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.

Chicago, Illinois
March 3, 2022

Appendix A: Subject Matter Schedules
Schedule of Select Environmental Metrics for the year ended December 31, 2021
Metrics	Value	Unit Reported	Criteria
Scope 1 Greenhouse Gas (GHG) Emissions^{1, 2, 3}	172,392	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)
Scope 2 GHG Emissions (Location-based method)^{1, 3, 4}	438,325	mtCO2e	WRI WBCSD GHG Protocol Scope 2 Guidance
Scope 2 GHG Emissions (Market-based method)^{1, 3, 4}	424,945	mtCO2e	WRI WBCSD GHG Protocol Scope 2 Guidance
Scope 3 GHG Emissions, Category 11 Use of Sold Products^{5, 6}	62.2	Millions mtCO2e	WRI WBCSD GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard
Total Energy Consumption¹	7,467,571	Gigajoules	Global Reporting Initiative (“GRI”) Disclosure 302-1e: Total energy consumption within the organization, in joules or multiples
Energy Intensity⁷	0.14	Gigajoules / product	GRI 302-3a: Energy intensity ratio for the organization
% of total energy sourced from renewable sources	1.70%	%	GRI 302-1b: Total fuel consumption within the organization from renewable sources, in joules of multiples, and including fuel types used.

Schedule of Scope 3 Category 11 GHG Emissions⁸ for the year ended December 31, 2016
Metrics	Value	Unit Reported	Criteria
Scope 3 GHG Emissions, Category 11 Use of Sold Products^{6, 9}	72.3	Millions mtCO2e	WRI WBCSD GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard

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.

Schedules of Select Diversity & Equal Opportunity Metrics for the year ended December 31, 2021
Metrics^{10, 11}	Value¹²	Unit¹³	Criteria
Global females by level: Executive committee	31	%	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
< 30	0	%
30 - 50	46
> 50	54
Underrepresented Minorities (“URM”) by level: Executive Committee (U.S. only)¹⁴	10	%
URM by level (U.S. only)¹⁴
Director and above	26	%	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).
Senior manager and manager	24
White collar below manager	23
Blue collar	25
URM (U.S. only)¹⁴	24	%
Black representation (U.S. only)¹⁴
Director and above	7	%
Senior manager and manager	3
White collar below manager	11
Blue collar	11
Global female representation
Director and above	29	%
Senior manager and manager	33
White collar below manager	43
Blue collar	39
Global employees by level
Director and above	1	%
Senior manager and manager	6
White collar below manager	21
Blue collar	73
Global employees by age
< 30	27	%	Percentage of global employees in each of the following age categories: under 30 years old, 30-50 years old, over 50 years old
30 - 50	53
> 50	20
Global employees by gender
Male	41,525	Count of employees	2021 GRI 2-7: (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
Female	27,272	Count of employees
Global employees by region
North America	21,047	Count of employees
EMEA	17,394
Latin America	26,611
Asia	3,745
Global employees by gender and contract type
Temporary
Male	927	Count of employees
Female	591
Total	1,518
Permanent
Male	40,598	Count of employees
Female	26,681
Total	67,279
Global employees by region and contract type			2021 GRI 2-7: (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
Temporary
North America	9	Count of employees
EMEA	1,248
Latin America	219
Asia	42
Permanent
North America	21,038	Count of employees
EMEA	16,146
Latin America	26,392
Asia	3,703
Global employees by gender and employment type
Full-time
Male	41,103	Count of employees
Female	26,574
Total	67,677
Part-time
Male	422	Count of employees
Female	698
Total	1,120
Global employees by region and employment type
Full-time
North America	20,922	Count of employees
EMEA	16,964
Latin America	26,052
Asia	3,739
Part-time
North America	125	Count of employees
EMEA	430
Latin America	559
Asia	6
Total Global Turnover Rate¹⁵	29	% of employees	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.
Total Global Hire Rate¹⁵	31	% of employees

Metrics^{8, 9, 10}	Employee Count	Rate as %¹¹	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	7,600	36
EMEA	1,984	11
Latin America	11,086	43
Asia	705	20
Global new hires and hire rate by age¹⁶
> 50	1,193	9
30 - 50	7,408	21
< 30	12,774	71
Global new hires and hire rate by gender¹⁶
Male	11,453	28
Female	9,922	38
Global employee turnover and turnover rate by region¹⁷
North America	7,565	36
EMEA	2,283	13
Latin America	9,212	36
Asia	629	18
Global employee turnover and turnover rate by age¹⁷
> 50	2,243	16
30 - 50	7,543	21
< 30	9,903	55
Global employee turnover and turnover rate by gender¹⁷
Male	11,456	28
Female	8,233	31

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, 2021
Metrics^{18, 19}	Value	Reporting Unit and Criteria
Recordable injury and illness cases	480	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 rate²⁰	0.72	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.
Total Hours Worked²⁰	133,773,414	The number of hours worked in the reporting period.
Fatalities—Employees and non-employees overseen on a day-to-day basis by a Whirlpool employee²⁰	0	The number of fatalities as a result of work-related injury or work-related illness.
Days Away from Work (DAFW) Rate²⁰	0.28	The number of DAFW 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 hours worked for the reporting period. A DAFW 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.
Serious Incidents²⁰	8	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 Incident Rate²⁰	0.01	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.
Fatalities—Contractors²¹	0	The number of fatalities as a result of work-related injury or work-related ill health.

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, 2021
Metrics²²	Value	Unit Reported	Criteria
Number of²³			SASB CG-AM-250a.1
1. recalls issued	0	Number of recalls issued
2. total units recalled²⁵	0	Total number of units recalled
Total amount of monetary losses as a result of legal proceedings associated with product safety^24,25	4.5	Millions $ (USD)	SASB CG-AM-250a.3 (1)

Schedule of Select Product Life Cycle Environmental Impacts Metrics for the year ended December 31, 2021
Metrics	Value	Unit Reported	Criteria
Percentage of eligible products by revenue certified to the ENERGY STAR Program^{26, 27}	40.4%	%	SASB CG-AM-410a.1 (1)

1 The reporting boundary of the Subject Matter within the Schedule includes 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.

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: 2020 Brazilian Greenhouse Gas Protocol and 2019 US Environmental Protection Agency (“EPA”) Emission Factors for Greenhouse Gas Inventories.

3 For distribution centers where actual data cannot be obtained, Whirlpool calculates an internal intensity factor based on actual natural gas consumption data from other reporting distribution centers and extrapolates based on square footage.

4 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: 2020 Brazilian Greenhouse Gas Protocol, 2019 US EPA Emission Factors for Greenhouse Gas Inventories, 2021 US EPA Emissions & Generation Resource Integrated Database (“eGRID”) emission factors and 2021 release of the International Energy Agency (“IEA”) Emission Factors referencing the 2019 factors.

5 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, 2021 and excludes small domestic appliances, accessories or filters. The reporting boundary includes shipments from divested entities for the period in which they were owned by Whirlpool during the year. Whirlpool references the following emission factors in the Scope 3 emissions calculation: 2018 US EPA Emission Factors for Greenhouse Gas Inventories and 2020 2021 release of the IEA Emission Factors referencing the most recent factor available for each country.

6 Use of Sold Product emissions are calculated using the assumption that the useful life of large appliances is 10 years.

7 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, 2021.

8 2016 is the base year for Whirlpool’s Scope 3 Category 11 emissions reduction goal

9 Scope 3 Category 11 emissions reporting boundary includes large appliances shipped during the year ended December 31, 2016 and excludes small domestic appliances, accessories or filters. Whirlpool references the following emission factors in the Scope 3 emissions calculation: 2018 US EPA Emission Factors for Greenhouse Gas Inventories and 2020 release of the IEA Emission Factors referencing the most recent factor available for each country.

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 12/31/2021.

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 Hire and termination rates are calculated as: New hires or terminations divided by average headcount for the reporting period.

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

17 Termination 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 Whirlpool employees and/or non-employees overseen on a day-to-day basis by a Whirlpool employee. These metrics exclude data for an estimated 4% of Whirlpool’s workforce for certain non-industrial sites in US, Mexico, & Europe. The reporting boundary includes divested entities for the period in which they were operated by Whirlpool during the year.

19 Whirlpool’s OHS metrics were determined as of January 28th, 2022, for the year ended December 31, 2021. 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 these metrics is for all products manufactured and distributed by Whirlpool. Products manufactured and distributed by licensees of Whirlpool Corporation are excluded from the reporting boundary of this metric.

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

24 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).

25 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 12/31/2021 that relate to cases with incident dates between 2011 and 2021. Monetary losses from divested operations are not included.

26 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, Ingles.

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