Greenhouse Gas Verification Statement Number: CCP24032022/1/PMI/2022/09/03
The Scope 3 Greenhouse Gas emissions in calendar year 2022 for:

Philip Morris International SA
Av. de Rhodanie 50
1007 Lausanne
Switzerland
has been verified by SGS according to ISO 14064-3:2006, to represent a total amount of:

4,257,276 tonnes of CO2e total Scope 3 emissions
For the following activities:

Scope 3 Emissions• Category 1, Purchased goods and services• Category 2, Capital goods• Category 3, Fuel, and energy related activities• Category 4, Upstream transportation, and distribution• Category 5, Waste generated in operations• Category 6, Business travel• Category 7, Employee commuting (including home-working)• Category 9, Downstream transportation, and distribution• Category 11, Use of sold products• Category 12, End of life treatment of sold products
Authorised by:Pamela Chadwick, Business Manager
Verification Statement Date: March 8th 2023
This Statement is not valid without the full verification scope, objectives, criteria and findings available on pages 2 to 3 of this Statement.

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Schedule Accompanying Greenhouse Gas Verification Statement Number:

CCP24032022/1/PMI/2022/09/03
Brief Description of Verification Process

SGS has been commissioned by Philip Morris International SA for the verification of their calendar year
2022 Scope 3 Greenhouse Gas Emissions Model (v181) against World Resources Institute/World BusinessCouncil for Sustainable Development Corporate Value Chain (Scope 3) Accounting and Reporting Standard
and the principles of completeness, transparency, accuracy, consistency, and relevance.
The verification was based on the verification scope, objectives and criteria as agreed between Philip MorrisInternational SA and SGS on March 3rd 2023..
Roles and responsibilities

The management of Philip Morris International SA is responsible for the organization’s GHG information
system, the development and maintenance of records and reporting procedures in accordance with thatsystem, including the calculation and determination of GHG emissions information and the reported GHGemissions.
It is SGS’ responsibility to express an independent verification opinion on the GHG emissions as provided in
the Philip Morris International SA Scope 3 GHG Model for the period January 1, 2022, to December 31,
2022.
Objectives and Criteria

The purposes of this verification exercise were, by review of objective evidence, to independently review:• Whether the GHG emissions are as declared by the organization’s Scope 3 GHG Model.
• The data reported are accurate, complete, consistent, transparent, relevant and free of material
error or omission and compiled in accordance with World Resources Institute/World BusinessCouncil for Sustainable Development Corporate Value Chain (Scope 3) Accounting andReporting Standard
Materiality

The verifier materiality level applied was 10% for scope 3 emissions.
Level of Assurance

SGS undertook the verification assessment with the aim to provide a limited level of assurance for scope 3emissions.
ScopeEmissions sources verified were from CO2e arising from Philip Morris International SA operations throughout
the value chain including:
Scope 3 Emissions• Category 1, Purchased goods and services• Category 2, Capital goods• Category 3, Fuel, and energy related activities• Category 4, Upstream transportation, and distribution• Category 5, Waste generated in operations• Category 6, Business travel• Category 7, Employee commuting (including home-working)• Category 9, Downstream transportation, and distribution• Category 11, Use of sold products• Category 12, End of life treatment of sold products

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Calculation of emissions was based on a combination of historical data, estimation methodologies and data
extrapolation.
Types of GHGs included: CO2, CH4, N2O
GHG information for the following period was verified: January 1, 2022, to December 31, 2022.
Intended user of the Verification Statement: for Philip Morris International internal use and external
publication as required.
Conclusion

The Philip Morris International SA 2022 Scope 3 GHG Model disclosing GHG emissions of 4,257,276 metrictonnes of CO2 equivalent in scope 3 are verified by SGS, consistent with the agreed verification scope,objectives, and criteria. The methodology applied is World Resources Institute/World Business Council for
Sustainable Development Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Note thatfor the category Purchased Goods & Services, the methodology applied is not consistent with the WRI GHG
Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard for practical reasons. This isnot considered to result in a material misstatement of emissions.
SGS’ approach is risk-based, drawing on an understanding of the risks associated with modeling GHG
emission information and the controls in place to mitigate these risks. Our examination included
assessment, on a sample basis, of evidence relevant to the voluntary reporting of emissions information.
Based on the data and information provided by Phillip Morris International SA and the processes andprocedures conducted, SGS concludes with limited assurance that there is no evidence to suggest that:- - The Scope 3 GHG Model methodology applied is not sound and valid- The reported annual emissions are not accurate, complete, consistent, transparent, and free of material
error or omission in relation to the requirements of the calculation methodologies employed.
We planned and performed our work to obtain the information, explanations, and evidence that we
considered necessary to provide a limited level of assurance that the CO2 equivalent emissions for theperiod January 1, 2022, to December 31, 2022, are fairly stated.
This statement shall be interpreted with the Scope 3 GHG Model for Philip Morris International SA as awholeNote: This Statement is issued, on behalf of Client, by SGS United Kingdom Limited (“SGS”) under its General Conditions forGreenhouse Gas Verification Services. The findings recorded hereon are based upon an audit performed by SGS. A full copy of thisstatement, the findings, and the supporting Scope 3 GHG Model may be consulted at Philip Morris International SA, Av. de Rhodanie
50, 1007 Lausanne Switzerland. This Statement does not relieve the Client from compliance with any bylaws, federal, national orregional acts and regulations or with any guidelines issued pursuant to such regulations. Stipulations to the contrary are not binding on
SGS and SGS shall have no responsibility vis-à-vis parties other than its Client.

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