Management Assertion Scope 1 & 2 GHG Emissions GHG Emissions Disclosure (cont.) 5. Related to Scope 2 GHG emissions (location-based): • Estimated emissions from the source above account for approximately 5% of Scope 2 • GHG emissions from the generation of electricity purchased by Tesla for site operations. GHG emissions. For sites that include Superchargers (electric vehicle fast charging stations), Tesla did • Excluded Scope 2 GHG Emissions: Tesla excluded the following sources of GHG not include electricity procured for customer use through the Supercharger stations as emissions which are estimated to represent less than 5 percent of Tesla’s reported those emissions are included in Scope 3, Category 11 Use of Sold Products. Scope 2 GHG emissions: • Global electricity usage data was collected from monthly utility invoices obtained from • District heating and cooling. third-party providers. • The WRI and WBSCD issued additional guidance for Scope 2 emissions in 2015 (in GHG Protocol Scope 2 Guidance, An amendment to the GHG Protocol Corporate Standard), which sets forth reporting under both location-based and market-based methodologies, where the prior version of the GHG Protocol only addressed a location- based methodology. The location-based method applies average emission factors that correspond to the grid where the consumption occurs, whereas the market-based method applies emission factors that correspond to energy purchased through contractual instruments. Where contractual instruments were not purchased, the market-based emission factors represent either the residual mix, where available, or the location grid-average factors. This management assertion only includes Tesla’s location- based Scope 2 GHG emissions as Tesla is continuing to implement its processes to measure and report its market-based Scope 2 GHG emissions. • Emission factors: • Canada: Environment Canada. 2019 National inventory report: greenhouse gas sources and sinks in Canada. • United Kingdom (UK): UK database published by the Department for Environment Food & Rural Affairs (DEFRA) 2022. • U.S. EPA Emission Factors for Greenhouse Gas Inventories 2022. • All other countries: International Energy Agency (IEA) Emissions Factors 2021. 142