GOVERNANCE AND TRANSPARENT REPORTING
INTRODUCTION
ENVIRONMENTAL
CORPORATE CITIZENSHIP
APPENDICES
Stakeholder Engagement
Board and Management Oversight
Transparent Disclosure
Risk and Crisis Management
Resilience
Green Finance
Business Ethics
Human and Labor Rights
Occupational Health and Safety
Observations from 2024 Materiality Assessment
The below materiality matrix represents the complete matrix for all material topics based on stakeholder opinion.
Stakeholders identified the below 10 topics as the most material to ESRT’s sustainability strategy. This report details our strategy and initiatives to address each of these key points.
19
18
2
10
23
1
21
12
8
10
3
20
11
15
22
4
17 14
3
19
7
18
9
13
5
5
23
16
2
12
6
22
20
IMPACT IMPORTANCE
IMPACT IMPORTANCE
ENVIRONMENTAL 1 Greenhouse Gas Emissions
CORPORATE CITIZENSHIP 11 Occupational Health and Safety 12 Indoor Environmental Quality 13 Health and Well-Being 14 Employee Training and Education 15 Employee Compensation and Benefits 16 Inclusion 17 Community Engagement
GOVERNANCE
18 Business Ethics 19 Transparency and Reporting 20 Stakeholder Engagement 21 Executive and Board Accountability 22 Compensation Linked to Sustainability Performance 23 Data Privacy and Cybersecurity
2 Energy Efficiency 3 Renewable Energy 4 Water Conservation 5 Waste Reduction 6 Biodiversity 7 Sustainability Certifications 8 Mass Transportation 9 Environmental Procurement 10 Climate-Related Physical and Transitional Risks
58 EMPIRE STATE REALTY TRUST 2025 CORPORATE SUSTAINABILITY REPORT
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