Al-`Aqar Healthcare REIT Annual Report 2021

SUSTAINABILITY STATEMENT Material Sustainability Matters MATERIALITY ASSESSMENT With the impact of the ongoing pandemic and formation of the Fund’s Sustainability Framework inmind, the Fund decided to undergo a complete review and reassessment of its material sustainability matters to better reflect the prioritisation of ESG risks and opportunities within its operations. The initial stage of the assessment consisted of a benchmarking exercise to determine the relevance of the FY2020 material sustainability matters. A total of 15 material matters were identified and then ranked in order of priority using an online survey platform and plotted on a materiality matrix to demonstrate the relative importance to business operations and stakeholders. FY2020 Material Sustainability Matters FY2021 Material Sustainability Matters Robust Corporate Governance Corporate Governance Corporate Governance and Business Ethics Anti-Corruption Anti-Competitive Behaviour Regulatory Compliance Regulatory Compliance Risk Management Risk Management Sustainable Trust Fund Financial Performance Financial Performance Indirect Economic Impacts Indirect Economic Impacts Procurement Practices Procurement and Supply Chain Management Supply Chain Environmental Stewardship Energy Management Climate Change Emissions Waste and Effluent Management Waste and Effluent Management Water Management Water Management Land Remediation, Contamination or Degradation Strong Social Relationships Diversity Diversity and Inclusion Labour Practices Human Rights and Labour Standards Human Rights Production and Services Responsibility Tenant and Customer Satisfaction Occupational Health and Safety Occupational Health and Safety Community Investment Community Engagement Human Capital Development AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 2021 084

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