2025 Corporate Sustainability Report: ESRT

APPENDICES

INTRODUCTION

ENVIRONMENTAL

CORPORATE CITIZENSHIP

GOVERNANCE AND TRANSPARENT REPORTING

About this Report

Technology and Innovation Partners

GRI Content Index

ISSB Index

Data Tables

Forward-Looking Statements

Third-Party Verification

Limited Assurance review, there is no evidence indicating that GHG data submitted in public disclosures is not accurate and complete. Water Consumption Data CG has reviewed applicable water data in ESPM against utility invoices, benchmarked against similar buildings, did year-over-year analysis to check for outliers and anomalies. Further, CG has recalculated the total water consumption by property type and calculated WUI to check like-for-like changes. Based on CG’s Limited Assurance review, there is no evidence indicating that water data submitted in public disclosures is not accurate and complete. Waste Consumption Data CG has reviewed applicable waste data in ESPM against Great Forest waste management data exports. Further, CG has recalculated the total waste generation and diverted data. Based on CG’s Limited Assurance review, there is no evidence indicating that waste data submitted in public disclosures is not accurate and complete. EXCLUSIONS No exclusions have been noted.

CG has verified a total of: • 49,464 metric tons of CO 2 equivalent (CO 2 e) emissions • 158,524 MWh of energy consumption • 501,729 cubic meters of water consumption • 4, 041 metric tons of waste generation Based on the processes and procedures conducted, there is no evidence that the GHG statement: • Is not materially correct • Is not a fair representation of the GHG data • Has not been prepared in accordance with the Greenhouse Gas Protocol

ATTESTATION

Justin Stephens Lead Verifier CodeGreen

SUMMARY OF ASSERTION ASSURANCE PARAMETERS

VERIFICATION APPROACH

Level of assurance

Limited Assurance

Organizational boundary Geographic boundary

ESRT Assets under Operational Control

USA

Inventory period Scopes covered

January 1, 2025 – December 31, 2025

Natural Gas, Fuel Oil, Whole Building Electricity and Steam, Tenant Sub- metered/Direct Metered Electricity

Emissions covered

CO 2 , N 2 O, CH 4

Protocols used for ghg data review

WRI’s Greenhouse Gas Protocol

Risks analyzed

Occurrence, Completeness, Accuracy, Cut- Off, Classification Whole Building and Tenant Sub-metered/Direct Metered Electricity, Natural Gas, Fuel Oil, Steam Whole Building Total Generated Waste, Total Landfilled Waste, Total Recycled Waste Whole Building Domestic Water ISO 14064-3: Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions (2019)

Types of energy sources covered (emissions activities) Types of water sources covered

Types of waste sources

Assurance criteria used for verification process

VERIFICATION OPINION Based on our Limited Assurance review of the organizational emission for ESRT from January 1, 2025 to December 31, 2025, nothing has come to our attention which causes us to believe that the energy, water, waste, and GHG assertion used in the 2025 GRESB Assessment is not presented fairly in accordance with the relevant criteria. The energy, water, waste and emission estimates were calculated in a consistent and transparent manner and were found to be a reasonably fair and accurate representation of the ESRT’s actual usage.

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84 EMPIRE STATE REALTY TRUST 2025 CORPORATE SUSTAINABILITY REPORT

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