ESG at Citi Sustainable Finance Climate Risk & Net Zero Sustainable Operations Building Equitable & Resilient Communities Talent & DEI Responsible Business Appendices GRI Content Index Sustainability Accounting Standards Board Index United Nations Global Compact Index United Nations Guiding Principles Reporting Framework Index The Principles for Responsible Banking Index Assurance Disclosure Number and Title Report Section or Other Documentation Disclosure Number and Title Report Section or Other Documentation 2-24 Embedding policy • ESG at Citi 2-29 Approach to stakeholder • Our Material ESG Issues commitments • ESG Governance at Citi engagement • Stakeholder Engagement at Citi • Ethics and Culture at Citi • Reducing Climate Risk in Our Financing • Risk Management > Environmental and Social Risk Management • Risk Management > Environmental and Social Risk Management • Citi Code of Conduct • Human Rights > Listening to Stakeholders and Addressing Grievances • Environmental and Social Policy Framework • Responsible Sourcing • Citi Corporate Governance 2-30 Collective bargaining • Human Rights > Respecting the Human Rights of Our Employees • Environmental & Social Policies agreements 2-25 Processes to remediate • Stakeholder Engagement at Citi GRI 3: Material Topics 2021 negative impacts • Reducing Climate Risk in Our Financing • Risk Management > Environmental and Social Risk Management 3-1 Process to determine material • Our Material ESG Issues • Human Rights > Our Commitment to Respect Human Rights topics • Human Rights > Respecting Human Rights in Our Financing Decisions 3-2 List of material topics • Our Material ESG Issues • Human Rights > Listening to Stakeholders and Addressing Grievances 3-3 Management of material • ESG Governance at Citi • Responsible Sourcing topics • Our Material ESG Issues 2-26 Mechanisms for seeking • Ethics and Culture at Citi advice and raising concerns • Human Rights > Listening to Stakeholders and Addressing Grievances Disclosure Number and Title Report Section or Other Documentation • Citi Code of Conduct GRI 201: Economic Performance 2016 • Ethics Hotline 201-1 Direct economic value • 2022 10-K pages 3–6 2-27 Compliance with laws and • 2022 10-K pages 298–304 generated and distributed regulations • 2022 Annual Report 201-2 Financial implications and • Financing the Low-Carbon Transition > Transforming Our Business to 2-28 Membership associations • Stakeholder Engagement at Citi other risks and opportunities due to Support a Low-Carbon Economy • Our Net Zero Commitment climate change • Our Net Zero Commitment • Our Approach to Managing Climate Risk > Climate Risk in Our • Our Approach to Managing Climate Risk Maritime Shipping Portfolio • Managing Climate Risk in Our Operations • Risk Management > Industry Engagement • 2022 TCFD Report • Citi Political Engagement Statement • 2022 10-K pages 44–45 and 54–55 • Environmental and Social Policy Framework 201-3 Defined benefit plan • Citi Benefits Handbook obligations and other retirement • 2022 10-K pages 173–184 plans Citi 2022 ESG Report Page 89