Assurance Statement related toWater 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
water consumption for the calendar year 2017 and fiscal year 2017 (hereafter referred to as“the Report”).
The Report relates to water consumed by Gap’s operations in the United States of America(US) for both calendar year 2017 (CY 2017), and fiscal year 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 carryout 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 LRQA’s Verification Approach while
using the principles ISO 14064–3:2006 Specification with guidance for validation andverification of greenhouse gas assertions to provide limited assurance that water
consumption data as presented in the Report have been prepared in conformance with theGap Water Methodology and Assumptions and taking into consideration 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
and covered the following activities:• Conducted phone interviews with the key personnel responsible for collecting,recording and reporting Gap’s water consumption data;• Reviewed Gap’s systems for collecting, recording and reporting data;• Reviewed data sources, including raw data, internal reports and calculation data; and• Reviewed information and data presented by Gap in its final summary of their waterconsumption.
Level of Assurance & Materiality
The opinion expressed in this Assurance Statement has been formed on the basis of alimited level of assurance and at a materiality of the professional judgment of the verifier.

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LRQA’s Opinion
Based on LRQA’s approach nothing has come to our attention that would cause us to believethat the total water consumption disclosed in the Report, as summarized in Table 1 below,
are not materially correct and have not been prepared in conformance with the Gap Water
Methodology and Assumptions and taking into consideration 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 Gap and as such do not compromise our independence or
impartiality.
SignedDated: 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, Water Consumption for CY 2017 and FY 2017 for USfacilities
Scope of Water Inventory
Calendar Year 2017
Fiscal Year 2017

QuantityUnits926,546
935,771m3m3This 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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