Memorandum Date: April 5, 2022 To: To the Board of Directors and Stakeholders of Starbucks Coffee Company From: Emily Robbins – Burns & McDonnell Subject: Verification Report for FY2021 Greenhouse Gas Inventory and Water Withdrawals Inventory Burns & McDonnell Engineering Company, Inc. (Burns & McDonnell) was retained by Starbucks Corporation (Starbucks) to verify and provide a third-party assessment of the 2021 Greenhouse Gas (GHG) Emissions Inventory and Water Withdrawals Inventory for Fiscal Year (FY) 2021. The purpose of assessment was to verify that the FY2021 GHG Emissions Inventory and Water Withdrawals Inventory represents a reasonable and accurate account of Starbuck’s GHG emissions and water withdrawals. Greenhouse Gas Emissions Inventory Burns & McDonnell reviewed Scope 1, Scope 2, and Scope 3 GHG emissions as presented in the “FY21 SBUX GHG Scope 1, 2, Operational Water Inventory” and “FY21 SBUX GHG Scope 3 & Indirect Water Inventory” excel workbooks for the fiscal period September 28, 2020 through October 3, 2021. The GHG emissions data included in the emissions inventory that were subject to review consisted of the following for each Scope: Scope 1 GHG Emissions: • Fuel combustion (retail and non-retail facilities, roasting) • Process emissions from roasting • Refrigerant losses from equipment • Nitrous (whipped cream chargers) • Corporate jet fuel use • Starbucks owned vehicles fuel use Scope 2 GHG Emissions: • Purchased electricity usage (market based and location based) Scope 3 GHG Emissions: • Category 1 – Purchased Goods and Services • Category 2 – Capital Goods • Category 3 – Fuel- and Energy-Related Activities • Category 4 – Upstream Transportation and Distribution • Category 5 – Waste Generated in Operations • Category 6 – Business Travel • Category 7 – Employee Commuting • Category 10 – Processing of Sold Products
ESG Report | Starbucks Page 67 Page 69