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 metrics (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. The procedures performed in a review vary in nature and timing from and are substantially less in extent 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. Because of the limited nature of the engagement, the level of assurance obtained in a review is substantially lower than the assurance that would have been obtained had an examination been performed. As such, a review does not provide assurance that we became aware of all significant matters that would be disclosed in an examination. We believe that the review evidence obtained is sufficient and appropriate to provide a reasonable basis for our conclusion.

We are required to be independent of Whirlpool and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our review engagement. Additionally, we have complied with the other ethical requirements set forth in the Code of Professional Conduct and applied the Statements on Quality Control Standards established by the AICPA.

The procedures we performed were based on our professional judgment. Our review consisted 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.

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.

The information included in Whirlpool’s 2024 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.

Chicago, Illinois
February 26, 2025

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.

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.

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.

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.

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 excludes mainly facilities not directly related to the manufacturing and distribution of Whirlpool products, such as administrative/corporate offices. 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. In April 2024, there was a divestiture of the EMEA major domestic appliance business.
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: 2024 release of the Brazilian Greenhouse Gas Protocol and 2024 US Environmental Protection Agency (“EPA”) Emission Factors for Greenhouse Gas Inventories. Whirlpool uses the Global Warming Potentials (GWPs) from the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (AR5). The vast majority of Scope 1 and Scope 2 emissions, which are reported in CO2e, are attributable to CO2.
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 8%, 7%, and 6% of Scope 1, Scope 2 LBM, and Scope 2 MBM GHG emissions were estimated, respectively.
4. Due to the timeline of reporting, all December 2024 consumption values and related GHG emissions are estimated using an average of October and November 2024 consumption or, if November 2024 if not available, both November and December 2024 are estimated using an average of January and October 2024 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: 2024 release of the Brazilian Greenhouse Gas Protocol, 2024 US EPA Emission Factors for Greenhouse Gas Inventories, 2024 release of the US EPA Emissions & Generation Resource Integrated Database (“eGRID”) emission factors referencing the 2022 factors, 2024 release of the International Energy Agency (“IEA”) Emission Factors referencing the 2022 factors (adjusted to IPCC AR5), 2023 release of Green-e Residual Mix Emissions Rates referencing the 2021 factors, and 2023 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 exclude small domestic appliances such as garbage disposals and kitchen accessories. 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. In April 2024, there was a divestiture of the EMEA major domestic appliance business. Whirlpool references the following emission factors in the Scope 3 emissions calculation: 2024 US EPA Emission Factors for Greenhouse Gas Inventories and 2024 release of the IEA Emission Factors referencing the most recent factor available for each country. Whirlpool uses GWPs from the IPCC AR5.
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 2024 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, 2024.
10. The renewable energy metric was updated in 2024 to include procured renewable energy, in line with our Scope 2 Market-Based approach. Under the previous methodology, the total renewable energy usage for 2024 would have been 88,493 gigajoules, representing 1.8% of the total energy consumed. The increase in the metric was almost entirely attributable to Virtual PPAs and contracts with energy suppliers.
11. Employees include both full-time and part-time employees. Divested headcount is not considered a termination and acquired headcount is not considered a new hire.
12. Employee gender and ethnicity are based upon employee self-identification.
13. Metrics are reported using employee data as of December 31, 2024.
14. Metrics expressed as percentages are rounded to the nearest whole number, therefore numbers may not reconcile due to rounding.
15. 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.
16. 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. The % of the ethnicity is calculated as: Number of employees per listed ethnicity divided by the total number of U.S. employees who disclose their ethnicity. “Others” ethnicity includes Native Hawaiian or Other Pacific Island and Two or More Races.
17. Other criteria included in GRI 2-7 standards (i.e., significant fluctuations in the number of employees during the reporting period) are excluded.
18. Hire rates are calculated as: new hires by age group, gender or region divided by average headcount for the reporting period.
19. Turnover rates are calculated as: Terminations (voluntary, involuntary, and retired) by age group, gender or region divided by average headcount for the reporting period. Voluntary turnover rates are calculated as voluntary terminations divided by average headcount for the reporting period.
20. The reporting boundary includes Whirlpool employees and/or non-employees both overseen and not overseen on a day-to-day basis by a Whirlpool employee as of December 31, 2024. 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.
21. Whirlpool’s OHS metrics were determined as of January 28, 2025 for the incidents that occurred during the year ended December 31, 2024. Note, as more case details arise, incident classifications are subject to change.
22. Total number of hours for this metric includes all full-time Whirlpool employees as well as temporary and contingent workers.
23. This metric includes the relevant data for non-employees not overseen on a day-to-day basis by a Whirlpool employee.
24. The reporting boundary for recall metrics is for all products manufactured and distributed by Whirlpool.
25. Recalls and recall expansions are included as separate instances in the scope of this metric.
26. Number of total units recalled is rounded to the nearest hundred units. There were no units recalled in 2024.
27. 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. The reporting boundary includes divested entities for the period in which they were operated by Whirlpool during the year.
28. 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 (e.g., fire or explosion).
29. For more information on actions Whirlpool is taking for product safety and quality, please see the “Our Products” section of the sustainability report, which is not subject to assurance.
30. 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, 2024, that relate to cases with incident dates between 2015 and 2024.
31. Total amount of monetary losses as a result of legal proceedings associated with product safety is rounded to the nearest tenth of a million USD.
32. Eligible products are identified as products sold by Whirlpool within the categories of appliances eligible for United States ENERGY STAR certification which include: Clothes Dryers, Clothes Washers, Commercial Clothes Washers, Dishwashers, Freezers, Hoods, Electric cooking products, 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.
33. The metric is calculated as (United States revenue from ENERGY STAR certified products) / (United States revenue from ENERGY STAR eligible products). Revenue used to calculate the percentage of eligible products certified to the Energy Star program does not reflect sales incentives or allowances for product returns. For products that obtained certification during the year, Whirlpool has included total annual revenue to reflect their qualification under the program.

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