Introduction Climate Change Resources Smarter Chemistry Engagement and Advocacy Appendix 2023 Environmental Progress Report 100 Appendix D Net comprehensive INDEPENDENT ASSURANCE STATEMENT The work was planned and carried out to provide reasonable assurance for all indicators and we believe it provides an appropriate basis for our conclusions. carbon footprint, To: The Stakeholders of Apple Inc. Our Findings Apex verified the following indicators for Apple’s Fiscal Year 2022 reporting period (September 26, 2021 facilities energy, Introduction and objectives of work through September 24, 2022): Apex Companies, LLC (Apex) was engaged by Apple Inc. (Apple) to conduct an independent assurance of select environmental data reported in its 2022 environmental report (the Report). This assurance statement applies to Parameter Quantity Units Boundary / Protocol carbon, waste, the related information included within the scope of work described below. The intended users of the assurance statement are the stakeholders of Apple. The overall aim of this process is to provide assurance to Apple’s Natural Gas Consumption 903,892 Metric million British Worldwide occupied stakeholders on the accuracy, reliability and objectivity of Subject Matter included in the Report. thermal unit properties / Apple Internal Protocol paper, and water This information and its presentation in the Report are the sole responsibility of the management of Apple. Apex was not involved in the collection of the information or the drafting of the Report. Electricity Consumption 3,199 Million kilowatt Worldwide occupied hours (mkWh) properties / Apple Internal data (Apex) Scope of Work Protocol Apple requested Apex to include in its independent review the following (Subject Matter): Renewable Energy 3,199 Million kilowatt Worldwide / Invoiced hours (mkWh) quantities & self-generated ▪ Assurance of select environmental data and information included in the Report for the fiscal Scope 1 GHG Emissions 55,202 Metric tonnes of Worldwide occupied year 2022 reporting period (September 26, 2021 through September 24, 2022), specifically, in carbon dioxide properties / WRI/WBCSD accordance with Apple’s definitions and World Resources Institute (WRI)/World Business equivalent (tCO2e) GHG Protocol Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol: Scope 2 GHG Emissions 1,065,405 tCO e Worldwide occupied o Energy: Direct (Million Therms) and Indirect (Million kilowatt hours (mkWh)) 2 o Renewable Energy (mkWh) (Location-Based) properties / WRI/WBCSD o Water Withdrawal (Million Gallons) GHG Protocol o Greenhouse Gas (GHG) Emissions: Direct Scope 1 emissions by weight, Indirect Scope 2 Scope 2 GHG Emissions 3,018 tCO e Worldwide occupied emissions by weight, Indirect Scope 3 emissions by weight (Purchased Goods and 2 (Market-Based) properties / WRI/WBCSD Services, Fuel and Energy Related Activities, Employee Commute and Business Travel) GHG Protocol (Metric Tonnes of Carbon Dioxide equivalent) Scope 3 GHG Emissions – 43,578 tCO e Worldwide occupied o Waste Quantities and Disposition (Metric Tonnes) 2 o Paper Quantities (Metric Tonnes) Fuel and Energy Related properties / WRI/WBCSD o Appropriateness and robustness of underlying reporting systems and processes, used to Activities (Location-Based) GHG Protocol Value Chain collect, analyze, and review the environmental information reported (Scope 3) Scope 3 GHG Emissions - 10,648 tCO e Worldwide occupied 2 Excluded from the scope of our work is any assurance of information relating to: Fuel and Energy Related properties / WRI/WBCSD Activities (Market-Based) GHG Protocol Value Chain ▪ Text or other written statements associated with the Report (Scope 3) ▪ Activities outside the defined assurance period Scope 3 GHG Emissions – 113,475 tCO e Worldwide occupied 2 Business Travel properties / WRI/WBCSD Assessment Standards GHG Protocol Value Chain (Scope 3) Our work was conducted against Apex’s standard procedures and guidelines for external Verification of Sustainability Reports, based on current best practice in independent assurance. Apex procedures Scope 3 GHG Emissions – 134,242 tCO e Worldwide occupied are based on principles and methods described in the International Standard on Assurance 2 Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Employee Commute properties / WRI/WBCSD Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued GHG Protocol Value Chain by the International Auditing and Assurance Standards Board and ISO 14064-3: Greenhouse gases -- (Scope 3) Part 3: Specification with guidance for the validation and verification of greenhouse gas statements. Scope 3 GHG Emissions - 42,967 tCO e Worldwide occupied 2 Work From Home Emissions properties / WRI/WBCSD Methodology (Employee Commute) GHG Protocol Value Chain (Location-Based) (Scope 3) Apex undertook the following activities: Scope 3 GHG Emissions – 7,474 tCO e Worldwide occupied 2 Work From Home Emissions properties / WRI/WBCSD 1. Virtual/ remote site visit to Apple facilities in Cork, Ireland (Employee Commute) GHG Protocol Value Chain 2. Site visit to Apple facilities in Culver City, California (Market-Based) (Scope 3) 3. Interviews with relevant personnel of Apple; Scope 3 GHG Emissions - 0 tCO e Worldwide occupied 4. Review of internal and external documentary evidence produced by Apple; 2 5. Audit of environmental performance data presented in the Report, including a detailed review Other Cloud Services properties / WRI/WBCSD of a sample of data against source data; and (Purchased Goods and GHG Protocol Value Chain Services) (Market-Based) (Scope 3) 6. Review of Apple information systems for collection, aggregation, analysis and internal verification and review of environmental data. Apex Companies, LLC Page 2 of 4