External Limited Assurance
Independent Accountants’ Review Report
To the Board of Directors and Management of Whirlpool Corporation:
We have reviewed Whirlpool Corporation’s (“Whirlpool”) accompanying schedules of selected environmental, diversity and equal opportunity, occupational health and safety, product safety and product lifecycle indicators (the “Subject Matter”) included in Appendix A for the reporting periods indicated in Appendix A, based on the criteria also set forth in Appendix A (the “Criteria”). Whirlpool’s management is responsible for the Subject Matter, based on the Criteria. Our responsibility is to express a conclusion on the Subject Matter based on our review.
Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (AICPA) AT-C section 105, Concepts Common to All Attestation Engagements, and AT-C section 210, Review Engagements. Those standards require that we plan and perform our review to obtain limited assurance about whether any material modifications should be made to the Subject Matter in order for it to be in accordance with the Criteria. A review consists principally of applying analytical procedures, making inquiries of persons responsible for the subject matter, obtaining an understanding of the data management systems and processes used to generate, aggregate and report the Subject Matter and performing such other procedures as we considered necessary in the circumstances. A review is substantially less in scope than an examination, the objective of which is to obtain reasonable assurance about whether the Subject Matter is in accordance with the Criteria, in all material respects, in order to express an opinion. Accordingly, we do not express such an opinion. A review also does not provide assurance that we became aware of all significant matters that would be disclosed in an examination. We believe that our review provides a reasonable basis for our conclusion.
In performing our review, we have also complied with the independence and other ethical requirements set forth in the Code of Professional Conduct and applied the Statements on Quality Control Standards established by the AICPA.
As described in Appendix A the Subject Matter is subject to measurement uncertainties resulting from limitations inherent in the nature and the methods used for determining such data. The selection of different but acceptable measurement techniques can result in materially different measurements. The precision of different measurement techniques may also vary. Furthermore, Scope 3 Category 11 emissions are calculated based on a significant number of estimations and management assumptions due to the inherent nature of the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard criteria.
The information included in Whirlpool’s 2021 Sustainability Report, other than the Subject Matter as described in Appendix A, has not been subjected to the procedures applied in our review and, accordingly, we express no conclusion on it.
Based on our review, we are not aware of any material modifications that should be made to the schedules noted in the table above and included in Appendix A for the reporting periods as indicated in the table above in order for it to be in accordance with the Criteria.
March 3, 2022