GRI index GRI Standard Disclosure Location GRI 2: General 2-1 Organizational details See 10-K at https://investor.enphase.com/sec-昀椀lings disclosures 2-3 Reporting period, frequency, and contact point FY 2023, annually 2-6 Activities, value chain, and other business relationships See About Us and Environment sections; See 10-K (Business Section) at https://investor.enphase.com/sec-昀椀lings 2-7 Employees See People Section 2-9 Governance structure and composition See Corporate governance Section; See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-10 Nomination and selection of the highest governance body See Corporate governance Section (ESG governance and leadership); See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-11 Chair of the highest governance body See Corporate governance Section (ESG Governance and leadership); See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-12 Role of the highest governance body in overseeing the See Corporate governance Section (ESG Governance and leadership); See management of impacts Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-13 Delegation of responsibility for managing impacts See Corporate governance Section (ESG Governance and leadership); See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-14 Role of the highest governance body in sustainability reporting See Corporate governance Section (ESG Governance and leadership) 2-15 Con昀氀icts of interest See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-17 Collective knowledge of the highest governance body See Board of Directors information on Enphase company website 2-18 Evaluation of the performance of the highest governance body See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-19 Remuneration policies See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-20 Process to determine remuneration See Proxy Statement at https://investor.enphase.com/sec-昀椀lings 2-22 Statement on sustainable development strategy See CEO Letter 2-25 Processes to remediate negative impacts See Enphase Code of Conduct 2-26 Mechanisms for seeking advice and raising concerns See Corporate governance Section (Business ethics and compliance) 2-27 Compliance with laws and regulations See Enphase Code of Conduct 2-28 Membership associations See p. 93 of this report 2-29 Approach to stakeholder engagement See p. 76 of this report 2-30 Collective bargaining agreements See 10-K (Business Section) at https://investor.enphase.com/sec-昀椀lings GRI 3: Material topics 3-1 Process to determine material topics See 2022 ESG Report GRI 201: Economic 201-1 Direct economic value generated and distributed See Financial Sustainability Section and GAAP to non-GAAP Reconciliation, performance pp. 98-99 201-2 Financial implications and other risks and opportunities due to See TCFD Response, p. 89 climate change GRI 203: Indirect 203-1 Infrastructure investments and services supported See About us, Envrionment, and Society sections economic impacts GRI 302 Energy 2016 302-1 Energy consumption within the organization See Environment and Emissions and energy calculation methodologies sections 302-3 Energy intensity See Environment and Emissions and energy calculation methodologies sections 302-4 Reduction of energy consumption See Environment and Emissions and energy calculation methodologies sections GRI 305 Emissions 305-1 Direct (Scope 1) GHG emissions See Environment and Emissions and energy calculation methodologies 2016 sections 305-2 Energy indirect (Scope 2) GHG emissions See Environment and Emissions and energy calculation methodologies sections 86