To ensure greater accountability, the Board established a sustainability committee since 2021, comprising all Board members and currently chaired by a non-independent non-executive director. The committee provides strategic oversight and reviews CEREIT's sustainability performance at least half-yearly. The Board has delegated specific operational and reporting responsibilities to the Manager level sustainability committee to deliver the objectives and targets associated with material ESG topics set by the Board. Its co-chairs report to the Board Sustainability Committee. [...] The Manager reviews CEREIT's sustainability framework and material topics yearly, considering the impact on CEREIT and its stakeholders and the evolving landscape. The Board's sustainability committee reaffirmed that the current framework and topics remain relevant for the 2023 Sustainability Report. [...] The Board has established a Board Sustainability Committee since 2021, comprising all Board members. A non-independent, non-executive director currently chairs the committee. The committee provides strategic oversight and reviews CEREIT's sustainability performance at least half-yearly. Specifically, the Board oversees climate-related performance, risks, and opportunities. It also considers all material issues that form CEREIT's sustainability framework, including climate-related risks and opportunities, when reviewing and guiding the annual budget, long-term planning matters, and major strategic and investment decisions. [...] The Board oversees and delegates responsibility for managing climate risks, opportunities and impacts through the Board-level and Manager-level sustainability committees, the Property Manager's executive management team, the Property Manager's ESG team and asset management teams. [...] The Board has delegated specific operational and reporting responsibilities to the Manager-level Sustainability Committee to deliver the objectives and targets associated with material ESG topics set by the Board. Its co-chairs (Head of Property and COO) report to the Board Sustainability Committee. [...] The Manager-level Sustainability Committee is responsible for monitoring the effectiveness of the Manager's ESG and Net Zero Strategies and advising the Board on the progress and the actions undertaken on TCFD and net zero workstreams, as well as broader ESG and corporate risk management.