Appendix ESG Framework Alignment Our ESG strategy and disclosures take into account input from our stakeholders, as well as industry best practices. We annually report on the Company’s activities to advance the U.N. Sustainable Development Goals (SDGs) and include a table illustrating the contributions we’ve made to the seven Global Goals most relevant to our business. Additionally, we have included a summary of climate-related disclosures aligned to the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations, which provides an enhanced discussion of our governance, strategy, risk management, and key metrics and targets related to climate risk. Given the digital nature of our business, PayPal’s GHG emissions footprint is relatively small. Nevertheless, we aim to be responsible stewards of our planet’s resources and ecosystems and monitor related risks and opportunities pertaining to our business. Our reporting is aligned to the Global Reporting Initiative (GRI) standards, the IFRS Foundation’s SASB standards, the U.N. Global Compact (UNGC) Ten Principles and the Stakeholder Capitalism Metrics (SCM) framework. We 114 conducted a preliminary review of our economic activities in the context of the EU Taxonomy and found that PayPal does not make substantial contributions to the EU’s climate and environmental objectives. All references apply to PayPal’s global operations for the year ended December 31, 2022, unless otherwise noted. Independent Limited Assurance Statement Bureau Veritas UK provided an independent limited assurance opinion on select 2022 ESG metrics. We will continue to evaluate new data points for assurance in future reporting. Additional Resources Contents Beyond this report, we provide additional materials and documents that further illustrate our ESG strategies, • Supporting the U.N. SDGs activities, progress and performance, including a list • TCFD Summary of websites, policies and publicly available research. • ESG Performance Metrics Table • Independent Limited Assurance Statement • Additional Resources 114 EU taxonomy for sustainable activities.
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