Introduction Environment Social Governance Appendix About This Report ESG Data Tables SASB Index TCFD Index Resources GHG Inventory Methodology Carbon Credit Project Screening Criteria We include all Netflix-branded content productions, whether we manage the We also use a target-based emissions accounting method relative to our production directly (like The Sea Beast, Spirit Rangers, Don’t Look Up, Our science=based targets, which is custom to Netflix. Target-based emissions Great National Parks), or through a third-party production company (like incorporate direct renewable energy supply (e.g., onsite generation, utility & Glass Onion: A Knives Out Mystery, The Elephant Whisperers) as well as all landlord supply, power purchase agreements or direct investments) but do content that we license that is Netflix-branded (like Octonauts: Above and not account for emissions from contractual instruments such as renewable Beyond, Captain Nova, Down to Earth with Zac Efron). Activities outside of energy certificates (RECs). our operational control present challenges to measuring and reducing emissions, but because so much of production infrastructure, crew and Scope 3: Netflix also estimates and reports relevant Scope 3 categories, equipment are shared across studios, we believe that holding ourselves which therefore includes activities outside of our operational control. Our accountable for all emissions from Netflix-branded content (wherever it is Scope 3 boundary was established in alignment with the GHG Protocol produced) will create a positive ripple effect across our own emissions as Corporate and Scope 3 Standards. Netflix includes all relevant and material well as the entire industry. sources of emissions including categories 1-4, 6-8 and 11. In the future, we aim to include category 5 (emissions related to waste in operations) by improving our direct data collection. For now, most estimated waste-related Data Management emissions in our footprint are captured in category 1 (purchased goods & services) using spend-based estimates on facilities management and We maintain a Greenhouse Gas Inventory Management plan to ensure production operations. consistency of calculating and estimating emissions from year to year, and to provide to our 3rd party assurance providers as a basis for their audit of our Scope 3 emissions use location-based emissions factors except where emissions. We maintain documentation as evidence to support our emissions individual suppliers provided supplier specific emissions that are inventory and follow Netflix retention policies for these records. In 2022, we market-based (e.g., AWS) or through application of RECs to Scope 3 began implementing a carbon accounting software solution to help emissions where information on the specific energy consumption by location streamline and mature our data collection processes, and to help maintain was available (e.g., for the Open Connect network) in order to match the related documentation. contractual instrument to known energy consumption in accordance with GHG Protocol Scope 2 Guidance. Netflix works with individual suppliers, wherever possible, to determine that any renewable contractual instruments applied to their emissions are appropriately attributed. Netflix ESG Report 2022 12