CDLHT's material ESG factors were determined in consultation with external ESG consultants, internal stakeholders, and approved by our Boards. CDLHT considers these material topics to be directly relevant to the continuity of the business.

In FY 2025, CDLHT undertook a double materiality assessment ("DMA") to assess sustainability topics more holistically. Both impact materiality (inside-out perspective) and financial materiality (outside-in perspective) impacts were considered in relation to the economy, environment, and people.

Following the DMA, we refreshed our materiality matrix and conducted a reassessment of our material topics to better capture emerging sustainability priorities. This process resulted in a streamlined set of 13 material ESG factors, consolidated from 20 previously reported topics, reflecting a more focused and decision-useful representation of the issues most relevant to CDLHT and its stakeholders. As part of this refresh, two new topics, Quality, and Sustainable Products and Services and Supply Chain Management, were added to our reporting scope, recognising the growing importance of responsible sourcing and innovative offerings in the hospitality sector. These enhancements reinforce CDLHT's commitment to creating long-term value while addressing climate resilience and stakeholder needs.

We continue to review material topics annually to ensure they remain relevant. The 13 material ESG factors are organised under four core ESG pillars, and our sustainability framework aligns these pillars and material topics with our commitments to the UN SDGs. The following table illustrates how each pillar and its material ESG factors contribute to our efforts in advancing the UN SDGs.

Core ESG Pillar	Our Material ESG Factors	SDGs	Overarching Ambitions
Responsible Investment and Sustainable Value	Economic Performance Responsible Investment Quality, Sustainable Products and Services		Implement responsible investment practices Create economic value for stakeholders and ensuring continual business growth
Good Governance and Ethical Business	Corporate Governance Cybersecurity and Data Privacy		Ensure fair, responsible, compliant, and transparent business conduct Educate and raise awareness on issues of modern slavery and human trafficking Facilitate supply chain stewardship with vendors, partners, managers, and tenants
Climate Resilience and Environmental Stewardship	Climate Action and Energy Management Water Management Waste Management		Understand and manage climate opportunities and risks Manage and minimise carbon footprint and reduce our impact on the environment Advocate, enable and enhance resource efficiencies in portfolio
Enabling Inclusiveness, Safety, Growth and Diversity of Our People	Employee Engagement and Talent Management Diversity and equal opportunity Health and safety Stakeholder Impact and Community Engagement Supply Chain Management		Advocate, enable and enhance fair labour practices and employee well-being Promote safe and healthy workplaces for people and customers Engage with people and support their growth and development Promote positive community engagement