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Environmental, Social & Governance

ESG

The Company is focused on the following elements as it develops its ESG Strategy and methodology:

1.

Ensuring alignment between the ESG approach and the Company’s overall business strategy

2.

Ensuring stakeholders are aware of and informed about the Company’s efforts

3.

Ensuring alignment with ESG trends and regulatory requirements

4.

Pacing and managing risks the Company must meet in order to ensure proactive action and limit long-term costs

Environmental

Imperial Equities works to manage its ESG impacts in a proactive mannger. Generally, our Company has focused on sustainable development in three ways:

1.

Building or renovating properties in a mannger that limits emissions right up front

2.

Assessing property purchases in a manner that prioritizes those that have lower emissions profiles or can be effectively remediated

3.

Conducting remediations on properties to remove lingering environmental impacts and eliminate further contamination as well as downstream costs

Social

From inception, Imperial Equities Inc. has been a caring corporate citizen, donating over $1.2 milllion to community organizations, with a focus on health and wellbeing, and the arts.

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Governance

The Company is a TSX (V) listed public company, and has a Board of Directors and Audit Committee who oversee the activities of management. The Company considers diversity when recruiting for positions within the organization or on the Board.

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