This document serves as a technical report detailing the approach and scope for data collection related to the 2023 Environmental, Social, and Governance (ESG) performance data of BAT. It outlines various metrics and methodologies used for reporting on environmental impact, including CO2e emissions, energy consumption, waste generation, and water management. The report specifies the data collection process, which involves a Global Reporting System and contributions from over 185 reporting units across 90 countries. It also describes the methodologies for assessing harm reduction through non-combustible products and the social impacts of tobacco farming. The document includes detailed definitions of metrics, such as Scope 1 and Scope 2 emissions, and the criteria for sustainable practices within the supply chain. The reporting period for the KPIs spans from December 1, 2022, to November 30, 2023, with a focus on aligning with international standards and sustainability goals.