Manulife US REIT - Sustainability Report 2017

GRI Standards (2016) Notes/Page number(s) Reporting Practice 102-45 Entities included in the consolidated financial statements Financial Highlights, p.8 Financial Review, p.22 102-46 Defining report content and topic boundaries Materiality Assessment, p.54 102-47 List of material topics Materiality Assessment, p.54 102-48 Restatements of information No restatements, as this is Manulife US REIT’s inaugural report 102-49 Changes in reporting No changes in reporting, as this is Manulife US REIT’s inaugural report 102-50 Reporting period 1 January 2017 – 31 December 2017 102-51 Date of most recent report This is Manulife US REIT’s inaugural report 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report About this report, p.51 102-54 Claims of reporting in accordance with GRI Standards About this report, p.51 102-55 GRI content index GRI Index, 66 102-56 External assurance Manulife US REIT has not sought external assurance for this reporting period and may consider it for future periods. Management Approach 103-1 Explanation of the material topic and its boundary Materiality Assessment, p.54 Sustainability Governance, p.53 Please refer to section on each material factor 103-2 The management approach and its components 103-3 Evaluation of the management approach Material Topics Economic Performance 201-1 Direct economic value generated and distributed Financial Highlights, p.8 Letter to Unitholders, p.10 Anti-corruption 205-3 Confirmed incidents of corruption and actions taken Regulatory Compliance, p.64 Environmental Compliance 307-1 Non-compliance with environmental laws and regulations Regulatory Compliance, p.64 Employment 401-1 New employee hires and employee turnover Talent Retention, p.61 Training and Education 404-1 Average hours of training per year per employee Talent Retention, p.61 Customer Health and Safety 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Regulatory Compliance, p.64 Socioeconomic Compliance 419-1 Non-compliance with laws and regulations in the social and economic area Regulatory Compliance, p.64 67 Annual Report 2017