2013 Greenhouse Gas Assurance

2013 Greenhouse Gas Assurance

Ernst & Young LLP One Victory Park Suite 2000 Dallas, TX 75219 Tel: +1 214 969 8000 Fax:+1 214 969 8587 ey.com Independent Accountants’ Report To th...

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Ernst & Young LLP One Victory Park Suite 2000 Dallas, TX 75219

Tel: +1 214 969 8000 Fax:+1 214 969 8587 ey.com

Independent Accountants’ Report To the Management of AT&T Inc. We have reviewed the scope 1, scope 2 and scope 3 (category 6 – corporate business travel only) greenhouse gas emissions (the “Subject Matter”) included in the accompanying Schedule of Total Scope 1, Scope 2 and Scope 3 (Category 6 – Corporate Business Travel Only) Greenhouse Gas Emissions of AT&T Inc. (“AT&T” or the “Company”) for the year ended December 31, 2013 (the “Schedule”) and as presented in AT&T’s 2014 CDP Climate Change Response for the year ended December 31, 2013 (the “Report”). We did not review all information included in the Report. We did not review the narrative sections of the Report, except where they incorporated the Subject Matter. AT&T’s management is responsible for the Subject Matter included in the Schedule and for selection of the criteria in accordance with which the Subject Matter is measured and presented. Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform our review to obtain limited assurance about whether any material modifications should be made to the Subject Matter. A review consists principally of applying analytical procedures, making inquiries of persons responsible for the subject matter, obtaining an understanding of the data management systems and processes used to generate, aggregate and report the Subject Matter and performing such other procedures as we considered necessary in the circumstances. A review is substantially less in scope than an examination, the objective of which is to obtain reasonable assurance about whether scope 1, scope 2 and scope 3 (category 6 – corporate business travel only) greenhouse gas emissions for the year ended December 31, 2013, are free from material misstatement, in order to express an opinion. Accordingly, we do not express such an opinion. We believe that our review provides a reasonable basis for our conclusion. As described in Note 3 to the Schedule, non-financial data contained within corporate responsibility reports are subject to measurement uncertainties resulting from limitations inherent in the nature and the methods used for determining such data. The selection of different but acceptable measurement techniques can result in materially different measurements. The precision of different measurement techniques may also vary. Based on our review, nothing came to our attention that caused us to believe that the Subject Matter for the year ended December 31, 2013 is not presented, in all material respects, in conformity with the criteria described in Note 1 to the Schedule.

May 19, 2014

A member firm of Ernst & Young Global Limited

AT&T Inc. 208 S. Akard Dallas, TX 75202

AT&T Inc. Schedule of Total Scope 1, Scope 2 and Scope 3 (Category 6 – Corporate Business Travel Only) Greenhouse Gas Emissions Year ended December 31, 2013 Amounts in metric tonnes CO2e

Scope 1 Scope 2 Scope 3 – Corporate Business Travel Total

1,007,211 8,103,246 54,667 9,165,124

AT&T Inc. 208 S. Akard Dallas, TX 75202

AT&T Inc. Notes to Schedule of Total Scope 1, Scope 2 and Scope 3 (Category 6 – Corporate Business Travel Only) Greenhouse Gas Emissions Year ended December 31, 2013

Note 1: Scope 1, scope 2 and scope 3 (category 6 – corporate business travel only) emissions amounts were prepared based on the following criteria: · The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard Revised Edition by the World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) · US Environmental Protection Agency (EPA) 2008 Climate Leaders Greenhouse Gas Reporting Protocol: Direct Emissions from Stationary Combustion Sources, Direct Emissions from Mobile Combustion Sources, Direct HFC and PFC Emissions from Use of Refrigeration and Air Conditioning Equipment, Indirect Emissions from Purchases/Sales of Electricity and Steam and Steam and Optional Emissions from Commuting, Business Travel and Product Transport · California Climate Action Registry, General Reporting Protocol, Version 3.1 January 2009 · California Environmental Protection Agency Air Resources Board - Risk Management Guidance for the Permitting of New Stationary Diesel-Fueled, Section II-2 Table 1 - Standby Diesel Engine Parameters (released October 2000) AT&T has taken an operational control approach to define the Company’s greenhouse gas inventory. Where available, greenhouse gas emissions are calculated on the basis of actual (i.e. metered) data; in certain instances where actual data is not available AT&T has estimated actual greenhouse gas emissions based on methodologies defined in the criteria listed above. For the year ended December 31, 2013, sufficient data or information to develop an estimation of the Scope 1 greenhouse gas emissions produced from refrigerant usage within the Company’s mobility cell sites was not available and was not estimated.

Note 2: Emission factors applied were sourced from the following: · US EPA 2009 Greenhouse Gas Reporting Rule: 40 CFR Part 98 Subpart C, Tables C-1 and C-2 (released November October 30, 2009) · US EPA 2010 Emissions and Generation Resource Integrated Database (eGRID) (released February 2, 2014) · US Energy Information Agency (EIA) Voluntary Reporting of Greenhouse Gases Form EIA-1605, Appendix N: Emission Factors for Steam and Chilled/Hot Water (released November 18, 2010) · International Energy Agency (IEA) 2013 CO2 Emissions from Fuel Combustion Highlights Report, “CO2 emissions per kWh from electricity generation” Table (released 2013)

AT&T Inc. 208 S. Akard Dallas, TX 75202

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UK Department for Environment Food & Rural Affairs (DEFRA) 2013 greenhouse gas conversion factors for company reporting, Table 33 (released 2014) US EPA 2008 Climate Leaders Greenhouse Gas Reporting Protocol: Optional Emissions from Commuting, Business Travel and Product Transport, Table 1 Emission Factors for Passenger Vehicle Business Travel (vehicle-mile) US EPA 2008 Climate Leaders Greenhouse Gas Reporting Protocol: Direct Emissions from Mobile Combustion Sources, Table 3 and Table A-6 US EPA 2011 Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2009, EPA 430-R11-005. All Values are calculated from Tables A-97 through A-100 Intergovernmental Panel on Climate Change (IPCC) Second Assessment Report (1995)

Note 3: Non-financial data contained within corporate responsibility reports are subject to measurement uncertainties resulting from limitations inherent in the nature and the methods used for determining such data. The selection of different but acceptable measurement techniques can result in materially different measurements. The precision of different measurement techniques may also vary.