Manulife US REIT-Sustainability Report 2019

GRI Standards (2016) Notes/Page number(s) Reporting Practice 102-45 Entities included in the consolidated financial statements FY2019 Financial and Portfolio Highlights, page 2 Financial Review, page 22 102-46 Defining report content and topic boundaries Sustainability Approach, page 68 102-47 List of material topics Sustainability Approach, page 68 102-48 Restatements of information No restatements 102-49 Changes in reporting No changes in reporting 102-50 Reporting period 1 January 2019 – 31 December 2019 102-51 Date of most recent report Manulife US REIT Annual Report 2018 – Sustainability Report 2018 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report About This Report, page 62 102-54 Claims of reporting in accordance with GRI Standards About This Report, page 62 102-55 GRI content index GRI Content Index, page 89 102-56 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 Please refer to section on each material factor • Economic Performance, page 65 • Anti-corruption, page 85 • Energy, page 74 • Water, page 75 • Emissions, page 75 • Environmental Compliance, page 73 • Employment, page 81 • Training and Education, page 82 • Diversity and Equal Opportunity, page 82 • Customer Health and Safety, page 79 • Market and Labelling, page 88 • Socioeconomic Compliance, page 88 103-2 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 FY2019 Financial and Portfolio Highlights, page 2 Message to Unitholders, page 10 Anti-corruption 205-3 Confirmed incidents of corruption and actions taken Ethical Corporate Behaviour, page 85 Energy 302-1 Energy consumption within the organisation ESG Report Card, page 63 302-3 Energy intensity ESG Report Card, page 63 Water 303-1 Water withdrawal by source ESG Report Card, page 63 Emission 305-2 Energy indirect (scope 2) GHG Emission ESG Report Card, page 63 305-4 GHG emissions intensity ESG Report Card, page 63 GRI CONTENT INDEX 90 MUST

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