APPENDIX C: GRI CONTENT INDEX CLAS has reported in accordance with the GRI Standards for the period 1 January 2023 to 31 December 2023. The GRI Content Index references CLAS’ Sustainability Report 2023 (SR) and the Annual Report 2023 (AR). GRI Standards Disclosure Number Disclosure Title Notes and Page Reference Externally Assured GRI 1: Foundation 2021 – Sustainability Report 2023 General Disclosures GRI 2: General Disclosures 2021 The organisation and its reporting practices 2-1 Organisational Details SR About CapitaLand Ascott Trust (Pg 1) 2-2 Entities included in the organisation's sustainability reporting SR About This Report (Pg 3) 2-3 Reporting period, frequency and contact point Financial year 1 January 2023 to 31 December 2023 Annual reporting cycle SR About This Report (Pg 3) 2-4 Restatements of information NIL 2-5 External assurance SR SR About This Report (Pg 3) Appendix G: Independent Assurance Statement (Pg 91-95) Activities and workers 2-6 Activities, value chain and other business relationships SR SR AR About CapitaLand Ascott Trust (Pg 1) Social (Pg 55-56) Portfolio Overview (Pg 26-29) 2-7 Employees SR SR Social (Pg 46-47) Appendix B: ESG Data Summary (Pg 75-77) √ 2-8 Workers who are not employees SR Social (Pg 46, 55) For the purpose of this report, interns, trainees, temporary and outsourced staff are regarded as workers but not employees included under the total headcount for CLAS. Governance 2-9 Governance structure and composition SR SR AR Sustainability Management (Pg 13-14) Governance (Pg 64-66) Corporate Governance (Pg 94-110) √ 2-10 Nomination and selection of the highest governance body SR AR Governance (Pg 64-66) Corporate Governance (Pg 108-111) SUSTAINABILITY REPORT 2023 78
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