40 2024 Sustainability Report Emissions In 2024, we managed greenhouse gas emissions in accordance with the international GHG Protocol standard, distinguishing between direct emissions (Scope 1), indirect emissions from purchased energy (Scope 2), and indirect emissions across the value chain (Scope 3). This latter category was integrated for the first time into the reporting of our Corporate Carbon Footprint, while Scope 3 emissions for 2023 were not included as they were not yet part of the reporting perimeter. During the year, we launched a structured analysis to identify these climate-altering emissions, with the goal of progressively extending coverage to the main sources of impact across the entire value chain. The study was conducted using SimaPro software and emission factors from the Ecoinvent database, as described in the chapter “Environmental impacts in our value chain – Scope 3”. In 2024, total greenhouse gas emissions calculated using the location-based approach amounted to 103,349.10 tons of CO2e, while those calculated with the market-based method reached 103,679.06 tons of CO2e. Scope 1 emissions remained stable at around 330 tons of CO2e, of which approximately 298 tons came from stationary sources and 31 tons from mobile sources. Containment of these emissions was made possible by the geothermal heat pump installed at the office building, which uses groundwater as a thermal carrier to provide low-impact heating and cooling. Water discharge takes place, in compliance with current authorizations (AUA), into a surface watercourse, with periodic monitoring of discharged volumes. Despite plant efficiency, Scope 1 emissions recorded a 31% increase compared to 2023, mainly due to a 36% rise in natural gas consumption. Location-based Scope 2 emissions amounted to around 351 tons of CO2e, marking a slight 2% reduction compared to 2023. Conversely, market-based Scope 2 emissions increased by 26%, reaching approximately 681 tons of CO2e. Scope 3 emissions for 2024 totaled 102,669 tons of CO2e. Of this amount, the largest share (92%) is attributable to Category 11, related to the use of sold products, followed by Category 1 (purchased goods and services), which accounts for about 6% of the total. The fifteen categories under Scope 3 can be grouped into two main areas: upstream emissions and downstream emissions. Upstream emissions amounted to 6,922 tons of CO2e, equal to 7% of total Scope 3. Of this, 84.01% is linked to purchased goods and services (Category 1), 10.66% to upstream transportation and distribution (Category 4), 2.99% to fuel- and energy-related activities not included in Scope 1 and 2 (Category 3), 0.41% to business travel (Category 6), 1.91% to employee commuting (Category 7), and 0.02% to waste generated in operations (Category 5). Scope 1 emission: 330 tons CO2 Scope 2 emission location based: 351 tons CO2 Scope 2 emission market based: 681 tons CO2 Scope 3 emission: 102,669 tons CO2
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