CALCULATION METHODOLOGY GHG emissions are calculated in accordance with the UK Government’s Environmental Reporting Guidelines: including streamlined energy and carbon reporting March 2019 and the GHG Protocol’s A Corporate Accounting and Reporting Standard including recent updates on Scope 2 reporting. The UK Government emission conversion factors for greenhouse gas company reporting (2025 data set) have been used to convert data from sources including utilities meters, business travel mileage, and water consumption into CO 2 e. Location- based Scope 2 emissions are calculated using the UK national average grid emissions factor. Market-based Scope 2 emissions are calculated on an emissions factor of zero for all electricity purchased under our Unite Group supply contract which is 100% certified renewable including power purchased via a corporate Power Purchase Agreement (cPPA). Further details of which reporting are in our standalone Sustainability Report. REPORTING BOUNDARIES We report 100% of energy use and GHG emissions for 100% of properties under our operational control, including properties owned by Unite Group plc and subsidiaries, and by joint ventures regardless of equity share. This includes all PBSA assets (98.4% of total energy consumption), all common areas of build-to-rent (BTR) assets (1.3% of total energy consumption), and all head office buildings (0.3% of total energy consumption). All assets are in the UK and constitute 100% of our global energy use and GHG emissions. Energy data is 91.3% metered data, and 8.6% billing data, and has not been normalised or adjusted for any factors such as occupancy or weather. Student residents pay a single all-inclusive bill, and are not charged for any energy, heat or hot water they consume; hence, all energy used in our buildings contributes directly towards Scope 1 & 2 GHG emissions, rather than falling into Scope 3 emissions. Consequently, our most significant source of Scope 3 emissions is embodied carbon in new developments. INDEPENDENT VERIFICATION Energy consumption and Scope 1 & 2 greenhouse gas emissions have been externally verified by SGS to a reasonable level in line with ISO 14064-3:2019. Due to data availability, a portion of Scope 3 emissions have been verified to a limited level assurance. Other environmental KPIs are undergoing verifcation to a limited level of assurance in line with ISAE 3000 (Revised). SGS’s opinion statements can be viewed on our website. Case study Widening university access for care-experienced and estranged students We are the first PBSA provider to join the government- backed Care Leaver Covenant. The network of organisations strives to widen access and participation in Higher Education, apprenticeships and employment for care-experienced young people. We are contributing by offering a guarantor waiver to eligible students in a trial which starts for the 2026/27 academic year. Not having a guarantor can be a major stumbling block for care leavers and estranged young people when booking university accommodation. Through the Unite Foundation, the charity we founded in 2012, we are continuing to support care leavers and estranged students by providing record numbers of free tenancies. To celebrate signing the covenant we have given 60 students free one-year tenancies during the 2025/26 academic year. This is in addition to the 70 students who received rent-free accommodation for up to three years through the Unite Foundation accommodation scholarship. Since the charity started, Unite Students has donated over £18 million to support the charity’s scholarships, building student communities, research and work advocating for care-experienced and estranged students within the Higher Education sector. Since 2012, more than 880 students have been awarded a Unite Foundation scholarship. More information about our involvement in the Care Leaver Covenant and Unite Foundation: www.unitegroup. com/articles/unite-students-care-leaver-covenant THE UNITE GROUP PLC Annual Report and Accounts 2025 51