Appendix TCFD Recommendations We have been carefully considering and managing – with increasing scrutiny since the 2015 Paris Agreement – many of the topics addressed by the Task Force on Climate-related Financial Disclosures (TCFD). Through our comprehensive reporting, including our Integrated Annual Report and our GRI Sustainability Report, we are already addressing many of the recommended disclosures by TCFD. Alignment is also achieved through our yearly submissions of the CDP questionnaire on Climate Change, as shown in the table below. We are increasing our efforts to further enhance the quality and robustness of our analysis and reporting. Thematic area Description Recommended disclosures CDP questionnaire references 2021 Governance Disclose the organisation’s governance around climate-related risks and opportunities. a. De scribe the board’s oversight of climate- related risks and opportunities. Climate change: C1.1a, C1.1b, C1.2, C1.2a, C1.3a b. Man agement's role in assessing and managing climate related risks and opportunities Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning where such information is material. a. De scribe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term Climate change: C2.1a, C2.2a, C2.3, C2.3a, C2.4, C2.4a, C3.1, C3.1b, C3.1d, C3.1e, C3.1f, C3.2, C3.2a, C3.3, C3.4 Water security: section W4 b. De scribe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy and financial planning. c De scribe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Risk Management Disclose how the organisation identifies, assesses, and manages climate-related risks. a. Describe the organisation’s processes for identifying and assessing climate-related risks. Climate change: C2.1, C2.1a, C2.2, C2.2a Water security: section W3.3, W3.3a, W3.3b, W3.3c, W3.3d b. Desc ribe the organisation’s processes for managing climate-related risks. c. Desc ribe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management. Metrics and Ta r g e t s Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. a. Di sclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. Climate change: C2.1a, C2.1b, C2.3a, C2.4a, C4.1, C4.1a, C4.2, C4.2a, C6.1, C6.3, C6.5, C9.1 Water security: section W4.1a, W8 b. Di sclose scope 1, scope 2 and, if appropriate, scope 3 greenhouse gas (GHG) emissions and the related risks. c. De scribe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets. DOWNLOAD Our CDP questionnaires are found on givaudan.com ▸ investors ▸ ESG ▸ CDP report on climate change and CDP report on water security Givaudan ( 2021 Integrated Annual Report Appendix Ab out this report 163