Assurance Statement related toGreenhouse Gas Emissions and Energy Inventory CY 2017 and FY 2017
Prepared for Gap, Inc.

Terms of Engagement
This Assurance Statement has been prepared for Gap, Inc. (Gap).
Lloyd’s Register Quality Assurance, Inc. (LRQA) was commissioned by Gap to assure its greenhousegas (GHG) emissions inventory and energy consumption for the calendar year 2017 and fiscal year2017 (hereafter referred to as “the Report”).
The Report relates to Scope 1, Scope 2, and Scope 3 (air travel and rental car) GHG emissions andthe energy consumption in Gap’s global operations for both calendar year 2017 (CY 2017), and fiscalyear 2017, covering the period February 1, 2017 to January 31, 2018 (FY 2017).
Management Responsibility
Gap’s management was responsible for preparing the Report and for maintaining effective internal
controls over the data and information disclosed. LRQA’s responsibility was to carry out an assurance
engagement on the Report in accordance with our contract with Gap.
Ultimately, the Report has been approved by, and remains the responsibility of Gap.
LRQA’s Approach
Our verification has been conducted in accordance with ISO 14064–3:2006 Specification withguidance for validation and verification of greenhouse gas assertions to provide limited assurance thatGHG emissions and energy consumption data as presented in the Report have been prepared inconformance with the World Resources Institute/World Business Council for Sustainable Development(WRI/WBCSD) Greenhouse Gas (GHG) Protocol, Revised edition.
To form our conclusions the assurance engagement was undertaken as a sampling exercise andincluded the following activities:••••

Conducted phone interviews with the key personnel responsible for collecting, recording andreporting Gap’s GHG emissions and energy consumption data;
Reviewed Gap’s systems for collecting, recording and reporting data;
Reviewed data sources, including raw data, internal reports and calculation data; andReviewed information and data presented by Gap in its final summary of GHG emissions andenergy consumption.

Level of Assurance & Materiality
The opinion expressed in this Assurance Statement has been formed on the basis of a limited level ofassurance and at a materiality of the professional judgment of the verifier.
LRQA’s Opinion
Based on LRQA’s approach nothing has come to our attention that would cause us to believe that thetotal Scope 1, Scope 2 and Scope 3 GHG emissions and the energy consumption disclosed in theReport, as summarized in Table 1 and Table 2 below, are not materially correct and have not been
prepared in conformance with the WRI/WBCSD GHG Protocol, Revised edition.
LRQA’s Independence
LRQA is the 3rd party assurance provider for Gap’s GHG emissions inventory, energy consumption
data and water consumption data. These assessments are the only work undertaken by LRQA for Gapand as such do not compromise our independence or impartiality.

Page 1 of 2Signed

Dated: 30 May 2018

Marisol Bacong
LRQA Lead Verifier
On behalf of Lloyd’s Register Quality Assurance, Inc.,
1330 Enclave Parkway, Suite 200,Houston, TX 77077
United States of America
LRQA reference number: UQA00000004
Table 1. Summary of Gap, GHG Emissions CY 2017 and FY 2017
Scope of GHG emissions
Direct GHG emissions (Scope 1)
Energy indirect GHG emissions – Location-based (Scope 2)
Energy indirect GHG emissions – Marketbased (Scope 2)
Other indirect GHG emissions (Scope 3Business Travel)

CY 2017
Tonnes CO2e25,157

FY 2017
Tonnes CO2e26,320383,028

382,822

379,439

379,183

40,24040,240

Table 2: Summary of Gap, Energy Consumption CY 2017 and FY 2017
Scope of Energy Consumption
Total Scope 1
Total Scope 2

CY 2017
MWh136,977
953,101

FY 2017
MWh143,357
952,922

This Assurance Statement is subject to the provisions of this legal section:
This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety.
Lloyd's Register Group Limited, its affiliates and subsidiaries, including LRQA, Inc., and their respective officers, employees or agents are,individually and collectively, referred to in this Legal Section as 'Lloyd’s Register'. Lloyd’s Register assumes no responsibility and shall not beliable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or howsoever provided,
unless that person has signed a contract with the relevant Lloyd’s Register entity for the provision of this information or advice and in that case any
responsibility or liability is exclusively on the terms and conditions set out in that contract.
Due to inherent limitations in any internal control, it is possible that fraud, error, or non-compliance with laws and regulations may occur and not bedetected. Further, the verification was not designed to detect all weakness or errors in internal controls so far as they relate to the requirements
set out above as the verification has not been performed continuously throughout the period and the verification carried out on the relevant internalcontrols were on a test basis. Any projection of the evaluation of control to future periods is subject to the risk that the processes may become
inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.
The English version of this Assurance Statement is the only valid version. Lloyd’s Register assumes no responsibility for versions translated into
other languages.
In the case of any conflict between the English and other versions of this legal section, the English version shall prevail.

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