BP PLC

We report in line with the FCA Listing Rule

UKLR 6.6.6R(8), which requires us to report on

a ‘comply or explain’ basis against the TCFD

Recommendations and Recommended

Disclosures in respect of the financial year

ended 31 December 2025 c.

We consider our climate-related financial

disclosures to be consistent with all of the

TCFD Recommendations and Recommended

Disclosures and that they are therefore

compliant with UKLR 6.6.6R(8). We have set

out our disclosures against each TCFD

Recommended Disclosure and in doing so

have covered both the Recommended

Disclosure and the related Recommendationd.

We have made disclosures that take into

consideration references made to the

materiality of information in the

Recommendations related to Strategy and

Metrics and Targets. In determining materiality

for these purposes, we considered whether

particular information may have the potential

to influence the economic decisions of our

shareholders. We have also, where

appropriate, considered the TCFD guidance

and other supporting materials referred to in

the UK Listing Rulese. In the Strategy (b)

section onpage 46, we describe elements of

our plans for the transition to a lower carbon

economy as we execute our strategy.