Introduction Climate Change Resources Smarter Chemistry Engagement and Advocacy Appendix 2023 Environmental Progress Report 104 Appendix D Supplier Clean INDEPENDENT ASSURANCE STATEMENT 6. Review of Apple information systems for collection, aggregation, analysis and internal verification and review of environmental data. Energy Program To: The Stakeholders of Apple Inc. 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. Introduction and objectives of work (Apex) Apex Companies, LLC (Apex) was engaged by Apple Inc. (Apple) to conduct an independent assurance Our Findings of its Supplier Clean Energy Program data reported in its 2022 environmental report (the Report). This Apex verified the following indicators for Apple’s Fiscal Year 2022 reporting period (September 26, 2021 assurance statement applies to the related information included within the scope of work described through September 24, 2022): 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 stakeholders on the accuracy, reliability and objectivity of select information included in the Report. This information and its presentation in the Report are the sole responsibility of the management of Parameter Quantity Units Boundary / Protocol Apple. Apex was not involved in the collection of the information or the drafting of the Report. Clean Energy Use 23.66 Million megawatt Apple suppliers / Apple hours (mMWh) Internal Protocol Avoided GHG Emissions 17.39 Million metric tons Apple suppliers / Apple Scope of Work of carbon dioxide Internal Protocol equivalent (mMtCO e) Apple requested Apex to include in its independent review the following: 2 Operational Capacity 13,708 Megawatts (MWac) Apple suppliers / Apple ▪ Methodology for tracking and verifying supplier clean energy contributions, including the Energy Internal Protocol Survey, Renewable Energy Agreement, and other forms of supporting documentation provided by suppliers where available; Our Conclusion ▪ Assurance of Clean Energy Program data and information for the fiscal year 2022 reporting Based on the assurance process and procedures conducted, we conclude that: period (September 26, 2021 through September 24, 2022), specifically, in accordance with Apple’s definitions: • The Clean Energy Use, Avoided GHG Emissions, and Operational Capacity assertions shown o Energy: Reported megawatt-hours (MWh) of clean energy attributed to the Clean Energy above are materially correct and are a fair representation of the data and information; and Program for suppliers; • Apple has established appropriate systems for the collection, aggregation and analysis of o Avoided Greenhouse Gas (GHG) emissions associated with clean energy attributed to the relevant environmental information, and has implemented underlying internal assurance Clean Energy Program; practices that provide a reasonable degree of confidence that such information is complete and o Operational Capacity in megawatts (MWac) of clean energy in support of Apple accurate. manufacturing as a part of Apple’s Supplier Clean Energy Program; o Appropriateness and robustness of underlying reporting systems and processes, used to Statement of independence, integrity and competence collect, analyze, and review the information reported. Apex has implemented a Code of Ethics across the business to maintain high ethical standards among Excluded from the scope of our work is any assurance of information relating to: staff in their day to day business activities. We are particularly vigilant in the prevention of conflicts of ▪ Text or other written statements associated with the Report interest. ▪ Activities outside the defined assurance period No member of the assurance team has a business relationship with Apple, its Directors or Managers beyond that required of this assignment. We have conducted this verification independently, and there has been no conflict of interest. Assessment Standards The assurance team has extensive experience in conducting verification and assurance over Our work was conducted against Apex’s standard procedures and guidelines for external Verification environmental, social, ethical and health and safety information, systems and processes, has over 30 of Sustainability Reports, based on current best practice in independent assurance. Apex procedures years combined experience in this field and an excellent understanding of Apex standard methodology are based on principles and methods described in the International Standard on Assurance for the Assurance of Sustainability Reports. Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Attestation: 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. Methodology Trevor Donaghu, Lead Verifier David Reilly, Technical Reviewer 1. Virtual/ remote site visits to Apple facilities in Cork, Ireland Program Manager Principal Consultant Sustainability and Climate Change Services Sustainability and Climate Change Services 2. Site visits to Apple facilities in Culver City, California 3. Interviews with relevant personnel of Apple; March 7, 2023 4. Review of internal and external documentary evidence produced by Apple; 5. Audit of environmental performance data presented in the Report, including a detailed review of a sample of data against source data; and Apex Companies, LLC Page 2 of 2