05 How we identify and address salient human rights risks In 2022, we undertook a Comprehensive Human Rights Salient Risk Assessment (CSRA), a foundational program tool to help guide future risk management. The purpose of the CSRA was to identify and prioritize Meta’s most salient inherent human rights risks across the enterprise globally, defined as Meta’s most significant potential adverse human rights impacts3 on people, including users and others who may be affected by Meta’s actions. “Inherent” risks refer to risks that exist before processes or mitigations are put in place and are contrasted with “residual” risks, which refers to risks that exist after processes have been implemented to address inherent risks. How it was conducted: Business for Social Responsibility (BSR) conducted desktop research and extensive engagement with internal and external stakeholders, involving more than a dozen meetings with civil society groups, UN representatives, and investors across multiple regions and dimensions of diversity. The assessment also drew upon insights gained from previously conducted human rights due diligence and stakeholder engagement. The assessment prioritized risks based on the definitions of “severity” (scope, scale, remediability) and “likelihood” as defined under the UNGPs and the UNGPs Reporting Framework: Human rights report 3 The term “adverse human rights impact” is in line with the UNGPs and means an impact that occurs when an action removes or reduces the ability of an individual to enjoy his or her human rights. This report should not be construed to suggest that any particular individual or community experienced an adverse impact, unless otherwise specifically stated. 13

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