Prudential 2021 ESG Report LRQA Independent Assurance Statement (continued) Table 2. Summary of Prudential’s Regional Building Related GHG LRQA’s approach LRQA ensures the selection of appropriately quali昀椀ed individuals based Emissions for: on their quali昀椀cations, training and experience. The outcome of all LRQA’s assurance engagements are carried out in accordance with our veri昀椀cation and certi昀椀cation assessments is then internally reviewed by REGION METRIC TONS CO2e veri昀椀cation procedure. The following tasks were undertaken as part of the Domestic Emissions (United States only) evidence gathering process for this assurance engagement: senior management to ensure that the approach applied is rigorous and transparent. Scope 1 & 2 Building Emissions1 (Location Based) 41,925 • reviewing processes related to the control of GHG emissions data and Scope 1 & 2 Building Emissions (Market Based) 44,412 records; Veri昀椀cation assessment is the only work undertaken by LRQA for Prudential and as such does not compromise our independence or Scope 1 Mobile Emissions 1,395 • interviewing relevant employees of the organization responsible for impartiality. International Emissions2 managing GHG emissions data and records; Dated: 31 May 2022 Scope 1 & 2 Building Emissions (Location Based) 4,580 • assessing data management systems to con昀椀rm there were no signi昀椀cant errors, omissions or misstatements in the inventory; and Scope 1 & 2 Building Emissions (Market Based) 4,580 • verifying historical GHG emissions data and records at an aggregated Scope 1 Mobile Emissions 93 level for the calendar year 2021. Brooke Farrell 1. Scope 1 Building emissions includes emissions from stationary combustion and fugitive emissions from air conditioning. Scope 2 LRQA Lead Veri昀椀er Building Emissions includes electricity, purchased heat/steam, purchased chilled water and purchased cooling. 2. International locations include Japan, Taiwan, and Brazil in CY 2021 LRQA’s standards, competence and independence On behalf of Lloyds’ Register Quality Assurance, Inc. Table 3. Summary of Year to Year Change in Emissions (2020–2021): LRQA implements and maintains a comprehensive management system 1330 Enclave Pkwy, Suite 200 that meets accreditation requirements for ISO 14065 Greenhouse Houston, TX 77077 SCOPE OF GHG EMISSIONS PERCENT CHANGE gases — Requirements for greenhouse gas validation and veri昀椀cation Scope 1 GHG emissions -12% bodies for use in accreditation or other forms of recognition and ISO/IEC Scope 2 GHG emissions (Location-based) -16% 17021 Conformity assessment — Requirements for bodies providing audit Scope 2 GHG emissions (Market-based) -15% and certi昀椀cation of management systems that are at least as demanding as the requirements of the International Standard on Quality Control 1 and comply with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants. LRQA reference: UQA00000952/5129768 LRQA Group Limited its af昀椀liates and subsidiaries, and their respective of昀椀cers, employees or agents are, individually and collectively, referred to in this clause as ‘LRQA’. LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out in that contract. The English version of this Assurance Statement is the only valid version. LRQA assumes no responsibility for versions translated into other languages. This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety. Copyright © LRQA, 2022. Home Introduction Governance Sustainable Investing People Community Environment About this Report Appendix 64