28 GRI Content Index Bank of America has reported the inf ormation cited in this GRI content index for the period January 1-December 31, 2021 with ref erence to the GRI Standards. Disclosure Page Location/Response 2-1 Organizational details Bank of America Corporation 2021 Annual Report, Financial highlights , About Bank of America- Our People, Our Passion, Our Purpose Direct Response : Certificate of Incorporation available at bankofamerica.com/investor 2-2 Entities included in the organization’s sustainability reporting 2021 Annual Report, Business segment operations 2-3 Reporting period, frequency and contact point Making an impact, Find resources , ESG reporting questions regarding the ESG content in our ESG reporting should be directed to [email protected] . All other questions should be directed to Investor Relations 2-4 Restatements of information Re-statements are clearly marked throughout our reporting content 2-5 External assurance Environmental and Social Assurance Statement 2-6 Activities, value chain and other business relationships 2021 Annual Report, Business overview 2-7 Employees 3 2-8 Workers who are not employees Bank of America does not publicly disclose details on our contractors or the work they perform. 2-9 Governance structure and composition 7 2-10 Nomination and selection of the highest governance body 8 2-11 Chair of the highest governance body 7 2-12 Role of the highest governance body in overseeing the management of impacts 7 2-13 Delegation of responsibility for managing impacts 7 2-14 Role of the highest governance body in sustainability reporting 7 2-15 Conflicts of interest 7 2-16 Communication of critical concerns 7 2-17 Collective knowledge of the highest governance body 7 2-18 Evaluation of the performance of the highest governance body 8 2-19 Remuneration policies 8 2-20 Process to determine remuneration 8 2-21 Annual total compensation ratio 8 2-22 Statement on sustainable development strategy 8 2-23 Policy commitments 8 2-24 Embedding policy commitments 8 2-25 Processes to remediate negative impacts 8 2-26 Mechanisms for seeking advice and raising concerns 8 2-27 Compliance with laws and regulations 8 2-28 Membership associations 8 2-29 Approach to stakeholder engagement 9 2-30 Collective bargaining agreements 9 3-1 Process to determine material topics Making an impact, Find resources , ESGReporting , Materiality, Definition of Issues 3-2 List of material topics Making an impact, Materiality . Any significant changes are noted alongside data within our reporting content 3-3 Management of material topics We apply the precautionary approach to identifying and addressing longer-term environmental, social and governance issues that may impact our business, clients and communities, including global climate change and racial equality. Our commitment to specific policies, industry best practices and collaboration with external experts helps to inform our risk assessments in these areas. Disclosure Page Location/Response