MGM Resorts International : 2021 Greenhouse Gas Verification Statement (Scope 3)

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		Statement of Verification for MGM Resorts International's
		Scope 3 Greenhouse Gas Inventory for Calendar Year 2021
Trinity Consultants (Trinity) has conducted an independent third-party verification of the MGM
Resorts International (MGM) greenhouse gas (GHG) inventory for Calendar Year 2021. MGM has
prepared a Scope 3 GHG emissions inventory for specific source categories. Trinity was engaged
to review supporting evidence and provide assurance to MGM that the activity data, factors and
calculations used in developing selected categories of the company's Scope 3 GHG inventory are
accurate, reliable, and of suitable quality to characterize category-specific Scope 3 GHG emissions
for the reported year.
•	Operational Influence
Organiza	and Operational Boundaries
•	The Global Facility Portfolio (including hotels, casinos, conference and entertainment venues,
	administrative offices) reflecting Scope 3 emissions from Category 5 (waste generated in
	operations) and Category 6 (business travel).
•	WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard
GHG Calculation and Reporting Protocols
•	MGM Resorts International GHG Inventory Management Plan
•	IPCC AR4 (100-yr) Global Warming Potentials
•	U.S. EPA eGRID 2022 (2020 data)
•
	US EPA Center for Corporate Climate Leadership GHG Emission Factors Hub (2022)
• Environmental Resources Trust (ERT) Corporate GHG Verification Guideline (CGVG), Tier II,
GHG Verif cation Protocol
	appropriate for basic	reporting and voluntary efforts for which there are no requirements for
	GHG emissions reduction compliance, suitably adapted
•	Limited Assurance
Level of Assurance
Data Assertion and Period Covered
		Parameter			Value	Units
	Generated in Operations) GHG
	Scope 3 (Category 5 - Waste			22,611	Metric Tons CO2	Equivalent
	Emissions
	Scope 3 (Category 6 - Business			836	Metric Tons CO2	Equivalent
	Travel) GHG Emissions
			Period Covered:		January 1, 2021, to December 31, 2021

GHGInterviewedVerif cationkeyMethodolstaff fromgyMGM's Global Headquarters in Las Vegas, NV, including the Vice

• President, Research & Analytics and Manager, Sustainability Data & Reporting, who are responsible for compiling facility activity and energy data, and calculating GHG emissions. Our work included visits to MGM's operating facilities, interaction with staff located at MGM's

•	Las Vegas, NV headquarters and verification of facility-specific data supporting MGM's
	reported Scope 3 GHG emissions.
•	Reviewed the corporate process for gathering relevant energy and activity data and
	developing the GHG inventory.
•	Ensured that MGM's scope and boundaries reflected in the GHG inventory are fair and
	accurate.
•	Reviewed internal practices for collecting, analyzing, reviewing and compiling activity and
	energy data for performing Scope 3 GHG calculations.
•	Selected and reviewed a sample of input data, factors and calculations for the selected Scope
	3 categories consistent with the ERT CGVG, Tier II.
	Confirmed that the GHG calculations and emissions factors used are current and resulted in
	overall estimates that are accurate, reasonable and without material discrepancies.

BasedAs uranceon Trinity'sOpinionprocedures to verify MGM's Scope 3 indirect GHG emissions (Category 5 - Waste Generated inOperations, Category 6 - Business Travel) for Calendar Year 2021, no material discrepancies were identified that would indicate that the activity and energy data, emissions calculations, and equations supporting the company's Scope 3 GHG emissions are not represented fairly in accordance with WRI/WBCSD GHG Protocols.

Trinity has concluded that MGM has implemented sufficient systems and controls for the collection and analysis of activity data used to determine the selected categories Scope 3 GHG emissions.

Trinity Consultants is an international consultancy with more than 45 years of experience
P ofessional Competence, Due Diligence d Impartiality
developing, reviewing, and providing assurance on emission inventories of all types - including
GHG inventories. Professional competence, due diligence and impartiality were exercised via:
	Independence - Trinity's Verification Team members did not participate in development of
•	MGM's Scope 3 GHG inventory. The Team maintained objectivity throughout the GHG
	assurance process and made determinations based on objective evidence gathered and
•	generated during the evaluation.
	Ethical Conduct - The Verification Team demonstrated discretion and observed appropriate
•	confidentiality procedures throughout the GHG assurance process.
	Fair Prese tation - The findings and conclusions presented in this report are presented
	truthfully and accurately. No significant obstacles were encountered in executing the Scope 3
•	GHG verification for the selected categories.
	Due Professional Care - The Verification Team members possess more than 30 years of
	collective experience in developing and reviewing GHG inventories. Due professional care
	and judgment were exercised in conducting the GHG inventory assurance.

Trinity consents to the release of this verification statement by MGM to CDP in order to satisfy the terms of CDP disclosure requirements, but without accepting or assuming any responsibility or liability on our part to CDP or to any other party who may have access to this letter or our assurance report.

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Trinity has prepared a separate report to MGM management detailing the scope of our GHG verification activity and confirming the verification opinion expressed above.

DirectorR ch Pandullo,- SustainabilityMEM, Certified& EHS EMSManagementLead Auditor

Trinity Consultants, Inc. / Dallas, TX

www.trinityconsultants.com

Issued July 27, 2022

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