ACTIONS4MORE - 2024 Sustainability Report

41 PLANET - CLIMATE ACTION Downstream emissions amounted to 95,747 tons of CO2e (93% of total Scope 3), of which 99.38% is associated with the use of sold products (Category 11), 0.24% with downstream transportation and distribution (Category 9), 0.24% with processing of sold products (Category 10), and 0.15% with end-of-life treatment of sold products (Category 12). Excluding Category 11, residual indirect Scope 3 emissions amount to 7,519 tons of CO2e. The dominant weight of the product use phase - accounting for 93% of Scope 3 emissions alone - highlights how much climate impact largely depends on end consumers’ behavior, their habits, and the energy efficiency of household appliances used. Although these emissions do not fall directly under our operational control, their relevance requires constant commitment to developing more sustainable products and to educating consumers on responsible and efficient use. Emission intensity, defined as the ratio between total greenhouse gas emissions (Scope 1, Scope 2 market-based, and Scope 3) and net revenues, amounts to 6.87 tons of CO2 equivalent per thousand euros of revenue (tCO2e/k€). However, to provide a more representative indicator of our management and intervention capacity, Category 11 of Scope 3, related to product use, has been excluded from the calculation, as it is not under our direct control. Considering only the emissions over which the company can implement reduction strategies (Scope 1, Scope 2 market-based, and Scope 3 net of Category 11), emission intensity stands at 0.56 tCO2e/k€. Indicator Unit of measurement 2023 2024 Scope 1 GHG emissions Gross Scope 1 GHG emissions tCO2e 250.74 329.50 of which gross GHG emissions from stationary sources [1] tCO2e 218.71 298.48 of which gross GHG emissions from mobile sources [2] tCO2e 32.03 31.02 of which gross GHG emissions from refrigerant gas leaks tCO2e 0.00 0.00 Scope 2 GHG emissions Share of fossil fuel sources in total energy consumption % 99% 99% Gross Scope 2 GHG emissions (location-based) [3] tCO2e 359.39 350.95 Gross Scope 2 GHG emissions (market-based) [4] tCO2e 541.51 680.91 Scope 3 GHG emissions Gross Scope 3 GHG emissions [5] tCO2e - 102,668.66 of which gross emissions Category 1 (Purchased goods and services) tCO2e - 5,814.75 of which gross emissions Category 2 (Capital goods) [6] tCO2e - of which gross emissions Category 3 (Fuel- and energy-related activities) tCO2e - 206.76

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