Memorandum (continued) April 29, 2022 Page 2 • Category 11 – Use of Sold Products • Category 12 – End of Life Treatment of Sold Products • Category 14 – Franchises • Category 15 – Investments It should be noted that this inventory is based on the Fourth Assessment Report (AR4) Global Warming Potential Values developed by the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report. The GHG inventory assurance review was conducted in accordance with the ISO 14046-3 Standard and World Resources Institute GHG Protocol based on evidence of the reliability of the procedures undertaken to develop the GHG Emissions Footprint. To the best of our knowledge, Burns & McDonnell has found with moderate assurance that Starbucks has satisfactorily compiled a reasonable and fair account of their GHG emissions for FY 2021. Water Withdrawals Inventory In order to complete this moderate assurance of Starbucks’ FY2021 Water Withdrawals Inventory, Burns & McDonnell utilized the AA1000AS Quality Assurance Standard and obtained, analyzed and verified data related to water withdrawals as described below. This included: • A review of Starbuck’s operations and facility activities for the purposes of verifying the water withdrawals • A qualitative review evaluating water withdrawals potentially omitted from the FY2021 Water Withdrawals Inventory and the impact on the overall inventory accuracy • A review of the processes and procedures utilized to gather data for and develop the FY2021 Water Withdrawals Inventory • An examination of Starbucks’ 2021 Water Withdrawals Inventory report and electronic workbook spreadsheets utilized to calculate water withdrawals Statement of Independence This verification and third-party assessment was performed with no conflicts of interest in relation to providing the assurance of the FY2021 Greenhouse Gas Inventory and Water Withdrawals Inventory for Starbucks.