2024 Sustainability Report: Empire State Realty Trust

SUSTAINABILITY OBJECTIVES AND STRATEGY

INTRODUCTION

ENVIRONMENTAL

CORPORATE CITIZENSHIP

GOVERNANCE AND TRANSPARENT REPORTING

APPENDICES

MATERIALITY AND STAKEHOLDER ENGAGEMENT

In 2024, we performed a materiality assessment under the Corporate Sustainability Reporting Directive (CSRD) framework with the assistance of a third-party provider. The materiality assessment is aligned with ISSB and SASB disclosure topics to ensure that stakeholder expectations are addressed. We perform such assessment every three years. A double materiality assessment was performed to examine how sustainable factors affect the financial performance and position of ESRT and how ESRT operations affect the environment and society in general. The assessment informs our sustainability strategy through the identification of sustainability matters that are material to us from an impact and financial perspective.

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2024 SUSTAINABILITY REPORT

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