Manulife US Real Estate Investment Trust : GRI Content Index

OmissionPage

GRI StandardDisclosure

Disclosure Title References Requirement(s)

2-1 Organisational About 69

details

• 2-2 Entities included in the organisation's sustainability reporting

• 2-3 Reporting period, frequency and contact point

• 2-4 Restatements of information

2-5 External assuranceThis Report

About 69 This Report

About 69 This ReportEnergy and Emissions, Water Management

87, 88

About 69 This Report

2-6 Activities, value About 69

chain and other business relationships

2-7 Employees

2-8 Workers who are not employees

2-9 Governance structure and composition

• 2-10 Nomination and selection of the highest governance body

• 2-11 Chair of the highest governance body

This ReportDiversity, Equal 90, 91, 102 Opportunity, and Non-discrimination, Fair Employment, 2022 ESG Data Summary

Occupational Health & Safety, 2022 ESG Data Summary

Board of Directors, Sustainability Governance, 2022 ESG Data Summary

OmittedReason

a, b

Not Applicable

Explanation

The Manager has not sought assurance on the report for this Reporting Period and will consider it for future periods.

93, 102

10-12, 75, 104,

Board of Directors, Corporate Governance (Principle 4)

10-12, 112-114

Board of Directors

10-12

OmissionPage

GRI StandardDisclosure

• 2-12 Role of the highest governance body in overseeing the management of impacts

• 2-13 Delegation of responsibility for managing impacts

• 2-14 Role of the highest governance body in sustainability reporting

• 2-15 Conflicts of interest

  Disclosure Title References Requirement(s)

  Sustainability Governance, Materiality Review, Stakeholder Engagement

  Sustainability GovernanceSustainability Governance, Approach to Materiality

  Grievance Mechanism, Code of Business Conduct, Anti-Corruption, Corporate Governance (Principle 1 and 2)

• 2-16 Communication Stakeholderof critical concerns

• 2-17 Collective knowledge of the highest governance body

• 2-18 Evaluation of the peormance of the highest governance bodyEngagement, Grievance Mechanism, Code of Business Conduct

Board of Directors, Training and Education, Board Effectiveness

Board Effectiveness, Corporate Governance (Principle 4)

Omitted

75, 77, 78-79

75

75, 77

92-93, 97, 98, 106-112

78-79, 92-93, 97-98

10-12, 91, 97

97, 112-114 b, c

Reason

Information unavailable/ incomplete

Explanation

The ARC and NRC Peormance Questionnaires will be revised in 2023 to include evaluation relating to MUST's impacts. The evaluation is not ready at the time of publication of this report.

OmissionPage

GRI StandardDisclosure

• 2-19 Remuneration policies

• 2-20 Process to determine remuneration

• 2-21 Annual total compensation ratio

• 2-22 Statement on sustainable development strategy

• 2-23 Policy commitments

• 2-24 Embedding policy commitments

• 2-25 Processes to remediate negative impacts

• 2-26 Mechanisms for seeking advice and raising concerns

Disclosure Title References Requirement(s)

Corporate Governance (Principle 7 and 8)

Fair Employment, Corporate Governance (Principle 6, 7 and 8)Board Statement, Message to Stakeholders

Corporate Policies Procedures and Frameworks

Stakeholder Engagement, Corporate Policies Procedures and Frameworks

Stakeholder Engagement, Grievance Mechanism

OmittedReason

115-118

b

Not applicable

91, 115-118

a, b, c

Confidentiality constraints

Explanation

Information is not applicable as the Board has oversight of MUST's ESG impacts but the management of impacts is executed by the Manager. The management has remuneration linked to their management of REIT's impacts.

MUST is unable to disclose this information due to the highly competitive nature of our labour market.

69, 71

100

78-79, 100

78-79, 92-93

Grievance Mechanism

92-93

PageGRI StandardDisclosure Disclosure Title References Requirement(s) Omitted	Omission
Reason	Explanation
2-27 2-28 2-29 2-30	Compliance with laws and regulationsCode of Business Conduct, Anti-Corruption, 2022 ESG Data Summary 97, 98, 105
Membership associationsStrategic Memberships and Collaboration 99
Approach to stakeholder engagementStakeholder Engagement 78-79
Collective bargaining agreements Respect for Freedom of Association 92 a, b	Not applicable	The Manager is non-unionised.
GRI 3: Material Topics 2021	3-1 3-2	Process to determine material topics Materiality Review 77
List of material topicsMateriality Review 77
GRI 201: Economic Peormance	3-3 201-1 201-2	Management of material topicsMateriality Review 77
Direct economic valueFY2022 Financial and Porolio 2, 96 generated and Highlights,distributedEconomic Sustainability
Financial implications and other risks and opportunities due to climate changeTaskforce on Climate-Related Financial Disclosures 81-84
GRI 205: Anti-Corruption	3-3	Management of material topics Code of Business, Conduct, Anti-Corruption 97, 98
PageGRI StandardDisclosure Disclosure Title References Requirement(s) Omitted	Omission
Reason	Explanation
205-2 205-3	Communication Code of 97, 98, 105 and training about anti-corruption policies and ProceduresBusiness Conduct, Anti-Corruption, 2022 ESG Data Summary
Confirmed incidents ofAnti-Corruption,98, 105 corruption and 2022 ESG Dataactions takenSummary
GRI G4 Sector Disclosures: Construction and Real Estate	CRE-8	Type and number of sustainability certification, rating and labelling schemes for new construction, management, occupation, and redevelopmentGreen Certifications 85
GRI 302: Energy 2016	3-3 302-1 302-3 302-4	Management of material topicsOptimising our Operations, Energy and Emissions 87-88
Energy consumption within the organisationEnergy and Emissions, 2022 ESG Data Summary 87-88, 101
Energy intensityEnergy and Emissions, 2022 ESG Data Summary 87-88, 101
Reduction of energy consumptionEnergy and Emissions, 2022 ESG Data Summary 87-88, 101
GRI 303: Water and Effluents 2018	3-3 303-5	Management of material topics Water Management 88
Water consumptionWater Management, 2022 ESG Data Summary 88, 101 c	Not applicable	MUST's properties do not store water onsite.
GRI 305: Emissions 2016	3-3 305-1	Management of material topicsEnergy and Emissions 87-88
Direct (Scope 1) GHG emissionsEnergy and Emissions, 2022 ESG Data Summary 87-88, 101