Sustainability and Climate Report Corporate Culture Importance of this Topic [3-3] UHREIT is committed to a workplace culture grounded in ethical conduct and close collaboration across teams. A strong and positive culture elevates employee satisfaction, productivity, and retention, which supports long-term performance and organisational sustainability. Conversely, neglecting culture can erode morale, drive higher turnover, and create reputational risk, ultimately undermining business outcomes and stakeholder trust. Our Approach and Progress Maintaining a Fair and Inclusive Working Environment [2-25] [406-1] Table 8: UHREIT’s Corporate Culture Policies [2-23][2-24] Employee Handbook and Code of Conduct The Manager is committed to maintain zero incidents of discrimination and upholds a fair and unbiased hiring process. As outlined in the Employee Handbook and Code of Conduct, UHREIT enforces a zero-tolerance policy for any discriminatory behavior and harassment in the workplace. As part of our due diligence to proactively identify and address potential human rights risks, including discrimination and harassment, we provide multiple channels for employees to raise concerns. These include regular one-to-one conversations and feedback sessions with reporting managers, as well as annual performance review discussions. Fair Remuneration and Attractive Employee Benefits The Manager is committed to fostering a fair and supportive workplace. All employees are required to review and sign comprehensive employment contracts prior to commencement, ensuring clear understanding of key terms and conditions and minimizing the risk of potential disputes. Furthermore, we offer a broad compensation and benefits program, including medical, life, and disability insurance, parental leave, and retirement provisions, to ensure our employees are adequately cared for. Our employees take part in annual performance reviews to discuss achievements, development needs, and career aspirations. A pay for performance philosophy is adopted to reward exceptional results while aligning employee interests with Unitholders’ goals. Our remuneration framework is regularly reviewed, and salaries are benchmarked against industry standards to attract and retain top talent. Furthermore, exit interviews are conducted to gather feedback from exiting employees, enabling continuous improvement of our employment practices. The Manager is happy to share that there have been zero reported incidents of employee discrimination in FY2025. More than 50% of our employees have been with UHREIT for four years or more. 85 ANNUAL REPORT 2025
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