Manulife US REIT - Sustainability Report 2018

GRI Standards (2016) Notes/Page number(s) Reporting Practice 102-45 Entities included in the consolidated financial statements FY2018 Financial Highlights, page 1 Financial Review, page 22 102-46 Defining report content and topic Boundaries Sustainable Approach, page 61 102-47 List of material topics Sustainable Approach, page 61 102-48 Restatements of information No restatements 102-49 Changes in reporting No changes in reporting 102-50 Reporting period 1 January 2018 – 31 December 2018 102-51 Date of most recent report The previous Sustainability Report was included in MUST’s Annual Report 2017 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report About this Report, page 57 102-54 Claims of reporting in accordance with GRI Standards About this Report, page 57 102-55 GRI content index GRI Content Index, page 76 102-56 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 About this Report, page 57 103-2 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 FY2018 Financial Highlights, page 1 Letter to Unitholders, page 10 Anti-corruption 205-3 Confirmed incidents of corruption and actions taken Ethical Corporate Behavior, page 73 Energy 302-1 Energy consumption within the organisation Energy, Emission and Water, page 66 Water 303-1 Water withdrawal by source Energy, Emission and Water, page 66 Emission 305-2 Energy indirect (scope 2) GHG Emission Energy, Emission and Water, page 66 Environmental Compliance 307-1 Non-compliance with environmental laws and regulations Ethical Corporate Behavior, page 73 Employment 401-1 New employee hires and employee turnover Human Capital, page 71 Training and Education 404-1 Average hours of training per year per employee Human Capital, page 71 Customer Health and Safety 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Ethical Corporate Behavior, page 73 Socioeconomic Compliance 419-1 Non-compliance with laws and regulations in the social and economic area Ethical Corporate Behavior, page 73 MANULIFE US REIT 77

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