CLARITY OF
PURPOSE

Membership in organizations and recognitions

(102-13)

We abide by the highest international principles in ESG matters, which proves our commitment to maintaining the highest standards of human rights, working conditions, the environment and anti-corruption.

During the year we fulfilled our commitment by publishing an Integrated Report that included indicators developed by the Sustainability Accounting Standards Board (SASB) applicable to the real-estate industry, which is our area of business: management of tenant ESG impacts (IF-RE-410a.2); GRI indicators and the ESG Manual published by Amefibra.

Fibra Danhos has been named one of Mexico’s top three ESG performers, according to the annual Mexico ESG Development in the Public Equity Market report.

We also participated in the S&P CSA ESG questionnaires, in which we improved our score by four points, and in the Global ESG Benchamrk for Real Assets (GRESB), where we gained five points from the previous period.

We are committed to supporting the Taskforce on Climate-Related Financial Disclosures, or TCFD), following its recommendations on improving how we report the financial impacts of climate-related risks and opportunities in our company.

In 2021 we conducted the TCFD study based on the four pillars of our reference framework:

1. Governance
2. Strategy
3. Risk management
4. Metrics and targets

Based on this analysis, we assessed Fibra Danhos’ preparedness in light of TCFD recommendations, using the eleven recommendations to determine the general level of reporting on climate change, identifying our current status and the recommendations that would help us close the gaps observed, and improve general understanding of climate governance.

Based on the areas of opportunity we detected, we are working on each of the TCFD recommendations:

Governance: Although sustainability issues are managed by the ESG Committee, which presents business cases to the Technical Committee, we will be working together with the highest governance body on supervising the issues associated with climate change to document the process of identifying, analyzing, quantifying and mitigating climate risks and opportunities.

Strategy: We will be working to identify potential economic impacts and how to quantify climate impacts under various scenarios.

Risk management: We have a procedure for identifying ESG risks, considering the environmental impacts (environmental impact and biodiversity studies), but we will be working on identifying and assessing the physical and transition risks of climate change in our properties.

Metrics and targets: We will monitor our environmental impact through indicators aligned with industry standards and international methodologies (water, emissions, energy, etc.) We also have a target for reducing electricity consumption. We will be working to define a climate strategy linked to the indicators we currently monitor.

We also earned the Socially Responsible Enterprise distinction in 2021 and we are signatories of the
United Nations Global Compact, supporting the Sustainable Development Goals, particularly those that are most relevant to our operations given their connection with our material issues.