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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 Standard and Technical Guidance for Calculating Scope 3 Emissions criteria.

Building a better working world

The information included in Whirlpool’s 2022 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 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.

Ernst and Young LLP

Chicago, Illinois
March 28, 2023

Appendix A: Subject Matter Schedules

Schedule of Select Environmental Metrics
For the year ended December 31, 2022
Metrics Value Unit Reported Criteria
Scope 1 Greenhouse Gas (GHG) Emissions1, 2, 3, 4

151,409

Metric tonnes carbon dioxide equivalent (“mtCO2e”)

World Resources Institute (“WRI”) / World Business Council for Sustainable Development’s (“WBCSD”) The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol) and WRI WBCSD GHG Protocol Scope 2 Guidance: An Amendment to the GHG Protocol Corporate Standard

Scope 2 GHG Emissions (Location-based method)1, 3, 4, 5

309,518

mtCO2e

Scope 2 GHG Emissions (Market-based method)1, 3, 4, 5

273,217

mtCO2e

Scope 3 GHG Emissions, Category 11 Use of Sold Products6, 7

53,346,894

mtCO2e

GHG Protocol and the Technical Guidance for Calculating Scope 3 Emissions for the reported Scope 3 emissions. The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard is not applied.

Total Energy Consumption1, 4

5,936,104

Gigajoules

As defined by Global Reporting Initiative (“GRI”) Disclosure 302-1e: Total energy consumption within the organization, in joules or multiples8

Energy Intensity9

151.4

Megajoules / product

GRI 302-3: Energy intensity

Energy sourced from renewable sources

147,493

Gigajoules

As defined by GRI 302-1b: Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.8

% of total energy sourced from renewable sources

2.5

%

Note: Non-financial emission and energy information 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.

Schedules of Select Diversity & Equal Opportunity Metrics
For the year ended December 31, 2022
Metrics10, 11 Value12 Unit13 Criteria
Global women by level: Executive committee

36

%

As defined by 2016 GRI 405-1a:

Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:

i. Gender;

ii. Age group: under 30 years old, 30-50 years old, over 50 years old;

iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).

Global employees by Age: Executive committee
> 50

64

%

30 - 50

36

< 30

0

Underrepresented Minorities (“URM”) by level: Executive Committee (U.S. only)14

11

%

URM by level (U.S. only)14

As defined by 2016 GRI 405-1b:
Percentage of employees per employee category in each of the following diversity categories:

i. Gender;

ii. Age group: under 30 years old, 30-50 years old, over 50 years old;

iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).

Percentage of global employees in each of the following age categories: under 30 years old, 30-50 years old, over 50 years old

Director and above

29

%

Senior manager and manager

24

Office/Managerial below manager

24

All Office/Managerial

24

All Production

25

URM (U.S. only)14

25

%

Black representation (U.S. only)14
Director and above

7

%

Senior manager and manager

4

Office/Managerial below manager

12

%

As defined by 2016 GRI 405-1b:
Percentage of employees per employee category in each of the following diversity categories:

i. Gender;

ii. Age group: under 30 years old, 30-50 years old, over 50 years old;

iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).

Percentage of global employees in each of the following age categories: under 30 years old, 30-50 years old, over 50 years old

All Office/Managerial

9

All Production

12

Global women representation
Director and above

31

%

Senior manager and manager

33

Office/Managerial below manager

43

All Office/Managerial

40

All Production

39

Global employees by level
Director and above

500

Count of employees

Senior manager and manager

3,999

Office/Managerial below manager

13,692

All Office/Managerial

18,191

All Production

42,914

All Employees

61,105

Global employees by age
> 50

23

%

30 - 50

53

< 30

24

Global employees by gender

2021 GRI 2-715:

(a) The total number of employees, and a breakdown of this total by gender and by region;

(b) report the total number of:

i. permanent employees, and a breakdown by gender and by region;

ii. temporary employees, and a breakdown by gender and by region;

iv. full-time employees, and a breakdown by gender and by region;

v. part-time employees, and a breakdown by gender and by region;

Men

37,007

Count of employees

Women

24,098

Global employees by region
North America

19,834

Count of employees

EMEA

14,400

Latin America

23,384

Asia

3,487

Global employees by gender and contract type
Temporary
Men

750

Count of employees

Women

551

Total

1,301

Permanent
Men

36,257

Count of employees

Women

23,547

Total

59,804

Global employees by region and contract type
Temporary
North America

24

Count of employees

EMEA

955

Latin America

283

Asia

39

Permanent

2021 GRI 2-715:

(c) The total number of employees, and a breakdown of this total by gender and by region;

(d) report the total number of:

i. permanent employees, and a breakdown by gender and by region;

ii. temporary employees, and a breakdown by gender and by region;

iv. full-time employees, and a breakdown by gender and by region;

iii. part-time employees, and a breakdown by gender and by region;

North America

19,810

Count of employees

EMEA

13,445

Latin America

23,101

Asia

3,448

Global employees by gender and employment type
Full-time
Men

36,854

Count of employees

Women

23,648

Total

60,502

Part-time
Men

153

Count of employees

Women

450

Total

603

Global employees by gender and employment type
Full-time
North America

19,702

Count of employees

EMEA

13,983

Latin America

23,337

Asia

3,480

Part-time
North America

132

Count of employees

EMEA

417

Latin America

47

Asia

7

Metrics12 Employee Count Rate as %13 Criteria
Global new hires and hire rate by region16

GRI 401-1:

(a) Total number and rate of new employee hires during the reporting period, by age group, gender and region.

(b) Total number and rate of employee turnover during the reporting period, by age group, gender and region.

North America

4,883

25

EMEA

1,724

12

Latin America

7,206

29

Asia

528

15

Global new hires and hire rate by age16
> 50

902

7

30 - 50

5,156

15

< 30

8,283

51

Global new hires and hire rate by gender16
Men

8,059

21

Women

6,282

25

Global employee turnover and turnover rate by region17
North America

7,184

36

EMEA

2,053

14

Latin America

10,404

42

Asia

845

24

Global employee turnover and turnover rate by age17
> 50

2,160

16

30 - 50

8,300

25

< 30

10,026

62

Global employee turnover and turnover rate by gender17
Men

11,684

31

Women

8,802

35

Total Global Turnover Rate17

32

Total Global Hire Rate16

23

Note: Non-financial diversity and equality information 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.

Schedule of Select Occupational Health and Safety Metrics
For the year ended December 31, 2022
Metrics18, 19 Value Reporting Unit and Criteria
Recordable injury and illness cases - Employees and Non-employees20 413

The number of recordable work-related injuries and illnesses.

A work-related injury or illness that results in any of the following: death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, or loss of consciousness; or significant injury or ill health diagnosed by a physician or other licensed healthcare professional, even if it does not result in death, days away from work, restricted work or job transfer, medical treatment beyond first aid, or loss of consciousness.

Recordable injury and illness rate - Employees and Non-employees20 0.68

The number of recordable work-related injuries and illness cases multiplied by 200,000 (100 full time equivalent employees working 40 hours per week for 50 weeks) then divided by the number of hours worked for the reporting period.

Serious Injury & Illness Incidents - Employees and Non-employees20 2

The number of incidents that result in the following
(1) Fatalities, if work-related
(2) Amputation: The traumatic loss of all or part of a limb or other external body part.
(3) Debilitating loss: An incident which results in permanent (partial or full) loss of use of any arm, leg, hand, foot, eyesight, permanent hearing loss, or other disease to the human body.
(4) Loss of consciousness: An incident which results in the worker becoming unconscious, regardless of the length of time the employee remains unconscious. Note: If the loss of consciousness, as determined by a licensed healthcare professional, is from a Vasovagal response triggered by the sight of blood, it is excluded from being a Serious Incident.
(5) Hospital admittance: Hospital Admittance for treatment (other than for observation or diagnosis) and/or
(6) Serious environmental emergency: Fire, explosion, spill, release (to air, water or soil) or other catastrophic enforcement action

Serious Injury & Illness Rate - Employees and Non-employees20 0.003

The number of serious incident cases multiplied by 200,000 (100 full time equivalent employees working 40 hours per week for 50 weeks) then divided by the number of hours worked for the reporting period.

Injury & Illness Fatalities - Employees & Non-employees20 0

The number of fatalities as a result of work-related injury or work-related illness.

Injury & Illness Fatalities – Contractors21 0

The number of fatalities as a result of work-related injury or work-related ill health.

Total Hours Worked - Employees and Non-employees20 121,807,187

The number of hours worked in the reporting period.

Lost Workday Rate - Employees and Non-employees 0.31

The number of Lost Workday cases multiplied by 200,000 (100 full time equivalent employees/workers working 40 hours per week for 50 weeks) then divided by the total number of hours worked for the reporting period.

A Lost Workday case is a self-reported work-related injury or illness, including fatality that results in one or more Lost Days. A Lost Day occurs when, in the opinion of the medical professional of record, the employee’s work-related injury or illness prevents the person from being able to work. The first counted Lost Day is the first day following the injury, regardless of whether it was a scheduled workday, and ends when the person is able, in the opinion of the medical professional of record, to return to work, leaves employment, or reaches 180 Lost Days.

Lost Workday Rate - Employees only 0.33

The number of Lost Workday cases multiplied by 200,000 (100 full time equivalent employees/workers working 40 hours per week for 50 weeks) then divided by the number of employee hours worked for the reporting period.

Lost Workday Rate - Non-employees only 0.16

The number of Lost Workday cases multiplied by 200,000 (100 full time equivalent employees/workers working 40 hours per week for 50 weeks) then divided by the number of employee hours worked for the reporting period.

Note: Non-financial health and safety metrics are subject to measurement uncertainties resulting from limitations inherent in the nature and the methods used for determining such data. The number of recordable injury and illness cases, serious incidents and lost time incidents are based upon employees self-reporting work-related injury and illnesses to Whirlpool, which may be affected by culture, societal norms and/or regulations. To the extent that a recordable injury or illness case, serious incident and/or lost time incident is not self-reported, it would not be included in the health and safety metrics.

Schedule of Select Product Safety Metrics
For the year ended December 31, 2022
Metrics Value Unit Reported Criteria
Number of 22, 23
1. recalls issued 0 Number of recalls issued SASB CG-AM-250a.1
2. total units recalled 0 Total number of units recalled
Total amount of monetary losses as a result of legal proceedings associated with product safety24, 25, 26, 27 3.6 Millions $ (USD) SASB CG-AM-250a.3

Note: 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.

Schedule of Select Product Life Cycle Environmental Impacts Metrics
For the year ended December 31, 2022
Metrics Value Unit Reported Criteria
Percentage of eligible products by revenue certified to the ENERGY STAR Program28, 29 34.85 % SASB CG-AM-410a.1

Note: 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.

1 The reporting boundary of the Subject Matter within the Schedule includes large global manufacturing facilities and distribution centers with total area equal to or greater than 500,000 square feet under the operational control of Whirlpool. The reporting boundary includes divested entities for the period in which they were operated by Whirlpool during the year. The reporting boundary does not include new facilities acquired during the year. The vast majority of Scope 1 and Scope 2 emissions, which are reported in CO2e, are attributable to CO2.

2 Scope 1 emissions capture emissions from gasoline, diesel, propane, liquified petroleum gas and natural gas at the facilities within the reporting boundary. Whirlpool references the following emission factors in the Scope 1 emissions calculation: 2022 release of the Brazilian Greenhouse Gas Protocol referencing the 2021 factors and 2019 US Environmental Protection Agency (“EPA”) Emission Factors for Greenhouse Gas Inventories.

3 For distribution centers where only partial actual data is obtained, Whirlpool uses an average as a proxy for remaining months. For distribution centers where actual data cannot be obtained, Whirlpool calculates an internal intensity factor based on actual consumption data from other reporting distribution centers and extrapolates based on square footage. Approximately 13%, 11%, and 11% of Scope 1, Scope 2 LBM, and Scope 2 MBM GHG emissions were estimated, respectively.

4 Due to the timeline of reporting, all December 2022 consumption values and related GHG emissions are estimated using an average of October and November 2022 consumption or, if November 2022 if not available, both November and December 2022 are estimated using an average of January and October 2022 consumption, to capture seasonal impacts. The majority of energy presented is based on actual consumption data.

5 Scope 2 emissions capture electricity and steam energy consumption at the facilities within the reporting boundary. Whirlpool references the following emission factors in the Scope 2 emissions calculation: 2022 release of the Brazilian Greenhouse Gas Protocol referencing the 2021 factors, 2019 US EPA Emission Factors for Greenhouse Gas Inventories, 2022 release of the US EPA Emissions & Generation Resource Integrated Database (“eGRID”) emission factors referencing the 2020 factors, 2022 release of the International Energy Agency (“IEA”) Emission Factors referencing the 2020 factors, and 2022 release of the RE-DISS emission factors referencing the 2021 factors. The only market-adjusted emission factors used are the RE-DISS emission factors in European countries; for all other regions, adjusted emissions factors are not available or have not been estimated to account for voluntary purchases, and this may result in double counting between electricity consumers.

6 Scope 3 Category 11 emissions reporting boundary includes air treatment, cooking, dishwashers, laundry and refrigeration product categories (defined as “large appliances”) shipped during the year ended December 31, 2022 and excludes small domestic appliances, accessories, ice makers, hoods, and filters. The reporting boundary includes shipments from divested entities for the period in which they were owned by Whirlpool during the year. The reporting boundary does not include new facilities acquired during the year. Whirlpool references the following emission factors in the Scope 3 emissions calculation: 2019 US EPA Emission Factors for Greenhouse Gas Inventories and 2022 release of the IEA Emission Factors referencing the most recent factor available for each country.

7 Use of Sold Product emissions are calculated using the assumption that the useful life of large appliances is 10 years. Emissions are calculated using shipment data, energy consumption data for each appliance, and product useful life. Due to the timeline of reporting, December 2022 emissions are estimated based on the average of October and November actuals and are calculated for each product category by region.

8 Other criteria included in GRI 302-1 standards (i.e., total fuel from non-renewable sources, total consumption by type, and source of conversion factor) are excluded. The percentage of total energy sourced from renewable sources is the Energy sourced from renewable sources (GJ) divided by Total Energy Consumption (GJ)

9 Energy intensity is calculated as the Total Energy Consumption (GJ) divided by the number of units of large appliances produced during the 12 months ended December 31, 2022.

10 Employees include both full-time and part-time employees. Headcount from those employees who were part of the divested operations are not included in the reported metrics. Note that divested headcount is not considered a termination and acquired headcount is not considered a new hire.

11 Employee gender and ethnicity are based upon employee self-identification.

12 Metrics are reported using employee data as of December 31, 2022.

13 Metrics expressed as percentages are rounded to the nearest whole number, therefore numbers may not reconcile due to rounding.

14 URM includes employees who self-identify as Black or African American, Hispanic or Latino, Asian, American Indian/Alaskan Native, Native Hawaiian or Other Pacific Island, Two or More Races, or Other. Employees who choose not to disclose their ethnicity or who do not provide a response regarding their ethnicity are excluded from the scope of this metric; % URM is calculated as: Number of URMs divided by the number of U.S. employees who disclose their ethnicity.

15 Other criteria included in GRI 2-7 standards (i.e., significant fluctuations in the number of employees during the reporting period) are excluded.

16 Hire rates are calculated as: New hires by age group, gender or region divided by average headcount for the reporting period.

17 Turnover rates are calculated as: Terminations by age group, gender or region divided by average headcount for the reporting period.

18 The reporting boundary of the occupational health and safety metrics includes all Whirlpool global manufacturing facilities and non-industrial sites with total area equal to or greater than 100,000 square feet where there are Whirlpool employees and/or non-employees overseen on a day-to-day basis by a Whirlpool employee as of December 31, 2022. This boundary aligns with locations where the vast majority of manual labor is performed, which is where work-related injuries are most likely to occur. The reporting boundary includes divested entities for the period in which they were operated by Whirlpool during the year. The reporting boundary does not include OHS metrics for sites associated with facilities from new business acquisitions.

19 Whirlpool’s OHS metrics were determined as of March 10th, 2023 for the incidents that occurred during the year ended December 31, 2022. Note, as more case details arise, incident classifications are subject to change.

20 This metric includes the relevant data for Whirlpool employees and non-employees (i.e., temporary workers, contractors) overseen on a day-to-day basis by a Whirlpool employee.

21 This metric includes the relevant data for non-employees not overseen on a day-to-day basis by a Whirlpool employee.

22 The reporting boundary for recall metrics is for all products manufactured and distributed by Whirlpool.

23 Recalls and recall expansions are included as separate instances in the scope of this metric.

24 The reporting boundary for monetary loss metrics is for all products manufactured or distributed by Whirlpool where Whirlpool pays cash to plaintiffs; any recoveries received from other parties due to the transfer of risk and responsibility to licensees or original equipment manufacturers are shown net of indemnities in the year they are received by Whirlpool.

25 In accordance with the SASB criteria, monetary losses include indemnities paid in settlement or following a judgment due to bodily injury or property damage that could lead to bodily injury (fire or explosion).

26 For more information on actions Whirlpool is taking for product safety and quality, please see the “Product Governance” section of the sustainability report, which is not subject to assurance.

27 Monetary losses are included in the reported metric when cash is paid out and is shown as net of insurance reimbursements in excess of Whirlpool’s self-insured limit. The reported metric includes indemnities paid in the 12 months ended December 31, 2022 that relate to cases with incident dates between 2015 and 2022. Monetary losses from divested operations are not included.

28 Eligible products are identified as products sold by Whirlpool within the categories of appliances eligible for United States ENERGY STAR certification which included: Air Purifiers (Cleaners), Clothes Dryers, Clothes Washers, Commercial Clothes Washers, Dehumidifiers, Dishwashers, Freezers, and Refrigerators. Revenues from eligible products excludes products sold or intended for sale outside the United States, licensed products not manufactured nor sold by Whirlpool Corporation and Whirlpool-manufactured products sold under the following brands: Admiral, Crosley, IKEA, Kenmore, DACOR, and Ingles.

29 The metric is calculated as (revenue from ENERGY STAR certified products) / (revenue from ENERGY STAR eligible products).