Sustainability and Climate Report About the Report Reporting Period and Scope [2-2] [2-3] [2-5] This report outlines the sustainability strategies and performance of UHREIT in relation to the EESG topics we have assessed to be material to our business and industry. The reporting period covered in this report is from 1 January 2025 to 31 December 2025. Where applicable, prior years data have been included for comparison. The scope of this report covers UHREIT operations as a Real Estate Investment Trust and includes the entire portfolio of properties, consisting of 22 properties as of 31 December 2025. Employees herein refer to the personnel employed directly by the Manager as well as the U.S. Asset Managers who are assigned to UHREIT. The total number of employees covered in this report is 13 as of 31 December 2025. This report should be read together with the financial performance and corporate governance information detailed in the Annual Report for a comprehensive picture of UHREIT’s business and performance. We have not sought external assurance for this reporting period, the Manager will review the need for external assurance in the future. Nevertheless, the Sustainability and Climate Report was internally reviewed by the Manager and we are committed to continuously improve the credibility and transparency of our sustainability disclosures. This report has been published on 2 April 2026. Standards and Frameworks This report has been prepared with reference to the following regulations, standards and guidelines: • The updated Global Reporting Initiative (“GRI”) Standards 2021 • Singapore Exchange Securities Trading Limited (“SGX-ST”) Listing Rules 711A and 711B on Sustainability Report and Practice Note 7.6 Sustainability Reporting Guide • Monetary Authority of Singapore Environmental Risk Management Guidelines for Asset Managers • Task Force on Climate-related Financial Disclosures (“TCFD”) • International Sustainability Standards Board (“ISSB”) - IFRS S1 General Requirements for Disclosure of Sustainabilityrelated Financial Information and S2 Climate-related disclosures The GRI Standards were selected for their global adoption and industry-specific guidance, which promote comparability with both global and local peers. We view this framework as the most appropriate for communicating relevant information to stakeholders on UHREIT’s management of EESG impacts. To provide stakeholders with clear and transparent updates on UHREIT’s management of climate-related risk and opportunities, UHREIT has been adopting the TCFD framework since FY2022. However, with the ISSB standards effectively replacing TCFD recommendations, UHREIT has also begun transitioning towards the adoption of the IFRS S1 climate-relevant provisions and S2. Despite the extensions in timeline for companies to meet the climate reporting requirements, as announced on 25 August 2025 by the Accounting and Corporate Regulatory Authority (“ACRA”) and Singapore Exchange Regulation (“SGX RegCo”)2, UHREIT continues to work towards strengthening our resilience against climate-related impacts and enhancing our climate-relevant disclosures. The GRI Content Index and Climate-related Disclosures Content Index are available on pages 103 to 106 of this report. Feedback [2-3] We welcome all questions and feedback on our sustainability performance and reporting practices. For any questions and comments on this report, please direct the queries to IR@uhreit.com. 63 ANNUAL REPORT 2025
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