27 ISSUED: NOV. 2021 Appendix A Independent Assurance Statement to Altria ERM Certification and Verification Services (ERM CVS) was engaged by Altria Group, Inc. (Altria) to provide assurance in relation to the selected 2020 consolidated data as set out in Section 1 of Altria’s CY2020 Environmental Metrics assertion (attached as an Appendix to this statement). Engagement summary Scope : Whether the consolidated corporate data for calendar year 2020 set out in Section 1 of the attached ‘Altria CY2020 Environmental Metrics’ assertion for the following indicators are, in all material respects, appropriately presented in accordance with the r eporting criteria:  Energy Use (Billions of BTUs)  Total GHG emissions (Metric tonnes CO 2 e): - Scope 1 Direct GHG emissions from on -site fossil fuel combustion and refrigerant gases; and emissions from sales vehicles and company -controlled aircraft (Metric tonnes CO 2 e) - Scope 2 Indirect GHG emi ssi ons from purchased electricity (Metric tonnes CO 2 e) - Scope 3 Other Indirect GHG emissions from global air travel and rented vehicles ( Metric tonnes CO 2 e)  Water Consumption (Millions of gallons)  Waste disposed at landfill (Millions of pounds)  Waste recycled, composted, converted to fuel or reused (Millions of pounds)  Hazardous waste generated (Short tons) ‘Appropriately presented’ means we have assessed the selected data for reliability which includes: completenes s (whether all relevant locations and sources were captured); comparability (across locations and over time); and accuracy of calculations (including the use of appropriate formula, conversion factors, estimates and assumptions). Reporting criteria used: Altria’s internal environmental reporting processes, including GHG data based on the World Resources Institute and the World Business Council for Sustainable Development (WRI/WBCSD) GHG Protocol (Revised 2004) . Assurance standard used: ERM CVS’s assurance methodology, based on the International Standard on Assurance Engagements ISAE 3000 (Revised). Assurance level : Limited assurance. Respective responsibilities : Altria is responsible for preparing the Altria 2020 CR Progress Report and for the collection and presentation of the data within it, including disclosure of the reporting criteria and boundary. ERM CVS’s responsibility is to provide conclusions on the agreed scope based on the assurance activities performed and exercising our professional judgement. Our conclusions Based on our activities, nothing has come to our attention to indicate that the consolidated corpo rate data for calendar year 2020 for the indicators listed under ‘Scope’ above, and set out in Section 1 of Altria CY2020 Environmental Metrics, are not appropriately presented in accordance with the reporting criteria. Our assurance activities We planned and per formed our work to obtain all the information and explanations that we believe were necessary to provide a basis for our assurance conclusions. A team of environmental and assurance specialists performed the following activities:  Interviews with relevant staff to understand Altria’s internal reporting processes, including the use of its EMIS database for each indicator.  Interviews with relevant staff to understand and evaluate the data management systems and processes (including d ata collection and internal review processes) used for collecting and reporting the selected data.  A review of the calculations undertaken, including conversion factors and emission factors used.  A virtual visit to the Richmond HQ, including a review of th e EMIS database and vendor data management.  Virtual visits to the Columbia Crest, King of Prussia, and CRT sites to interview relevant staff and review source documentation for the selected indicators.  A review of the consolidated year end data submitte d by all sites for the selected indicators, and follow up of queries. The limitations of our engagement The reliability of the assured data is subject to inherent uncertainties, given the available methods for determining, calculating or estimating the und erlying information. It is important to understand our assurance conclusions in this context. Due to COVID travel restrictions, we planned our assurance engagement to include virtual site visits. While we believe this approach does not affect our limited assurance conclusion(s) above, we draw attention to the possibility that if we had undertaken in person visits we may have identified errors and omissions in the assured information that we did not discover through the alternative assurance program . Beth Wyke , Partner, Global Head of Corporate Assurance Services 11 March 2021 ERM Certification and Verification Services, Inc. www.ermcvs.com Email: [email protected] Declaration of Independence : ERM CVS is a member of the ERM Group and an accredited Certification Body. The work that ERM CVS conducts for clien ts is solely related to independent assurance activities and auditor training. Our processes are designed and implemented to ensure that the work we undertake with clients is free from bias and conflict of interest. ERM CVS and the staff that have underta ken work on this assurance exercise provide no consultancy related services to Altria in any respect . _________________________________________________________________________________________________________ Altria Client Services March 11, 2021 Safety, Health and Environmental 1 of 2 ALTRIA CY2020 ENVIRONMENTAL METRICS Section 1: 2020 Metrics with Independent Assurance Indicator Amount Unit of measure Energy use 3,873 Billions of BTUs Total GHG Emissions 286,553 Metric tonnes CO 2 e Scope 1 GHG emissions* 139,868 Metric tonnes CO 2 e Scope 2 GHG emissions** 144,140 (location-based) 141,100 (market-based) Metric tonnes CO 2 e Scope 3 GHG emissions*** 2,546 Metric tonnes CO 2 e Water consumption 2,695 Millions of gallons Waste disposed at landfill 79.54 Millions of pounds Waste recycled, composted, converted to fuel or reused 302.1 Millions of pounds Hazardous waste generated 474.2 Short tons * Scope 1 Direct GHG emissions from on-site fossil fuel combustion and refrigerant gases; process emissions; emissions from sales vehicles and company-controlled aircraft (tonnes CO 2 e) ** Scope 2 Indirect GHG emissions from purchased electricity (tonnes CO 2 e) *** Scope 3 Other Indirect GHG emissions from global air travel and rented vehicles (tonnes CO 2 e) Greenhouse gas (GHG) emissions prepared in accordance with the Greenhouse Gas Protocol. Scope 2 GHG market-based emissions were calculated according to the market-based approach set out in the Greenhouse Gas Protocol Scope 2 Guidance, January 2015. The market-based Scope 2 GHG emissions represent a zero emission rate from renewable energy certificates (RECs) and supplier- specific emission rates for renewable energy program purchases. The market-based Scope 2 GHG emissions are not included in Total GHG Emissions. Water consumption consists of all sources of water, including cooling water, with the exception of minor, non-metered sources. It is equivalent to GRI Total Water Withdrawal. Independent Assurance was provided by ERM Certification and Verification Services Inc. Please refer to their Independent Assurance Statement for full details of the scope, assurance activities and conclusions. Section 2: Additional Information to Support GRI Indicators Energy Usage Fuel Consumption from Non-Renewable Sources Natural Gas 18,655,601 hcf Fuel Oil 3,330 gallons Propane 2,421,815 gallons Diesel 123,428 gallons Gasoline 1,339,266 gallons Jet Fuel 290,661 gallons Fuel Consumption from Renewable Sources Not applicable. Electricity, Heating, Cooling, and Steam Purchased for Consumption Purchased Electricity 440,923 mWh Heating, Cooling, Steam Not applicable. Electricity, Heating, Cooling, and Steam Sold Not applicable. Total Energy Consumption Purchased Electricity 1,504,491 MMBtu Total Natural Gas 1,921,527 MMBtu 3,873 Billion Btu Fuel Oil 460 MMBtu Propane 222,807 MMBtu Diesel 17,033 MMBtu Gasoline 167,408 MMBtu Jet Fuel 39,239 MMBtu Energy data collected using utility invoices, meter readings, tank fill receipts, fuel logs, and run time logs. Estimation methodology applied to de minimis sources.