This sixth Integrated Annual Report covers the period from January 1 to December 31, 2023. In it, we describe to stakeholders the chief areas of effort during the year and our performance in ESG matters. There were no significant changes with respect to prior periods in the scope, coverage, or valuation methods applied in preparing the report, nor any restatements of information.

This Integrated Annual Report was prepared in accordance with the 2021 version of the GRI Standards, as well as SASB’s sustainability standards for the Real Estate sector, which were verified by an independent third party: Redes Sociales en Línea Timberland. We also follow IFRS guidelines, reporting through SASB standards and in accordance with S1 and S2 disclosure standards. We integrate the United Nations Sustainable Development Goals and the Women’s Empowerment Principles (WEPs), as well as the ten principles of the Global Compact.

This and previous reports are available on our website: https://fibradanhos.com.mx/informe-anual

The environmental indicators are compared with the results obtained in 2019, as this is our base year for calculating environmental footprint. The report covers 100% of our portfolio and follows the organizational boundaries for measuring the environmental performance indicators mentioned below.

The audited consolidated financial statements cover the same entities as this integrated annual report, covering the results of Administradora Fibra Danhos, which reflect the operations of the Fibra Danhos portfolio.

Organizational boundaries

Energy consumption
Energy consumption only considers consumption in common and service areas, i.e. the area over which we have operational control. All tenants have independent meters and monitor their energy consumption internally. Once a year, they are asked to provide information on their receipts, although this is considered as scope 3, i.e. indirect impact. For this same reason, energy intensity is broken down only for the area with operational control.

Water consumption
Unlike energy consumption, water consumption corresponds to the total consumption of our buildings; this includes the area with operational control and our tenants’ spaces. Therefore, in this case, water intensity is divided by square meters of construction.

Waste generation
The waste indicators consider the total waste generation in our properties, which includes both the area under our operational control and the spaces occupied by our tenants.

GHG emissions
To determine the intensity of emissions, the emissions corresponding to each scope are divided by the total construction area of the FIBRA, since greenhouse gas emissions are measured at the portfolio level, involving both the area under our operational control (scopes 1 and 2) and the gross leasable area (scope 3).

Area under our operational control
Fibra Danhos has operational control only in the common areas and in the service, administration and parking spaces. In these areas Fibra Danhos has absolute control over implementation and management policies to ensure the optimal functioning of the properties. The only property in which Fibra Danhos does not have any area with operational control is Parque Esmeralda, since it is leased by a single tenant, who has operational control over the entire property.

Gross leasable area (GLA)
The GLA is the total area available for leasing. It corresponds to the total leasable area, measured in square meters, of the managed properties, subtracting common areas such as parking spaces, living areas, lobbies or gardens.

Construction area
The construction area is the total surface area of the property, i.e. the area under our operational control plus gross leasable area.