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 C: Management of Salient Human Rights Issues Stakeholder engagement C2 What is the company’s approach to engagement with stakeholders in relation to each salient human rights issue? C2.1 How does the company identify which stakeholders to engage with in • Stakeholder Engagement at Citi relation to each salient issue, and when and how to do so? • Risk Management > Analysis of Current and Emerging Risks • Risk Management > Engagement • Human Rights > Listening to Stakeholders and Addressing Grievances C2.2 During the reporting period, which stakeholders has the company engaged • Human Rights > Listening to Stakeholders and Addressing Grievances with regarding each salient issue, and why? C2.3 During the reporting period, how have the views of stakeholders influenced • Human Rights > Listening to Stakeholders and Addressing Grievances the company’s understanding of each salient issue and/or its approach to addressing it? Assessing impacts C3 How does the company identify any changes in the nature of each salient human rights issue over time? C3.1 During the reporting period, were there any notable trends or patterns in • Human Rights > Respecting Human Rights in Our Financing Decisions impacts related to a salient issue and, if so, what were they? C3.2 During the reporting period, did any severe impacts occur that were related to a salient issue and, if so, what were they? Integrating findings C4 How does the company integrate its findings about each salient human rights issue into its decision-making processes and actions? and taking action C4.1 How are those parts of the company whose decisions and actions can • ESG Governance at Citi affect the management of salient issues, involved in finding and imple- • Risk Management > Environmental and Social Risk Management menting solutions? • Human Rights > Respecting Human Rights in Our Financing Decisions C4.2 When tensions arise between the prevention or mitigation of impacts relat- • Risk Management > Environmental and Social Risk Management ed to a salient issue and other business objectives, how are these tensions • Human Rights > Respecting Human Rights in Our Financing Decisions addressed? C4.3 During the reporting period, what action has the company taken to prevent • Financing Social Impact or mitigate potential impacts related to each salient issue? • Action for Racial Equity • Our Talent and DEI Strategy • Risk Management > Safeguarding Data and Protecting Customer Information • Human Rights > Respecting Human Rights in Our Financing Decisions Citi 2022 ESG Report Page 105