Assurance This engagement covers verification of emiss ions from anthropogenic sources of greenhouse gases and other environmental data included within the organi s ation’s boundary and meets the requirements of WRI/WBCSD GHG Protocol and its amendments . • The organizational boundary was established following the operational control approach • Title or description of activities: Banking and Finance • Location/boundary of the activities: Global • Physical infrastructure, activities, technologies and processes of the organization: Data Centres, Of fices, Operation Centres, Retail Services, and Retail non -serviced facilities . • GHG sources, sinks and/or reservoirs included: Scope 1: Direct GHG emissions and removals – stationary combustion in owned, leased and sub -leased locations . Transportation fleet, fugitive and refrigerant emissions are excluded from the inventory ; Category 2: Indirect GHG emissions from imported energy – purchased electricity and district heating and cooling ; Scope 3: Other i ndirect GHG emissions – Business T ravel (air and rail (rail travel is to trips which are booked through Citi’s primary Travel Management Company only)) . • Types of GHGs included: CO 2, N 2 O, CH 4 • GHG Reduction Initiatives : None . • GHG information for the following period was verified: 1 st January 2021 to 31 st December 2021 • Types of environmental data included: electricity consumption, district heating (steam & chilled water), natural gas consumption, fuel oil consumption, waste diverted from landfill, total waste and water (potable and non -potable) consumed • Intended user of the verification Opinion : Internal and external stakeholders . Objective The purpose of this verification exercise we re, by review of objective evidence, to independently review: • • Whether the CO 2 equivalent emissions and environmental data are as declared by the organi s ation’s statement • • That t he data reported are accurate, complete, consistent, transparent and free of material error or omissio n • • The implementation of Citigroup, Inc systems & procedures for the management and reporting of environmental data and the calculation of greenhouse gas emissions Criteria Criteria against which the verification assessment is undertaken are th e requirements of the WRI/WBCSD GHG Protocol (for CO2 equivalent emissions only) and its amendments, the GHG Inventory and environmental data methodology as defined by Citigroup, Inc., and the principles of completeness, transparency, accuracy, consistency and relevance . Contents ESGatCiti SustainableFinance SustainableProgress Equitable&ResilientCommunities Talent&DEI RiskManagement&ResponsibleBusiness Appendices ESGS ataC ius niblnG 178