21 Table of Contents Introduction & Our Approach Operating Responsibly Investing in Our People Diversity, Equity & Inclusion Environmental Sustainability Social Impact Data & Frameworks CORPORATE GOVERNANCE ETHICS RISK HUMAN RIGHTS SUPPLY CHAIN PRODUCT SAFETY GUEST SAFETY INFORMATION SECURITY PRIVACY DIGITAL WELLNESS RESPONSIBLE ADVERTISING JOURNALISTIC INTEGRITY ARTIFICIAL INTELLIGENCE TAX STRATEGY JOURNALISTIC INTEGRITY ARTIFICIAL INTELLIGENCE • Listens to audience concerns and grievances about We are committed to operating our businesses ABC News reporting. Feedback is collected through a responsibly, with integrity and respect. We embrace the SASB SV-ME-260a.2; SV-ME-270a.3 number of mechanisms, including email and voicemail bene昀椀ts that Arti昀椀cial Intelligence (AI) may offer to our Learn more in our Data & Frameworks (visit our ABC News contact page for information). We employees, customers, guests, and creators and will use review concerns and grievances and, when appropriate, AI in a responsible, human-centered, and ethical manner It is our responsibility to uphold the principles of fairness issue updates, clari昀椀cations, or corrections consistent with that commitment. We have established and integrity as we gather and report the news. ABC News While operations are based in the U.S., ABC News is a an AI governance process that operates pursuant to a journalists worldwide are expected to approach their work global organization with of昀椀ces and correspondents in principle-based framework; is designed to allow for the with rigor, to question thoroughly and skeptically, to analyze locations around the world. Policies and practices to support identi昀椀cation of business, information integrity, human deeply, and to adhere to high journalistic standards. Senior journalistic integrity apply to ABC News’ operations globally. rights, privacy, legal, and other risks associated with a ABC News editorial and management executives oversee proposed use and appropriate measures to satisfactorily media ethics and guidelines at ABC News. ESPN has similar standards for journalistic integrity. mitigate them; and includes appropriate updates to ABC News: ESPN’s Universal News Group gathers sports news for executive management and the Board. our platforms, including linear, digital, and social media. • Commits to the independence of our editorial ESPN’s Editorial Board meets monthly to review coverage decision-making from commercial, political, and other policies and procedures. And ESPN’s Inclusive Content interests of the company’s management or owners, as Committee serves as a diverse resource for content TAX STRATEGY well as from the interests of external stakeholders. It creators to help enhance ESPN’s storytelling. works to provide accurate and useful information across ABC News and ESPN each won numerous awards in Our global tax strategy supports our commitment to our platforms and to present a plurality of voices, stories, 2023. For example, ABC News was recognized high standards of corporate governance, transparency, and points of view in our news content with nine Edward R. Murrow awards, one News and accountability in the execution of our global business. • Focuses on research quality (e.g., thoroughness, diligence, and Documentary Emmy Award, a George Foster Our tax strategy and its underlying principles apply to our control) and integrity. Plagiarism violates ABC News’ Peabody Award, an Alfred I. duPont Award, two Walter controlled subsidiaries of The Walt Disney Company standards, as does the acceptance of payments, gifts, or Cronkite Awards, and 昀椀ve National Association of and guide the decisions we make relating to corporate tax favors that might compromise or appear to compromise Black Journalists awards. ESPN was recognized with matters. We incur taxes in the countries where our activities the independence and integrity of ABC News two Edward R. Murrow awards, 13 Sports Emmy Awards, take place and have a zero-tolerance approach to tax evasion • Conducts standards and ethics training for new hires the Golden Halo Award from Engage for Good, and and the facilitation of tax evasion. We work proactively and and annual training sessions on updated standards for the Luminary Award from the National Association transparently with tax authorities to resolve tax positions that ABC News journalists for Multi-ethnicity in Communications. have the potential to result in tax disputes. • Implements measures to protect correspondents and other employees reporting in high-risk regions and situations. This can include individual or group training prior to Read more about journalistic integrity: Read more: assignments, use of experienced teams, counseling during and after assignments, protective equipment, and use of SASB Index Global Tax Strategy Statement experienced guides who are accustomed to local Maharajah Jungle Trek in conditions. We also provide insurance in case of illness, Disney’s Animal Kingdom occupational injury, and loss of life. Assignments to crisis at Walt Disney World regions are voluntary and employees are not penalized for refusing or terminating a dangerous assignment