Reporting External Assurance For our sustainability-related commitments, we are Goldman Sachs engages an independent auditor to provide committed to measuring and providing transparency on external assurance of our allocation on an annual basis until our progress. Annual updates regarding the allocation of the proceeds of each issuance is fully allocated to eligible the proceeds under our Framework will include details on assets. The auditor’s responsibilities include: the expected and realized qualitative and, where possible, quantitative environmental and social impacts. Reports will • Assurance that assets have been appropriately be published on our website and annually renewed until the identified as eligible for inclusion. proceeds of any outstanding sustainable instrument are fully • Assurance that the allocation of funds from each allocated to eligible assets, and as promptly as practicable issuance went to eligible green and social projects. in case of any material changes in the proceeds allocation thereafter. Sustainability Report 2021 Sustainability Issuance Report | Sustainability Issuance Framework 117