Icahn Enterprises Activist Presentation Deck

HUMAN CAPITAL: MATERIAL ESG FACTORS • Labor Practices: Upholding fair labor practices for all employees. This may include efforts or policies that relate to freedom of association, collective bargaining, fair and livable wage, employee benefits and more. • Health and Safety: Ensuring the health and well being for all employees. This may include providing a safe work environment, injury and incident transparency, promoting a work- life balance, emergency preparedness and more. Employee Engagement, Training and Development: Implementing programs and policies that attract and retain talent. This may include efforts or policies that relate to employment security, compensation, incentives to pursue new knowledge or skillsets, career growth opportunities and more. • Human Rights: Upholding practices and procedures that protect the human rights of all those affected across business operations including the entire value chain. Diversity, Equity & Inclusion: Providing a work environment that promotes diversity of gender, ethnicity, sexual orientation, physical ability, age, religious or personal beliefs, and socioeconomic background. This may include policies that prohibit harassment and/or discrimination, recruitment and retention strategies, employee resources, diversity and pay disclosures and more. ● Human Capital Factors Labor Practices Health and Safety Employee Engagement, Training, & Development Human Rights Diversity, Equity, & Inclusion CAWS ESG Factors and Descriptions TOTAL SASB Factor Weighting¹ and Prioritization TCFD All Restaurants FAIRR Protein Producer 3.2% 1.6% 1.6% 1.6% 7.9% (1) Note: Ratings agency categorizations across these categories vary slightly; illustrate weighting percentage an approximation to allow for comparability ISS Restaurants 3.5% 1.7% 1.7% 1.7% 0.9% 9.5% MSCI Restaurants 15.0% 15.0% Sustainalytics Restaurants 4.8% 1.0% 5.8% 59

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