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The S&P Gl obal Corporate Sustainability Assessment (CSA) enables you to benchmark your company’s performance on a wide range of industry specific economic, en vironmental and social criteria that are relevant to the growing number of sustainability focused investors and financially relevant to your corporate success. It enables you to leverage the unique expertise and the proprietary methodology and database underlying the world’s most renowned sustainability indices, the Dow Jones Sustainability Indices (DJSI), for your internal processes and external communication. As of Nov 2022, S&P Global clients representing over US $ 30 trillion in Assets Chief Financial Officers use the CSA and its results to communicate with the growing number of sustainability focused investors. The CSA is a tool to link a company’s sustainability performance and business strategy in a convincing and credible way. Leading companies proactively use this information within their company’s investor relations narrative. S&P Global Corporate Sustainability Assessment 01 Benefit from an independent assessment of your company’s sustainability performance under Management now integrate S&P Gl obal ESG scores into their investment decision-making processes. Over its more than 20 year histor y, the CSA has become a reference tool for companies to gauge the financial materiality of their sustainability performance from an investor perspective and to prepare themselves to address upcoming sustainability trends. With 6 2 industry-specific questionnaires, the CSA leads the fiel d in helping companies make the link between sustainability and their business strategies. Chief Sustainability Officers use the CSA as a credible, independent benchmark of their company’s sustainability performance relative to industry peers while providing internal and external stakeholders with important insights into their company’s sustainability performance and value drivers. “We consider the CSA to be the premier external sustainability assessment. To keep our sustainability strategy relevant into the future, Linde can’t simply look into the mirror. We need a way to be able to look into the future. The S&P Global assessment is one of our key tools to do that.” – Riva Krut , VP and Chief Sustainability Officer Linde Plc., USA, participating in the CSA since 2003 Learn more about the benefits of active participation in the CSA at spglobal.com/esg/csa 2

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