VERIFICATION OPINION DECLARATIONGREENHOUSE GAS EMISSIONS
To: The Stakeholders of BorgWarner, Inc.
Apex Companies, LLC (Apex) was engaged to conduct an independent verification of the greenhousegas (GHG) emissions reported by BorgWarner, Inc. (BorgWarner) for the period stated below. This
verification opinion declaration applies to the related information included within the scope of work
described below.
The determination of the GHG emissions is the sole responsibility of BorgWarner. BorgWarner isresponsible for the preparation and fair presentation of the GHG emissions statement in accordance withthe criteria. Apex’s sole responsibility was to provide independent verification on the accuracy of the GHG
emissions reported, and on the underlying systems and processes used to collect, analyze and review
the information. Apex is responsible for expressing an opinion on the GHG emissions statement based on
the verification. Verification activities applied in a limited level of assurance verification are less extensive
in nature, timing and extent than in a reasonable level of assurance verification.
Boundaries of the reporting company GHG emissions covered by the verification:
Operational ControlWorldwideTypes of GHGs: CO2, N2O, CH4, HFCs
GHG Emissions Statement:
BorgWarner GHG Emissions for Reporting Year 2023
Scope 1 Emissions metric tons of CO2 equivalent

56,755

Scope 2 Emissions (Location-Based) metric tons of CO2 equivalent322,691

Scope 2 Emissions (Market-Based) metric tons of CO2 equivalent234,496

Scope 3, Category 1 – Purchased Goods and Services

11,115,841

Scope 3, Category 5 – Waste Generated in Operations

66,090

Scope 3, Category 11 – Use of Sold Products

26,818,367

GHG Emissions for Reporting Year 2023
Emissions mt CO2e
Scope 1 + Scope 2 Market Based + Scope 3 (Categories 1, 5 and 11)

38,291,549

WATER • ENVIRONMENTAL • HEALTH & SAFETY • COMPLIANCE & ASSURANCE • INFRASTRUCTURE
Apex Companies, LLC • (800) 733‐2739 • www.apexcos.com

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Data and information supporting Scope 1 and Scope 2 GHG emissions assertion were mostly
historical in nature, but in some cases estimated rather than historical in nature. Data and information
supporting Scope 3 GHG emissions assertion were in many cases estimated rather than historical innature.
Period covered by GHG emissions verification:
January 1, 2023 to December 31, 2023

Criteria against which verification was conducted:
World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD)
Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard (Scope 1 and 2)



WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and ReportingStandard (Scope 3)

Reference Standard: ISO 14064-3 (2019-04) Second Edition: Greenhouse gases -- Part 3: Specification with guidance
for the verification and validation of greenhouse gas statements
Level of Assurance and Qualifications:
LimitedThis verification used a materiality threshold of ±5% for aggregate errors in sampled data for eachof the above indicators

GHG Verification Methodology:Conduct interviews with data owners;



Review and evaluate procedures for data collection, management and reporting;

Review source data, calculation methodologies, emission factors, conversion factors andsupporting documentation with representatives of BorgWarner at the corporate level as well as
personnel interviewed during a site visit at the Seneca, South Carolina manufacturing plant;

Assess effectiveness of the data reporting process;

Review rolled-up data through Interrogation of databases and other systems used by BorgWarnerfor reporting and compiling quantitative data; and

Audit of sample of data used by BorgWarner to determine GHG emissions.

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Verification Opinion:
Based on the process and procedures conducted, there is no evidence that the GHG emissions
statement shown above:

is not materially correct and is not a fair representation of the GHG emissions data andinformation; and

has not been prepared in accordance with the WRI/WBCSD GHG Protocol Corporate Accountingand Reporting Standard (Scope 1 and 2) and the WRI/WBCSD Greenhouse Gas Protocol Corporate
Value Chain (Scope 3) Accounting and Reporting Standard (Scope 3).

It is our opinion that The BorgWarner has established appropriate systems for the collection, aggregation,and analysis of quantitative data for determination of these GHG emissions for the stated period andboundaries.
Statement of independence, impartiality, and competenceApex is an independent professional services company that specializes in Health, Safety, Social andEnvironmental management services including assurance with over 30 years history in providing theseservices.
No member of the verification team has a business relationship with BorgWarner, its Directors orManagers beyond that required of this assignment. We conducted this verification independently and toour knowledge there has been no conflict of interest.
Apex has implemented a Code of Ethics across the business to maintain high ethical standards amongstaff in their day-to-day business activities.
The verification team has extensive experience in conducting assurance over environmental, social,
ethical and health and safety information, systems and processes, has over 20 years combined
experience in this field and an excellent understanding of Apex’s standard methodology for theverification of greenhouse gas emissions data.

Attestation:

Scott Johnston, Lead Verifier
ESG-Principal Consultant
Apex Companies, LLC
Doral, Florida

John Rohde, Technical Reviewer
ESG-Principal Consultant
Apex Companies, LLC
Lakewood, Colorado

June 7, 2024

This verification opinion declaration, including the opinion expressed herein, is provided to BorgWarner and is solelyfor the benefit of BorgWarner in accordance with the terms of our agreement. We consent to the release of thisdeclaration by you to the public or other organizations but without accepting or assuming any responsibility or liability
on our part to any other party who may have access to this declaration.

INDEPENDENT ASSURANCE STATEMENT
To: The Stakeholders of BorgWarner, Inc.
Introduction and objectives of work
Apex Companies, LLC (Apex) was engaged by BorgWarner, Inc. (BorgWarner) to provide limited
assurance of operational water withdrawal and energy use data. This assurance statement applies to thesubject matter included within the scope of work described below for the time period of January 1, 2023 toDecember 31, 2023. The intended users of the assurance statement are the stakeholders of BorgWarner.
The overall aim of this process is to provide assurance to BorgWarner stakeholders on the accuracy,reliability, and objectivity of select information.
This information and its presentation in BorgWarner’s internal and external reports (Reports) are the sole
responsibility of the management of BorgWarner. Apex was not involved in the gathering of data,
development of content and/or the drafting of the Reports. Our sole responsibility was to provide
independent assurance on the accuracy of information included in the scope of work. This is the sixthyear in which we have provided assurance over selected data.
Scope of work
BorgWarner requested Apex to include in its independent review the following:Assure the accuracy of the following data for the 2023 reporting period:oOperational Water Withdrawal

oTotal Energy Consumption

oWaste Generated

Appropriateness and robustness of underlying reporting systems and processes used to collect,analyze, and review the environmental information reported; and

Evaluation of the reported data against BorgWarner internal reporting procedures.

Boundaries of the reporting company GHG emissions covered by the assurance:
Operational Control

WorldwideLimitations and Exclusions
Excluded from the scope of our work is any assurance of information relating to:Text or other written statements associated with BorgWarner submissions

Activities outside the defined reporting period

WATER • ENVIRONMENTAL • HEALTH & SAFETY • COMPLIANCE & ASSURANCE • INFRASTRUCTURE
Apex Companies, LLC • (800) 733‐2739 • www.apexcos.com

BorgWarner, Inc.
June 17, 2024

Page 2This limited assurance engagement relies on a risk based selected sample of sustainability data and theassociated limitations that this entails. The reliability of the reported data is dependent on the accuracy of
metering and other measurement arrangements employed at the site level. This independent statement
should not be relied upon to detect all errors, omissions or misstatements that may exist.
Responsibilities
This preparation and presentation of the Subject Matter in the Report are the sole responsibility of themanagement of BorgWarner.
Apex was not involved in the drafting of the Report or of the Reporting Criteria. Our responsibilities wereto:obtain limited assurance about whether the Subject Matter has been prepared in accordance withthe Reporting Criteria;

form an independent conclusion based on the assurance procedures performed and evidence
obtained; and

report our conclusions to the Directors of BorgWarner.

Assessment Standards
We performed our work in accordance with Apex’s standard procedures and guidelines for external
Assurance of Sustainability Reports and International Standard on Assurance Engagements (ISAE) 3000
Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information(effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing andAssurance Standards Board. A materiality threshold of ±5-percent was set for the assurance process.
Summary of Work Performed
As part of our independent assurance, our work included:Assessing the appropriateness of the Reporting Criteria for the Subject Matter;

Interviews with relevant personnel of BorgWarner including individuals at the corporate level aswell as personnel interviewed during a site visit at the Seneca, South Carolina manufacturing
plant;

Reviewing the data collection and consolidation processes used to compile Subject Matter,
including assessing assumptions made, and the data scope and reporting boundaries;

Review of documentary evidence including source data, calculation methodologies, emission
factors, conversion factors and other supporting documentation produced by BorgWarner;

Agreeing a selection of the Subject Matter to the corresponding source documentation;



Reviewing BorgWarner systems for quantitative data aggregation and analysis; and

Assessing the disclosure and presentation of the Subject Matter to ensure consistency withassured information.

BorgWarner, Inc.
June 17, 2024

Page 3Conclusion
On the basis of our methodology and the activities described above, it is Apex’s opinion that:
Nothing has come to our attention to indicate that the reviewed information within the scope of
our assurance is not materially correct.

Nothing has come to our attention to indicate that the reviewed information is not a fair
representation of the actual data for calendar year 2023.

It is our opinion that BorgWarner has established appropriate systems for the collection,
aggregation, and analysis of quantitative data within the boundaries of the reporting for
determination of the following for BorgWarner:


Operational Water Withdrawal – 390,717 kilogallons

Energy use:
Total Energy: 1,086,832 megawatt hours
Grid Energy: 758,280 megawatt hours
Renewable Energy: 212,378 megawatt hours

Waste:Total Waste: 183,530 metric tons
Total Recycled/Composted: 170,276 metric tons
Total Hazardous Waste: 7,193 metric tons

*Note: Data and information supporting waste volume assertions were in many cases estimated(Approximately 8% of total waste volume was estimated) rather than historical in nature. Total waste
volumes were reported for 60 of BorgWarner’s 78 sites).
Statement of independence, integrity, and competenceApex is an independent professional services company that specializes in Health, Safety, Social andEnvironmental management services including assurance with over 30 years history in providing theseservices.
Apex has implemented a Code of Ethics across the business to maintain high ethical standards amongstaff in their day-to-day business activities.
No member of the assurance team has a business relationship with BorgWarner, its Directors orManagers beyond that of verification and assurance of sustainability data and reporting. We haveconducted this assurance assignment independently and we believe there to have been no conflict ofinterest.

BorgWarner, Inc.
June 17, 2024

Page 4

The assurance team has extensive experience in conducting assurance over environmental, social,
ethical and health and safety information, systems and processes, having over 20 years of combined
experience in this field and an excellent understanding of Apex’s standard methodology for the assuranceof sustainability and non-financial data and reports.

Scott Johnston, Lead Verifier
ESG-Principal Consultant
Apex Companies, LLC
Doral, Florida

John Rohde, Technical Reviewer
ESG-Principal Consultant
Apex Companies, LLC
Lakewood, Colorado

June 17, 2024
This assurance statement, including the opinion expressed herein, is provided to BorgWarner and is solely for the benefit ofBorgWarner in accordance with the terms of our agreement. We consent to the release of this statement by you to yourstakeholders in order to satisfy disclosure requirements but without accepting or assuming any responsibility or liability on our part tothe stakeholders or to any other party who may have access to this statement.