ESG at Citi Sustainable Finance Climate Risk & Net Zero Sustainable Operations Building Equitable & Resilient Communities Talent & DEI Responsible Business Appendices Transforming Our Risk and Controls Environment Ethics and Culture at Citi Risk Management Human Rights Serving Our Customers and Clients Responsibly Responsible Sourcing Our Environmental and Social Risk Management Human (ESRM) Policy guides our approach to assessing environmental and social risks related to Rights financing our clients’ business activities. Learn more about our commitment to human rights and our approach to human rights protections: • Citi Statement on Human Rights Our Commitment • Environmental and Social Risk Management to Respect Human section • Environmental and Social Policy Framework Rights • UN Guiding Principles Reporting Framework Index We are committed to respecting human rights wherever we do business. We engage with a Our Salient Human Rights Risks range of stakeholders, such as employees, clients, suppliers, peers, as well as human rights Citi has spent more than a decade seeking experts, civil society organizations and investors, to understand and mitigate the most salient to support our efforts to respect human rights in human rights risks related to our business, line with the UN Guiding Principles on Business including the activities of our clients and other EMPLOYEE TRAINING and Human Rights — a global framework for business partners. Human rights content is integrated into the training developed in cooperation with the UK preventing and addressing the risk of adverse The most severe potential human rights risks training we provide for the employees responsible Anti-Slavery Commissioner for specific use with impacts on human rights linked to business posed by our clients’ activities, particularly for implementing our ESRM Policy and in our our UK employees, given the Modern Slavery Act activity. The UN Guiding Principles draw upon in the context of project-related finance, are Code of Conduct training, which is required of all legislation in that country. This training focuses on existing international human rights instru- employees. We also provide employees who are the role of financial services in eradicating modern ments whose principles Citi has endorsed, identified under our ESRM Policy. Although responsible for procurement and supply chain slavery and the processes and controls Citi has in such as those in the UN Universal Declaration project finance gives us the most insight activities with a comprehensive training module place to identify related risks. We made this training of Human Rights and the International Labour into specific project details and ability to use on modern slavery. available to all employees in the UK in early 2023. Organization’s (ILO) Core Conventions. environmental and social loan covenants, In 2022, we began developing global training to We also provided the Boards of Directors of two we also screen for human rights risks and help us standardize risk screening related to human primary UK subsidiaries (Citigroup Global Markets During the development and subsequent engagement opportunities in other types rights across our banking functions, through Limited and Citigroup UK Limited) with a tutorial updates of our Statement on Human Rights, of corporate financing covered by our ESRM greater understanding of salient human rights risks on human rights and modern slavery. Due to similar we engaged internal and external stakeholders Policy and in targeted ESRM portfolio reviews and information about when to escalate those risks Modern Slavery Act legislation in Australia, Citi of high-risk sectors or geographies. In addition, to our centralized ESRM team. During the year, is working with the same partners to adapt the to help assess our actual and potential human training for employees in that country. rights impacts and to identify the most salient we identify and address salient human rights we also worked with one of our partners to adapt human rights risks faced by our employees, risks that could arise in other areas of our value workers connected to our supply chain and chain, such as our supply chain, our workforce individuals who might be affected by our clients’ and our consumer banking activities. For a full operations. list of our salient human rights risks and the stakeholders they may impact, see the table on the following page. Citi 2022 ESG Report Page 77