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119 INDEPENDENT ASSURANCE STATEMENTS OVERVIEW With respect to the following metrics reported by The Estée Lauder Companies Inc. (“ELC” or the “Company”) as of or for the year ended June 30, 2021 (fiscal 2021), ELC’s management asserts that such metrics, which are also included in the Fiscal 2021 Social Impact and Sustainability Report metrics tables as identified by the “*” symbol, are presented in accordance with the assessment criteria set forth below. Management is responsible for the completeness, accuracy, and validity of the metrics and for the selection of the criteria, which management believes provide an objective basis for measuring and reporting on the metrics. The selection by management of alternative acceptable measurements could have resulted in materially different amounts or metrics reported herein. THE ESTÉE LAUDER COMPANIES INC. MANAGEMENT ASSERTION

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