Cencora : ESG Reporting Index (cencora-fy23-reporting-index--updated)

	CCencora FY23 ESG Reporting Index | 2
Table of contents
Independent Limited Assurance Report to Cencora Inc	3
About Cencora	7
ESG at Cencora	7
About this report	8
Cencora key company policies and resources	10
Stakeholder engagement	11
Global Reporting Initiative (GRI)	14
Sustainability Accounting Standards Board (SASB)	50
Task Force on Climate-related Financial Disclosures*	54
United Nations Sustainable Development Goals (SDGs)	59
World Economic Forum Stakeholder Capitalism Metrics*	61
2022 Employer Information Report EEO-1	63
Cencora FY23 reporting criteria	66

Cencora FY23 ESG Reporting Index | 3

Independent Limited Assurance Report to Cencora Inc.

(formerly AmerisourceBergen Corporation)

ERM Certification and Verification Services Incorporated ("ERM CVS") was engaged by Cencora Inc. ("Cencora") to provide limited assurance in relation to the selected information set out below and presented in their 2023 FY23 Environmental, Social, and Governance Report Microsite, as of 26th January 2024, and ESG Reporting Index (the "Reports").

Engagement summary

Scope of our assurance engagement

Whether the FY23 information and data for the specified sections and indicators of the Reports listed below are fairly presented, in all material aspects, in accordance with the reporting criteria.*

• Purpose-driventeam members: Diversity, equity, and inclusion; Caring for team members
• Resilient and Sustainable Operations: Environmentally aware; Supply chain and stewardship; Supplier Diversity
• Healthy customers and communities: Advancing Global Health; Corporate engagement; The Cencora Impact Foundation
• Our approach to ESG - Helping combat the opioid epidemic

*Excludes information included in quotes, interviews and spotlights.

Governance, Ethics & Compliance

• Employee acknowledgement of Code of Conduct and Anticorruption policies [%]

Diversity & Inclusion

• Individuals within the organization's Board of Directors and Executive Management Committee by gender & ethnicity [GRI 405-1a] [%]
• Employees by gender & ethnicity [GRI 405-1b] [%]

Community Impact & Investment

• Operations with implemented local community engagement, impact assessments, and/or development programs [GRI 413-1] [%]
• Operations with significant actual and potential negative impacts on local communities [GRI 413-2]
• Employees that participated in Annual paid Volunteer Time Off program [#]

Access to Healthcare

• Monetary value of OTC donations to non-profits [USD]

Disaster Preparedness and Response/Humanitarian Relief

• Monetary value of donations for disaster response [USD]

Environment -Energy & Climate & Waste Management

• Renewable energy consumption [GRI 302.1b] [Mwh]
• Total waste generation [GRI 306 3.a] [Tons]

Prescription Drug Safety

• Description of methods and technologies used to maintain traceability of products throughout the distribution chain and prevent counterfeiting [SASB HC-DI-260a.1]

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Transportation Efficiency

• Description of efforts to reduce the environmental impact of logistics [SASB HC-DI-110a.2]

Responsible Packaging

• Description of strategies to reduce the environmental impact of packaging throughout its lifecycle implemented within the reporting year [SASB RT0204-12]

Energy & GHG Emissions

• Total energy consumption [MWh]
• Total Scope 1 GHG emissions (MT CO2e)
• Total Scope 2 GHG emissions (location-based) [MT CO2e]
• Total Scope 2 GHG emissions (market-based) [MT CO2e]

Our assurance engagement does not extend to information in respect of earlier periods or to any other information included in the Report.

Reporting period

1st October 2022 to 30th September 2023

Reporting criteria

• WBCSD/WRI GHG Protocol (2004, as updated January 2015) for the Scope 1, Scope 2 GHG emissions;
• GRI Sustainability Reporting Standard principles for reporting;
• SASB Healthcare distributors standard 2023;
• Cencora's internal reporting criteria and definitions as noted throughout the Reports and in the 'Cencora FY23 Reporting Criteria' section of the ESG Reporting Index.

Assurance standard and level of assurance

We performed a limited assurance engagement, in accordance with the International Standard on Assurance Engagements ISAE 3000 (Revised) 'Assurance Engagements other than Audits or Reviews of Historical Financial Information' issued by the International Auditing and Standards Board.

The procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.

Respective responsibilities

Cencora is responsible for preparing the Report and for the collection and presentation of the information within it, and for the designing, implementing and maintaining of internal controls relevant to the preparation and presentation of the Report.

ERM CVS' responsibility is to provide conclusions to Cencora on the agreed scope based on our engagement terms with Cencora, the assurance activities performed and exercising our professional judgement.

Independent Assurance Statement

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Our conclusion

Based on our activities, as described below, nothing has come to our attention to indicate that the FY23 data and information for the disclosures listed under 'Scope' above are not fairly presented in the Report, in all material respects, in accordance with the reporting criteria.

Emphasis of matter

Without affecting our conclusion, which is not modified, we draw attention to the explanatory notes provided by Cencora in 'Cencora FY23 Reporting Criteria' section of the ESG Index pages 39 and 78 relating to the specific exclusions in the waste reporting boundary.

Our assurance activities

Considering the level of assurance and our assessment of the risk of material misstatement of the Report a multi-disciplinary team of sustainability and assurance specialists performed a range of procedures that included, but was not restricted to, the following:

• Evaluating the appropriateness of the reporting criteria and alignment of the selected information.
• Performing an analysis of the external environment, including a media search, to identify sustainability risks and issues in the reporting period that may be relevant to the assurance scope.
• In-personand virtual interviews with management representatives responsible for managing the selected issues and indicators.
• Interviews and walkthroughs with relevant staff to understand and evaluate the management systems and processes (including internal review and control processes) used for collecting and reporting the selected disclosures.
• A review of the external third-party utility management provider system to confirm completeness of data reporting and test source data.
• A review at corporate level of a sample of qualitative and quantitative evidence supporting the reported information.
• An analytical review of the year-end data submitted by locations and market included in the consolidated 2023 group data for the selected disclosures which included testing the completeness and mathematical accuracy of conversions and calculations, and consolidation in line with the stated reporting boundary.
• Two in-person visits to Cencora markets (countries) in France and Spain, and one virtual visit to Netherlands to review energy related source data for the country's market and local reporting systems and controls.
• Confirming conversion and emission factors and assumptions used.
• An evaluation of the completeness and balance of the information in the specified sections based on the assurance evidence collected and the external factors review.
• Reviewing the presentation of information relevant to the scope of our work in the Reports to ensure consistency with our findings.

The limitations of our engagement

The reliability of the assured information is subject to inherent uncertainties, given the available methods for determining, calculating or estimating the underlying information. It is important to understand our assurance conclusions in this context. Our independent assurance statement provides no assurance on the maintenance and integrity of the website, including controls used to achieve this, and in particular whether any changes may have occurred to the assured information since it was first published.

Alliance Healthcare data is collected and reported at the country-level, minimizing visibility of site-level reporting. Assessment of site- level reporting was limited to the selected assurance sample. We draw attention to the possibility that if site-level reporting were available across the Alliance Healthcare portion of the business we may have identified omissions in the reported information.

Our independence, integrity and quality control

ERM CVS is an independent certification and verification body accredited by UKAS to ISO 17021:2015. Accordingly, we maintain a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. Our quality management system is at least as demanding as the relevant sections of ISQM-1 and ISQM-2 (2022).

ERM CVS applies a Code of Conduct and related policies to ensure that its employees maintain integrity, objectivity, professional competence and high ethical standards in their work. Our processes are designed and implemented to ensure that the work we undertake is objective, impartial and free from bias and conflict of interest. Our certified management system covers independence and ethical requirements that are at least as demanding as the relevant sections of the IESBA Code relating to assurance engagements.

ERM CVS has extensive experience in conducting assurance on environmental, social, ethical and health and safety information, systems and processes, and provides no consultancy related services to Cencora in any respect.

Independent Assurance Statement

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Other Matters - observations

We will provide Cencora with a separate management report with our detailed (non-material) findings and recommendations. Without affecting the conclusion presented above, we have the following key observation:

• The reported data contains estimated GHG emissions from refrigerant leakage. Cencora intends to improve the quantity of actual data incorporated into the emissions calculations in future reporting.
• Cencora continues to work on evolving its data collection and reporting processes to improve consistency of governance and controls across the enterprise.

Andrea Duque

Partner, Corporate Assurance Services

Malvern, PA

29 January 2024

ERM Certification & Verification Services Incorporated

www.ermcvs.com|[e-mail]

About this report

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About Cencora

We are a leading global pharmaceutical solutions company committed to improving the lives of people and animals everywhere.

Previously known as AmerisourceBergen, we believe in the power of pharmaceuticals to improve care and well-being. By becoming Cencora, we united our 46,000 team members under one identity in pursuit of a shared purpose: We are united in our responsibility to create healthier futures.

Our new name has connections to the words center, core, and heart, and it is rooted in what we've always considered most important: putting our customers, their patients, and our team members at the center of everything we do.

At Cencora, we enable our customers and partners to bring their healthcare innovations, hard work, and aspirations to patients around the world.

Through our distribution services, solutions, and expertise, we connect manufacturers, care providers, and patients to ensure that those who need therapies can get what they need, when and where they need it. Our comprehensive and growing portfolio includes solutions that span the full pharmaceutical product lifecycle - from assisting manufacturers in navigating the complexity of the clinical trial process to helping patients gain access to their medications through our affordability and adherence services.

Care providers of all kinds depend on us, including hospitals, health systems, pharmacies, physician practices, veterinarians, and more. We are the partner of choice for a global network of healthcare customers providing secure, reliable access to pharmaceuticals and healthcare products and solutions that optimize providers' ability to serve patients and animals.

We connect our partners to what's next across the complex and ever-changing healthcare landscape, so that together, we can achieve outcomes never thought possible.

ESG at Cencora

Creating healthier futures is the foundation for everything we do, and our purpose directly inspires our global environmental, social, and governance (ESG) impact strategy. When we deliver on our purpose, we enhance access to healthcare and do our part to enable better patient outcomes in communities, which is why we embed our ESG strategy across our business. Our ESG team collaborates cross-functionally with leaders throughout the enterprise to elevate ESG priorities and implement meaningful initiatives. In FY23, we incorporated an ESG metric covering 10% of the annual bonus opportunity into our executive compensation program. Our Board's Compensation Committee selected three components for the ESG metric that were objectively measurable and aligned with Cencora's ESG pillars of purpose-driven team members, resilient and sustainable operations, and healthy customers and communities. In addition, Cencora has a fully verified science-based target to reduce absolute Scope 1 and 2 greenhouse gas emissions 54.6% by FY2032 from a FY2019 base year. Cencora also commits that 82% of its suppliers by spend, covering purchased goods and services, will have science-based targets by FY2027.In addition, Cencora has a fully verified science-based target to reduce absolute Scope 1 and 2 greenhouse gas emissions 54.6% by FY2032 from a FY2019 base year. Cencora also commits that 82% of its suppliers by spend, covering purchased goods and services, will have science-based targets by FY2027.

By aligning our business strategy with our purpose and ESG impact priorities, we deepen our value as a trusted partner for stakeholders across the industry, advance innovation across the pharmaceutical supply chain, and create an inclusive culture where our team members feel valued and can thrive.

In FY23, we leveraged our experience, reach, and relationships to inform best practices and elevate our industry's collective impact on ESG. We shared our ESG approach through our collaboration with the International Federation of Pharmaceutical Wholesalers (IFPW) to create a new framework to support IFPW members with alignment and advancement of their key ESG activities. Susan Lorenz-Fisher, Senior Vice President, Global Sustainability, ESG Integration & Real Estate, Cencora, serves as the Chair of the IFPW ESG advisory committee, while Steve Collis, Chairman, President, and CEO, Cencora, and Juan Guerra, President, International Business Group, Cencora, sit on the IFPW Board of Directors.

About this report

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Our approach to governance and oversight

The governance and ongoing execution of our global ESG impact is the responsibility of leaders and key internal partners across Cencora. The Global ESG impact team is led by the SVP, Global Sustainability, ESG Integration, and Real Estate, and falls under the purview of the Chief Communications & Administration Officer, who reports directly into the Chairman, President, and Chief Executive Officer of Cencora.

Our global ESG impact strategy, program, and goals have direct oversight and approval by the Executive Management Committee and our Board of Directors, particularly the Governance, Sustainability, and Corporate Responsibility Committee. Compliance and ethics are the cornerstone of our approach to ESG as a company, and we maintain a shared responsibility to operate at the highest levels of business ethics and integrity standards. All activities across our global ESG initiatives follow our global Code of Ethics and Business Conduct to ensure we execute our efforts aligned to these principles and uphold our standards.

We are committed to continually evolving our ESG strategy and governance approach. The exciting growth of our business and brand on a global scale in FY23 presented meaningful opportunities to ensure our approach to ESG impact aligns with the organization Cencora is today and the bright future we have ahead. A key focus area in FY23 was the evolution of our global ESG Impact Council, a cross-functional group of leaders who champion the integration and coordination of Cencora's ESG strategy and practices with business strategy and policy. In addition to representing the various commercial and functional areas across our enterprise, we intentionally select leadership that reflects our expanded global footprint to ensure the way we positively impact people and the planet is shaped with an international viewpoint and broad industry perspective. Additional changes to our governance structure included the expansion of our subcommittees that align to our ESG priorities. Our efforts to meaningfully enhance our ESG strategy also involved engaging a diverse set of internal and external stakeholders to understand the primary ESG issues where Cencora has the greatest impact. Engaging these stakeholders empowers our understanding of where our organization should prioritize our ESG areas of focus and resources. To ensure consistent alignment across our business, several layers of team members and leaders had the opportunity to influence the prioritization of the most important ESG issues for our business, including our Global ESG Impact Council, our Executive Management, and our Board of Directors. In FY24 we look forward to a continued focus on global integration that will enable better data sharing, particularly for our newly acquired companies, and improve process alignment.

About this report

This report is based on activities in fiscal year 2023 (October 1, 2022 to September 30, 2023), except where otherwise noted. Boundaries for data included in this report are provided on a metric-by-metric basis. We utilized the principles and practices outlined in globally accepted sustainability reporting frameworks to inform the content of this report. This report has been prepared with reference to the Global Reporting Initiative (GRI) Universal Standards 2021. This ESG Reporting Index is aligned with the Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), World Economic Forum Stakeholder Capitalism Metrics (WEF),the United Nations Sustainable Development Goals (UNSDGs), and the Investors for Opioid and Pharmaceutical Accountability (IOPA). As part of our commitment to WEF Zero Health Gaps Pledge, we have woven examples throughout this report of how we are supporting our workforce, offerings & services, community, and partners through healthcare opportunities. In addition, we have externally assured select material topics and indicators included in our web-based report and disclosure index.

We continue to advance on our ESG reporting journey and are continuing to evolve as we prepare for mandatory reporting required through the upcoming European regulation, Corporate Sustainability Reporting Directive (CSRD). Our environmental data today includes actual and estimated figures from across Cencora, including Alliance Healthcare and PharmaLex where possible. As we continue to globally integrate across recently acquired businesses, we will continue to prioritize accessing and sharing more complete actual data. On June 1, 2021, Cencora completed the acquisition of a majority of Walgreens Boots Alliance's Alliance Healthcare businesses. Throughout FY23, we continued to integrate our businesses more fully. We have provided consolidated data for legacy Cencora and Alliance Healthcare where possible and specify where Cencora and Alliance Healthcare information is included throughout the report. In FY23, we divested our stake in the Alliance Healthcare Egypt business and therefore, have excluded that business from our FY23 reporting.

About this report

Cencora FY23 ESG Reporting Index | 9

Additionally, on January 1, 2023 Cencora completed its acquisition of PharmaLex Holding GmbH. Throughout FY23, we began to integrate the businesses, and commit to do so more fully in FY24 and beyond. Unless noted, data presented in this report does not include PharmaLex data given the partial year acquisition and the ongoing consolidation of data and systems.

At publication of this report, Cencora has 1,100 locations worldwide.

We plan to review and, as needed, update this Index on a quarterly basis. See below for version history details.

Revision history
Version	Revised on date	Revision description
1	January 29, 2024	Original publication of FY23 ESG Index

Cencora company policies

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Cencora key company policies and resources

Cencora CDP Climate Change Disclosure

California Compliance Document

Code of Ethics and Business Conduct

Code of Ethics for Designated Senior Officers

Conflict Minerals Policy

Conflict Minerals Report

Corporate Governance Principles

EEO-1 Disclosure

Human Rights Policy

Policy Statement on Political Engagement

Policy Statement Regarding Securities Transactions

Proxy Statement

Supplier Code of Conduct

Supplier Diversity Statement

Supplier Engagement Statement