WATER RESOURCES • ENVIRONMENTAL SERVICES • INDUSTRIAL HYGIENE • SAFETY • CLIMATE CHANGE
Apex Companies, LLC • (800) 733-2739 • www.apexcos.com
VERIFICATION OPINION DECLARATION
GREENHOUSE GAS EMISSIONS
To the Stakeholders of General Dynamics Corporation:
Apex Companies, LLC (Apex) was engaged to conduct an independent verification of the greenhouse gas (GHG)
emissions reported by General Dynamics for the period stated below. This verification declaration applies to the
related information included within the scope of work described below.
The determination of the GHG emissions is the sole responsibility of General Dynamics. General Dynamics is
responsible for the preparation and fair presentation of the GHG statement in accordance with the criteria. Apex’s
sole responsibility was to provide independent verification on the accuracy of the GHG emissions reported, and on
the underlying systems and processes used to collect, analyze and review the information. Apex is responsible for
expressing an opinion on the GHG statement based on the verification. Verification activities applied in a limited level
of assurance verification are less extensive in nature, timing and extent than in a reasonable level of assurance
verification.
Boundaries of the reporting company GHG emissions covered by the verification:
• Operational Control
• Worldwide
Types of GHGs: CO
2
, N
2
O, CH
4
and HFCs
GHG Emissions Statement:
• Scope 1: 317,081 metric tons of CO
2
equivalent
• Scope 2 (Location-Based): 449,750 metric tons of CO
2
equivalent
• Scope 2 (Market-Based): 445,119 metric tons of CO
2
equivalent
• Scope 3:
Fuel- and Energy-Related Activities: 143,344 metric tons of CO
2
equivalent
Business Travel: 101,450 metric tons of CO
2
equivalent
Data and information supporting the Scope 1 and Scope 2 GHG emissions statement were generally historical in
nature.
Data and information supporting the Scope 3 GHG emissions statement were in some cases estimated rather
than historical in nature.
Period covered by GHG emissions verification:
• January 1, 2019 to December 31, 2019
Criteria against which verification conducted:
• World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD)
Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard (Scope 1 and 2)
• WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting
Standard (Scope 3)
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WATER RESOURCES • ENVIRONMENTAL SERVICES • INDUSTRIAL HYGIENE • SAFETY • CLIMATE CHANGE
Apex Companies, LLC • (800) 733-2739 • www.apexcos.com
Reference Standard:
• ISO 14064-3 2019-04 (Second Edition): Greenhouse gases -- Part 3: Specification with guidance for the
verification and validation of greenhouse gas statements
Level of Assurance and Qualifications:
• Limited
• This verification used a materiality threshold of ±5% for aggregate errors in sampled data for each of the
above indicators
GHG Verification Methodology:
Evidence-gathering procedures included but were not limited to:
• Interviews with relevant personnel of General Dynamics;
• Review of documentary evidence produced by General Dynamics;
• Review of General Dynamics data and information systems and methodology for collection, aggregation,
analysis and review of information used to determine GHG emissions; and
• Audit of sample of data used by General Dynamics to determine GHG emissions.
Verification Opinion:
Based on the process and procedures conducted, there is no evidence that the GHG emissions statement shown
above:
• is not materially correct and is not a fair representation of the GHG emissions data and information; and
• has not been prepared in accordance with the WRI/WBCSD GHG Protocol Corporate Accounting and
Reporting Standard (Scope 1 and 2), and WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain
Accounting and Reporting Standard (Scope 3).
It is our opinion that General Dynamics has established appropriate systems for the collection, aggregation and
analysis of quantitative data for determination of these GHG emissions for the stated period and boundaries.
Statement of independence, impartiality 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 verification team has a business relationship with General Dynamics, 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 verification team has extensive experience in conducting assurance over environmental, social, ethical and
health and safety information, systems and processes, has over 20 years combined experience in this field and an
excellent understanding of Apex’s standard methodology for the verification of greenhouse gas emissions data.
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WATER RESOURCES • ENVIRONMENTAL SERVICES • INDUSTRIAL HYGIENE • SAFETY • CLIMATE CHANGE
Apex Companies, LLC • (800) 733-2739 • www.apexcos.com
Attestation:
Chris Ostermann, Lead Verifier Trevor Donaghu, Technical Reviewer
Division Manager Program Manager
Apex Companies, LLC Apex Companies, LLC
Kennesaw, GA Pleasant Hill, CA
July 9, 2021
This verification statement, including the opinion expressed herein, is provided to General Dynamics and is solely for the benefit of
General Dynamics in accordance with the terms of our agreement. We consent to the release of this statement by you to CDP in
order to satisfy the terms of CDP disclosure requirements but without accepting or assuming any responsibility or liability on our part
to CDP or to any other party who may have access to this statement.
