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 Section of the Framework Report Section or Other Documentation Part B: Defining the Focus of Reporting Statement of salient issues B1 State the salient human rights issues associated with the company’s activ- • Human Rights > Our Salient Human Rights Risks ities and business relationships during the reporting period. • Human Rights > Salient Human Rights Risks: Stakeholder Impacts • Human Rights > Respecting Human Rights in Our Financing Decisions • Citi Statement on Human Rights Determination of salient B2 Describe how the salient human rights issues were determined, including • Human Rights > Our Commitment to Respect Human Rights issues any input from stakeholders. Choice of focal B3 If reporting on the salient human rights issues focuses on particular geog- While salient human rights risks and our efforts to manage them occur at a global level, this report provides a geographies raphies, explain how that choice was made. breakdown of our human rights due diligence for several salient risks at the project level and a separate break- down of our due diligence of these and other environmental and social risks at the regional and sector levels for purposes of fulfilling the transparency requirements of the Equator Principles. • Risk Management > 2022 Projects Covered by the Equator Principles • Risk Management > ESRM Consultation Data Additional severe impacts B4 Identify any severe impacts on human rights that occurred or were still being addressed during the reporting period, but which fall outside of the salient human rights issues, and explain how they have been addressed. Part C: Management of Salient Human Rights Issues Specific policies C1 Does the company have any specific policies that address its salient human rights issues and, if so, what are they? C1.1 How does the company make clear the relevance and significance of such • Risk Management > Environmental and Social Risk Management policies to those who need to implement them? • Human Rights > Our Commitment to Respect Human Rights • Human Rights > Respecting the Human Rights of Our Employees • Responsible Sourcing • Citi Code of Conduct • Citi Requirements for Suppliers • Citi Statement of Supplier Principles Citi 2022 ESG Report Page 104