<SEC-DOCUMENT>0001214659-25-006154.txt : 20250421
<SEC-HEADER>0001214659-25-006154.hdr.sgml : 20250421
<ACCEPTANCE-DATETIME>20250421145527
ACCESSION NUMBER:		0001214659-25-006154
CONFORMED SUBMISSION TYPE:	PX14A6G
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20250421
DATE AS OF CHANGE:		20250421
EFFECTIVENESS DATE:		20250421

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMAZON COM INC
		CENTRAL INDEX KEY:			0001018724
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				911646860
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		PX14A6G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22513
		FILM NUMBER:		25852600

	BUSINESS ADDRESS:	
		STREET 1:		410 TERRY AVENUE NORTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98109
		BUSINESS PHONE:		2062661000

	MAIL ADDRESS:	
		STREET 1:		410 TERRY AVENUE NORTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98109

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AS YOU SOW
		CENTRAL INDEX KEY:			0001086462
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			CA

	FILING VALUES:
		FORM TYPE:		PX14A6G

	BUSINESS ADDRESS:	
		STREET 1:		2150 KITTREDGE ST.
		STREET 2:		SUITE 450
		CITY:			BERKELEY
		STATE:			CA
		ZIP:			94704
		BUSINESS PHONE:		510-735-8155

	MAIL ADDRESS:	
		STREET 1:		2150 KITTREDGE ST.
		STREET 2:		SUITE 450
		CITY:			BERKELEY
		STATE:			CA
		ZIP:			94704
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notice of Exempt Solicitation Pursuant to Rule
14a-103</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Name of Registrant: Amazon.com Inc (AMZN)</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Name of person relying on exemption: As You Sow<sup>&reg;</sup></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Address of persons relying on exemption: 11461
San Pablo Ave, Suite 400, El Cerrito, CA 94530</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The attached written materials are submitted pursuant
to Rule 14a-6(g)(1) promulgated under the Securities Exchange Act of 1934.&nbsp;As You Sow<sup>&reg;</sup> does not beneficially own more than $5
million of the class of subject securities, and this notice of exempt solicitation is therefore being provided on a</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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    <TD STYLE="font-size: 12pt; width: 50%">&nbsp;<IMG SRC="greencentury_logo.jpg" ALT=""></TD>
    <TD STYLE="text-align: right; font-size: 12pt; width: 50%"><IMG SRC="asyousowlogo.jpg" ALT="">&nbsp;</TD></TR>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0cm; background-color: #B8CCE4">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Amazon.com Inc (AMZN)<BR>
Vote Yes: Item #6 &ndash; Disclose Value-Chain Emissions from Retail Sales</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">Annual Meeting:
May 21, 2025</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONTACT: Parker Caswell | pcaswell@asyousow.org</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">Green Century Capital Management,
Inc (&quot;Green Century&rdquo;), and shareholder representative, <I>As You Sow</I><sup>&reg;</sup>, seek your support for the disclosure-related
proposal filed at Amazon.com (&ldquo;Amazon&rdquo; or &ldquo;the Company&rdquo;) in its 2025 proxy statement. The proposal asks the Company
to disclose important information about its Scope 3, or value chain, greenhouse gas (GHG) emissions.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">THE RESOLUTION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B>RESOLVED:</B> Shareholders request that Amazon disclose all material
Scope 3 greenhouse gas emissions associated with its retail sales.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">SUMMARY</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">The economic consequences of climate change are already expected to
cost the global economy as much as $38 trillion per year by 2050.<SUP>1</SUP> Each additional 1&deg;C of temperature rise is projected
to reduce global GDP by 12%, emphasizing the importance of immediate and sustained emissions reductions across the global economy.<SUP>2</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">The production and use of household goods makes a significant contribution
to climate change, and the consumer good sector&rsquo;s Scope 3 value chain emissions represent between 80% and 98% of a retailers&rsquo;
GHG emissions.<SUP>3</SUP> Despi<FONT STYLE="font-size: 11pt">te this, Amazon, the world&rsquo;s largest online store, reports product-related
Scope 3 emissions for only 3% of the Company&rsquo;s retail sales.<SUP>4</SUP></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Although Amazon claims that its Scope 3 disclosures are complete, the
Company only discloses product-related Scope 3 emissions for its own Amazon-branded private-label products, which ignores emissions from
as much as 97% of its retail sales.<SUP>5</SUP> Amazon, therefore, fails to accurately and transparently disclose the material GHG emissions
associated with its retail sales.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>1</SUP> https://www.pik-potsdam.de/en/news/latest-news/38-trillion-dollars-in-damages-each-year-world-economy-already-committed-to-income-reduction-of-19-due-to-climate-change</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>2</SUP> https://www.weforum.org/stories/2024/06/nature-climate-news-global-warming-hurricanes/#:~:text=Climate%20change%20costs%20the%20world,times%20larger%20than%20previous%20estimates.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>3</SUP> https://www.mckinsey.com/industries/retail/our-insights/climate-sustainability-in-retail-who-will-pay</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>4</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>5</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf
p.2; https://www.congress.gov/116/meeting/house/110883/documents/HHRG-116-JU05-20200729-QFR052.pdf,
p.23</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%"><FONT STYLE="color: #60482D; background-color: white"><B>Green Century </B></FONT></TD>
    <TD STYLE="width: 33%">&nbsp;</TD>
    <TD STYLE="width: 33%"><FONT STYLE="color: #60482D; background-color: white"><B><I>As You Sow</I></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="color: #60482D; background-color: white">114 State Street</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="color: #60482D; background-color: white">11461 San Pablo Avenue, </FONT><FONT STYLE="color: #60482D">Suite <FONT STYLE="background-color: white">400 </FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="color: #60482D; background-color: white">Boston, MA, 02109</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="color: #60482D; background-color: white">El Cerrito, CA, 94530</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>





<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon&rsquo;s largest competitor, Walmart, accurately discloses product-related
Scope 3 emissions for all of the products sold in its brick-and-mortar stores <I>and</I> its online store.<SUP>6</SUP> Other large U.S.
retailers, including Costco, Target, and Lowes, similarly disclose material Scope 3 emissions for all retail sales.<SUP>7</SUP> This large
disclosure gap between Amazon and its peers not only demonstrates the inadequacy of Amazon&rsquo;s current emissions disclosures but is
likely to mislead investors into believing that Amazon&rsquo;s Scope 3 emissions are much lower than its competitors&rsquo; emissions.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">RATIONALE FOR A YES
VOTE</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>Amazon&rsquo;s Current Scope 3 Emissions Disclosures Do Not Satisfy the Proposal and Do Not Align with Investor Expectations.</B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>Amazon&rsquo;s Current Scope 3 Emissions Disclosures Expose the Company to Material Risks. </B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD><B>Amazon Lags Peers, Who Accurately and Transparently Disclose Material Scope 3 Emissions. </B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">DISCUSSION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon openly acknowledges risk that climate change poses to its business,
including: &ldquo;disruption&rdquo; and &ldquo;increased operating costs due to more frequent extreme weather events or climate-related
changes, such as rising temperatures and water scarcity; increased investment requirements associated with the transition to a low-carbon
economy; decreased demand for our products and services as a result of c<FONT STYLE="font-size: 11pt">hanges in customer behavior; increased
compliance costs due to more extensive and global regulations and third-party requirements; and reputational damage resulting from perceptions
of our environmental impact.&rdquo;<SUP>8</SUP></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Yet, the Company discloses only a small fraction of its Scope 3 value-chain
emissions. Amazon currently discloses only product-related Scope 3 emissions for its own Amazon-branded private-label products, which
ignores emissions from as much as 97% of its retail sales.<SUP>9</SUP> This directly contradicts the GHG Protocol&rsquo;s requirement
that emissions from all relevant sales be reported.<SUP>10</SUP> Relevant emissions, as defined by the GHG Protocol, includes information
necessary for informed decision making.<SUP>11</SUP> This closely aligns with the SEC&rsquo;s use of materiality: information is material
to investment decision making <FONT STYLE="font-family: Times New Roman, Times, Serif; color: #1B1B1B; background-color: white">&ldquo;if
there is a substantial likelihood that a reasonable shareholder would consider it important.&rdquo;<SUP>12</SUP></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">New regulations on emissions reporting, including evolving mandatory
reporting directives from the California Air Resource Board&rsquo;s (CARB) Mandatory Reporting Requirement (MRR) and the EU&rsquo;s Corporate
Sustainability Reporting Directive (CSRD) will require companies to disclose all material product-related Scope 3 emissions from all products
sold.<SUP>13</SUP> Amazon&rsquo;s incomplete disclosures are at odds with these reporting requirements,<SUP>14</SUP> fail to meet investor
expectations, are misaligned with peers, and expose Amazon to material financial risk.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>


<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>6</SUP> https://corporate.walmart.com/content/dam/corporate/documents/esgreport/our-esg-priorities/2023%20CDP%20Climate%20Submission.pdf,
p.57-61</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>7</SUP> https://mobilecontent.costco.com/staging/resource/img/25w03130/5a_ClimateActionPlan_FY24.pdf,
p.11; https://corporate.target.com/getmedia/c70c48ab-0e10-4576-9e92-789e30665964/2023-CDP-Climate-Response.pdf,
p.62-70; https://corporate.lowes.com/sites/lowes-corp/files/2024-09/Lowes_2023_CRR_9.30.24.pdf,
p.46</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>8</SUP> <A HREF="https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm">https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm</A>,
p.10-11</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>9</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2; https://www.congress.gov/116/meeting/house/110883/documents/HHRG-116-JU05-20200729-QFR052.pdf,
p.23</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>10</SUP> https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf,
p.8</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>11</SUP> https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf,
p.24</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>12</SUP> https://csrc.nist.gov/glossary/term/materiality</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>13</SUP> https://ghgprotocol.org/sites/default/files/2022-12/Chapter11.pdf,
p.113; https://ghgprotocol.org/sites/default/files/2024-03/GHG-Protocol-Integration.pdf</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>14</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #00813B; text-align: left"></P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>Amazon's Current Scope 3 Emissions Disclosures Do Not Satisfy the Proposal and Do Not Align with Investor Expectations.</B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon discloses its Scope 1 and 2 GHG emissions, but its disclosure
of Scope 3 value-chain emissions, which make up the largest portion of its carbon footprint,<SUP>15</SUP> are incomplete and lag peer
reporting. Amazon reports that it measures the Scope 3 emissions only from &ldquo;<B><I>Amazon-branded</I></B> product manufacturing,&rdquo;
&ldquo;our customers&rsquo; use of <B><I>Amazon devices,</I></B>&rdquo; and &ldquo;<B><I>Amazon devices</I></B> end-of-life treatment.&rdquo;<SUP>16</SUP>
These disclosures omit the manufacturing, use-phase, and end-of-life emissions from all products sold on Amazon&rsquo;s retail platform
except for private-label brands, which make up approximately 3% of total sales on Amazon.com.<SUP>17</SUP> Consequently, the product-related
Scope 3 emissions from 97% of sales on Amazon&rsquo;s retail platform are not included in the Company&rsquo;s emissions disclosures.<SUP>18</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">This proposal asks Amazon to disclose emissions from its &ldquo;retail
sales.&rdquo; Retail sales, as defined by the Company&rsquo;s financial reporting, include all product sales for which the Company is
the seller of record and reports revenue.<SUP>19</SUP> Amazon&rsquo;s retail sales make up approximately 40% of the total sales volume
on Amazon.com, and include the sale of private-label Amazon branded products, and the sale of goods that
bear other companies&rsquo; brands.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon&rsquo;s practice of reporting Scope 3 emissions from only a
small portion of its retail sales is inconsistent with the GHG Protocol, materially undercounts the Company&rsquo;s emissions,<SUP>20</SUP>
and does not align with the practices of other major retailers who report the material product-related Scope 3 emissions from all retail
sales.<SUP>21</SUP> The GHG Protocol&rsquo;s guidance on this topic is clear: product-related Scope 3 emissions should include &ldquo;...emissions
from <B><I>all relevant products sold in the reporting year across the company&rsquo;s product portfolio.</I></B>&rdquo;<SUP>22</SUP>
The GHG Protocol elaborates further on relevant products, stating that an inventory boundary should reflect &ldquo;&hellip;the substance
and economic reality of the company&rsquo;s business relationships.&rdquo;<SUP>23</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">The &ldquo;economic reality&rdquo; is clear. All the products that
Amazon sells, reports revenue from, and qualifies as &ldquo;retail sales&rdquo; in its financial reporting<SUP>24</SUP> are part of Amazon&rsquo;s
value chain, regardless of whether they bear an Amazon private-label brand or not. As such, the product-related Scope 3 emissions from
these sales should be reported in Amazon&rsquo;s emissions inventory.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>





<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>15</SUP> https://www.mckinsey.com/industries/retail/our-insights/climate-sustainability-in-retail-who-will-pay</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>16</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>17</SUP> In 2020, Amazon reported to the U.S House of Representatives&rsquo;
Subcommittee on Antitrust that &ldquo;private brands sales represent only about 1% of our total sales.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&rdquo; https://www.congress.gov/116/meeting/house/110883/documents/HHRG-116-JU05-20200729-QFR052.pdf,
p.23</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>18</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>19</SUP> <A HREF="https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm">https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm</A>,
p.34</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>20</SUP> https://revealnews.org/article/private-report-shows-how-amazon-drastically-undercounts-its-carbon-footprint/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>21</SUP> https://revealnews.org/article/private-report-shows-how-amazon-drastically-undercounts-its-carbon-footprint/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>22</SUP> https://ghgprotocol.org/sites/default/files/2022-12/Chapter11.pdf,
p.113</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>23</SUP> https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf,
p.8</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>24</SUP> <A HREF="https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm">https://www.sec.gov/Archives/edgar/data/1018724/000101872425000004/amzn-20241231.htm</A>,
p.43</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #00813B; text-align: left"></P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>Amazon&rsquo;s Current Scope 3 Emissions Disclosures Expose the Company to Material Risks. </B></TD></TR></TABLE>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I><U>Risks related to regulatory noncompliance.</U></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon&rsquo;s incomplete Scope 3 emissions disclosures leave the Company
ill-prepared to respond to future regulatory changes. While mandatory emissions reporting requirements in both the EU and California are
evolving, it is highly likely that regulations will require Amazon to report product-related Scope 3 emissions for all retail sales in
the coming years.<SUP>25</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Although the proposed Omnibus alterations to CSRD may delay reporting
timelines, Amazon&rsquo;s large EU operations will very likely require the Company to report its emissions in the first wave of CSRD compliance.<SUP>26</SUP>
Similarly, the California Air Resources Board&rsquo;s requirements currently will require Amazon to begin annually reporting its Scope
3 emissions in 2027 and indicates that the Company should be recording and preparing Scope 3 data in 2025 and 2026.<SUP>27</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">These regulations utilize reporting compatible with the existing GHG
Protocol Scope 3 methodology.<SUP>28</SUP> By failing to produce a Scope 3 emissions reporting methodology aligned with the requirements
of these regulatory standards, Amazon faces potential financial and regulatory penalties for non-compliance. Furthermore, the prevalence
of such mandatory reporting requirements emphasizes the importance of value-chain emissions for both investors and the public. To mitigate
these material financial risks and act in shareholders&rsquo; best interest, it is appropriate that Amazon fulfill the request of the
proposal by measuring and disclosing the material Scope 3 emissions from the Company&rsquo;s retail sales. </P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I><U>Reputational Risk</U></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon&rsquo;s incomplete Scope 3 disclosures also expose the Company
to reputational risk. Consumers are increasingly climate conscious,<SUP>29</SUP> and major investors continue to seek transparent and
accurate GHG emissions reporting.<SUP>30</SUP> Amazon&rsquo;s commitment to the Science Based Targets initiative (SBTi) and the Company&rsquo;s
subsequent removal by SBTi for failing to meet its target-setting deadline was reported widely by major media outlets,<SUP>31</SUP> damaging
the Company&rsquo;s reputation. Additionally, the Company&rsquo;s misleading Scope 3 reporting practices were the subject of a highly
critical report by the Center for Investigative Reporting, which found that Amazon &ldquo;drastically undercounts its carbon footprint.&rdquo;<SUP>32</SUP>
Amazon&rsquo;s failure to report its full scope of emissions is causing continued reputational risk, and initiating full Scope 3 emissions
reporting is necessary to address mounting reputational damage. In addition, Amazon has garnered significant negative publicity and accusations
of greenwashing for its questionable 100% renewable energy claim and the legitimacy of its Climate Pledge initiative.<SUP>33</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>





<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>



<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>25</SUP> https://dart.deloitte.com/USDART/home/publications/deloitte/heads-up/2025/eu-commission-omnibus-proposal-sustainability-reporting-reduction-csrd</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>26</SUP> https://dart.deloitte.com/USDART/home/publications/deloitte/heads-up/2025/eu-commission-omnibus-proposal-sustainability-reporting-reduction-csrd,
https://www.statista.com/statistics/934963/revenue-of-amazon-europe/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>27</SUP> https://www.forvismazars.us/forsights/2024/12/california-doubles-down-on-ghg-climate-reporting-requirements#:~:text=The%20CCDAA%20requires%20reporting%20entities,to%20be%20reported%20in%202030</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>28</SUP> https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB253</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>29</SUP> https://www.mckinsey.com/industries/consumer-packaged-goods/our-insights/consumers-care-about-sustainability-and-back-it-up-with-their-wallets</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>30</SUP> https://www.climateaction100.org/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>31</SUP> https://www.wsj.com/business/energy-oil/companies-stall-climate-action-despite-earlier-promises-44c1c7bd;
https://www.latimes.com/business/story/2023-08-14/amazon-carbon-emissions-climate-change;
https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/22-us-companies-singled-out-for-not-filing-science-based-climate-targets-76869741</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>32</SUP> https://revealnews.org/article/private-report-shows-how-amazon-drastically-undercounts-its-carbon-footprint/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>33</SUP> https://jacobin.com/2023/11/black-friday-amazon-climate-footprint-worker-organizing;
https://www.computerweekly.com/news/366596253/Amazon-employees-question-firms-renewable-energy-claims,
https://www.forbes.com/sites/siladityaray/2024/07/10/amazon-claims-it-achieved-100-renewable-energy-target-in-2023-heres-what-it-means/</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #60482D; margin: 0pt 0.25in 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #60482D; margin: 0pt 0.25in 0pt 0; text-align: left"></P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I><U>Investor Expectations</U></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Investors <FONT STYLE="background-color: white">increasingly expect
companies to make climate-related risk disclosures and set targets for mitigating climate risk. Climate Action 100+ (&ldquo;CA100+&rdquo;),
a global investor initiative with over 600 investor members, has issued a Net Zero Company Benchmark that seeks to secure greater disclosure
of climate risk and robust emission reduction strategies.<SUP>34</SUP> Scope 3 value-chain disclosures and targets are a necessary condition
for satisfying over half of the Benchmark indicators.<SUP>35</SUP> Amazon&rsquo;s failure to disclose its Scope 3 emissions in alignment
with the CA100+ benchmark signals to investors that the Company is not meeting investor disclosure expectations and is not on a credible
path to net zero emissions.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">Amazon&rsquo;s current disclosures
have a high likelihood of confusing and misleading investors. When companies report product-related Scope 3 emissions, it is well understood
that they are reporting the emissions for all products they sell, not just the emissions of a small subset of private-label products.<SUP>36</SUP>
The Securities and Exchange Commission (SEC) has long emphasized the importance of &ldquo;consistent, comparable,
and decision-useful information.&rdquo;<SUP>37</SUP> By reporting product-related Scope 3 emissions for only a small portion of the products
sold on its retail platform, Amazon makes its emissions disclosures inconsistent and incomparable with peers. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Because Scope 3 value-chain emissions make up much of its carbon footprint,<SUP>38</SUP>
Amazon&rsquo;s ability to measure, disclose, and eventually reduce its Scope 3 value-chain emissions is an essential indicator of its
ability thrive in a low-carbon economy. The benefits of assessing and mitigating value-chain emissions are well understood.<SUP>39</SUP>
Amazon&rsquo;s incomplete value-chain disclosures leave investors unable to determine whether Amazon is reducing its exposure to climate-related
risks, meeting consumer and investor expectations, and taking action to reduce its contribution to climate change. To meet investor expectations
on climate change and climate-related risk mitigation, Amazon must accurately and transparently measure and disclose its Scope 3 value-chain
emissions.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>





<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>34</SUP> https://www.climateaction100.org/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>35</SUP> https://www.climateaction100.org/wp-content/uploads/2023/03/Climate-Action-100-Net-Zero-Company-Benchmark-Framework-2.0..pdf</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>36</SUP> https://ghgprotocol.org/sites/default/files/2022-12/Chapter11.pdf,
p.113</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>37 </SUP>https://viewpoint.pwc.com/dt/us/en/pwc/in_briefs/2024/2024-in-brief/ib202402.html#:~:text=%5BThe%20rules%20will%5D%20%E2%80%9Cprovide,issuers%20with%20clear%20reporting%20requirements.%E2%80%9D&amp;text=</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">The%20rules%20will%20require%20disclosures,F%20for%20foreign%20private%20issuers</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>38</SUP> https://mcusercontent.com/a4ff907f7a389f16339eb6fbe/files/d771af6b-7c86-4755-9baa-25dd01aa2e1f/20210310_Scope_3_Peer_Group_Pathfinder.pdf,
p.2; https://sustainability.aboutamazon.com/2022-sustainability-report.pdf,
p.12</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>39</SUP> https://www.greenbiz.com/article/3-ways-business-can-benefit-scope-3-emissions-reductions#:~:text=Initiatives%20within%20Kraft%20to%20address,down%20supply%20chain%20carbon%20emissions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #60482D; margin: 0pt 0.25in 0pt 0; text-align: left"></P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
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    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #00813B; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD><B>Amazon Lags Peers, Who Accurately and Transparently Disclose Material Scope 3 Emissions. </B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Amazon significantly lags its foremost peer and competitor Walmart,
which discloses material product-related Scope 3 GHG emissions from <B><I>all retail sales</I></B> in its online and physical stores,
not just those that bear one of Walmart&rsquo;s private brands.<SUP>40</SUP> Additionally, Walmart has confirmed that it reports the emissions
from third-party sellers that use its site, significantly exceeding the more limited purview of this proposal.<SUP>41</SUP> Target, IKEA
and H&amp;M all report material Scope 3 emissions from <B><I>all retail sales</I></B>, and have SBTi-approved Scope 3 targets.<SUP>42</SUP>.
Costco, CVS, and Lowes also disclose their most material product-related Scope 3 emissions from <B><I>all retail sales</I></B>.<SUP>43</SUP>
Peers demonstrate that comprehensive value-chain reporting is possible for large retailers</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Of the 10 largest retailers by sales volume in the US, and Amazon is
the only one that makes a distinction between its private-label products and the rest of its retail portfolio in its emissions reporting.<SUP>44</SUP>
A 2022 report from the Center for Investigative Reporting detailed Amazon&rsquo;s drastic emissions underestimation, stating that to report
lower emissions figures, Amazon &ldquo;. . . simply decides to play by different rules than its peers.&rdquo;<SUP>45</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">By using an emissions reporting methodology that is demonstrably misaligned
with other large U.S. retailers, Amazon creates a lack of comparability between peers. While Scope 3 reporting is imperfect, it is a valuable
metric for investors seeking to understand companies&rsquo; exposure to climate-related risk. Walmart has been clear that its
Scope 3 methodology and data quality will evolve over time<SUP>46</SUP> and shifts in reported emissions are not failures, but reflections
of the evolving nature of emissions accounting and the urgent need for action. </P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 80%; border-collapse: collapse; font-size: 11pt">
  <TR>
    <TD STYLE="width: 23%; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Company</B>&nbsp;</FONT></TD>
    <TD STYLE="width: 77%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Discloses Material Scope 3 GHG Emissions from All Retail Sales</B></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Amazon</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #F7CAAC; text-align: center"><FONT STYLE="font-size: 10pt">NO<SUP>47</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Walmart</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>48</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Costco</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>49</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Target</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>50</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Lowes</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>51</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Ikea</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>52</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">CVS</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>53</SUP></FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-left: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">H&amp;M</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; background-color: #C5E0B3; text-align: center"><FONT STYLE="font-size: 10pt">YES<SUP>54</SUP></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>



<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>40</SUP> https://corporate.walmart.com/purpose/esgreport/environmental/climate-change</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>41</SUP> https://revealnews.org/article/private-report-shows-how-amazon-drastically-undercounts-its-carbon-footprint/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>42</SUP> https://sciencebasedtargets.org/companies-taking-action</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>43</SUP> https://mobilecontent.costco.com/staging/resource/img/25w03130/5a_ClimateActionPlan_FY24.pdf,
p.11; https://www.cvshealth.com/content/dam/enterprise/cvs-enterprise/pdfs/2023/Healthy-2030-Impact-Report-Appendix.pdf
p.34, https://corporate.lowes.com/sites/lowes-corp/files/2024-09/Lowes_2023_CRR_9.30.24.pdf,
p.46</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>44</SUP> https://nrf.com/research-insights/top-retailers/top-100-retailers/top-100-retailers-2024-list</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>45</SUP> https://revealnews.org/article/private-report-shows-how-amazon-drastically-undercounts-its-carbon-footprint/</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>46</SUP> https://corporate.walmart.com/purpose/esgreport/environmental/climate-change</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>47</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>48</SUP> <FONT STYLE="background-color: white">https://corporate.walmart.com/content/dam/corporate/documents/esgreport/our-esg-priorities/2023%20CDP%20Climate%20Submission.pdf</FONT><FONT STYLE="background-color: white">,
p.65</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>49</SUP> https://mobilecontent.costco.com/staging/resource/img/25w03130/5a_ClimateActionPlan_FY24.pdf,
p.11</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>50</SUP> https://corporate.target.com/getmedia/c70c48ab-0e10-4576-9e92-789e30665964/2023-CDP-Climate-Response.pdf,
p.62-70</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>51</SUP> https://corporate.lowes.com/sites/lowes-corp/files/2024-09/Lowes_2023_CRR_9.30.24.pdf,
p.46</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>52</SUP> https://www.ikea.com/global/en/images/IKEA_CLIMATE_Report_FY_23_20240125_a5a1535f4e.pdf,
p.36</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>53</SUP> https://www.cvshealth.com/content/dam/enterprise/cvs-enterprise/pdfs/2023/Healthy-2030-Impact-Report-Appendix.pdf,
p.34</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>54</SUP> https://hmgroup.com/wp-content/uploads/2023/09/HM-Group-CDP-response-Climate-change-2023.pdf,
p.38-42</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #60482D; margin: 0pt 0.25in 0pt 0; text-align: left"></P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">ENGAGEMENT HISTORY</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Green Century and shareholder representative, <I>As You Sow</I>, have
attempted to engage with Amazon on the topic of Scope 3 value-chain emissions disclosures for the past three years. The Company has declined
requests for a meeting and refused to provide meaningful information in written correspondence. Importantly, this year&rsquo;s proposal
directly responds to the Company&rsquo;s stated concerns regarding the availability and quality of emissions data from third-party sellers
by limiting the scope of the proposal to first-party, or &ldquo;retail sales.&rdquo; This significantly lowers the reporting burden on
the Company while still providing investors with decision useful information about the Company&rsquo;s exposure to climate-related risk.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">RESPONSE TO AMAZON.COM,
INC BOARD OF DIRECTORS&rsquo; STATEMENT IN OPPOSITION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">The Amazon Board of Directors
(&ldquo;the Board&rdquo;) recommends that shareholders vote against the Proposal on the following basis: </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&ldquo;We <FONT STYLE="color: #191919">Already </FONT>Calculate
and Report on Our Carbon Emissions, Including Scope 3 Activities, in a Manner Consistent with External Reporting
Standards&rdquo;</I></B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #00813B; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">The Company argues that it &ldquo;follow[s] guidance from the GHG Protocol
Corporate Standard in calculating [its] greenhouse gas emissions (including Scope 3 emissions),&rdquo; To the contrary, Amazon&rsquo;s
emissions reporting diverges from the standards set forth by the Protocol in key respects.<SUP>55</SUP> First, for key product-related
categories, Amazon only reports Scope 3 emissions from approximately 3% of its retail sales.<SUP>56</SUP> The Company acknowledges that
it does not disclose product-related Scope 3 emissions for all its retail sales,<SUP>57</SUP> further proving that the Company&rsquo;s
disclosures fall short of the specific and precise language in the GHG Protocol&rsquo;s Value Chain Standard.<SUP>58</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">The GHG Protocol&rsquo;s Scope 3 Standard states that reporting should
include emissions from &ldquo;all products sold&rdquo; for key product-related categories, including category 1 (purchased goods and services,
i.e. manufacturing), 11 (use of sold products), and 12 (end-of-life product emissions).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Specifically, the Protocol&rsquo;s guidance for category 1 states,
&ldquo;[t]his category includes emissions from all purchased goods and services. . . &rdquo; so long as these emissions are not counted
in another Scope 3 category.<SUP>59</SUP> Similarly, the Scope 3 category 11 and category 12 guidance note that the Company should include
the use-phase emissions, from &ldquo;all relevant products sold,&rdquo;<SUP>60</SUP> and the end-of-life product emissions, from &ldquo;all
products sold in the reporting year.&rdquo;<SUP>61</SUP></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">_____________________________</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>55</SUP> https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.4</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>56</SUP> https://www.congress.gov/116/meeting/house/110883/documents/HHRG-116-JU05-20200729-QFR052.pdf
, p.23-24, https://sustainability.aboutamazon.com/carbon-methodology.pdf,
p.2</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>57</SUP> https://sustainability.aboutamazon.com/2022-sustainability-report.pdf,
p.12</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>58</SUP> https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf,
p.38, 48, 49</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>59</SUP> https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf,
p.3</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>60</SUP> https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf,
p.48</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>61</SUP> https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf,
p.49</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Thus, under the Greenhouse Gas Protocol, emissions from all retail
sales must be reported. There is no option for reporting on only a small portion of a company&rsquo;s retail sales. <B><I>Amazon&rsquo;s
practice of limiting its Scope 3 product-related emissions disclosures to a small segment of its product portfolio&mdash;its branded products&mdash;is
a direct contradiction of GHG Protocol guidance</I></B>, concretely disproving the Board&rsquo;s statement that the Company&rsquo;s reports
its Scope 3 emissions in a manner &ldquo;[c]onsistent with the GHG Protocol Corporate Standard.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&ldquo;Our reported emissions are verified against the GHG Protocol
Corporate Standard by independent third parties.&rdquo;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">Proponents acknowledge Amazon&rsquo;s Scope 3 assurance statement but
<B><I>the issue in question is not the accuracy of the few emissions that Amazon does report, but rather its failure to report the product-related
emissions from roughly 97% of the Company&rsquo;s retail sales</I></B>. The Company&rsquo;s assurance statement applies only to the limited
emissions it does report; it is not relevant to the Proposal, which concerns emissions that the Company does not report. To provide investors
with comparable and decision-useful information about Amazon&rsquo;s exposure to climate-related risk, it is essential that Amazon does
not limit its Scope 3 emissions reporting to private-label products. </P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&ldquo;We Remain Focused on Reducing Our Carbon Emissions&rdquo;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #00813B; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">While Amazon&rsquo;s aspirations to reduce its Scope 1, 2, and 3 GHG
emissions to net zero by 2040 can be supported in theory, arbitrarily limiting the emissions counted to a small subset of its total emissions
is highly concerning. Addressing only the Company&rsquo;s currently reported emissions, rather than its true emissions, exposes the Company
to material regulatory and legal risk and can easily mislead investors. Inversely, the disclosure and mitigation of the material Scope
3 product-related emissions from all its retail sales would be an important step toward providing investors with assurance that Amazon
is credibly assessing and mitigating its climate-related financial risk.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 9pt; background-color: #B8CCE4">CONCLUSION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Vote &ldquo;Yes&rdquo; on this Shareholder Proposal #6. </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">To more closely align with peers and address the material risks posed
by regulatory noncompliance, Amazon should measure and disclose the material Scope 3 greenhouse gas emissions from its retail sales. We
urge a vote &ldquo;FOR&rdquo; this proposal.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>--</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><I>For questions, please contact Parker Caswell, As You Sow, </I><I>pcaswell@asyousow.org</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <TD STYLE="font-size: 11pt; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Green Century and <I>As You Sow</I>: 2025 Proxy Memo</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amazon.com Inc | Disclose Value-Chain Emissions from Retail Sales</B></FONT></TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">THE FOREGOING INFORMATION MAY BE DISSEMINATED TO SHAREHOLDERS VIA TELEPHONE,
U.S. MAIL, E-MAIL, CERTAIN WEBSITES AND CERTAIN SOCIAL MEDIA VENUES, AND SHOULD NOT BE CONSTRUED AS INVESTMENT ADVICE OR AS A SOLICITATION
OF AUTHORITY TO VOTE YOUR PROXY. THE COST OF DISSEMINATING THE FOREGOING INFORMATION TO SHAREHOLDERS IS BEING BORNE ENTIRELY BY ONE OR
MORE OF THE CO-FILERS. PROXY CARDS WILL NOT BE ACCEPTED BY ANY CO-FILER. PLEASE DO NOT SEND YOUR PROXY TO ANY CO-FILER. TO VOTE YOUR PROXY,
PLEASE FOLLOW THE INSTRUCTIONS ON YOUR PROXY CARD<I>.</I></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
