Introduction Climate Change Resources Smarter Chemistry Engagement and Advocacy Appendix 2023 Environmental Progress Report 106 Appendix D Packaging fiber and plastic footprint (Fraunhofer providing independent feedback that can facilitate continuous improvement and Letter of Assurance Institute) refinement in the LCA methodology applied by Apple Inc. Comprehensive Carbon Footprint – Scope 3: Product related Carbon Data reported by Apple is as follows: Footprint for Fiscal Year 2022 Manufacturing Transportation Product Use Recycling Total base product footprint Fraunhofer IZM reviewed Apple’s scope 3 carbon footprint data related to the products manufactured and sold by Apple Inc. in fiscal year 2022. 2022 30.83 1.87 5.06 0.08 37.84 [MMT CO e] [MMT CO e] [MMT CO e] [MMT CO e] [MMT CO e] 2 2 2 2 2 MMT CO e: million metric tons carbon dioxide equivalents 2 1 Summary The total scope 3 product related carbon footprint is reported to be 37.84 million metric tons CO e, applying a location-based method reflecting the average emissions intensity of 2 grids on which energy consumption occurs. This figure does not include greenhouse gas emissions reductions for manufacturing resulting from Apple renewable energy projects, This review checks transparency of data and calculations, appropriateness of supporting supplier renewable electricity purchases, and supplier renewable electricity installations. product related data and assumptions, and overall plausibility of the calculated comprehensive annual carbon footprint comprised of emissions derived from the life cycle Based on the process and procedures conducted, there is no evidence that the Greenhouse assessment (LCA) of Apple products shipped in fiscal year 2022. This review and verification Gas (GHG) assertion with regards to scope 3 carbon footprint focuses on Scope 3 emissions for products sold by Apple Inc. (as defined by WRI/WBCSD/Greenhouse Gas Protocol – Scope 3 Accounting and Reporting Standard).  is not materially correct and is not a fair representation of GHG data and Confidential data relating to product sales and shipments were excluded from the scope of information, and this verification.  has not been prepared in accordance with the related International Standard on This review and verification covers Apple’s annual greenhouse gas emissions and does not GHG quantification, monitoring and reporting. replace reviews conducted for individual product LCAs for greenhouse gas emissions (GHGs). The life cycle emissions data produced by Apple for individual products has been calculated in accordance to the standard ISO 14040/14044: Environmental management – 2 Reviewed Data and Plausibility Check Life cycle assessment – Principles and framework / Requirements and guidelines. This review and verification furthermore complies with ISO 14064-3: Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions. A verification and sampling plan as required by ISO 14046-3 has been established for the comprehensive carbon footprint review and verification, defining the level of assurance, The review of the annual carbon footprint has considered the following criteria: objectives, criteria, scope and materiality of the verification.  The system, boundaries and functional unit are clearly defined As part of this review and verification Apple disclosed following data to Fraunhofer IZM:  Assumptions and estimations made are appropriate  Sales data for FY2022, including accessories and including AppleCare, Apple's extended warranty and technical support plans for their devices.  Selection of primary and secondary data is appropriate and methodologies used are adequately disclosed  Life cycle GHG emissions for all products, differentiating the actual product configurations (e.g. memory capacity) These criteria are also fundamental to the review of LCAs conducted for individual product emissions. The reviewers note that the largest share (99%) of Apple Inc. annual carbon  Calculation methodology for the comprehensive carbon footprint footprint is comprised of scope 3 emissions from individual products. The aforementioned criteria have been regularly reviewed by Fraunhofer IZM since 2007 with a view to  Detailed analysis of the comprehensive carbon footprint including: Comprehensive Carbon Footprint Letter of Assurance Comprehensive Carbon Footprint Letter of Assurance 2 1 Client: Apple Inc. Client: Apple Inc.