CWBFG Sustainability Report 2022

GOVERNANCE

Strong Board of Director and senior management oversight of our developing approach to climate change is necessary to assess and manage potential impacts on our strategic and financial performance. Refer to the Sustainability governance section for a summary of our sustainability governance framework.

Board oversight In 2022, we updated the mandates for the Board and its Committees to further reflect specific sustainability-related governance responsibilities. The oversight role of each Committee, along with key activities in 2022 include:

Committee Role in climate change governance 2022 highlights

Board of Directors

Oversees our approach to climate change and related disclosures included within our Sustainability Report, and monitors progress on the integration of climate factors into our strategy

• Received quarterly reporting on a wide range of climate- related topics, including: – our evolving approach to climate change; – progress towards estimation of our operational Scope 1 and 2 and financed Scope 3 GHG emissions; – current and emerging trends related to climate change, which could impact our business or the businesses of our clients; – the evolving regulatory and government policy landscape and potential downstream impacts; and, – stakeholder focus and engagement. • Reviewed our 2021 Sustainability Report, which included climate-related disclosures. • Reviewed and recommended Board approval of the Enterprise Risk Management policy, which was updated in 2022 to include social and environmental risk in our risk universe. • Received quarterly reporting on emerged and emerging risks, including climate risk. • Reviewed our planned approach to enhance sustainability disclosures and reporting. • Reviewed and recommended Board approval of climate disclosures in the Social and Environmental Risk section of our 2022 MD&A.

Risk Committee

Oversees our approach to principal risks and the continued integration of climate risk within our Risk Management framework

Audit Committee

Oversees disclosures related to material climate factors incorporated into the annual financial statements, annual MD&A and Annual Information Form

Refer to our 2022 Management Proxy Circular for further details on how ESG factors, including climate change, are considered in Board oversight.

58 2022 SUSTAINABILITY REPORT AND PUBLIC ACCOUNTABILITY STATEMENT

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