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 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 2023 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 29, 2024

Appendix A: Subject Matter Schedules

Schedule of Select Environmental Metrics For the year ended December 31, 2023

Metrics	Value	Unit Reported	Criteria
Scope 1 Greenhouse Gas (GHG) Emissions1,2,3,4	140,806	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 (LBM)1, 3, 4, 5	300,549	mtCO2e
Scope 2 GHG Emissions Market-based method (MBM)1, 3, 4, 5	174,042	mtCO2e
Scope 3 GHG Emissions, Category 11 Use of Sold Products6,7	49,500,813	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	5,747,782	Gigajoules	As defined by Global Reporting Initiative (“GRI”) Disclosure 302-1e: Total energy consumption within the organization, in joules or multiples8
Energy Intensity9	144.5	Megajoules / product	GRI 302-3: Energy intensity
Energy sourced from renewable sources	125,551	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	2.2	%

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, 2023

Metrics10, 11	Value12	Unit13	Criteria
Global women by level: Executive committee	27	%	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	27	%
Senior manager and manager	25
Office/Managerial below manager	27
All Office/Managerial	26
All Production	28
URM (U.S. only)14	28
Black representation (U.S. only)14
Director and above	6	%
Senior manager and manager	4
Office/Managerial below manager	14
All Office/Managerial	11
All Production	13
Global women representation			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	31	%
Senior manager and manager	33
Office/Managerial below manager	43
All Office/Managerial	41
All Production	39
Workforce Breakdown by Ethnicity (US Only)15			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
Asian	5	%
Black or African American	13
Hispanic or Latino	7
White	72
Indigenous or Native	1
Others	2
Global employees by level
Director and above	495	Count of employees
Senior manager and manager	4,016
Office/Managerial below manager	13,167
All Office/Managerial	17,678
All Production	41,683
All Employees	59,361
Global employees by age
> 50	24	%
> 30 - 50	53
< 30	23
Global employees by gender			2021 GRI 2-716: (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	35,836	Count of employees
Women	23,525
Global employees by region
North America	19,270	Count of employees
EMEA	13,647
Latin America	22,913
Asia	3,531
Global employees by gender and contract type
Temporary
Men	631	Count of employees
Women	410
Total	1,041
Permanent
Men	35,205	Count of employees
Women	23,115
Total	58,320
Global employees by region and contract type
Temporary
North America	18	Count of employees
EMEA	616
Latin America	250
Asia	157
Permanent
North America	19,252	Count of employees
EMEA	13,031
Latin America	22,663
Asia	3,374
Global employees by gender and employment type			2021 GRI 2-716: (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;
Full-time
Men	35,634	Count of employees
Women	23,052
Total	58,686
Part-time
Men	202	Count of employees
Women	473
Total	675
Global employees by region and employment type
Full-time
North America	19,110	Count of employees
EMEA	13,237
Latin America	22,822
Asia	3,517
Part-time
North America	160	Count of employees
EMEA	410
Latin America	91
Asia	14
Global new hires and hire rate by region17			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	5,088	27
EMEA	988	7
Latin America	10,009	43
Asia	880	26
Global new hires and hire rate by age17
> 50	825	6
30 - 50	5,496	17
< 30	10,644	75
Global new hires and hire rate by gender17
Men	9,464	26
Women	7,501	32
Global employee turnover and turnover rate by region18
North America	5,681	30
EMEA	1,669	12
Latin America	10,466	45
Asia	846	25
Global employee turnover and turnover rate by age18
> 50	1,969	14
30 - 50	7,084	22
< 30	9,609	68
Global employee turnover and turnover rate by gender18
Men	10,591	29
Women	8,071	34
Total Global Voluntary Employee Turnover Rate18		21
Total Global Turnover Rate18		31
Total Global Hire Rate17		29

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, 2023

Metrics19, 20	Value	Reporting Unit and Criteria
Recordable injury and illness cases — Employees and Non-employees	354	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-employees	0.58	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 worked21 for the reporting period.
Serious Injury & Illness Incidents — Employees and Non-employees	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 Injury & Illness Rate — Employees and Non-employees	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 worked21 for the reporting period.
Injury & Illness Fatalities — Employees & Non-employees	0	The number of fatalities as a result of work-related injury or work-related illness.
Injury & Illness Fatalities — Contractors22	1	The number of fatalities as a result of work-related injury or work-related ill health.
Total Hours Worked — Employees and Non-employees	121,556,376	The number of hours worked in the reporting period21.
Lost Workday Rate — Employees and Non-employees	0.27	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	0.28	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	0.18	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, 2023

Metrics	Value	Unit Reported	Criteria
Number of23, 24			SASB CG-AM-250a.1
1. recalls issued	1	Number of recalls issued
2. total units recalled	2,500	Total number of units recalled25
Total amount of monetary losses as a result of legal proceedings associated with product safety26, 27, 28, 29	4.0	Millions $ (USD)30	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, 2023

Metrics	Value	Unit Reported	Criteria
Percentage of eligible products by revenue certified to the ENERGY STAR Program31, 32	23.23	%	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. In 2023, there were no acquisitions or divestitures. 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: 2023 release of the Brazilian Greenhouse Gas Protocol and 2023 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).
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 2023 consumption values and related GHG emissions are estimated using an average of October and November 2023 consumption or, if November 2023 if not available, both November and December 2023 are estimated using an average of January and October 2023 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: 2023 release of the Brazilian Greenhouse Gas Protocol, 2019 US EPA Emission Factors for Greenhouse Gas Inventories, 2023 release of the US EPA Emissions & Generation Resource Integrated Database (“eGRID”) emission factors referencing the 2020 factors, 2023 release of the International Energy Agency (“IEA”) Emission Factors referencing the 2020 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 reporting boundary includes air treatment, cooking, dishwashers, laundry and refrigeration product categories (defined as “large appliances”) shipped during the year ended December 31, 2023, and excludes small domestic appliances, garbage disposals, 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. In 2023, there were no acquisitions or divestitures. Whirlpool references the following emission factors in the Scope 3 emissions calculation: 2023 US EPA Emission Factors for Greenhouse Gas Inventories and 2023 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 2023 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, 2023.
10. Employees include both full-time and part-time employees. 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, 2023.
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. Employees who choose not to disclosure 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.
16. Other criteria included in GRI 2-7 standards (i.e., significant fluctuations in the number of employees during the reporting period) are excluded.
17. Hire rates are calculated as: new hires by age group, gender or region divided by average headcount for the reporting period.
18. Turnover rates are calculated as: Terminations (voluntary, involuntary, retired, and other) 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.
19. 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 both overseen and not overseen on a day-to-day basis by a Whirlpool employee as of December 31, 2023. 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.
20. Whirlpool’s OHS metrics were determined as of February 16th, 2024 for the incidents that occurred during the year ended December 31, 2023. Note, as more case details arise, incident classifications are subject to change.
21. Total number of hours for this metric includes all full-time Whirlpool employees as well as temporary and contingent workers.
22. This metric includes the relevant data for non-employees not overseen on a day-to-day basis by a Whirlpool employee.
23. The reporting boundary for recall metrics is for all products manufactured and distributed by Whirlpool.
24. Recalls and recall expansions are included as separate instances in the scope of this metric.
25. Number of total units recalled is rounded to the nearest hundred units.
26. 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.
27. 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).
28. For more information on actions Whirlpool is taking for product safety and quality, please see the “Prioritizing Product Safety” section of the sustainability report, which is not subject to assurance. Whirlpool also additionally discloses information about the recall in the SASB Index, which is not subject to assurance except for the metrics presented above.
29. 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, 2023, that relate to cases with incident dates between 2015 and 2023. Monetary losses from divested operations are not included.
30. 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.
31. 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, 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.
32. The metric is calculated as (revenue from ENERGY STAR certified products) / (revenue from ENERGY STAR eligible products).