SASB
Costco follows the guidance of the Sustainability Accounting Standards Board (SASB)
Standards for reporting on sustainability metrics.

SustainabilityAccountingStandards
Board1

In ﬁscal year (FY) 2021, we began an assessment of ESG reporting
methodologies, best practices, trends and opportunities. We
determined that the Sustainability Accounting Standards Board(SASB) Standards would provide investors information pertaining totopics that are relevant to our operations.
We identiﬁed two SASB industries most relevant to our business:
Food Retailers & Distributors and Multiline; and Specialty Retailers &Distributors. A cross-functional team reviewed these SASB metrics
and selected those that were relevant to our operations. With theassistance of third-party consultants, we conducted a data quality
risk-assessment of these selected SASB metrics. Based upon thatassessment, we identiﬁed a subset of SASB metrics for which wereported our U.S. operations. For FY22, we have expanded thescope of those metrics and report on our global business in thefollowing reference table.

SASB Topics & Metrics

FY22 (Global)

FY21 (US Only)

Global: 2,148,700 GJUS: 2,032,600 GJ
0% renewable

US: 1,868,000 GJ20% renewable

CY21CY20

Global: 621,900 mtCO2e
US: 475,000 mtCO2e

US: 461,000 mtCO2e

CY21

CY20

Fleet Fuel Management
FB-FR-110a.1 Fleet fuel consumed, percentage
renewable1

Air Emissions from Refrigeration
FB-FR-110b.1 Gross global Scope 1 emissions
from refrigerants3
Energy Management
FB-FR-130a.1 Operational energy consumed,
percentage grid electricity, percentage renewableenergyEnergy Consumed
Grid Electricity
Renewable Energy

Global:23,946,000 GJ
60.1%
3.6%

US:17,042,000 GJ57.6%
4.9%

US:
15,641,000 GJ2
60.3%
3.6%

Data Security
FB-FR-230a.1 Number of data breaches,
percentage involving personally identiﬁable
information (PII), number of customers aﬀected

Costco did not identify any material data breaches in
FY22

FB-FR-230a.2 Discussion of management approach
to identifying and addressing data security risks

See “Data Security” on the Governance & Reporting section of our Sustainability Commitment

One (1) breach occurred within thereporting period which may have
involved PII, less than 500 membersimpacted4

Labor Practices
FB-FR-310a.1 (1) Average hourly wage and (2)percentage of in-store and distribution center
employees earning minimum wage, by region(1) $26 average hourly wage for US employees5(2) All employees earn more than the regional minimumwage(1) $24 average hourly wage
(2) All EEs earn more than theregional minimum wage

FB-FR-310a.2 Percentage of active workforce
covered under collective bargaining agreements

Less than 10% of employees are represented byunions6

8.2% of employees are covered
under collective bargainingagreements

CG-MR-310a.2 (1) Voluntary and (2) involuntary
turnover rate for in-store employees

Voluntary turnover
Involuntary turnover
Involuntary turnoverof regular workforce

Global:
10.9%
12.7%
3.0%

US:
11.6%
10.9%
3.5%

US:7
9.6%
11.8%
3.5%

Workforce Diversity & Inclusion
CG-MR-330a.1 Percentage of gender andracial/ethnic group representation for (1)management and (2) all other employees

See graphs found in the “Inclusion” page on the People & Communities section of ourSustainability Commitment

Activity Metrics

2FB-FR-000.A Number of (1) retail locations & (2)distribution centers(1) 838 warehouses and business centers(2) 68 distribution and 97 logistics facilities(1) 564 warehouses and businesscenters(2) 38 distribution and 111 logistics
facilities

FB-FR-000.B Total area of (1) retail space and (2)distribution centers(1) 11.4 mil m² operating space (122.5 mil ft²)
(2) 2.9 mil m² distribution and logistics facilities (31.0
mil ft²)(1) 7.7 mil m² operating space (83.2mil ft²)
(2) 2.5 mil m² distribution andlogistics facilities (27.1 mil ft²)

1. Renewable fuel is not directly purchased though there may be renewable fuelin the fuel mix purchased.
2. This value has been restated due to change in methodology to be consistent
with current year presentation.
3. For US, data is as reported by third-party service technicians and for systems
over 50 lbs. We report emissions from the six gases covered under the Kyoto
Protocol. More complete reporting may be found in our CDP report.
4. Consistent with the NIST Computer Security Incident Handling framework,
Costco maintains incident response plans and playbooks that address corrective
actions to be taken in response to data security incidents. While the actions
themselves are incident-speciﬁc, they may include notiﬁcations to impacted
individuals and regulatory agencies, additional employee communications andtraining, technical or physical controls or process implementation, anddocumentation reviews and updates.
5. Our "true rate of pay" is $27, which includes twice-yearly Extra Checks forlong-tenured hourly employees.
6. ReprRepresents
esents percentage
percentage of employees cover
covereded under a collective bar
bargaining
gainingagragreement
eement at ﬁscal yearyear-end.
-end.
estateded due tto
o cat
categorization
egorization of ttermination
ermination
7. These percentages
percentages have been rrestat
codes. WWee consider all seasonal turnover as involuntar
involuntaryy.

3

UpdatedDec 2022