APPENDICES
INTRODUCTION
ENVIRONMENTAL
CORPORATE CITIZENSHIP
GOVERNANCE AND TRANSPARENT REPORTING
About this Report
Technology and Innovation Partners
GRI Content Index
Data Tables
Forward-Looking Statements
Third-Party Verification
ISSB Index
ISSB Index ISSB IFRS S2 Climate-Related Disclosure
References and Remarks (Unless otherwise specified, references are made to sections of the 2025 Sustainability Report)
Disclosure Description
GOVERNANCE
How oversight of climate‑related risks and opportunities is assigned within governance structures, including relevant terms of reference, mandates, role descriptions, and policies.
Board and Management Oversight
2026 Proxy Statement
How the governing body or responsible individuals ensure appropriate skills and competencies are in place, or will be developed, to oversee climate‑related strategies.
2026 Proxy Statement
How frequently the governing body or responsible individuals are informed about climate‑related risks and opportunities.
How climate‑related risks and opportunities are considered in the oversight of strategy, major transactions, and risk management processes, including the evaluation of relevant trade‑offs. How the governing body or responsible individuals oversee the setting of climate‑related targets and monitor progress, including whether and how related performance metrics are incorporated into remuneration policies.
Risk and Crisis Management
2026 Proxy Statement
MANAGEMENT’S ROLE
Whether responsibility for climate‑related risks and opportunities is delegated to specific management‑level roles or committees, and how oversight of those roles is exercised Board and Management Oversight
Whether and how management uses controls, processes, and procedures to manage climate‑related risks and opportunities, and how these are integrated with the entity’s broader internal control and risk management functions.
Risk and Crisis Management
STRATEGY
The climate‑related risks and opportunities that could reasonably be expected to affect the entity’s prospects.
Resilience
The current and anticipated effects of climate‑related risks and opportunities on the entity’s business model and value chain.
Resilience
How climate‑related risks and opportunities affect the entity’s strategy and decision‑making, including any climate‑related transition plan.
Resilience
The current and anticipated effects of climate‑related risks and opportunities on the entity’s financial position, financial performance, and cash flows over the short, medium, and long term, taking into account financial planning assumptions.
Resilience
The resilience of the entity’s strategy and business model to climate‑related changes, developments, and uncertainties.
Resilience
72 EMPIRE STATE REALTY TRUST 2025 CORPORATE SUSTAINABILITY REPORT
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