ACTIONS4MORE - 2024 Sustainability Report

82 2024 Sustainability Report GRI 305 Emissions Indicator Unit of measurement 2023 2024 Scope 1 GHG emissions [1] Gross Scope 1 GHG emissions tCO2e 250.74 329.50 of which gross GHG emissions from stationary sources tCO2e 218.71 298.48 of which gross GHG emissions from mobile sources tCO2e 32.03 31.02 of which gross GHG emissions from refrigerant gas leaks tCO2e 0.00 0.00 Total ETS emissions tCO2e 0.00 0.00 ETS emissions as a share of total CO₂ emissions – Scope 1 % 0% 0% Scope 2 GHG emissions Gross Scope 2 GHG emissions (location-based) [2] tCO2e 359.39 350.95 Gross Scope 2 GHG emissions (market-based) tCO2e 541.51 680.91 Scope 3 GHG emissions Gross Scope 3 GHG emissions [3] tCO2e - 102,668.66 of which gross emissions Category 1 (Purchased goods and services) tCO2e - 5,814.75 of which gross emissions Category 3 (Fuel- and energy-related activities) tCO2e - 206.76 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 9 (Downstream transport 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 Total GHG emissions Scope 1 + Scope 2 + Scope 3 GHG emissions (location-based) tCO2e 610.12 103,349.10 Scope 1 + Scope 2 + Scope 3 GHG emissions (market-based) tCO2e 792.25 103,679.06 GHG emissions intensity [4] Total gross GHG emissions (location-based) vs. net revenues tCO2e/k€ 0.05 6.85 Total gross GHG emissions (market-based) vs. net revenues tCO2e/k€ 0.06 6.87 NOTES: [1] Scope 1 emissions were calculated taking into account: • Fuels (natural gas and diesel): used for heating and hot water in facilities, as well as to power the company fleet. Activity data were collected from bills or receipts and converted into gigajoules (GJ). Emissions were then calculated using Ecoinvent emission factors, through models developed in SimaPro. • Refrigerant gas leaks: used exclusively for air conditioning. Annual leaks were estimated as equal to the recharges performed, based on technical reports from maintenance providers. The emission factors applied were sourced from the DEFRA database (Conversion Factors 2023). [2] Scope 2 emissions, deriving from electricity consumption for lighting, machinery and air conditioning, were calculated using the location-based approach, applying: • Activity data from bills or payment receipts. • National emission factors sourced from Ecoinvent for each country. [3] Scope 3 emissions for the year 2023 were not calculated. The analysis aimed at their quantification was initiated during 2024. For further information on Scope 3 calculations, refer to the dedicated chapter “Environmental Impacts in Our Value Chain – Scope 3.” [4] The net revenues used for the 2024 calculation refer to the value reported in the 2024 financial statements under: Revenues from sales and services (page 4).

RkJQdWJsaXNoZXIy NDUyNTU=