2023 Sustainability Report: Empire State Realty Trust

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APPENDICES

INTRODUCTION

SUSTAINABILITY OBJECTIVES AND STRATEGY

ENVIRONMENTAL

SOCIAL

POLICIES AND TRANSPARENT REPORTING

Energy Consumption Data Energy data is entered into ENERGY STAR Portfolio Manager based on invoices provided directly by the utility, and where applicable, electricity consumption data for the 2023 reporting period was based on Real Time Meter data from revenue grade meters. ESRT elected to utilize a combination of RTM data from a third-party metering vendor to ensure accuracy in reporting. Natural gas, steam, and fuel oil data was calculated directly from utility invoices. Tenant submetered electricity consumption is provided directly by third-party submeter providers. All energy data underwent third-party checks to ensure that data reported is as accurate and complete as reasonable. Based on CodeGreen’s Limited Assurance review, there is no evidence indicating that energy data submitted in public disclosures is not accurate and complete. GHG Emissions Data CodeGreen has reviewed applicable data and worked with ESRT to prepare a GHG inventory following GHG Protocol Corporate Account and Reporting Standard: Revised Edition guidelines. CodeGreen reviewed energy consumption data utilizing ENERGY STAR Portfolio Manager data and reported tenant sub-meter data to ensure proper allocation of fuel, district steam and base building electricity, tenant submeter and tenant direct-meter emissions across Scope 1, 2, and 3 GHG emissions in alignment with the GHG Protocol. Scope 1 emissions are classified as direct GHG emissions resulting from fuel oil and natural gas. Scope 2 emissions are classified as indirect emissions including electricity and district steam. Scope 3 emissions are classified as indirect emissions resulting from tenant direct and submetered energy consumption. Emissions factors and Global Warming Potentials were also verified. Based on CodeGreen’s Limited Assurance review, there is no evidence indicating that GHG data submitted in public disclosures is not accurate and complete. Water Consumption Data CodeGreen has reviewed applicable water data in ENERGY STAR Portfolio Manager against utility invoices and worked with ESRT to calculate absolute water consumption data for the portfolio of assets. Based on CodeGreen’s Limited Assurance review, there is no evidence indicating that water data submitted in public disclosures is not accurate and complete. Waste Generation Data CodeGreen has reviewed applicable waste data in ENERGY STAR Portfolio Manager against Great Forest waste management data exports. Based on CodeGreen’s Limited Assurance review, there is no evidence indicating that waste data submitted in public disclosures is not accurate and complete. Summary of Assertion Assurance Parameters Verification Approach Level of Assurance Limited Assurance Organizational Boundary Empire State Realty Trust Assets under Operational Control Geographic Boundary USA Inventory Period January 1, 2023 – December 31, 2023 Scopes Covered 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 Types of Energy Sources Covered (Emissions Activities) Whole Building and Tenant Sub-metered/Direct Metered Electricity, Natural Gas, Fuel Oil, Steam Types of Water Sources Covered Whole Building Domestic Water Types of Waste Sources Whole Building Total Generated Waste, Total Landfilled Waste, Total Recycled Waste Assurance Criteria used for Verification Process ISO 14064-3: Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions (2019)

Verification Opinion Based on our Limited Assurance review of the organizational emission for Empire State Realty Trust from January 1, 2023, to December 31, 2023, nothing has come to our attention which causes us to believe that the energy, GHG emissions, water, and waste used in public disclosures are not presented fairly in accordance with the relevant criteria. The GHG emissions were calculated in a consistent and transparent manner and were found to be a fair and accurate representation of the Empire State Realty Trust’s actual usage and were free from material misstatement. CodeGreen has verified a total of: x 49,831 metric tons of CO2 equivalent (CO 2 e) emissions x 168,428 MWh of energy consumption x 584,802 cubic meters of water consumption x 4,455 metric tons of waste generation

Third-Party Data Verification From: Justin Stephens, CodeGreen Solutions To: Dana Schneider, Empire State Realty Trust Date: April 19, 2024 RE: Third Party Verification – Limited Assurance Scope

CodeGreen Solutions has conducted an independent third-party review of Empire State Realty Trust’s (ESRT) 2023 greenhouse gas (GHG) inventory with the intention of providing Limited Assurance of the submission’s accuracy and completeness. The scope of the review includes fuel, district steam and base building electricity, tenant sub-meter and tenant direct-meter electricity and emissions sources, as it applies to the selected reporting boundary of US operations under operational control. The objective of this Limited Assurance is to confirm data, controls, and processes supporting the Greenhouse Gas (GHG) emission calculations per Empire State Realty Trust’s GHG assertion according to the procedures set out in ISO 14064-3 2019 and GHG Protocol. The goal is to provide Limited Assurance using an independent third-party team within CodeGreen Solutions. The scope of this verification includes 14 office and 4 multi-family properties within ESRT’s operational control and 7 retail properties owned by ESRT but out of operational control. 9 office properties used estimations to determine tenant usage. The methodology for that process was reviewed but could not be verified. This statement should not be relied upon to detect all errors, omissions, or misstatements that may exist. Level of Assurance Level of assurance is used to determine the depth of detail that a Verification Body designs into the Verification Plan to determine if there are material errors, omissions, or misstatements in a company's GHG assertions. Three levels of review are generally recognized – Reasonable Assurance, Limited Assurance, and Checked Review. CodeGreen’s verification of ESRT’s GHG Emissions Inventory for calendar year 2023 was constructed to provide Limited Assurance. Roles and Responsibilities CodeGreen assigned an independent internal team to perform Limited Assurance in accordance with ISO 14064-3 2019 International Standard. The internal team performing this review has not contributed to the compilation of the Empire State Realty Trust’s 2023 performance summary. The verification team was chosen based on their competencies in understanding and calculating organizational greenhouse gas emissions, and in evaluating the effectiveness and accuracy of these statements. The GHG statement presented herein is the responsibility of the verification team. Additionally, an independent review of the verification plan, activities, and conclusion was performed. The independent review assessed the appropriateness of team competencies, whether the verification plan has been designed properly, whether all verification activities have been completed, significant decisions made during the verification, whether sufficient and appropriate evidence was collected to support the verification opinion, adherence to the ISO 14064-3 (2019) standard, and the final verification opinion. Methodology We completed our review in accordance with the ISO 14064 Part 3: Greenhouse Gases: Specification with guidance for the validation and verification of greenhouse gas assertions (ISO, 2019). As such, we planned and performed our work in order to provide Limited Assurance, rather than Reasonable Assurance or Externally Checked Review, with respect to the GHG assertion. We believe our work provides a reasonable basis for our conclusion. Data Set Review Level Date Range Energy Consumption Limited Assurance Jan 1, 2023 – December 31, 2023 GHG Emissions Limited Assurance Jan 1, 2023 – December 31, 2023 Water Consumption Limited Assurance Jan 1, 2023 – December 31, 2023 Waste Generation Limited Assurance Jan 1, 2023 – December 31, 2023

Based on the processes and procedures conducted, there is no evidence that the GHG statement: x Is not materially correct x Is not a fair representation of the GHG data x Has not been prepared in accordance with the Greenhouse Gas Protocol

Attestation:

Justin Stephens DevOps Administrator

j stephens @codegreensolutions.com

A materiality level of 5% was applied. The processes for performing the Limited Assurance of the submission are described as follows:

codegreensolutions.com

codegreensolutions.com

codegreensolutions.com

800.921.4262

800.921.4262

800.921.4262

EMPIRE STATE REALTY TRUST: 2023 SUSTAINABILITY REPORT

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