CEO’S MESSAGE OUR ESG STRATEGY DASHBOARD PEOPLE SUPPLY CHAIN ENVIRONMENT TRANSPARENCY REFERENCE TABLES Independent Accountants’ Review Report Board of Directors and Management: Foot Locker, Inc. We have reviewed the FY21 metrics identified with the symbol “*” (the Selected Metrics) included in the accompanying As described in Note 1, environmental and energy use data used in greenhouse gas (GHG) emissions calculations Dashboard on page 12 of the Foot Locker, Inc. Fiscal Year 2021 Impact Report (Impact Report). Foot Locker’s are subject to inherent limitations, given the nature and methods used for measuring such data. Obtaining sufficient management is responsible for presenting the Selected Metrics in accordance with the criteria set forth in the appropriate review evidence to support our conclusion does not reduce the inherent uncertainty in the data. The Supplemental Key Metrics and Criteria (the Criteria) on pages 73 and 74 of the Impact Report. Our responsibility is selection by management of a different but acceptable measurement techniques could have resulted in materially to express a conclusion on the Selected Metrics based on our review. different measurements. Our review was conducted in accordance with attestation standards established by the American Institute of Certified Our review was limited to the Selected Metrics noted with the symbol “*”. Accordingly, we do not express a conclusion or Public Accountants. Those standards require that we plan and perform the review to obtain limited assurance about any other form of assurance other than on the Selected Metrics with the symbol “*” on page 12. whether any material modifications should be made to the Selected Metrics in order for it to be in accordance with the criteria. The procedures performed in a review vary in nature and timing from and are substantially less in extent Based on our review, we are not aware of any material modifications that should be made to the Selected Metrics identified than an examination, the objective of which is to obtain reasonable assurance about whether the Selected Metrics with the symbol “*” included in the accompanying Dashboard on page 12 of the Impact Report in order for them to are in accordance with the criteria, in all material respects, in order to express an opinion. Accordingly, we do not be in accordance with the criteria as set forth in the Supplemental Key Metrics and Criteria on pages 73 and 74 of the express such an opinion. Because of the limited nature of the engagement, the level of assurance obtained in a Impact Report. review is substantially lower than the assurance that would have been obtained had an examination been performed. We believe that the review evidence obtained is sufficient and appropriate to provide a reasonable basis for our conclusion. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical New York, New York requirements related to the engagement. August 24, 2022 The procedures we performed were based on our professional judgment and consisted primarily of inquiries of management to obtain an understanding of the methodology and inputs used in deriving the Selected Metrics, recalculating the Selected Metrics based on the methodology and inputs identified by management, and performing certain analytical procedures. 77