ESR-LOGOS REIT conducts regular materiality reviews to proactively identify and address risks and opportunities material to our business. In FY2022/23, the Sustainability Working Committee conducted a comprehensive materiality review, involving stakeholders and refreshed both material topics and targets to reflect our ambition as an enlarged REIT, with the assistance of an external consultant. The review considered topics that reflect most significant ESG and financial impacts on the economy, environment and people along our value chain, as well as those impacting our business operations. This resulted in strengthened accountability for sustainability efforts across the different functions. The topics are also aligned with our sponsor, ESR Group Limited and considers the relevance to the UN SDGs