CDLHT's material ESG factors were determined in consultation with external ESG consultants, internal stakeholders, and approved by our Boards. CDLHT considers these material topics to be directly relevant for the continuity of the business.

We conducted a materiality refresh in FY 2021 as part of a revision of the ESG framework, and we continue to review identified material topics yearly to ensure they remain relevant to business continuity. Since FY 2021, we have added five more topics to our reporting, and this year we continue to report the 20 material ESG factors across our five Core ESG Pillars.

Our sustainability framework aligns the core ESG pillars, material ESG factors, and our commitments to the United Nations Sustainable Development Goals ("SDGs"). The following table details how each pillar and its material ESG factors demonstrate our respective efforts in making contributions towards the SDGs.

Core ESG Pillar	Our Material ESG Factors	SDGs	Overarching Ambitions
Responsible Investment and Sustainable Value	Economic Performance Responsible Investment		Implement responsible investment practices Create economic value for stakeholders and ensuring continual business growth
Good Governance and Ethical Business	Board Diversity Ethical and Transparent Business Whistleblowing Policy Anti-bribery and Code of Conduct Compliance with Social and Environmental Regulations Data Privacy and Protection Safe and Liveable Buildings		Ensure fair, responsible, compliant, and transparent business conduct Educate and raise awareness on issues of modern slavery and human trafficking Facilitate supply chain stewardship with vendors, partners, managers, and tenants
Climate Resilience and Environmental Stewardship	Climate Action and Resilience Emissions Reduction Energy Efficiency Water Stewardship Waste Reduction		Understand and manage climate opportunities and risks Manage and minimise carbon footprint and reduce our impact on the environment Advocate, enable and enhance resource efficiencies in portfolio
Enabling Inclusiveness, Safety, Growth and Diversity of Our People	Employment and Employee Engagement Health and Safety Diversity, Inclusion and Equal Opportunity Training and Development Fair Labour and Human Rights		Advocate, enable and enhance fair labour practices and employee well-being Promote safe and healthy workplaces for people and customers Engage with people and support their growth and development
Engaging Local Communities and Advocate for Positive Impact	Local Community Impact		Advocate strategic partnerships to enhance sustainability Promote positive community engagement