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.
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.
Chicago, Illinois
March 28, 2023
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
|
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.
|