2023

CitizenSnap ReportGRI Index

GRI
INDEX

Statement of use:
Snap Inc. has reported
the information cited inthis GRI content index
for the period January 1,
2022 to December 31,
2022 with reference tothe GRI Standards.

General Disclosures 2021
GRI Standard Title

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

GRI 2: General Disclosures 2021

2-1

Organizational details

Snap Inc. is a publicly held holding company, listed on the New York
Stock Exchange (NYSE: SNAP). The ownership and legal form can befound in the Stock and Voting Structure section of the CitizenSnapReport (page 48).
Snap operates in 17 countries worldwide. The locations of operations
can be found in the About Snap section of the CitizenSnap Reportand on Snap’s career page here.

GRI 1 used:
GRI 1: Foundation 2021

FOR THE FULL REPORT, GO TO:
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1 // 2023 CitizenSnap Report

GRI 2: General Disclosures 2021

2-2

Entities included in the organization’s sustainability reporting

Snap’s CitizenSnap report covers environmental, social andgovernance (ESG) topics for all entities included in the consolidated
financial statements (see SEC Form 10-K).

GRI 2: General Disclosures 2021

2-3

Reporting period, frequency and contact point

Reporting period is January 1, 2022 - December 31, 2022, unlessotherwise noted. We follow an annual reporting cycle. Questions
regarding this report can be sent to sustainability@snap.com.

GRI 2: General Disclosures 2021

2-4

Restatements of information

The organization has not made any restatement in the reporting period.

GRI 2: General Disclosures 2021

2-5

External assurance

Snap's greenhouse gas emission are verified by an independent
third-party verification. Assurance Statement.

GRI 2: General Disclosures 20212-6

Activities, value chain and other business relationships

More information can be found in the Form 10-K.

GRI 2: General Disclosures 2021

2-9

Governance structure and composition

Governance section of the CitizenSnap Report and the Governance(page 42) section of the Snap Investor Portal.

GRI 2: General Disclosures 2021

2-22Statement on sustainable development strategy

A letter from Snap's CEO can be found in the CitizenSnap Report(page 3).

GRI 2: General Disclosures 2021

2-23

Policy commitments

Our Supply Chain section (page 35) of CitizenSnap Report and ourCode of Conduct.

GRI 2: General Disclosures 2021

2-24

Embedding policy commitments

Responsible Products section (page 12), the Governance section(page 42) of the CitizenSnap Report and our Code of Conduct.

GRI 2: General Disclosures 2021

2-25

Processes to remediate negative impacts

Governance section (page 42) of the CitizenSnap Report.

2023

CitizenSnap ReportGRI Index

GRI
INDEX

Statement of use:
Snap Inc. has reported
the information cited inthis GRI content index
for the period January 1,
2022 to December 31,
2022 with reference tothe GRI Standards.
GRI 1 used:
GRI 1: Foundation 2021

General Disclosures 2021

(Continued)

GRI Standard Title

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

GRI 2: General Disclosures 2021

2-28

Membership associations

Snap is a member, sponsor, or partner of of the Business Ethics
Leadership Alliance (BELA), AnitaB.org, DisabilityIN, GLAAD, The
National Center for Women & Information Technology (NCWIT),
Coqual, Kapor Center, Catalyze Tech, Responsible Business Alliance(RBA), Global Alliance for Responsible Media (GARM), Information
Technology Industry Council, and Business for Social Responsibility,
among others.

GRI 2: General Disclosures 2021

2-29

Approach to stakeholder engagement

Materiality section (page 56) of the CitizenSnap Report and thecompany’s Form 10-K.

GRI 3: Material Topics 2021

3-1

Process to determine material topics

Materiality (page 56) and About this Report (page 55) section of theCitizenSnap Report.

GRI 3: Material Topics 2021

3-2

List of material topics

Materiality (page 56) and About this Report (page 55) section of theCitizenSnap Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Materiality (page 56) and About this Report (page 55) section of theCitizenSnap Report.

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

More information can be found in the Form 10-K.

GRI 3: Material Topics 2021

3-3Management of material topics

Monitoring (page 36), Community and Giving (page 20), Materiality(page 56), and Governance (page 47) sections of the CitizenSnap
Report and in the company's Code of Conduct.

GRI 200 Economic
GRI Standard Title

GRI 201: Economic Performance 2016

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CITIZEN.SNAP.COM

2 // 2023 CitizenSnap Report2023CitizenSnap ReportGRI Index

GRIINDEX

GRI 200 Economic
GRI Standard Title

Statement of use:
Snap Inc. has reported
the information cited inthis GRI content index
for the period January 1,
2022 to December 31,
2022 with reference tothe GRI Standards.
GRI 1 used:
GRI 1: Foundation 2021

(Continued)

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

3-3Management of material topics

Materiality (page 56) and Our Supply Chain (page 35) sections ofthe CitizenSnap Report and in the company's Code of Conduct.

GRI 205: Anit Corruption 2016

205-2

Communication and training about anti-corruption
policiesand procedures

All of Snap’s employees are trained on the company’s Code ofConduct which includes policies and guidance on anti-corruption.

GRI 3: Material Topics 2021

3-3Management of material topics

Integrity and Compliance section (page 49) of the CitizenSnap
Report and the Code of Conduct.

GRI 207: Tax 2019

207-1

Approach to tax

Tax Strategy section (page 50) of the CitizenSnap Report and Snap’s
Global Tax Strategy document.

GRI 207: Tax 2019

207-2

Tax governance, control and risk management

Tax Strategy section (page 50) of the CitizenSnap Report and Snap’s
Global Tax Strategy document.

GRI 207: Tax 2019

207-3

Stakeholder engagement and management of concerns
related to tax

Tax Strategy section (page 50) of the CitizenSnap Report and Snap’s
Global Tax Strategy document.

GRI 3: Material Topics 2021

3-3Management of material topics

Tax Strategy section (page 50) of the CitizenSnap Report and Snap’s
Global Tax Strategy document.

GRI 204: Procurement Practices 2016
GRI 3: Material Topics 2021
GRI 205: Anti Corruption 2016

GRI 207: Tax 2019

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3 // 2023 CitizenSnap Report

2023

CitizenSnap ReportGRI Index

GRI
INDEX

Environmental
GRI Standard Title

Statement of use:
Snap Inc. has reported
the information cited inthis GRI content index
for the period January 1,
2022 to December 31,
2022 with reference tothe GRI Standards.
GRI 1 used:
GRI 1: Foundation 2021

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

3-3Management of material topics

Planet (page 24) and Our Products (page 34) section of theCitizenSnap Report.

GRI 302: Energy 2016

302-1

Energy consumption within the organization

Planet (page 24) and Our Products (page 34) section of theCitizenSnap Report.

GRI 302: Energy 2016

302-4

Reduction of energy consumption

Planet (page 24) and Our Products (page 34) section of theCitizenSnap Report.

GRI 302: Energy 2016

302-5

Reductions in energy requirements of products and services

Planet (page 24) and Our Products (page 34) section of theCitizenSnap Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Planet (page 24), Climate (page 25) and Looking Ahead (page 34)
in Our Products sections of the CitizenSnap Report.

GRI 305: Emissions 2016

305-1

Direct (Scope 1) GHG emissions

Planet (page 24) section of the CitizenSnap Report.

GRI 305: Emissions 2016

305-2

Energy indirect (Scope 2) GHG emissions

Planet (page 24) section of the CitizenSnap Report.

GRI 305 - Emissions 2016

305-3

Other indirect (Scope 3) GHG emissions

Planet (page 24) section of the CitizenSnap Report.

GRI 305 - Emissions 2016305-4

GHG emissions intensity

Planet (page 24) section of the CitizenSnap Report.

GRI 305 - Emissions 2016

305-5

Reduction of GHG emissions

Planet (page 24) section of the CitizenSnap Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Planet (page 24), Climate (page 25) and Looking Ahead in
Our Products (page 34) sections of the CitizenSnap Report.

GRI 301 Materials 2016
GRI 3: Material Topics 2021
GRI 302: Energy 2016

GRI 305: Emissions 2016

FOR THE FULL REPORT, GO TO:
CITIZEN.SNAP.COM

4 // 2023 CitizenSnap Report

2023

CitizenSnap ReportGRI Index

GRI
INDEX

SocialGRI Standard Title

Statement of use:
Snap Inc. has reported
the information cited inthis GRI content index
for the period January 1,
2022 to December 31,
2022 with reference tothe GRI Standards.
GRI 1 used:
GRI 1: Foundation 2021

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

GRI 401 Employment 2016

401-1

New employee hires and employee turnover

Snap's Diversity Annual Report.

GRI 401 Employment 2016

401-2

Benefits provided to full-time employees that are notprovided to temporary or part-time employees

Supporting our Team section (page 44) of the CitizenSnap Report.

GRI 401 Employment 2016

401-3

Parental leave

Supporting our Team section (page 44) of the CitizenSnap Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Supporting our Team section (page 44) of the CitizenSnap Report.

GRI 401 Employment 2016

GRI 403: Occupational Health and Safety 2018
GRI 403:
Occupational Health and Safety 2018

403-9

Work-related injuries

Total recordable incident rate: 0.31
Total lost time incident rate: 0.016

GRI 3: Material Topics 2021

3-3Management of material topics

Supporting our Team section (page 44) of the CitizenSnap Report.

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

There were nearly 44,000 hours of professional developmenttraining — an average of more than 6 hours per learner.

GRI 404: Training and Education 2016

404-2

Programs for upgrading employee skills and transition

Supporting our Team section (page 44) of the CitizenSnap Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Talent Development section (page 45) of the CitizenSnap Report.

GRI 404: Training and Education 2016

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5 // 2023 CitizenSnap Report

2023

CitizenSnap ReportGRI Index

Social(Continued)

GRI Standard Title

Disclosure Number

Disclosure Name

Location/Section in Report/Explanation

GRI 405: Diversity and Equal Opportunity 2016
GRI 405:
Diversity and Equal Opportunity 2016405-1

Diversity of governance bodies and employees

Governance section (page 47) of the CitizenSnap Report and Snap's
Diversity Annual Report.

GRI 3: Material Topics 2021

3-3Management of material topics

Snap's Diversity Annual Report.

3-3Management of material topics

Snap’s Diversity Annual Report.

3-3Management of material topics

Our Supply Chain section (page 35) of the CitizenSnap Report.

3-3Management of material topics

Safety by Design section (pages 15-16) of the CitizenSnap Report.

GRI 418: Customer Privacy 2016

418-1

Substantiated complaints concerning breachesof customer privacy and losses of customer data

Security by Design section (page 17) of the CitizenSnap Report andin Snap's Privacy Center.

GRI 3: Material Topics 2021

3-3Management of material topics

Security by Design section (page 17) of the CitizenSnap Report andin Snap's Privacy Center.

GRI 406: Non-Discrimination 2016
GRI 3: Material Topics 2021
GRI 414: Supplier Social Assessment 2016
GRI 3: Material Topics 2021

GRI 416: Customer Health and Safety 2016GRI 3: Material Topics 2021
GRI 418: Customer Privacy 2016

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6 // 2023 CitizenSnap Report