Restaurant Brands International : 2021 GRI & SASB Index

GRI and

SASB

2021 Index

In This Section

GRI 102: General Disclosures	27
GRI 200: Economic	30
GRI 300: Environmental	31
GRI 400: Social	32

2021 Good for Brands Restaurant

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Food          Planet          People and Communities          Our Progress          2021 Index

GRI and SASB 2021 Index

for Brands Restaurant

The Global Reporting Initiative (GRI) is an independent, international organization that helps businesses and other organizations take responsibility for their impacts by providing them with the global common language to communicate those impacts to multiple stakeholders.

The Sustainability Accounting Standards Board (SASB) is an independent standard-setting organization that looks to improve efficiency and consistency in environmental, social and governance (ESG) reporting of material issues for each sector and has been developed in conjunction with investors.

As we build on our existing reporting and continue advancing our commitment to being transparent on our ESG priorities, management approaches, and performance, Restaurant Brands International has published its GRI and SASB disclosure frameworks for the financial year ended December 31, 2021.

The following index includes our response to several GRI topics, along with management approach disclosures that will support further alignment with metrics from the SASB Restaurants Standard. In certain instances,

a specific GRI or SASB topic may be described in our

reporting but Restaurant Brands International may not currently report progress on the corresponding GRI disclosure or SASB metric. In these instances, we provide relevant data on the topic and/or link to the corresponding topic page within the Restaurant Brands for Good section of our corporate website, which acts as a live reporting platform where these topics and any relevant performance data are discussed further.

This index represents one of our latest efforts to provide robust and meaningful information to key stakeholders and share our progress in a standardized and accessible way.

2021 Good

GRI 102: General Disclosures

Disclosure Number	Disclosure Title	Response		SASB Code	SASB Metric
Organizational Profile
102-1	Name of organization	Restaurant Brands International Inc.
102-2	Activities, brands, products and services	2021	Form	10-K: Business (pgs. 4-10)
102-3	Location of headquarters	Toronto, Ontario, Canada
102-4	Location of operations	2021	Form	10-K: Business (pg. 4)
102-5	Ownership and legal form	Restaurant Brands International Inc. is a publicly traded
		Canadian corporation listed on the New York Stock Exchange
		("NYSE") and Toronto Stock Exchange ("TSX") under the ticker
		symbol "QSR".
102-6	Markets served	2021	Form	10-K: Business (pgs. 4-10)
102-7	Scale of organization	2021	Form	10-K:Human Capital (pgs.9-10)and Operating	FB-RN-000.A	Number of
		Metrics (pgs. 28-32)		(1) company-owned and
						(2) franchise restaurants
102-8	Information on employees and other workers	2021	Form	10-K: Human Capital (pgs. 9-10)	FB-RN-000.B	Number of employees at
						(1) company-owned and
						(2) franchise locations
102-9	Supply chain	2021	Form	10-K: Business (pgs. 4-10)

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GRI and SASB 2021 Index

Food          Planet          People and Communities          Our Progress          2021 Index

Disclosure Number	Disclosure Title	Response	SASB Code	SASB Metric
102-10	Significant changes to the organization and its supply	2021 Form 10-K: Business (pgs. 4-10)
	chain	In December 2021, RBI completed its acquisition of Firehouse
		Subs, the operations of which may be captured in our proxy
		and financial reporting, but not currently elsewhere, unless
		stated otherwise.
102-11	Precautionary principle or approach	2021 Form 10-K: Risk Factors (pgs. 11-21)
		2022 Proxy Statement: Risk Management (pg. 21)
102-12	External initiatives	Restaurant Brands for Good: Memberships And Partnerships
102-13	Membership of associations
Strategy
102-14	Statement from senior decision-maker	Restaurant Brands for Good: ESG Governance, Stakeholder
		Engagement, Reporting, and Materiality
102-15	Key impacts, risks and opportunities	2021 Form10-K:Risk Factors (pgs.11-21)and Our Business
		Strategy (pg. 5)
Ethics and Integrity
102-16	Values, principles, standards and norms of behaviour	Code of Business Ethics and Conduct
		Code of Conduct for Directors
102-17	Mechanisms for advice and concerns about ethics
Commitment to Our Team Members
		Code of Ethics for Executive Officers
		Code of Business Ethics and Conduct for Vendors
		Whisteblowing Policy
		Restaurant Brands for Good: Ethics and Human Rights
Governance
102-18	Governance structure	2022 Proxy Statement: Corporate Governance (pgs. 11-20)
102-19	Delegating authority	Restaurant Brands for Good: ESG Governance
102-20	Executive-level responsibility for economic,
	environmental and social topics
102-21	Consulting stakeholders on economic, environmental	Restaurant Brands for Good: Stakeholder Engagement
	and social topics
102-22	Composition of the highest governance body and its	About Us > Board of Directors
	committees	Investors > Corporate Governance > Committee Charters
102-23	Chair of the highest governance body
102-24	Nominating and selecting the highest governance body	Corporate Governance Guidelines
		2022 Proxy Statement: Governance Guidelines and Nominating
102-25	Conflicts of interest
and Corporate Governance Committee (pgs. 11, 18-19)
102-26	Role of highest governance body in setting purpose,	Corporate Governance Guidelines
	values and strategy

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GRI and SASB 2021 Index

Food          Planet          People and Communities          Our Progress          2021 Index

Disclosure Number	Disclosure Title	Response	SASB Code	SASB Metric
102-27	Collective knowledge of highest governance body	Corporate Governance Guidelines
		2022 Proxy Statement: Nominees for Director and Corporate
102-28	Evaluating the highest governance body's performance
Governance Guidelines (pgs. 2-9, 11)
102-29	Identifying and managing economic, environmental	Restaurant Brands for Good: Materiality
	and social impacts	2022 Proxy Statement: Sustainability - Restaurant Brands for
102-31	Review of economic, environmental, and social topics	Good (pgs. 21-24)
102-32	Highest governance body's role in sustainability reporting
102-33	Communicating critical concerns	Corporate Governance Guidelines (p. 9)
102-35	Remuneration policies	2022 Proxy Statement: Compensation Discussion and Analysis
		(pgs.32-52)and Advisory Vote on Executive Compensation
102-36	Process for determining remuneration
(pg. 54)
102-37	Stakeholders' involvement in remuneration
102-38	Annual total compensation ratio	2022 Proxy Statement: CEO Pay Ratio (pg. 53)
Stakeholder Engagement
102-40	List of stakeholder groups	Restaurant Brands for Good: Stakeholder Engagement
		2022 Proxy Statement: Shareholder Engagement (pgs. 24-25)
102-42	Identifying and selecting stakeholders
102-43	Approach to stakeholder engagement
102-44	Key topics and concerns raised
Reporting Practice
102-45	Entities included in the consolidated financial statements	2021 Form10-K:Explanatory Note (pg. 3), Principles of
		Consolidation (pgs.64-65), and Exhibit 21.1 (List of Subsidiaries
		of the Registrant)
102-46	Defining report content and topic boundaries	Restaurant Brands for Good: Reporting
102-47	List of material topics	Restaurant Brands for Good: Materiality
102-48	Restatements of information	RBI does not have any restatements of information for this
		reporting cycle.
102-49	Changes in reporting	In December 2021, RBI completed its acquisition of Firehouse
		Subs, the operations of which may be captured in our proxy
		and financial reporting, but not currently elsewhere.
102-50	Reporting period	Calendar year 2021, unless otherwise noted.
102-51	Date of most recent report	This is RBI's third GRI Content Index. Our 2019 Index, as well as
		other past reports, is available in the Supporting Policies and
		Reportssection of our corporate website.
102-52	Reporting cycle	Restaurant Brands for Good: Reporting
102-53	Contact point for questions regarding the report

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GRI and SASB 2021 Index

Food          Planet          People and Communities          Our Progress          2021 Index

Disclosure Number	Disclosure Title	Response	SASB Code	SASB Metric
102-54	Claims of reporting in accordance with the	This report is aligned with the GRI Standards, with a goal to be
	GRI Standards	in accordance with the Core option.
102-55	GRI Content Index	This table represents the GRI Content Index.
102-56	External assurance	We do not currently seek external assurance on our ESG
		disclosures and do not have a policy pertaining to assurance
		for ESG reporting.

GRI 200: Economic

Disclosure Number	Disclosure Title	Response	SASB Code	SASB Metric
GRI 201: Economic Performance
103-1	Explanation of the material topic and its Boundary	2021 Form10-K:Business (pg. 4)and Financial Statements and
		Supplementary Data (pgs. 53-100)
103-2	The management approach and its components
103-3	Evaluation of the management approach
201-1	Direct economic value generated and distributed	2021 Form 10-K: Financial Statements and Supplementary Data
	(EVG&D)	(pgs. 53-100)
201-2	Financial implications and other risks and opportunities
	due to climate change
GRI 205: Anti-Corruption
103-1	Explanation of the material topic and its Boundary	Restaurant Brands for Good: Ethics and Human Rights
		Code of Business Ethics and Conduct: Inside Information, and
103-2	The management approach and its components
Bribes, Kickbacks and Improper Payment (pg. 21)
103-3	Evaluation of the management approach
Code of Business Ethics and Conduct for Vendors: Business
		Integrity (pg. 4)
GRI 206: Anti-Competitive Behaviour
103-1	Explanation of the material topic and its Boundary	Code of Business Ethics and Conduct: Commercial
		Transactions (pg. 19)
103-2	The management approach and its components
103-3	Evaluation of the management approach

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