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Waste and hazardous materials management Environmental, health, and safety management Circular materials Metric tables: 3M historical metrics; environmental performance, waste 128 139 222.
Ecological impacts Environmental, health, and safety management Circular materials Climate and energy Suppliers Metric tables: 3M historical metrics; environmental performance 128 139 151 166 222.
Social capital Human rights and community relations Corporate Code of Conduct Suppliers Human rights Ethics & Compliance 96 166 105.
Customer privacy Corporate Code of Conduct Enterprise risk 3M Global Privacy Policy Annual Report on Form 10-K, page 13 96 92.
Data security Enterprise risk Annual Report on Form 10-K, page 13 92.
SASB index.
Sustainability Accounting Standards Board.
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Dimension General Issue Category Cross-reference Page #
Social capital (Cont.)
Access and affordability Our customers 178.
Product quality and safety Our customers Innovation management Our products 178 184 194.
Customer welfare Our customers Innovation management Product Safety, Quality, and Stewardship Principle 178 184.
Selling practices and product labeling Our customers Innovation management Product Safety, Quality, and Stewardship Principle Advertising and Product Representation Policy 178 184.
Human capital Labor practices Corporate Code of Conduct Human rights Suppliers Ethics & Compliance Supplier Responsibility Code 96 105 166.
Employee health and safety Environmental, health, and safety management Metric tables: 3M historical metrics; health and safety 128 222.
Employee engagement, diversity, and inclusion Communities Employee diversity, equity, and inclusion 3M 2020 Diversity, Equity & Inclusion Report 59 69.
Business model and innovation.
Product design and life cycle management Innovation management 184.
Business model resilience Enterprise risk Our customers Innovation management Our products 92 178 184 194.
Supply chain management Suppliers Supplier Responsibility Code 166.
Materials sourcing and efficiency Circular materials Suppliers Annual Report on Form 10-K, pages 7 and 28 139 166.
Physical impacts of climate change Climate and energy Annual Report on Form 10-K, pages 11-13 151.
Leadership and governance.
Business ethics Corporate Code of Conduct Ethics & Compliance 96.
Competitive behavior Corporate Code of Conduct Antitrust and Competition Principle 96.
Management of the legal and regulatory environmental Environmental, health, and safety management Annual Report on Form 10-K, pages 7, 10-13, 111-129 128.
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Dimension General Issue Category Cross-reference Page #
Leadership and governance (Cont.)
Critical incident risk management 3M Value Model Corporate governance Enterprise risk Environmental, health, and safety management Suppliers 41 83 92 128 166.
Systemic risk management Enterprise risk Annual Report on Form 10-K, pages 10-13, 111-129 92 *For additional details on SASB integration for this report, see the About report section.
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INDEPENDENT ASSURANCE STATEMENT.
To: Stakeholders of 3M Corporation.
Introduction and objectives of work.
Apex Companies, LLC (Apex) was engaged by 3M Corporation (3M) to conduct an independent assurance of its 3M 2021 Sustainability Report (the Report). This assurance statement applies to the related information included within the scope of work described below and within the boundaries specified in the Report. The intended users of the assurance statement are the stakeholders of 3M. The overall aim of this process is to provide assurance to 3M’s stakeholders on the accuracy, reliability and objectivity of the information included in the Report as described in the scope of work. The assurance process also evaluated 3M’s management of sustainability in accordance with the principles of inclusivity, materiality, responsiveness, and impact.
The information that was assured and its presentation in the Report are the sole responsibility of the management of 3M. Apex was not involved in the drafting of the Report. Our sole responsibility was to provide independent assurance on its content.
Scope of work 3M requested Apex to include in its independent assurance the following:  Data included in the Report for the calendar year 2020 reporting period as shown in the attached Summary of Assured Information;  Appropriateness and robustness of underlying reporting systems and processes, used to collect, analyze and review the data subject to the assurance process; and  Evaluation of the Report in accordance with the Assurance Standard AA1000AS v31 Type 2 assurance.
Excluded from the scope of our work is any assurance of information relating to:  Text or other written statements associated with the Report;  Activities outside the defined assurance period; and  Financial data and data reported that are not included in the Summary of Assured Information.
Reporting Criteria  World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard (Scope 1 and 2 Greenhouse Gas Emissions)  WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain Accounting and Reporting Standard (Scope 3 Greenhouse Gas Emissions)  GRI Standards, Core Option for the assured metrics  3M reporting protocol.
Methodology.
Apex undertook the following activities during the assurance process: 1. Interviews with relevant personnel of 3M (including managers and staff members at the corporate and site level); 2. Review of internal and external documentary evidence produced by 3M;
1 Published by AccountAbility: The Institute of Social and Ethical Accountability.
Assurance statement.
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Impact 3M operates under appropriate processes to understand, measure, evaluate and manage the organization’s impacts related to material topics. 3M ensures these processes are documented and integrated into the organization. 3M has set targets and reviews performance against those targets to measure impact. 3M has also measured impact through developing Sustainability Value Commitments for new products and development of product comparisons with respect to decreases in GHG emissions during use.
Key Observations for 2020  Data systems at 3M allow for consolidation and review of environmental, safety, energy, training, and supply chain data at the corporate level for reporting. Automatic data compilation from the site levels and other data sources assist accurate data collection and compilation.
 Manufacturing plants were reevaluated regarding relation to water stress with the updated WRI Aqueduct™ tool. The plants newly identified as being located in extremely high-risk water stressed areas are developing plans and projects regarding water use and water conservation.
 3M has made commitments to decrease the overall carbon footprint as evidenced by purchasing power from renewable sources for the corporate facilities as well as renewable energy credits.
 3M continued to work within their supply chain, specifically with paper providers and minerals suppliers, to engage higher Tier suppliers to ensure sustainable practices are being followed.
 Community outreach and support is aligned with the 3M sustainability pillars to demonstrate overall commitment and direction to social and sustainability goals. Corporately, the 3M Foundation provides funding to targeted non-profit organizations in the U.S. and within their global footprint. 3M engagement extends to the facility level and local communities.
Statement of independence, integrity and competence.
Apex is an independent professional services company that specializes in Health, Safety, Social and Environmental management services including assurance with over 30 years history in providing these services.
No member of the assurance team has a business relationship with 3M, its Directors or Managers beyond that required of this assignment. We conducted this verification independently and to our knowledge there has been no conflict of interest.
Apex has implemented a Code of Ethics across the business to maintain high ethical standards among staff in their day-to-day business activities.
The assurance team has extensive experience in conducting assurance over environmental, social, ethical and health and safety information, systems and processes, has over 30 years combined experience in this field and an excellent understanding of Apex’s standard methodology for the Assurance of Sustainability Reports.
Attestation:
John A. Rohde, Lead Verifier Trevor Donaghu, Technical Reviewer Lead Assuror Technical Reviewer Lakewood, Colorado Pleasant Hill, California.
Apex Companies, LLC Denver, Colorado April 14, 2021
3. Audit of performance data presented in the Report including a detailed review of a sample of data; 4. Remote virtual facility visits (remote visits conducted due to COVID-19 restrictions) for manufacturing sites located in Cottage Grove, MN, USA, Hartford City, IN, USA, Kitakami, Japan, San Luis Potosi, Mexico, Wuppertal, Germany, and Zwijndrecht, Netherlands; 5. Remote review at 3M headquarters office located in Maplewood, Minnesota (remote review conducted due to restrictions from COVID-19); and 6. Review of 3M data and information systems for collection, aggregation, analysis and internal verification and review.
The work was planned and carried out to provide a moderate level of assurance and we believe it provides a sound basis for our conclusions.
Our findings.
On the basis of our methodology and the activities described above:  Nothing has come to our attention to indicate that the reviewed information within the scope of our assurance is not materially correct in accordance with the Reporting Criteria.
 It is our opinion that 3M has established appropriate systems for the collection, aggregation and analysis of quantitative data, including energy use, direct and indirect greenhouse gas (GHG) emissions, water consumption, waste quantities and disposition, injury and illness rate, lost day rate, severity rate, number of environmental violations, training instances, employment metrics and Sustainability Value Commitments.
A summary of data within the scope of assurance for the 2020 reporting year is attached.
Adherence to the AA1000 Accountability Principles.
Based on the work undertaken during this assurance process, we are of the opinion that 3M adheres to the Accountability Principles of inclusivity, materiality, responsiveness, and impact as discussed below.
Inclusivity.
Based on discussions with 3M, their processes appear to be inclusive of stakeholders. In 2020, 3M commissioned a third-party provider to update their materiality assessment and used that assessment to identify and engage stakeholders. Some of the stakeholder groups that 3M identified to include in their sustainability processes were 3M executive leadership, 3M employees, customers, non-governmental organizations, investors and the public. 3M also continues to work toward developing inclusion and diversity throughout their management structure, supporting the pipeline of diverse talent in management across its global operations.
Materiality.
During the 2020 materiality assessment stakeholders indicated that 3M should take a leadership role. The Chief Technology Officer and Chief Sustainability Officer report annually to the Board’s Science, Technology and Sustainability Committee regarding sustainability efforts. In addition, corporate leadership appear to support embedding sustainability principles throughout the company. In addition, 3M has set targets that reflect the material subjects and new products require a sustainability value commitment. Background information can be found in the 3M proxy statement.
Responsiveness 3M receives questions regarding sustainability from customers, investors, non-governmental organizations and others through various channels. The company has guidance for responding to customer inquiries on sustainability issues and uses this guidance for responding to other groups as well. Responses to external reporting surveys are coordinated by the corporate sustainability group. Each business group also has sustainability leads who assist with responding to stakeholders. In addition, through the materiality assessment, 3M is building out a strategy for future sustainability efforts. External community partnership relationships are been tied to the sustainability pillars.
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Demographic Metrics Units Value Waste Metrics Units Value Energy Metrics Units Value Air Emissions Metrics Units Value.
Total Global Full-time Equivalent (Headcount) Total Number 95,500 Zero Landfill % of Total Manufacturing Sites 42.9% Total Energy Use (Absolute) MMBTUs 27,600,000 - Absolute Scope 1 Emissions (Direct) Metric Tons CO2e 3,600,000.
Total Global Employees at Year-End (Headcount) Total Number 96,100 Waste Disposed: Landfill, Treatment and Incineration (Absolute) Metric Tons 151,000 Total Energy Use (Absolute) MWh 8,070,000 Absolute Scope 2 Location-based Emissions (Indirect) Metric Tons CO2e 1,680,000.
Total Number Part-Time Employees Total Number 1,810 Waste by Disposal Type, Incineration Metric Tons 54,800 Total Fuel Oil #1, #2, #6 MWh 222,000 Absolute Scope 2 Market-based Emissions (Indirect) Metric Tons CO2e 1,250,000.
Total Number Full-Time Employees Total Number 94,300 Waste by Disposal Type, Landfilled Metric Tons 96,600 Total Jet Fuel MWh 7,550 Absolute Scope 1 and Scope 2 Market-based Emissions (Indirect) Metric Tons CO2e 4,850,000.
Percentage of Female Employees to Total Employees % 36.7 Total Hazardous Waste (Absolute) Metric Tons 58,300 Total Propane MWh 29,300 Total Scope 3 GHG Emissions (Upstream) Metric Tons CO2e 8,840,000.
Percentage of Female Employees in Management Positions % 32.6 Total Nonhazardous Waste (Absolute) Metric Tons 182,000 Total Gasoline and Diesel MWh 29,600 Total Scope 3 GHG Emissions (Downstream) Metric Tons CO2e 438,000.
Percentage of females on 3M Board of Directors % 33.3.
Total Waste Diverted (Absolute) Metric Tons 295,000 Total Coal MWh 0 -
Category 1 - Purchased Goods and Services Metric Tons CO2e 6,270,000.
Global diversity index: % diversity in management % 43.2.