Sustainability and Climate Report Business Ethics Importance of this Topic [3-3] Upholding ethical business conduct and full compliance with local laws and regulations is fundamental to UHREIT’s commitment to accountability and transparency for all stakeholders. This commitment is critical to preventing bribery and corruption. We prioritise strong corporate governance, clear disclosures, and responsible oversight to strengthen stakeholder trust and enhance investor confidence. Embedding ethics across our operations supports market integrity, competitiveness, and long-term economic resilience, while ensuring adherence to environmental requirements and advancing fair labor practices and respect for human rights. Our Approach and Progress 2023 2022 2024 2025 Rank 22nd Rank 29th Rank 14th Rank 12th UHREIT ranked 12th in the 2025 SGTI – REIT and Business Trust Category, moving up two places from our 2024 ranking. This marks our third consecutive year of advancement, underscoring our steadfast commitment to high standards in corporate disclosures, governance, and business conduct as we continue to deliver sustainable value to our Unitholders. To cultivate an ethical and responsible culture, the Manager has established comprehensive policies and procedures spanning all business functions. We proactively mitigate potential adverse impacts through mandatory training, regular audits, and strengthened whistleblowing channels. Continuous stakeholder engagement via consultations and structured feedback ensures that our practices reflect stakeholder perspectives, reinforcing accountability and transparency. We track effectiveness through scheduled reviews, clearly defined goals and targets, and an ongoing cycle of learning, integrating lessons learned into our operational policies and procedures. 96 UNITED HAMPSHIRE US REIT
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