OUR PURPOSE PIONEERING SCIENCE 143 GRI CONTENT INDEX BIOGEN 2021 YEAR IN REVIEW PATIENTS OUR PEOPLE ENVIRONMENT COMMUNITY REPORTING GRI indicator Reporting Requirements 2021 Response Alignment SDG 305 Emissions 305–1 a. Gross direct (Scope 1) GHG emissions 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. Biogenic CO 2 emissions in metric tons of CO 2 equivalent. d. 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. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. Additional requirements for compiling: 2.1 When compiling the information specified in Disclosure 305-1, the reporting organization shall: 2.1.1 Exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions. 2.1.2 Report biogenic emissions of CO 2 from the combustion or biodegradation of biomass separately from the gross direct (Scope 1) 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] * 305–2 a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO 2 equivalent. b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO 2 equivalent. c. If available, the gases included in the calculation; whether CO 2 , CH 4 , N 2 O, HFCs, PFCs, SF 6 , NF 3 or all. d. 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. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control or operational control. g. Standards, methodologies, assumptions and/or calculation tools used. Additional requirements for compiling: 2.3 When compiling the information specified in Disclosure 305–2, the reporting organization shall: 2.3.1 Exclude any GHG trades from the calculation of gross energy indirect (Scope 2) GHG emissions. 2.3.2 Exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305–3. 2.3.3 Account and report energy indirect (Scope 2) GHG emissions based on the location-based method, if it has operations in markets without product or supplier-specific data. 2.3.4 Account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based methods, if it has any operations in markets providing product or supplier-specific data in the form of contractual instruments. Environment – 2021 Year in Review ESG Data Table – 2021 Year in Review [2021 CDP Climate disclosure] *