43 PLANET - CLIMATE ACTION Environmental impacts in our value chain - Scope 3 In 2024, we initiated a more in-depth analysis of greenhouse gas emissions, focusing specifically on the impacts across our entire value chain. This commitment materialized through the calculation of Scope 3 emissions. The Scope 3 emissions inventory was developed in accordance with the standards set out by the Greenhouse Gas Protocol, which classifies emissions into 15 categories: 8 upstream and 7 downstream. Of these, 10 are relevant to our business model. Although some categories have a quantitatively limited impact, we chose to include all of them in the analysis and quantification to ensure comprehensive, transparent, and consistent reporting over time. Below is a table illustrating the methodology applied and the sources of emission factors used for each macro-category considered.
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