The ESR-LOGOS REIT Group of entities ("The Group") is committed to the highest possible standards of ethical, moral and legal business conduct. In line with this commitment, this policy is established to provide guidelines and procedures in handling whistleblower claims.

The adoption of this policy is to encourage and enable employees and external parties to bring forward in confidence any concerns about possible improprieties and to report, any conflict of interest or wrongdoings such as fraud, corruption and malpractices, whether committed by senior management, employees, suppliers or contractors, within The Group or any activity and matters that are, or appear to be, opposed to the best interest of the Company.

The policy strictly prohibits frivolous and bogus complaints and it is not a route for taking up personal grievances.

The Whistleblowing policy governs the reporting and investigation of improper or illegal activities at The Group, as well as the protection offered to the "Whistleblower". The term "Whistleblower" refers to someone who discloses or raises concern in relation to reportable incidents to people or authorities that have the power to take corrective actions.

External parties can raise their concerns by submitting the prescribed form set out in Appendix A, to It will be routed directly to the Audit, Risk Management and Compliance Committee ("ARCC") Chairman and designated officers, to allow independent investigation of the matter raised and appropriate follow-up actions.

Appendix A: Download Whistleblowing Policy Form