45 PLANET - CLIMATE ACTION 7 - Employee commuting For this category, distances between employees’ residence postal codes and the workplace were calculated and multiplied by the annual number of working days. The total distance was then multiplied by the average emission factor for passenger car use. • DEFRA - CONVERSION FACTORS 2024, 'Passenger vehicles' sheet 9 - Downstream transportation and distribution This category includes customer deliveries borne by clients. Average transport distances per product were estimated, also integrating the impacts from warehouse energy consumption during the distribution phase. • 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 10 - Processing of sold products This category accounts for the impacts associated with the further processing of sold products. For Guardini, it specifically includes emissions related to the remelting of steel scrap generated during the production of bakeware. Since this scrap is sold and has an economic value, it is considered a co-product according to the definition of the GHG Protocol. • British Constructional Steelwork Association 11 - Use of sold products In line with the PCR “Tableware and Kitchenware”, emissions calculated in this category derive from the product use phase, specifically the washing of bakeware. This includes water and detergent consumption as well as the energy required to heat the water. • Ecoinvent v3.10 12 - End-of-life treatment of sold products For this category, an end-of-life scenario was defined based on European averages. Each material was assigned a recycling rate consistent with European benchmark data, while the remaining share was allocated to disposal, according to the methods contained in European SimaPro datasets. • Ecoinvent v3.10
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