OUR PURPOSE PIONEERING SCIENCE 144 GRI CONTENT INDEX BIOGEN 2021 YEAR IN REVIEW PATIENTS OUR PEOPLE ENVIRONMENT COMMUNITY REPORTING GRI indicator Reporting Requirements 2021 Response Alignment SDG 305–3 a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO 2 equivalent. b. If available, the gases included in the calculation; whether CO 2 , CH 4 , N 2 O, HFCs, PFCs, SF 6 , NF 3 or all. c. Biogenic CO 2 emissions in metric tons of CO 2 equivalent. d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation, if applicable, including: • The rationale for choosing it. • Emissions in the base year. • The context for any significant changes in emissions that triggered recalculations of base year emissions. f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. g. Standards, methodologies, assumptions and/or calculation tools used. Additional requirements for compiling: 2.5 When compiling the information specified in Disclosure 305–3, the reporting organization shall: 2.5.1 Exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions. 2.5.2 Exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect (Scope 2) GHG emissions are disclosed as specified in Disclosure 305–2. 2.5.3 Report biogenic emissions of CO 2 from the combustion or biodegradation of biomass that occurs in its value chain separately from the gross other indirect (Scope 3) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH 4 and N 2 O), and biogenic emissions of CO 2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass). Environment – 2021 Year in Review ESG Data Table – 2021 Year in Review [2021 CDP Climate disclosure] * 305–5 a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO 2 equivalent. b. Gases included in the calculation; whether CO 2 , CH 4 , N 2 O, HFCs, PFCs, SF 6 , NF 3 or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2) and/or other indirect (Scope 3). e. Standards, methodologies, assumptions and/or calculation tools used. Additional requirements for compiling: 2.9 When compiling the information specified in Disclosure 305–5, the reporting organization shall: 2.9.1 Exclude reductions resulting from reduced production capacity or outsourcing. 2.9.2 Use the inventory or project method to account for reductions. 2.9.3 Calculate an initiative’s total reductions of GHG emissions as the sum of its associated primary effects and any significant secondary effects. 2.9.4 If reporting two or more Scope types, report the reductions for each separately. 2.9.5 Report reductions from offsets separately. Environment – 2021 Year in Review [2021 CDP Climate disclosure]