Manulife US REIT-Sustainability Report 2020

GRI Standards (2016) Notes/Page Number(s) General Disclosures Reporting Practice 102-45 Entities included in the consolidated financial statements FY2020 Financial and Portfolio Highlights, page 2 Financial Review, page 20 102-46 Defining report content and topic boundaries Our Sustainability Strategy, page 70 102-47 List of material topics Our Sustainability Strategy, page 70 102-48 Restatements of information No restatements 102-49 Changes in reporting No changes in reporting 102-50 Reporting period 1 January 2020 – 31 December 2020 102-51 Date of most recent report Manulife US REIT Annual Report 2019 – Sustainability Report 2019 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report About This Report, page 63 102-54 Claims of reporting in accordance with GRI Standards About This Report, page 63 102-55 GRI Content Index GRI Content Index, page 91 102-56 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 66 • Anti-corruption, page 87 • Energy, page 75 • Water, page 75 • Emissions, page 75 • Environmental Compliance, page 75 • Employment, page 83 • Training and Education, page 83 • Diversity and Equal Opportunity, page 83 • Customer Health and Safety, page 80 • Market and Labelling, page 87 • Socioeconomic Compliance, page 87 103-2 The management approach and its components 103-3 Evaluation of the management approach Economic Performance 201-1 Direct economic value generated and distributed FY2020 Financial and Portfolio Highlights, page 2 Message to Stakeholders, page 66 Anti-corruption 205-3 Confirmed incidents of corruption and actions taken Ethical Corporate Behaviour, page 87 92 SUSTAINABILITY REPORT 2020 GRI CONTENT INDEX

RkJQdWJsaXNoZXIy NTkwNzg=