Baxter 2021 Corporate Responsibility Report 58 Appendix 2030 Corporate Responsibility Goals Corporate Responsibility Commitment Empower Our Patients Protect Our Planet Champion Our People and Communities Introduction Cross-Cutting Commitments Appendix: Independent Assurance Statement To: The Stakeholders of Baxter International Inc. Introduction and Objectives of Work Baxter International Inc. (Baxter) engaged Apex Companies, LLC (Apex) to provide assurance of selected sections of Baxter’s 2021 Corporate Responsibility Report. This Assurance Statement applies to the Subject Matter included within the scope of work described below. This information and its presentation in Baxter’s 2021 Corporate Responsibility Report (“the Report”) are the sole responsibility of the management of Baxter. Apex was not involved in the drafting of the Report. Our sole responsibility was to provide independent assurance on the accuracy of the Subject Matter. Baxter’s 2021 Corporate Responsibility Report marks the 13th year for which we have provided assurance. Scope of Work The scope of our work was reasonable-level assurance of the following information included within the Report for the period Jan. 1, 2021, to Dec. 31, 2021 (the “Subject Matter”). Data and information included in the following sections of the Report: • Achieve Carbon Neutrality for Direct Operations by 2040 > Greenhouse gas (GHG) emissions verification is documented under a separate verification opinion declaration • Implement Strategic Water Management Plans • Implement Strategic Materials and Waste Management Plans • Environmental, Health, Safety and Sustainability Governance and Additional Disclosures • Achieve Top Quartile Workplace Safety Performance Related material in the Report Appendix, including: • Baxter Data Summary—Achieve Carbon Neutrality for Direct Operations by 2040; Implement Strategic Water Management Plans; Advance Sustainable Procurement; Implement Strategic Materials and Waste Management Plans; Environmental, Health, Safety and Sustainability Governance and Additional Disclosures; Achieve Top Quartile Workplace Safety Performance • Baxter Value Chain Energy Usage and GHG Emissions (Energy, Scope 1 and Scope 2 GHG emissions) • Facilities with ISO 14001, ISO 45001, ISO 50001 and Green Building Certifications The scope of work also included limited-level assurance of the following Subject Matter: • Data and information included in the following sections of the Report: > Achieve Carbon Neutrality for Direct Operations by 2040 (Scope 3 GHG emissions, Product Distribution section) > Supplier Diversity in the Diversity, Equity and Inclusion section > Protecting Human Rights in Our Supply Chain in the Human Rights section > Advance Sustainable Procurement • Related material in the Report Appendix: > Baxter Data Summary—Supplier Diversity and GHG Emissions from Product Transport subsections > Baxter Value Chain Energy Usage and GHG Emissions—Scope 3 emissions Our assurance does not extend to any other information included in the Report. Reporting Boundaries The following are the boundaries Baxter used for reporting sustainability data: • Operational control • Worldwide Reporting Criteria The Subject Matter needs to be read and understood together with Baxter’s internal reporting requirements for facility environmental, health, safety and sustainability performance, as well as information described in the text, appendix, data tables and notes of the Report. Limitations and Exclusions Excluded from the scope of our work is any verification of information relating to: • Activities outside the defined assurance period, which is the 2021 calendar year • Positional statements (expressions of opinion, belief, aim or future intention) by Baxter and statements of future commitment • Any financial data previously audited by an external third party • Data and information included in sections of the Report not listed in the scope of work above This assurance engagement relies on a risk-based selected sample of sustainability data and the associated limitations that this entails. This independent statement should not be relied upon to detect all errors, omissions or misstatements that may exist. Responsibilities The preparation and presentation of the Subject Matter in the Report are the sole responsibility of the management of Baxter. Apex was not involved in the drafting of the Report or of the Reporting Criteria. Our responsibilities were to: • Provide independent assurance about whether the Subject Matter has been prepared in accordance with the Reporting Criteria • Form an independent conclusion based on the assurance procedures performed and evidence obtained • Report our conclusions to the stakeholders of Baxter Assessment Standards We performed our work in accordance with Apex’s standard procedures and guidelines for external Assurance of Sustainability Reports and the International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board. A materiality threshold of ±5% was set for the assurance process. The work was planned and carried out to provide reasonable, rather than absolute, assurance of the Subject Matter except for the Scope 3 GHG emissions and Product Distribution in the Achieve Carbon Neutrality for Direct Operations by 2040 section; Protecting Human Rights in Our Supply Chain in the Human Rights section; Supplier Diversity in the Diversity, Equity and Inclusion section; and the Advance Sustainable Procurement section, which was carried out to provide limited assurance. We believe that our work provides an appropriate basis for our conclusions. Summary of Work Performed As part of our independent verification, our work included: • Assessing the appropriateness of the Reporting Criteria for the Subject Matter • Conducting interviews with relevant Baxter personnel who are responsible for collecting and reporting performance data and other Subject Matter • Reviewing documentary evidence provided by Baxter • Reviewing Baxter’s systems for quantitative data aggregation and analysis during remote meetings with personnel from Baxter’s offices in Round Lake and Deerfield, Illinois • Assessing assumptions made and the data scope and reporting boundaries. Auditing consolidated performance data, including review of a sample of data-to-source documentation • Auditing a selection of the Subject Matter to the corresponding source documentation • Auditing performance data during virtual audits of operating sites located in Ahmedabad, India; Cleveland, Mississippi; Deerfield, Illinois; Lund, Sweden; Medolla, Italy; and Opelika, Alabama • Assessing the disclosure and presentation of the Subject Matter with emphasis on principles of accuracy, accessibility, balance, clarity, comparability, reliability and timeliness and to ensure consistency with the Reporting Criteria Conclusion On the basis of our methodology and the activities described above, it is our opinion that the Subject Matter within assured sections including: the Environmental, Health, Safety and Sustainability Governance and Additional Disclosures; Achieve Carbon Neutrality for Direct Operations by 2040; Implement Strategic Materials and Waste Management Plans; Implement Strategic Water Management Plans; and Achieve Top Quartile Workplace Safety Performance sections of the Report, as well as related material in the Report Appendix: • Is presented in accordance with the Reporting Criteria and is, in all material respects, fairly stated • Is presented in a clear, understandable and accessible manner JOHN A. ROHDE Apex Companies LLC | Lakewood, CO TREVOR DONAGHU Apex Companies LLC | Pleasant Hill, CA May 9, 2022 • Allows readers to form a balanced opinion of Baxter’s activities and performance during calendar year 2021 Also, on the basis of our methodology and the activities described above: • Nothing has come to our attention to indicate that the data and information in the Responsible Procurement and Logistics section of the Report are inaccurate or that the information is not fairly stated. • It is also our opinion that Baxter has established appropriate systems for the collection, aggregation, analysis and review of the Subject Matter. Additional Commentary During the assurance process, Apex observed that Baxter continues to improve its overall data collection and reporting processes at the site and corporate level. Opportunities for improving facility-level data collection, reporting and procedural documentation at some facilities were noted. We recommend that Baxter corporate personnel continue to support individual facility personnel with collection and consolidation of site-specific metrics that are included in reporting. Statement of Independence, Integrity and Competence Apex is an independent professional services company that specializes in health, safety, social and environmental management services, including assurance, with more than 30 years history in providing these services. Apex has implemented a Code of Ethics across the business to maintain high ethical standards among staff in their day-to-day business activities. No member of the assurance team has a business relationship with Baxter International Inc., or its directors or managers, beyond that required of this assignment. We have conducted this verification independently, and there has been no conflict of interest. The assurance team has extensive experience in conducting assurance on health, safety, social, environmental and ethical information, systems and processes. The team has more than 20 years combined experience in this field and an excellent understanding of Apex’s standard methodology for the assurance of sustainability-related assertions.