2024 Sustainability Report: Empire State Realty Trust

APPENDICES

INTRODUCTION

SUSTAINABILITY OBJECTIVES AND STRATEGY

ENVIRONMENTAL

CORPORATE CITIZENSHIP

GOVERNANCE AND TRANSPARENT REPORTING

ISSB INDEX

GOVERNANCE a) Describe the governance bodies charged with oversight of sustainability- related risks and opportunities b) Describe management’s role in the governance processes, controls, and procedures used to monitor, manage, and oversee sustainability-related risks and opportunities

SUSTAINABILITY-RELATED RISKS AND OPPORTUNITIES a) Describe sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects Resilience

Risk and Crisis Management

Governance and Transparent Reporting

Resilience

b) Specify the time horizons — short medium, or long term — over which the effects of each of those sustainability-related risks and opportunities could reasonably be expected to occur

Resilience

c) Explain how the entity defines “short term”, “medium term” and “long term” and how these definitions are linked to the planning horizons used by the entity for strategic decision-making

STRATEGY a) Sustainability-related risks and

Resilience

opportunities that could reasonably be expected to affect the entity’s prospects b) The current and anticipated effects of those sustainability-related risks and opportunities on the entity’s business model and value-chain c) Effects of those sustainability-related risks and opportunities on the entity’s strategy and decision-making d) Effects of those sustainability-related risks and opportunities on the entity’s financial position, financial performance, and cash flows over the short, medium, and long term

BUSINESS MODEL AND VALUE CHAIN a) Describe current and anticipated

Resilience

Annual Report

effects of sustainability-related risks and opportunities on the entity’s business model and value-chain b) Describe where in the entity’s business model and value chain sustainability- related risks and opportunities are concentrated (geographic areas, facilities, and types of assets)

Resilience

Annual Report

Resilience

STRATEGY AND DECISION-MAKING a) How the entity has responded to, and plans to respond to sustainability-related risks and opportunities in its strategy and decision-making

Resilience

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2024 SUSTAINABILITY REPORT

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