42 2024 Sustainability Report of which gross emissions Category 4 (Upstream transport and distribution) tCO2e - 737.72 of which gross emissions Category 5 (Waste generated in operations) tCO2e - 1.70 of which gross emissions Category 6 (Business travel) tCO2e - 28.43 of which gross emissions Category 7 (Employee commuting) tCO2e - 132.54 of which gross emissions Category 8 (Upstream leased assets) [6] tCO2e - - of which gross emissions Category 9 (Downstream transportation and distribution) tCO2e - 230.85 of which gross emissions Category 10 (Processing of sold products) tCO2e - 227.68 of which gross emissions Category 11 (Use of sold products) tCO2e 95,149.29 of which gross emissions Category 12 (End-of-life treatment of sold products) tCO2e - 138.94 of which gross emissions Category 13 (Downstream leased assets) [6] tCO2e - - of which gross emissions Category 14 (Franchises) [6] tCO2e - - of which gross emissions Category 15 (Investments) [6] tCO2e - - Total GHG emissions [5] Scope 1 + Scope 2 + Scope 3 GHG emissions (location-based) tCO2e - 103,349.10 Scope 1 + Scope 2 + Scope 3 GHG emissions (market-based) tCO2e - 103,679.06 GHG emission intensity [7] Total gross GHG emissions (location-based) vs. Net Revenues tCO2e /k€ - 6.85 Total gross GHG emissions (market-based) vs. Net Revenues tCO2e /k€ - 6.87 NOTES: [1] Emissions from stationary sources were calculated using data on fuel consumption from stationary sources, as reported internally, applying emission factors specific to fuel type provided by DEFRA 2024. [2] Emissions from mobile sources were calculated using kilometers traveled by the company’s fleet vehicles, applying emission factors specific to vehicle type and fuel type provided by DEFRA 2024. [3] Scope 2 emissions from electricity consumption for lighting and production were calculated using the location-based approach, with: - Activity data from invoices or payment receipts; - National emission factor from ISPRA for Italy. [4] Scope 2 emissions from electricity consumption for lighting and production were calculated using the market-based approach, with: - Activity data from invoices or payment receipts; - National emission factor from AIB for Italy concerning the residual mix. [5] Scope 3 emissions for 2023 were not calculated. The analysis aimed at quantifying them was initiated in 2024 and is described in greater detail in the section “Environmental impacts in our value chain – Scope 3.” [6] The indicated Scope 3 categories are not applicable to Guardini’s business. [7] The emission intensity figure was calculated using Net Revenues from production as denominator, equal to €12,545k for 2023 and €15,098k for 2024.
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