Transparency | ESG | Flagstar Bank

SASB

Mortgage Finance

Topic	Accounting Metric	Category	Unit of Measure	Code	Flagstar
Lending Practices	Total amount of monetary losses as a result of legal proceedings associated with communications to customers or remuneration of loan originators	Quantitative	Reporting currency	FN-MF-270a.3	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings.
Discriminatory Lending	Total amount of monetary losses as a result of legal proceedings associated with discriminatory mortgage lending	Quantitative	Reporting currency	FN-MF-270b.2	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings.
Discriminatory Lending	Description of policies and procedures for ensuring nondiscriminatory mortgage origination	Discussion and Analysis	n/a	FN-MF-270b.3	Community Focus See "Community Reinvestment Act" and "Community Pledge Agreement with the National Community Reinvestment Coalition" in 2022 NYCB Annual Report (pg. 19 - 20). See "Consumer Protection Regulations" in 2022 NYCB Annual Report (pg. 22).
Environmental Risk to Mortgaged Properties	Description of how climate change and other environmental risks are incorporated into mortgage origination and underwriting	Discussion and Analysis	n/a	FN-MF-450a.3	Climate Change Scenario Analysis See "Environmental Issues" in 2022 NYCB Annual Report (pg. 11).
Activity Metrics	(1) Number and (2) value of mortgages originated by category: (a) residential and (b) commercial	Quantitative	Number, Reporting currency	FN-MF-000.A	See "Note 6: Loans and Leases" in 2022 NYCB Annual Report (pg. 88 - 94) and "Balance Sheet Summary" (pg. 46 - 63).

Commercial Banks

Topic	Accounting Metric	Category	Unit of Measure	Code	Flagstar
Data Security	Description of approach to identifying and addressing data security risks	Discussion and Analysis	n/a	FN-CB-230a.2	Data Security and Customer Privacy
Financial Inclusion & Capacity Building	(1) Number and (2) amount of loans outstanding qualified to programs designed to promote small business and community development	Quantitative	Number, Reporting currency	FN-CB-240a.1	Community Focus See "Community Reinvestment Act" and "Community Pledge Agreement with the National Community Reinvestment Coalition" in 2022 NYCB Annual Report (pg. 19 - 20).
Financial Inclusion & Capacity Building	Number of participants in financial literacy initiatives for unbanked, underbanked, or underserved customers	Quantitative	Number	FN-CB-240a.4	Philanthropic Giving
Business Ethics	Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, anti-trust, anti-competitive behavior, market manipulation, malpractice, or other related financial industry laws or regulations	Quantitative	Reporting currency	FN-CB-510a.1	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings.
Business Ethics	Description of whistleblower policies and procedures	Discussion and Analysis	n/a	FN-CB-510a.2	Code of Conduct and Business Ethics Whistleblower Policy
Systemic Risk Management	Global Systemically Important Bank (G-SIB) score, by category	Quantitative	Basis points (bps)	FN-CB-550a.1	According to the Basel Committee on Banking Supervision’s assessment methodology, we are not considered a G-SIB and therefore have not assessed a G-SIB score.
Systemic Risk Management	Description of approach to incorporation of results of mandatory and voluntary stress tests into capital adequacy planning, long-term corporate strategy, and other business activities	Discussion and Analysis	n/a	FN-CB-550a.2	See "Stress Testing" in 2022 NYCB Annual Report (pg. 15 - 16)

Consumer Finance

Topic	Accounting Metric	Category	Unit of Measure	Code	Flagstar
Customer Privacy	Total amount of monetary losses as a result of legal proceedings associated with customer privacy	Quantitative	Reporting currency	FN-CF-220a.2	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings.
Data Security	Description of approach to identifying and addressing data security risks	Discussion and Analysis	n/a	FN-CF-230a.3	Data Security and Customer Privacy
Selling Practices	Total amount of monetary losses as a result of legal proceedings associated with selling and servicing of products	Quantitative	Reporting currency	FN-CF-270a.5	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings.

TCFD

Topic	Description	Disclosure	Flagstar
Governance	Disclose the organization’s governance around climate related risks and opportunities.	Describe the board’s oversight of climate-related risks and opportunities.	NYCB TCFD Report (pg. 10 - 12) Climate Change Scenario Analysis
Governance	Disclose the organization’s governance around climate related risks and opportunities.	Describe management’s role in assessing and managing climate-related risks and opportunities.	NYCB TCFD Report (pg. 10 - 12) Climate Change Scenario Analysis
Strategy	Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.	Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	NYCB TCFD Report (pg. 14 - 18) Climate Change Scenario Analysis
Strategy	Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.	Describe the impact of climate related risks and opportunities on the organization’s businesses, strategy, and financial planning.	NYCB TCFD Report (pg. 14 - 18) Climate Change Scenario Analysis
Strategy	Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.	Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	NYCB TCFD Report (pg. 14 - 18) Climate Change Scenario Analysis
Risk Management	Disclose how the organization identifies, assesses, and manages climate-related risks.	Describe the organization’s processes for identifying and assessing climate-related risks.	NYCB TCFD Report (pg. 20 - 22) Climate Change Scenario Analysis
Risk Management	Disclose how the organization identifies, assesses, and manages climate-related risks.	Describe the organization’s processes for managing climate-related risks.	NYCB TCFD Report (pg. 20 - 22) Climate Change Scenario Analysis
Risk Management	Disclose how the organization identifies, assesses, and manages climate-related risks.	Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	NYCB TCFD Report (pg. 20 - 22) Climate Change Scenario Analysis
Metrics and Targets	Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	Disclose the metrics used by the organization to assess climate related risks and opportunities in line with its strategy and risk management process.	Sustainability Climate Change Scenario Analysis
Metrics and Targets	Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	Sustainability
Metrics and Targets	Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Sustainability Climate Change Scenario Analysis

GRI

GRI Standard	Disclosure	Flagstar
GRI 2: General Disclosures 2021	2-1 Organizational details	2023 Proxy Statement (pg. 2) 2022 Annual Report (pg. 9) Our Business Overview
GRI 2: General Disclosures 2021	2-2 Entities included in the organization’s sustainability reporting	2022 Annual Report (pg. 11 - 12)
GRI 2: General Disclosures 2021	2-3 Reporting period, frequency and contact point	2023 Proxy Statement (pg. 7) Why Corporate Responsibility Matters
GRI 2: General Disclosures 2021	2-4 Restatements of information	Indicated when necessary throughout the report.
GRI 2: General Disclosures 2021	2-5 External assurance	Flagstar did not yet seek external assurance for the contents in this report.
GRI 2: General Disclosures 2021	2-6 Activities, value chain and other business relationships	2022 Annual Report (pg. 9 - 24) Our Business Overview Statement of Vendor Principles (NYCB) Community Banking Mortgage Origination Mortgage Servicing
GRI 2: General Disclosures 2021	2-7 Employees	Employee Engagement 2022 Annual Report (pg. 12 - 13)
GRI 2: General Disclosures 2021	2-9 Governance structure and composition	Corporate Governance Structure Corporate Governance Guidelines 2023 Proxy Statement (pg. 12)
GRI 2: General Disclosures 2021	2-10 Nomination and selection of the highest governance body	2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-11 Chair of the highest governance body	2023 Proxy Statement (pg. 18 - 19)
GRI 2: General Disclosures 2021	2-12 Role of the highest governance body in overseeing the management of impacts	2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-13 Delegation of responsibility for managing impacts	2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-14 Role of the highest governance body in sustainability reporting	2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-15 Conflicts of interest	Code of Conduct and Business Ethics Code of Professional Conduct
GRI 2: General Disclosures 2021	2-16 Communication of critical concerns	Code of Conduct and Business Ethics Code of Business Conduct and Ethics Employee Whistleblower Policy 2023 Proxy Statement (pg. 23)
GRI 2: General Disclosures 2021	2-17 Collective knowledge of the highest governance body	2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-18 Evaluation of the performance of the highest governance body	2023 Proxy Statement (pg. 13 - 14) 2023 Proxy Statement (pg. 21)
GRI 2: General Disclosures 2021	2-19 Remuneration policies	2023 Proxy Statement (pg. 26 - 54)
GRI 2: General Disclosures 2021	2-20 Process to determine remuneration	2023 Proxy Statement (pg. 26 - 54)
GRI 2: General Disclosures 2021	2-21 Annual total compensation ratio	2023 Proxy Statement (pg. 51)
GRI 2: General Disclosures 2021	2-22 Statement on sustainable development strategy	Why Corporate Responsibility Matters
GRI 2: General Disclosures 2021	2-23 Policy commitments	Employee Whistleblower Policy Code of Business Conduct and Ethics Code of Professional Conduct Corporate Governance Guidelines Statement of Vendor Principles
GRI 2: General Disclosures 2021	2-24 Embedding policy commitments	Employee Whistleblower Policy Code of Business Conduct and Ethics Code of Professional Conduct Corporate Governance Guidelines Statement of Vendor Principles
GRI 2: General Disclosures 2021	2-25 Processes to remediate negative impacts	Employee Whistleblower Policy Code of Business Conduct and Ethics Code of Professional Conduct Corporate Governance Guidelines
GRI 2: General Disclosures 2021	2-26 Mechanisms for seeking advice and raising concerns	Code of Business Conduct and Ethics 2023 Proxy Statement (pg. 23)
GRI 2: General Disclosures 2021	2-27 Compliance with laws and regulations	See Item 3 of the 2022 NYCB Annual Report (pg. 38) for disclosure of material legal proceedings. See "Regulation and Supervision" in 2022 NYCB Annual Report (pg. 13 - 23)
GRI 2: General Disclosures 2021	2-28 Membership associations	Sustainability
GRI 2: General Disclosures 2021	2-29 Approach to stakeholder engagement	ESG Materiality Assessment
GRI 2: General Disclosures 2021	2-30 Collective bargaining agreements	None of Flagstar's employees are represented by a collective bargaining agreement as noted in the 2022 Proxy statement (pg. 10).
GRI 3: Material Topics 2021	3-1 Process to determine material topics	ESG Materiality Assessment
GRI 3: Material Topics 2021	3-2 List of material topics	ESG Materiality Assessment
GRI 3: Material Topics 2021	3-3 Management of material topics	ESG Materiality Assessment
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	2022 Annual Report (pg. 69 - 73)
GRI 201: Economic Performance 2016	201-2 Financial implications and other risks and opportunities due to climate change	NYCB TCFD Report (pg. 14 - 18) Climate Change Scenario Analysis
GRI 201: Economic Performance 2016	201-3 Defined benefit plan obligations and other retirement plans	2022 Annual Report (pg. 112 - 117)
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Community Focus Sustainability
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	Community Focus 2023 Proxy Statement (pg. 8 - 9)
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Risk Management
GRI 205: Anti-corruption 2016	205-2 Communication and training about anti-corruption policies and procedures	Code of Professional Conduct
GRI 205: Anti-corruption 2016	205-3 Confirmed incidents of corruption and actions taken	2022 Annual Report (pg. 38)
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	2022 Annual Report (pg. 38)
GRI 207: Tax 2019	207-1 Approach to tax	2022 Annual Report (pg. 104 - 106)
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Sustainability
GRI 302: Energy 2016	302-3 Energy intensity	Sustainability
GRI 302: Energy 2016	302-4 Reduction of energy consumption	Sustainability
GRI 303: Water and Effluents 2018	303-5 Water consumption	Sustainability
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Sustainability
GRI 305: Emissions 2016	305-2 Energy indirect (Scope 2) GHG emissions	Sustainability
GRI 305: Emissions 2016	305-3 Other indirect (Scope 3) GHG emissions	Sustainability
GRI 305: Emissions 2016	305-4 GHG emissions intensity	Sustainability
GRI 306: Waste 2020	306-4 Waste diverted from disposal	Sustainability
GRI 401: Employment 2016	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Employee Engagement
GRI 404: Training and Education 2016	404-2 Programs for upgrading employee skills and transition assistance programs	Mentorship Opportunities Employee Engagement
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Employee Talent Snapshot 2023 Proxy Statement (pg. 10)
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	2022 Annual Report (pg. 38) Code of Conduct and Business Ethics Code of Professional Conduct DEI Vision & Strategy
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Community Focus
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Data Security and Customer Privacy

SDGs

SDG	Description	Flagstar
	End poverty in all its forms everywhere	Employee Assistance Fund Philanthropic Giving
	Ensure healthy lives and promote well-being for all at all ages	Employee Engagement
	Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all	Philanthropic Giving Mentorship Opportunities
	Achieve gender equality and empower all women and girls	DEI Vision & Strategy
	Ensure availability and sustainable management of water and sanitation for all	Sustainability
	Ensure access to affordable, reliable, sustainable and modern energy for all	Sustainability
	Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all	Community Focus
	Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation	Community Focus
	Reduce inequality within and among countries	DEI Vision & Strategy
	Make cities and human settlements inclusive, safe, resilient and sustainable	Community Focus
	Take urgent action to combat climate change and its impacts	Sustainability Climate Change Scenario Analysis
	Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels	Code of Conduct and Business Ethics