2024 Sustainability Report: Empire State Realty Trust

GOVERNANCE AND TRANSPARENT REPORTING

INTRODUCTION

SUSTAINABILITY OBJECTIVES AND STRATEGY

ENVIRONMENTAL

CORPORATE CITIZENSHIP

APPENDICES

MITIGATION MEASURES POLICY AND LEGAL • Proactively review energy and climate legislation • Frequently evaluate compliance status, financial impacts, and strategies • Participate in advisory boards and committees that inform energy and climate legislation • SPAC Chair and Member • Work with numerous NYC boards, committees, and technical working groups focused on energy efficiency TECHNOLOGY AND INNOVATION • Invest in proven energy efficiency technology and rigorously evaluate potential to deliver value • Consistent review of potential opportunities for affordable, reliable on-site renewable energy • Pilot and deploy advanced optimization and AI machine learning technologies • Battery storage, lighting and controls, building management systems, HVAC equipment, and tenant plug loads and controls • Partner with policymakers at the city, state, and federal levels to drive a renewable and resilient grid MARKET, REPUTATION, AND LIABILITY • Engage in long-term contracts with utilities and free market deregulated market providers • Active tenant engagement and education • Transparently share status of building energy performance, company’s sustainability targets, and business case • ESRT’s Green Financing Framework to meet investor demand for green finance and investment opportunities

Transitional Opportunities

Short Term Present - 2030

Medium Term 2030 - 2040

Long Term 2040 - Beyond

Opportunity

Qualify for incentives and grants Low or no compliance fines or penalties Recognition as a global leader in environmental performance and disclosure Reduced operating costs from energy savings Effective technology and modernized infrastructure Operational performance enhanced Potential lower capital cost from green financing and increased investor demand Increased tenant demand and higher market valuations Tenant satisfaction and increased engagement Avoid risk of obsolescence and value deterioration

Policy and Legal

Technology and Innovation

Market, Reputation, and Liability

High

Medium

Low

Transitional Risks

Short Term Present - 2030

Medium Term 2030 - 2040

Long Term 2040 - Beyond

Risk

Enhanced public disclosure requirements Monetary fines Increased capital investment to meet tightened building codes and regulations Uncertainty around electric grid capacity and resilience Increased utility rate costs Abrupt or unexpected changes in energy costs Potential increase in insurance premiums or insurability

Policy and Legal

Technology and Innovation

Market, Reputation, and Liability

Shift in stakeholder preferences Limited control over tenant usage

High

Medium

Low

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2024 SUSTAINABILITY REPORT

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