44 2024 Sustainability Report Category Methodology Sources of emission factors 1 - Purchased goods and services Quantitative data on the weight of materials used were mainly derived from direct measurements. Emissions for this category were calculated with reference to coated steel products, based on the 2022 LCA analysis. For other main product types - such as ceramics, paper, and plastics - specific calculation models were developed using emission factors available in SimaPro and complemented with data from LCA studies published in scientific literature. • Ecoinvent v3.10 3 - Fuel- and energyrelated activities (not included in Scope 1 or 2) This category includes impacts associated with the supply chain of purchased fuels and energy, also known as “Well to Tank” (WTT). Emissions also account for the impacts arising from the transmission and distribution (T&D) of electricity. • DEFRA - CONVERSION FACTORS 2024, 'WTT- fuels' sheet • IPCC, ANNEX III, Table A.III.2 4 - Upstream transportation and distribution Emissions were calculated considering the average distances traveled, weighted by procurement shares from different suppliers. This category also includes customer deliveries borne by Guardini, as they are classified as upstream value chain services under the GHG Protocol, as well as energy consumption of warehouses dedicated to inbound goods logistics. • Ecoinvent v3.10 • DEFRA - CONVERSION FACTORS 2024, ‘Heat and steam’ sheet • DEFRA - CONVERSION FACTORS 2024, 'Fuels' sheet • ISPRA, Efficiency and decarbonization indicators in Italy and in the biggest European Countries, Table 2.7 • NOWTRICITY • LowCarbonPower 5 - Waste generated in operations The calculation of impacts in this category considered the disposal of waste generated by the company. Emission factors were selected according to the end-of-life treatment assigned to each waste stream. Waste destined for recycling was not associated with CO2e emissions, as these will be accounted for by the company using the recycled materials in its own Scope 3, Category 1. • Ecoinvent v3.10 6 - Business travel Emissions were estimated by assessing the environmental impact of the means of transport used for business trips. The calculation also included impacts associated with the energy consumption of accommodation facilities used for overnight stays. • DEFRA - CONVERSION FACTORS 2024, 'Business travel- air' sheet • DEFRA - CONVERSION FACTORS 2024, 'Business travel- land' sheet • DEFRA - CONVERSION FACTORS 2024, 'Hotel stay' sheet
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