Introduction Climate Change Resources Smarter Chemistry Engagement and Advocacy Appendix 2023 Environmental Progress Report 105 Appendix D Supplier Energy The work was planned and carried out to provide limited, rather than reasonable assurance Efficiency INDEPENDENT ASSURANCE STATEMENT and we believe it provides an appropriate basis for our conclusions. To: The Stakeholders of Apple Inc. Our Findings Program (Apex) Apex verified Avoided Greenhouse Gas emissions for fiscal year 2022 reporting periods: Introduction and objectives of work Period Quantity Units Boundary / Protocol Apex Companies, LLC (Apex) was engaged by Apple Inc. (Apple) to conduct an independent FY2022 1.35 Million metric tons Apple suppliers / Apple assurance of its Supplier Energy Efficiency Program data. This assurance statement applies (9/26/2021-9/24/2022) of carbon dioxide Internal Protocol to the related information included within the scope of work described below. The intended equivalent users of the assurance statement are the stakeholders of Apple. The overall aim of this process is to provide assurance to Apple’s stakeholders on the accuracy, reliability and objectivity of the On the basis of our methodology and the activities described above: reported information. This information and its presentation are the sole responsibility of the management of Apple. ▪ Nothing has come to our attention to indicate that the reviewed emissions data within Apex was not involved in the collection of the information or the drafting of the reported the scope of our verification are inaccurate and the information included therein is not information. fairly stated and have not been prepared in accordance with Apple’s stated protocols for the Supplier Energy Efficiency Program; ▪ It is our opinion that Apple has established appropriate systems for the collection, Scope of work aggregation and analysis of quantitative data such as energy and associated GHG Apple requested Apex to include in its independent review the following: emissions reductions. ▪ Methodology for tracking and verifying supplier energy efficiency projects, including This independent statement should not be relied upon to detect all errors, omissions or supplier energy audit reports, supplier progress reports, energy efficiency project misstatements that may exist. verifications, and other forms of supporting documentation provided by suppliers where available; Statement of independence, integrity and competence ▪ Assurance of Energy Efficiency Program data and information for the fiscal year 2022 Apex has implemented a Code of Ethics across the business to maintain high ethical standards reporting period (September 26, 2021 through September 24, 2022), specifically, in among staff in their day to day business activities. We are particularly vigilant in the prevention accordance with Apple’s definitions: of conflicts of interest. o Avoided Greenhouse Gas (GHG) emissions associated with energy reductions No member of the assurance team has a business relationship with Apple, its Directors or attributed to the Energy Efficiency Program; Managers beyond that required of this assignment. We have conducted this verification o Appropriateness and robustness of underlying reporting systems and processes, independently, and there has been no conflict of interest. used to collect, analyze, and review the information reported. The assurance team has extensive experience in conducting verification and assurance over Excluded from the scope of our work is any assurance of information relating to: environmental, social, ethical and health and safety information, systems and processes, has ▪ Activities outside the defined assurance period. over 30 years combined experience in this field and an excellent understanding of Apex standard methodology for the Assurance of Sustainability Reports. Methodology Attestation: As part of its independent verification, Apex undertook the following activities: 1. Interviews with relevant personnel of Apple; 2. Review of documentary evidence produced by Apple; 3. Audit of performance data; Trevor Donaghu, Lead Verifier David Reilly, Technical Reviewer 4. Review of Apple’s systems for quantitative data aggregation. Program Manager Principal Consultant Sustainability and Climate Change Services Sustainability and Climate Change Services Our work was conducted against Apex’s standard procedures and guidelines for external March 7, 2023 Verification of Sustainability Reports, based on current best practice in independent assurance. Apex procedures are based on principles and methods described in the International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board and ISO 14064-3: Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas statements. Apex Companies, LLC Page 1 of 2 Apex Companies, LLC Page 2 of 2