AKİŞ GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş. Sürdürülebilirlik Uyum Raporu 9 Mart 2026

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The Company has established a "Corporate Sustainability Policy", a "Climate Change and Environmental Policy", and a "Diversity and Equal Opportunity Policy", through which it defines its material ESG topics as well as its key risks and opportunities. Within the scope of these policies, related risks and opportunities are regularly reviewed by the Early Detection of Risk Committee and the Corporate Governance Committee. In addition, climate-related risks and opportunities are managed through the Company’s Risk Inventory Framework. Under this framework, climate-related risks and opportunities have been identified, assessed, and prioritized; their potential impacts have been translated into financial metrics and evaluated accordingly. The methodology developed and the assessment outcomes have been prepared in alignment with the Türkiye Sustainability Reporting Standards (TSRS) and disclosed to the public through the Company’s TSRS report. The integration of these risks into the Company’s overall enterprise risk management processes is ensured through established policies and procedures. In managing climate-related risks, the Company adopts a sustainability-driven approach and acts in alignment with its long-term business strategy. At the Board level, these processes are overseen by the Corporate Governance Committee and the Risk Committee, forming an integral part of the Company’s operational and corporate governance structure.

https://www.akisgyo.com/en/policies/ https://www.akisgyo.com/en/annual-activity-reports/

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Through its Integrated Annual Reports, the Company defines and publicly discloses its short, medium and long term targets related to its ESG policies, Short Term, 0 to 1 year, Medium Term, 1 to 5 years, and Long Term, 5 years and beyond. In the 2025 Integrated Annual Report, published in 2026, the Company shared its short and long term targets and the progress achieved against these targets with the public.

https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/sustainability-reports/

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Akiş GYO’s sustainability governance structure is built on a multi layered model extending from the Board of Directors to operational units, with a focus on the identification, monitoring, reporting and integration of sustainability and climate related risks and opportunities into decision making processes. Sustainability performance, together with climate related risks and opportunities, is regularly reviewed through Board level committees, and the assessments conducted and decisions taken are reported to the Board of Directors at least once per year. Senior management and executive functions implement actions in line with the established guidance, while the Strategy, Investments and Sustainability Department coordinates the overall process and periodically submits consolidated information to the relevant committees and the Board. This structure ensures the effective integration of sustainability matters into operational processes and supports continuous improvement.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company publicly discloses its short, medium and long term targets related to its ESG policies, together with the associated action plans, through its CDP Report, Integrated Annual Report and TSRS Report. In this context, the 2025 Integrated Annual Report, published in 2026, presents the progress achieved against the targets defined in line with the Company’s strategic focus areas and material topics, as well as the related action plans. The Company’s sustainability strategy is structured around its Integrated Value Creation Model and is based on the balanced management of economic, environmental and social impacts across all its activities.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/our-other-reports/

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In line with its strategy governing business processes, the Company continuously undertakes improvement initiatives. A portion of these initiatives is communicated to the public through various communication channels. In addition, innovative practices developed in relation to environmental, social and governance policies are assessed internally, and those deemed appropriate are publicly disclosed. Furthermore, similar information is shared with the relevant rating agency within the scope of the Corporate Governance Rating assessment. As a result of the ongoing improvements reflected in its Corporate Governance Rating score, the Company maintains a leading position within its sector.

https://www.akisgyo.com/en/corporate-governance-rating-score/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company discloses its sustainability performance, actions and targets to the public through its Integrated Annual Report, CDP Report and TSRS Report.

https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/sustainability-reports/

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Within the scope of CMB regulations and other binding communiqués related to Corporate Governance, any legal proceedings, if applicable, are disclosed on the Public Disclosure Platform and subsequently announced on the Company’s corporate website. In addition, any significant litigation that may materially affect the financial statements and require disclosure will be publicly announced. During the reporting period, there have been no lawsuits filed against or concluded in relation to ESG matters that are material in terms of the Company’s ESG policies and or that would have a significant impact on its operations.

https://www.akisgyo.com/en/annual-activity-reports/

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The Company publicly discloses its sustainability performance metrics based on its own data. Certain data sets are subject to verification and measurement by third party service providers. Since the 2022 reporting year, verification services have been obtained for the Carbon Footprint Report, and the related verification statement is available on our corporate website. The Carbon Footprint Verification Report for 2025 can also be accessed through our Integrated Annual Report. In addition, the 2024 TSRS Report has been subject to limited assurance, and an independent assurance provider has issued an opinion on the respective report.

https://www.akisgyo.com/en/sustainability/carbon-footprint-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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Akyaşam Yönetim Hizmetleri, a wholly owned subsidiary of the Company responsible for the management of its shopping malls, completed the renewal of its ISO 14001 Environmental Management System and ISO 50001 Energy Management System certifications in 2025. In addition, various environmental policies and standards have been established through internal regulations, some of which have been publicly disclosed.

https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/certificates/

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As disclosed in the Integrated Annual Report, ESG related targets are embedded not only at the corporate level but also in the individual target scorecards of all employees, including senior management, in line with their respective areas of responsibility. Information regarding these targets is available in the Integrated Annual Report, the TSRS Report, the CDP Report and the Fitch ESG Rating Report.

https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/sustainability-reports/

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In line with our environmental management policy, we share our related targets and expectations with all business partners. In order to formalize practices that had already been implemented in practice, Akiş GYO codified its Supplier Code of Conduct as a written document as of 2023, published it through its own communication channels and incorporated it into supplier contracts. These agreements set out the standards expected from suppliers in areas such as human rights, occupational health and safety, employee rights and working conditions, climate and environment, and compliance with applicable laws. The framework stipulates that non compliance initially triggers a warning mechanism and may ultimately result in the unilateral termination of the contract. In addition, Akiş GYO became the first company in the shopping mall sector to collaborate with Greendeks, a product of the Credit Bureau of Türkiye, to measure and assess the ESG performance of its tenants and suppliers.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/policies/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company compiles data related to environmental indicators on a monthly basis and discloses this information to the public in a periodically comparable format through its Integrated Annual Report, Carbon Footprint Report, CDP Report and TSRS Report. These reports provide a transparent basis for monitoring and improving environmental performance and are updated annually to enable the tracking of progress toward sustainability targets.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/our-other-reports/

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The Company discloses its environmental indicators on a year on year comparative basis in its Integrated Annual Report, CDP Report, Carbon Footprint Report and TSRS Report.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company has articulated its climate action strategy through its Corporate Sustainability Policy and its Climate Change and Environmental Policy. Energy consumption and carbon emissions are regularly monitored and assessed, and energy efficiency and emission reduction initiatives are implemented accordingly. Information on these activities is disclosed to the public through the Integrated Annual Report and the CDP Report. In addition, climate related risks and opportunities, together with the financial impacts of these risks, are reported in accordance with the Türkiye Sustainability Reporting Standards, TSRS, and are publicly disclosed through the TSRS Report.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/policies/ https://www.akisgyo.com/en/annual-activity-reports/

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Since 2019, the Company has positioned sustainability among its strategic priorities and continues to implement a range of programs and collaborations aimed at minimizing the environmental impacts associated with its products, services and access to its properties. Initiatives that have been implemented are disclosed through the Sustainability Reports of the relevant years and, as of 2024, through the Integrated Annual Report. In order to reduce its carbon footprint, the Company uses renewable energy in its offices and common areas at Akasya and Akbatı. In 2025, half of the electricity consumption of the stores located in our shopping malls was sourced from renewable energy. Electricity consumption of stores falling under Scope 3 is closely monitored, and improvement initiatives are carried out to address identified action areas. In addition, various collaborations are undertaken to reduce greenhouse gas emissions generated by visitors traveling to our shopping malls. Electric vehicle charging stations and scooter stations are available at our properties. A total of 28 EV charging stations have been installed at Akasya and 26 at Akbatı, and dedicated parking spaces near mall entrances have been designated to encourage the use of electric vehicles. Through our collaboration with RumiTech, smart pole solutions powered by solar and wind energy and supported by battery systems have been installed at Akbatı, enabling lighting, security and IoT infrastructure to operate independently from the grid, while on site digital monitoring of energy generation and consumption supports energy efficiency and carbon reduction. As a result of our partnership with Mol e, we manage a transparent and reliable waste management process through end to end electronic waste tracking and certification confirming that each electronic waste item is recycled. Since 2024, we have contributed to mitigating the adverse effects of climate change related weather conditions through vertical farming units installed at Akasya AVM in collaboration with Uptechlabs. This innovative approach reduces the use of pesticides and herbicides that contribute to environmental pollution, thereby supporting health and well being. At the same time, the project enables water savings of 70 to 95 percent compared to conventional agriculture, helping to prevent excessive water consumption. In line with circular economy principles and our target to reduce plastic use, we have continued the use of purified water dispensers at our shopping malls through our collaboration with Viamola. By offering the Viamola service free of charge to ensure that all employees and visitors have access to drinking water under healthy, affordable and environmentally responsible conditions, we further reinforce our commitment to human and planetary well being.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company monitors its energy consumption data on a monthly basis, and both energy consumption data and Scope 1 and Scope 2 emissions data are disclosed annually to the public through the Integrated Annual Report, the CDP Report, the Carbon Footprint Report and the TSRS Report.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/sustainability/carbon-footprint-reports/

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In order to expand renewable energy investment and consumption across our shopping malls, the International Renewable Energy Certificate, I REC, issued by IRECS International, has been obtained. Within this scope, renewable energy is used in our offices and common areas at Akasya and Akbatı. In 2025, half of the electricity consumption of the stores located in our shopping malls was sourced from renewable energy. Electricity generated from rooftop solar panels installed on our properties has contributed to reducing our dependence on fossil fuels. In addition to the solar panels, electricity is also generated at Akbatı through the Rumitech smart pole system powered by solar and wind energy. These best practices continued in 2025, and detailed information is provided in our Integrated Annual Report.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company implements energy efficiency projects and discloses the resulting reductions in energy consumption and emissions to the public through its Sustainability Reports, Integrated Annual Report, CDP Report and Carbon Footprint Report.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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The Company’s operations and activities are not subject to any carbon pricing mechanism, including an Emissions Trading System, Cap and Trade scheme or Carbon Tax.

https://www.akisgyo.com/en/annual-activity-reports/

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At present, no internal carbon pricing mechanism is implemented within the Company.

https://www.akisgyo.com/en/annual-activity-reports/

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At Akiş GYO, the Sustainability Policy, which takes into account the Environmental, Social and Governance, ESG, impacts of its activities as well as its related material topics, constitutes the fundamental framework guiding the management of these impacts and matters. In line with this policy, full compliance with the Universal Declaration of Human Rights, the ILO Conventions ratified by Türkiye, and the national legal framework governing human rights and working life is adopted as a core principle. Accordingly, the Company exercises due care across all business processes to ensure equal opportunity, combat all forms of discrimination, foster an inclusive culture that embraces diversity, provide diverse development opportunities for employees, and maintain a safe and fair working environment.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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Hikâye Hasadı, with Akyaşam as a founding supporter, is a collective social impact program designed to enhance the visibility of women’s lived and professional experiences, create role model influence and strengthen awareness of gender equality. Implemented under the TurkishWIN initiative in collaboration with BinYaprak, the project is carried out through structured Story Harvest sessions with the active participation of women employees, enabling individual experiences to be shared in a psychologically safe environment and transformed into written and oral narratives that contribute to institutional and societal memory. The impact generated within the organization is extended to broader stakeholder groups through collaborations with universities and civil society organizations. Through 10 sessions conducted in 2025, measurable improvements were achieved in storytelling capacity, psychological safety, inclusiveness and sense of belonging, further reinforcing Akyaşam’s position in the field of gender equality. By approaching storytelling not merely as a communication tool but as a strategic methodology that generates measurable social value, supported by annual impact measurement and a participant based design, Hikâye Hasadı presents a sustainable and multi layered impact model that differentiates itself from conventional corporate social responsibility practices. In addition, employees belonging to minority groups in Türkiye are granted leave on religious holidays and other significant days. Within this framework, employees of different faiths may request leave in writing for special days not covered by official public holidays specified in the Company Personnel Regulation. Our Diversity and Equal Opportunity Policy sets out our commitment to ensuring that all employees within Akiş GYO have equal access to opportunities and resources, are treated fairly and operate in a respectful and inclusive working environment.

https://www.akisgyo.com/en/annual-activity-reports/

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Through its corporate website, the Company publicly discloses policies such as the Stakeholder Policy, the Compensation Policy and the Remuneration Policy. Provisions regarding working conditions and the regulation of working life are set out in the Personnel Regulation. Employees are provided with training and development opportunities that enable them to continuously enhance their capabilities. The Company believes that sustainable economic and social development is achievable through education and development programs that equip employees at all levels with the necessary competencies. The objective is to ensure future success by fostering a culture of continuous learning and development, supported by equal opportunity in training and professional growth. In addition to training and development initiatives, a succession and career management system is implemented for senior management and employees within the scope of talent management, in order to support organizational sustainability.

https://www.akisgyo.com/en/annual-activity-reports/ https://www.akisgyo.com/en/policies/

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Employee satisfaction and engagement are monitored through regular employee surveys. Through the HR Internal Customer Satisfaction Survey conducted within Akiş GYO and Akyaşam, employees’ job satisfaction, relationship satisfaction, overall satisfaction and experiences regarding People and Culture practices are measured, and the results are used to identify improvement areas and develop action plans. In addition, Akiş GYO applies the Great Place To Work, GPTW, model every two years to measure the Trust Index and overall perception. Within this framework, Akiş GYO achieved a score of 86 percent and Akyaşam Yönetim Hizmetleri achieved 76 percent, and both were recognized as great workplaces. As part of the GPTW process, a dedicated GPTW team composed of volunteer employee representatives evaluates survey findings and contributes to the development of practices that enhance engagement and satisfaction. To prevent potential employee grievances, an open communication and preventive approach is adopted. Through the open door policy, employees may directly communicate their views, requests and feedback to senior management and the People and Culture function. For the secure reporting of ethical concerns, mechanisms such as the Ethics Hotline and the Ethics Representative are in place, and anonymous reporting is permitted where necessary. Complaints, requests and feedback are not addressed solely through immediate resolutions but are also evaluated using a root cause analysis approach to implement preventive improvements in processes and practices. No complaints were reported by employees during 2025. In order to support work life balance, flexible working arrangements are implemented. These include practices such as Welcome Leave, Birthday Leave, Report Card Day Leave, Discretionary Leave, Holiday Eve Leave and First Day of School Leave, all designed to enhance the employee experience. A remote working model is applied across different locations to increase employee satisfaction. Akiş GYO employees are entitled to two days of remote work per week, while Akyaşam employees are entitled to one day per week. Under the flexible working initiative titled Summer Breeze, employees may work remotely for five consecutive days before or after their annual leave.

https://www.akisgyo.com/en/annual-activity-reports/

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The Company reports occupational accidents, measures taken to protect employee health and accident statistics to management on a monthly basis in accordance with internal procedures. Occupational accident figures for 2025 were disclosed in the Integrated Annual Report published in 2026.

https://www.akisgyo.com/en/annual-activity-reports/

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Akiş GYO conducts all of its business ethics practices in full alignment with the Akkök Holding Code of Business Ethics and the policies and procedures supporting these principles. Through the ethics management system established at Group level, the Company aims to prevent ethical risks, address violations effectively and embed an ethical culture within its corporate structure. This system is managed within an integrated framework supported by governance mechanisms, reporting processes and independent reporting channels. In this context, responsibilities related to ethics management are clearly defined, and effective coordination is ensured among the Ethics Committee, audit functions and relevant committees. Ethics representatives have been appointed within the Company to provide guidance to employees, and regular training is delivered on ethics management and reporting processes. The functioning of ethics processes is reviewed periodically, and a continuous improvement approach is adopted with due consideration to compliance with international standards. The Akkök Code of Business Ethics is available on our corporate website.

https://www.akisgyo.com/en/policies/#:~:text=Principles%20of%20Business%20Ethics

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Within the scope of ESG policies and practices, employee information sessions are conducted on a continuous basis in line with the applicable legal framework. Training and development programs are structured under the themes of leadership and management skills, communication and teamwork, technical competencies, sustainability and personal development. In 2025, a total of 1,838.5 training hours were delivered at Akiş GYO, 2,647 hours at Akasya and 973.5 hours at Akbatı. Through sustainability focused programs, employees’ environmental and social responsibility awareness is strengthened. In this context, the Sustainability Training Program addresses the fundamental principles of sustainability, individual responsibilities and mindset transformation processes aimed at enhancing environmental awareness. Personal development trainings further promote awareness in areas such as stress management, psychological resilience, ethical values and individual growth.

https://www.akisgyo.com/en/annual-activity-reports/

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The Company has established a customer satisfaction procedure, which is publicly available on its corporate website. Akasya and Akbatı Shopping Malls, owned by Akiş GYO, have obtained the ISO 10002 Customer Satisfaction Management System Certificate in order to ensure customer satisfaction and deliver services that exceed visitor expectations. Technical, renovation and operational requests received from tenants are digitally recorded and tracked through the GİK Facility Management Application. To measure customer satisfaction and recommendation scores, data obtained from social media channels, advertising networks and online feedback tools are analyzed in real time. These insights support a better understanding of visitor expectations and contribute to the continuous improvement of operational processes.

https://www.akisgyo.com/en/annual-activity-reports/

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The Company’s Integrated Annual Report is published in accordance with the GRI Core Standard. The Carbon Footprint Report is prepared in line with ISO 14064-1:2018, the standard for the quantification and reporting of greenhouse gas emissions and removals at the organizational level. The TSRS Report is fully aligned with IFRS S1 and IFRS S2 standards issued by the ISSB and is based on an international sustainability reporting approach grounded in the TCFD, SASB and CDSB frameworks.

https://www.akisgyo.com/en/sustainability/sustainability-reports/ https://www.akisgyo.com/en/annual-activity-reports/

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As announced by Borsa İstanbul, the Company is included in the BIST Sustainability Index.

https://www.akisgyo.com/en/annual-activity-reports/

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In determining its sustainability material topics, the Company conducted a double materiality assessment and obtained feedback from its stakeholders. In addition, a two day Strategy Workshop is held periodically with the participation of all Company employees. During this workshop, where employees actively contribute to decision making, short, medium and long term corporate strategies, company culture, core values and attributes, vision, mission, targets and the strategy map are defined, and KPIs are revised accordingly. All departmental business processes are reviewed and updated in line with these strategic priorities. Within the scope of sustainability initiatives and project development, the views of business partners are also sought. Disclosures to employees, investors, shareholders and the public are carried out with the utmost care and diligence, and ongoing engagement with stakeholders is maintained through the Investor Relations Department.

https://www.akisgyo.com/en/annual-activity-reports/