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GFL Environmental : 2024 Assurance Letter (2024 Verification Statement)
GFL Environmental : 2024 Assurance Letter (2024 Verification

About this update from Gfl Environmental Inc
4P5h5illip Street, Unit 100A Waterloo, Ontario N2L 3X2 Canada https://www.ghd.com Our ref: 12581406-LTR-7-AppA September 17, 2025 Assurance Report Dear Sir/Madam: The purpose of this letter is to clarify matters set out in the Assurance Report. It is not an Assurance Report and is not a substitute for the Assurance Report. This letter and the verifier's Assurance Report, including the opinion(s), are addressed to you and are solely for your benefit in accordance with the terms of the contract. We consent to the release of this letter by you in order to satisfy the terms of applicable disclosure requirements but without accepting or assuming any responsibility or liability on our part to any other party who may have access to this letter or our Assurance Report. In accordance with our engagement and for the avoidance of doubt, we confirm that our Verification Report: 2024 GHG Report to you dated September 12, 2025 (the "Assurance Report") incorporated the following matters: Boundaries of the reporting company covered by the Assurance Report and any known exclusions * 0 : GFL operations assessed as part of this verification included GFL's company facilities, sites, and business activities under GFL's operational control in North America. The inventory boundary included over 90 landfill sites (closed and operational), fleet and non-fleet fuel combustion, flaring emissions, emissions from the consumption of grid electricity, composting emissions, and other general stationary combustion sources. The Power of Commitment GHD Emissions data verified - broken down by Scope 1, Scope 2, and Scope 3 categories with figures given; option to include other relevant data that has been verified with figures: Total Entity-Wide Emissions Verified Total Scope 1 Emissions : CO 2 : CH 4 : N 2 O : Biogenic Emissions: Biogenic CO 2 emissions from all sources: Biogenic CO 2 emissions from biofuel combustion: 4,630,217 tonnes CO 2 e 738,101 tonnes CO 2 e 3,876,249.36 tonnes CO 2 e 15,866 tonnes CO 2 e 1,694,903 tonnes CO 2 e Scope 2 Emissions (Location-based): Scope 2 Emissions (Market-based): 570,685 tonnes CO 2 e 33,090 tonnes CO 2 e 7,154 tonnes CO 2 e Total Scope 3 Emissions: Purchased Goods and Services Capital Goods Fuel and Energy Related Activities Upstream Transportation and Distribution Waste Generated in Operations Business Travel Employee Commuting Use of Sold Products Investments 657,084 tonnes CO 2 e 129,659 tonnes CO 2 e 108,467 tonnes CO 2 e 120,094 tonnes CO 2 e 132,553 tonnes CO 2 e 1,347 tonnes CO 2 e 3,558 tonnes CO 2 e 32,268 tonnes CO 2 e 32,789 tonnes CO 2 e 96,349 tonnes CO 2 e Period covered (e.g., '12 months to DD MM YY'): The reporting period is between 01/01/24 and 31/12/24. Verification standard used: For the verification of the 2024 GHG Report, GHD has applied ISO 14064-3. The verification was also completed in general accordance with the requirements of the SASB Standards and the GHG Protocol. Assurance opinion (incl. level of assurance and any qualifications): Materiality for this verification has been set at 5 percent for both GFL's direct (Scope 1) and indirect (Scope 2) emissions as per the guidance of the GHG Protocol. GHD's assessment of all data provided by GFL, has indicated the following net discrepancies: Net sum of Scope 1 discrepancies: 0 percent Net sum of all Scope 2 discrepancies: 0 percent Net sum of all Scope 3 discrepancies: 0 percent GHD completed the verification in accordance with the ISO 14064 Part 3 Specification with guidance for the validation and verification of greenhouse gas assertions and ISO 14064 Part 1 Specification with guidance at the organizational level. GHD completed the work to provide a limited level of assurance. The verification criteria were selected from guidelines presented in ISO 14064 Part 3. The work conducted is believed to provide an appropriate basis for this verification statement. Based on our verification, the GHG statement is, in all material aspects, in accordance with the verification criteria and is free of material misstatements. Verification provider and accreditations (if relevant): VERIFICATION BODY NAME : VERIFICATION BODY ADDRESS : VERIFICATION BODY CONTACT : TITLE : TELEPHONE : EMAIL : GHD Limited 455 Phillip Street, Unit #100A, Waterloo, Ontario, N2L 3X2 Mr. Gordon Reusing GGAS Principal [email protected] Accreditations: GHD is accredited by the American National Standard Institute (ANSI) under ISO 14065 to provide organizational level verification services. Lead verifier name and relevant accreditations/professional membership (if relevant): LEAD VERIFIER : TITLE : TELEPHONE : EMAIL: Mr. Erik Martinez Business Group Leader - EHS Compliance [email protected] This letter should be prepared on the verifier's letterhead or include the signature of the lead verifier (or authorized signatory/organization responsible for issuing the Assurance Report/statement) in the box below: Erik Martinez, P. Eng. (Ontario)
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