Frasers Hospitality Trust - ESG Report 2024

GRI CONTENT INDEX GRI Standard/ Other Source Disclosure Location Omission Requirement(s) Omitted Reason Explanation GRI 403: Occupational Health and Safety 2018 403-5 Worker training on occupational health and safety Focusing on People - Health and Well-being, Page 85 403-6 Promotion of worker health Focusing on People - Health and Well-being, Page 85 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Focusing on People - Health and Well-being, Page 85 403-9 Work-related injuries Focusing on People - Health and Well-being, Page 85 403-10 Work-related ill health Focusing on People - Health and Well-being, Page 85 Community Connectedness GRI 3: Material Topics 2021 3-3 Management of material topics Focus on People - Community and Connectedness, Page 86 Notes on the Reporting Scope, Restatements • Maritim Hotel Dresden’s GFA is not included in the calculation of green building certification for FHT properties. • Maritim Hotel Dresden and Koto no Hako (the retail component of ANA Crowne Plaza Kobe) are not included in environmental data disclosed. • With the exceptions mentioned in the corresponding footnotes, all figures reported for energy consumption, GHG emissions, water consumption and waste generated are computed based on the entire building areas for all properties. • The GHG emission factors are from Greenhouse Gas Reporting Conversion Factors by the United Kingdom’s Department for Energy Security and Net Zero and Department for Business, Energy & Industrial Strategy; Singapore Energy Statistics from Energy Market Authority (“EMA”) and International Energy Agency. • As a complete dataset for waste collected and recycled, which was more representative of our business activities, was established in FY2019, the baseline year was set as such instead of FY2018. • The FY2019 baseline was chosen because of the relatively complete dataset established and it was more representative of our usual business activities. • Discrepancies between individual figures and aggregates, or derived values, in the charts and tables of this report are due to rounding. • The assets in FHT’s portfolio are externally managed, either by FH or by third parties outside of FPL’s management. The landlord energy usage fall under FPL’s operational control but not under FHT, as the relevant assets are managed by FH. This distinction is reflected in the data calculations: landlord account styles are categorised as tenant under FHT but as landlord under the Group. 36 Frasers Hospitality Trust

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