Sustainability and Climate Report Incident Reporting and Whistleblowing [2-26] We maintain an independent whistleblowing channel at “whistleblowing@uhreit.com” which provides a confidential platform for reporting concerns. All reports sent via this email are directed to the Chairman of the Audit & Risk Committee and Compliance Officer. This channel is accessible to all employees and external parties, including suppliers, contractors, tenants, and other stakeholders, to report any concerns regarding irregularities or questionable conduct. The confidentiality of the whistleblower's identity is strictly protected and will be disclosed only with the reporter’s consent. Communication and Training on Anti-Corruption [205-2] [205-3] Our anti-corruption commitment is reinforced through communication of our policies and procedures. This consistent communication and training span across our operations in Singapore and the U.S., ensuring a shared understanding and consistent adherence to our ethical standards. The UHREIT team in both Singapore and the U.S. received communication on anti-corruption policies and procedures across all governance bodies and employees. In Singapore, this included four governance body members and nine employees who were briefed on the policies. In the U.S., two governance body members and four employees received the same communication. Altogether, the organisation ensured that all governance bodies and all employees across both regions were fully informed, reflecting complete policy dissemination throughout the company. In addition, 100% of governance bodies and employees in both Singapore and U.S. have received training on anti-corruption, reinforcing our commitment to ethical conduct and compliance. Risk Management Importance of this Topic [3-3] UHREIT embeds both financial and ESG risk management into our governance framework and core internal processes. We continuously refine our policies and procedures to address evolving risks and opportunities. This disciplined approach strengthens organisational stability and resilience, sharpens strategic and operational planning, supports capital raising, and drives efficiency. It also enhances our preparedness and response to disruptions, reducing the likelihood and impact of unforeseen events and losses. In FY2025, zero incidents of corruption were reported, reflecting the effectiveness of our policies and the vigilance of our employees and stakeholders in maintaining high ethical standards in the way we carry out our business. 98 UNITED HAMPSHIRE US REIT
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