2021 SUSTAINABILITY PROGRESS REPORT | Cummins Inc. 8 MATRIX ESTABLISHES REPORTING PRIORITIES Cummins’ materiality matrix determines the relevant topics sufficiently important for the company to report on. This report puts a special focus on the upper right quadrant of the matrix where topics are highly relevant to both Cummins and its stakeholders. A cross-functional team annually reviews the matrix to determine if topics should be added or moved, aligning it to stakeholder requests for information, the company’s risk evaluation process and other information sources. Cummins updated its matrix in 2020 to reflect critical concerns around COVID-19 and racial equity. They remain topics of importance both for the company and its stakeholders, reflected in the placement of “Organizational resiliency,” “Occupational health and safety,” and “Diversity, equity and inclusion” in the upper right quadrant. The committee also shifted “Climate action” to the upper right quadrant to reflect stakeholders’ growing concern with that global challenge as well as Cummins’ position that climate change is both a threat to the company’s mission to make people’s lives better by powering a more prosperous world, and an opportunity for company growth. The 2021 matrix also consolidates several topics under “Human capital management” to better reflect stakeholders’ increasing interest in the critical role employees play in corporate sustainability. The updated matrix also consolidates topics around “Supply chain” as companies around the world endure parts shortages and other supply chain challenges. Finally, Cummins continues to report on topics the company believes are essential to sustainability found in the upper left hand quadrant of its matrix. Climate action – product GHG emissions Product innovation Organizational resiliency Emissions compliance Occupational health and safety Cybersecurity – data and products Human capital management Diversity, equity and inclusion Facility emissions, including GHGs Sustainable water supplies Supply chain: Elasticity and human rights Financial management IP protection Ethics and compliance Product lifecycle and remanufacturing Waste reduction Material sourcing Public advocacy Supplier diversity Community engagement REPORTING TOPICS IMPORTANT TO STAKEHOLDERS REPORTING TOPICS IMPORTANT TO COMPANY FOUNDATIONAL IMPACTS TO REPORT EXTERNALLY Essential elements to overall corporate sustainability High priorities for company and stakeholders CRITICAL IMPACTS TO REPORT EXTERNALLY REPORTING MATERIALITY MATRIX This diagram captures the upper half of the company’s Reporting Materiality Matrix to enhance clarity. MATERIALITY MATRIX //