28 ISSUED: NOV. 2021 Appendix A (Continued) _________________________________________________________________________________________________________ Altria Client Services March 11, 2021 Safety, Health and Environmental 2 of 2 Source of Conversion Factors Fuel energy conversion factors from U.S. Code of Federal Regulations 40 CFR 98 Subpart C; Appendix Table C-1 - USEPA Mandatory Greenhouse Gas Reporting; Default CO 2 Emission Factors and High Heat Values for Various Types of Fuel. Greenhouse Gas Emissions Greenhouse gas (GHG) emissions were prepared in accordance with the Greenhouse Gas Protocol. The consolidation approach for GHG emissions is operational control. Scope 1 Direct GHG emissions [tonnes CO 2 e] Emissions from on-site fossil fuel combustion, refrigerant gases, fuel use from sales fleet and leased vehicles, and company- controlled aircraft (tonnes CO 2 e). Gases included in the calculation are CO 2 , CH 4 , N 2 O, and refrigerant gases (CFCs, HCFCs, and HFCs). Source of Emission Factors Combustion fuels based on USEPA Climate Leaders document (last modified March 2020). Global Warming Potential (GWP) factors for the GHG pollutants (including refrigerant gases) are based on IPCC Fifth Assessment Report (AR5 – 100 years). GHG factors for mobile fuels and combustion fuels (USEPA Climate Leaders; last modified March 2020). Scope 2 Indirect GHG emissions (tonnes CO 2 e) [Location-based] Emissions from purchased electricity. Gases included in the calculation are CO 2 , CH 4 , and N 2 O. Source of Emission Factors Location-based purchased electricity based on USEPA Emissions & Generation Resource Integrated Database (eGRID), 2019. eGRID2019 (Released February 23, 2021). GWP factors for the GHG pollutants based on IPCC Fifth Assessment Report (AR5 – 100 years). Scope 2 Indirect GHG Emissions (tonnes CO 2 e) [Market-based] 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. Market-based emissions calculated according to the market-based approach in the Greenhouse Gas Protocol Scope 2 Guidance, January 2015. Scope 3 Other Indirect GHG emissions (tonnes CO 2 e ) Emissions from global air travel and rented vehicles. Gases included in the calculation are CO 2 , CH 4 , and N 2 O. Source of Emission Factors GHG factors for mobile fuels and combustion fuels (USEPA Climate Leaders; last modified March 2020). GHG factors for air travel from UK Government Conversion Factors (DEFRA 2020 Government Greenhouse Gas Conversion Factors for Company Reporting). GWP factors for the GHG pollutants based on IPCC Fifth Assessment Report (AR5). Waste by Type and Disposal Method Non-Hazardous Waste (Million lbs.) Hazardous Waste (Tons) Re-use 0.845 Re-use 0.0 Recycling 275.6 Recycling 0.085 Composting 23.55 Composting 0.0 Recovery, incl. Energy 1.64 Recovery, incl. Energy 225.26 Incineration 0.005 Incineration 192.71 Landfill 79.04 Landfill 55.97 Deep Well Injection n/a Deep Well Injection n/a On-site Storage n/a On-site Storage n/a Other n/a Other 0.183 *n/a=not applicable. 380.7 Total 474.2 Total Waste Disposal Methods Disposed of directly by organization or otherwise directly confirmed. Information provided by waste disposal contractor. Total Water Withdrawal Volume by Source (million gallons) 733.7 Surface water, including water from wetlands, rivers, lakes, and oceans 1,090.2 Ground water 0 Rainwater 0 Waste water from another organization 871.0 Municipal water supplies or other water utilities 2,695 Total Standards, methodologies, and assumptions used The method of collecting water usage data is supplier invoicing and on-site meter reading.