Diageo : Corporate Citizenship assurance statement 2022

				Reporting boundaries
Introduction	GRI Index	UNGC Index	SASB	and methodologies	External assurance

External assurance:

Corporate Citizenship

Diageo 2022 B4SI Assurance

Statement

Corporate Citizenship has conducted an assurance of Diageo's use of the Business for Societal Impact (B4SI) Framework for measuring corporate community investment activity occurring between July 2021 and June 2022.

Diageo is an active member of B4SI. The B4SI measurement Community Investment Framework helps businesses to improve the management, measurement and reporting of their social impact. It moves beyond charitable donations to include the full range of contributions (time, in-kind and cash) made to social causes, and assesses the actual results for the community and for the business. (See https://b4si.netfor more information).

As managers of B4SI, we have worked with Diageo to ensure the B4SI model and its principles have been applied across all operations when measuring community investment programmes in 2021-22.

The scope of the B4SI assurance covers the inputs contributed and the outputs achieved through its corporate community investment activities.

Having conducted an assessment, we are satisfied that the data reflects the B4SI principles. Our work has not extended to an independent audit of the data and the scope of the statement is limited to the reporting period.

The main findings of the assurance process, including the strengths to Diageo's embedding of the Framework as well

as opportunities for development, are explained in a separate management report.

Corporate Citizenship

www.corporate-citizenship.com

July 2022

DIAGEO ESG Reporting Index 2022

117