GHG Verification
Summary ReportCreated by: Point B, LLC
June 2023

About Point B
Point B has over 16 years of experience advising our clients on strategic sustainability practices
to inspire and empower them to drive positive impact. We develop customized approaches todrive unique, value-driven solutions to solve your challenges, drive innovation, and create
opportunities.
The Point B team has years of diverse experience in GHG accounting as an auditor and technicalexpert, providing GHG services in a wide variety of sectors that include information technology,
commercial operations, industrial, chemical, manufacturing, and others.
Point B is a Certified B-Corporation and a CDP Accredited Provider.

Disclaimer
Point B is independent of Zscaler. Point B has no conflicts of interest and are impartial
reviewers of the company’s GHG data. Zscaler has agreed to the content and the procedures
used for this assessment.

Limited Level of AssuranceThis limited level assurance was conducted in accordance with ISO 14064-part 3, 2ndEdition, 2019-04. Specifically, this work was conducted under Annex A of this conformancestandard. This Annex specifies the procedure for limited level of assurance verifications.
The goal of this work, as defined within ISO 14064-3, was to provide independent andimpartial verification that identifies and assesses risks of material misstatement for GHGs
as well for occurrence, completeness, accuracy, cut-off and classification of material typesof emissions and removals.
The information evaluated included spreadsheet inputs and outputs from GHG
management platform in which the Scope 2 and 3 GHG emissions calculations wereperformed; a PDF document for the Methodology; “raw” data samples of utility bills, KVA
contracts, REC purchases, and renewable energy substantiation. Outside of the GHG
management platform, calculations were made using industry recognized estimations.
Discussions were held with Zscaler personnel to discuss any issues that were found during
the review process.

Objective
Point B was hired to provide independent third-party greenhouse gas (GHG) screening
verification of Zscaler’s calendar year 2022 GHG reported emissions. Point B was to conclude,
by way of its verification activities, an assurance statement attesting to the accuracy ofZscaler’s calendar year 2022 GHG emissions report.

ScopeThis contract covers verification of emissions from greenhouse gases included within theorganization’s boundary from January 1, 2022 – December 31, 2022 (calendar year 2022),2and meets the requirements of the GHG Protocol Corporate Accounting and ReportingStandard as well as the ISO 14064 standard.
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The organizational boundary: operational control approach
Location/boundary of the activities: global operations including offices, data centers, anduse of productTypes of GHGs included: CO2, N2O, CH4

GHG sources, sinks and/or reservoirs included:
Scope 1 Emissions:● Direct emissions associated with natural gas used to heat global offices
Scope 2 Emissions:●Indirect emissions associated with purchased electricity in global offices and co-locateddata centers

Scope 3 Emissions:●●●●Purchased Goods and Services
Business Travel
Use of Product
Employee commuting

Exclusions (GHG Protocol Scope 3 Categories):
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Fuel- and energy-related activities (not included in Scope 2)
Upstream transportation and distribution
Downstream transportation and distribution
Waste generated in operations
Processing of sold products
End-of-life treatment of sold products

Materiality:
The materiality required for verification was below 5%, based on the needs of the intended
user of the GHG Assertion. Activities that made up less than 5% of total emissions werescreened and excluded from the inventory.
Verification Personnel:
Xury Deputy: Lead Verifier
Ms. Deputy is an expert in ESG data analysis, GHG accounting, validation, verification, andreduction scenarios. Over the past years, she has helped clients across several sectors such as IT,
retail, consumer goods, food and beverage and more to measure, validate, and improve theirclimate performance and develop their long-term climate strategies. Her background inenvironmental engineering is reflected in her passion for quantitative analysis.

3Emissions ReportedEmissions from calendar year 2022 are verified by Point B to a limited level of assurance.
Given the purchase of Environmental Attribute Certificates (EACs) and Renewable Energy
Credits (RECs) to cover all of Scope 2 emissions, Point B verifies a total of 9,492 metric tonnes
CO2-equivalent (MT CO2e) market-based emissions prior to the application of EACs and RECs
and 22,877 MT CO2e location-based emissions. Additionally, carbon credits were purchased tocover all of calendar year 2022 as well which includes both Scopes 1 and 3 as confirmed by
supporting documentation shared with Point B. Verified emissions by scope are as follows:
Scope 1: 277 MT CO2e
Scope 2: 22,877 MT CO2e (location based)
Scope 2: 0 MT CO2e (market based, after applying purchased EAC/RECs)
Scope 3: 12,035 MT CO2e
Purchased Goods and Services: 671 MT CO2eBusiness Travel: 7,439 MT CO2e
Employee Commuting: 455 MT CO2e
Use of Sold Products: 3,470 MT CO2e
Based on the evidence examined and, on the process, and procedures conducted, there is noevidence that Zscaler’s GHG statement is not materially correct, and therefore is a fair
representation of GHG data and information. SBC concludes with limited assurance that there isno evidence that the Zscaler’s Scope 1, 2 and 3 GHG report has not been prepared in accordancewith the GHG Protocols on GHG quantification, monitoring and reporting, or to other relevant
national standards and practices.

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Xury Deputy, Lead Verifier

June 24, 2023____________
Date_______________________________
Ruth Lee, Peer Reviewer

June 24, 2023____________
Date4