Assurance Statement related toGreenhouse Gas Emissions and Energy Inventory CY 2015
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 GHG emissions inventory
and energy consumption for the calendar year 2015 (hereafter referred to as “the Report”).
The Report relates to Scope 1, Scope 2, and Scope 3 (air travel and rental car) GHG emissions and the energyconsumption in Gap’s global operations.
Management Responsibility
Gap’s management was responsible for preparing the Report and for maintaining effective internal controls overthe data and information disclosed. LRQA’s responsibility was to carry out an assurance engagement on theReport in accordance with our contract with Gap.
Ultimately, the Report has been approved by, and remains the responsibility of Gap.
LRQA’s Approach
Our assurance has been conducted using the principles of ISO 14064–3:2006 Specification with guidance forvalidation and verification of greenhouse gas assertions to provide limited assurance that GHG emissions andenergy consumption data as presented in the Report have been prepared in conformance 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 and included thefollowing activities:Conducted site visit and 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 and energy
consumption.

Level of Assurance and Materiality
The opinion expressed in this Assurance Statement has been formed on the basis of a limited level of assurance
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 the total Scope
1, Scope 2 and Scope 3 GHG emissions and the energy consumption disclosed in the Report, as summarized inTable 1 and Table 2 below, are not materially correct and have not been prepared in conformance with theWRI/WBCSD GHG Protocol, Revised edition.

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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 notcompromise our independence or impartiality.
thSigned:

Dated: 26 May, 2016

Marisol Bacong,
Lead Verifier
On behalf of LRQA, Inc.
Houston, Texas
United States of America
LRQA Reference: RMA10207A
Table 1. Summary of Gap, GHG Emissions Report CY 2015
Scope of GHG emissions

Tonnes CO2

Direct GHG emissions (Scope 1)

29,572

Energy indirect GHG emissions – Location -based(Scope 2)475,964

Energy indirect GHG emissions – Market-based(Scope 2)475,964

Other indirect GHG emissions (Scope 3)

24,871

Table 2: Summary of Gap, Energy Consumption Report CY2015
Scope of Energy Consumption

kWhTotal Scope 1:
Jet Fuel
Natural Gas
Number 2 Fuel Oil
PropaneTotal Scope 2:
Chilled Water
Electric PowerSteam

161,128,719
1,707,054
154,961,562
2,731,484
1,728,619
1,058,463,924
1,222,544
1,054,580,783
2,660,597

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 andcollectively, referred to in this Legal Section as 'Lloyd’s Register'. Lloyd’s Register assumes no responsibility and shall not be liable 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 therelevant 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 be detected.
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 theverification has not been performed continuously throughout the period and the verification carried out on the relevant internal controls 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 thatthe 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 any other language versions of this Legal Section, the English version shall prevail.

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