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
References and Remarks (Unless otherwise specified, references are made to sections of the 2025 Sustainability Report)
Disclosure Description
CLIMATE RESILIENCE
2025 Annual Report
The entity’s assessment of the resilience of its strategy and business model using climate‑related scenario analysis.
2025 Annual Report
The implications of scenario analysis for strategy and the business model.
2025 Annual Report
Significant uncertainties and assumptions used.
2025 Annual Report
The entity’s capacity to adapt, including financial flexibility, asset adaptability, and planned investments in mitigation, adaptation, or resilience.
Details of the scenario analysis performed, including scenarios used, sources, time horizons, scope, and reporting period.
Resilience
RISK MANAGEMENT
Processes and policies used to identify, assess, priorities, and monitor climate‑related risks, including inputs, assumptions, and use of scenario analysis.
Resilience
How risks are assessed for likelihood and magnitude and prioritized relative to other risks.
Resilience
Processes used to identify and assess climate‑related opportunities.
Resilience
How climate‑related risk and opportunity processes are integrated into enterprise risk management.
Risk and Crisis Management
METRICS AND TARGETS Metrics
Cross‑industry climate‑related metrics, including greenhouse gas emissions (Scopes 1, 2, and 3) and methodologies used.
GHG Emissions Performance
Exposure to climate‑related transition risks, physical risks, and opportunities.
Resilience
2026 Proxy Statement
How climate‑related factors are incorporated into executive remuneration.
Targets
The metrics, objectives, scope, time horizons, and base years for climate‑related targets.
Targets and Performance
Alignment with the latest international climate agreements.
Targets and Performance
Governance, validation, monitoring, and revision processes for targets.
Board and Management Oversight
Performance against targets and trend analysis.
Targets and Performance
For greenhouse gas targets, scope coverage, use of net or gross targets, and reliance on carbon credits, including details on credit type, verification, and integrity.
Data Tables
74 EMPIRE STATE REALTY TRUST 2025 CORPORATE SUSTAINABILITY REPORT
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