COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 Description Emission source Emission factor source Methodology Observations and assumptions Scope 1/ Category 1 Direct GHG emissions and removals 1. Direct emissions from stationary com- bustion sources Joane and Arcos EF : National Inventory Report (NIR) 2024 Portugal (Table 3-82) and IPCC Chapter 2 Stationary Combustion (Table 2.3 Default Emission Factors for Stationary Combustion in Manufacturing Industries and Construction) Tetla EF : IPCC Guidelines for National GHG Inventories 2006 - Chapter 2 Stationary Combustion (Table 2.3) GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR 6 Consumption of fuel (TJ) x Emission factor (Ton GHG/TJ) x GWP (GHG) The fuel consumption of each equipment was converted to TJ. And this consumption was multiplied by the emission factor (CO 2 , CH 4 and N 2 O) of each fuel type. Emission factors for CO 2 used are in units of mass CO 2 /TJ on a net calorific value basis and reflect the carbon content of the fuel and the assumption that the carbon oxidation factor is 1. 2. Direct emissions from mobile combus- tion sources Joane and Arcos EF : NIR 2024 Portugal (Table B-3: Road transportation energy based implied emission factors (t/TJ) for 2022 and Table B-4: Road transportation distance based implied emission factor for 2022 (g/km and mg/km)) Tetla EF : Inventário Nacional de Emissiones de Gases y Compuestos de Efecto Invernadero 1990-2019 (Tabla 12: Factores de emissión específicos de México para los combustibles empleados en el transporte) GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR 6 Consumption of fuel (TJ) x Emission factor (Ton GHG/TJ) x GWP (GHG) The fuel consumption of each vehicle was converted to TJ. All vehicles of the same typology (e.g., passenger cars) were aggregated and the consumption multiplied by the respective emission factors (CO 2 , CH 4 and N 2 O). Emission factors for CO 2 used are in units of mass CO 2 /TJ on a net calorific value basis and reflect the carbon content of the fuel and the assumption that the carbon oxidation factor is 1. 3. Direct fugitive emissions from the release of GHGs in anthropogenic sys- tems (Refrigeration and Air Conditioning and Extinguishing Equipment) GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR 6 Leakage amount (Ton GHG) x GWP (GHG) The quantities of GHG leakage from cooling systems and extinguishing equipment were identified and multiplied by the respective GWPs. 4. Direct emissions from the use of welding gases in the industrial process GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR 6 Amount of gas (Ton GHG) x GWP (GHG) The quantities of GHG purchased was multiplied by the respective GWPs. Acetylene combustion: 2C 2 H 2 + 5=2 -> 4CO 2 + 2H 2 0 “The molecular weight of acetylene is 26 and that of carbon dioxide is 44. Therefore, one molecule of acetylene will form 4x44/2x26 = 3.3846 molecule of CO 2 , which means the emission factor is 3.3846 kg CO 2 e/kg for acetylene.” Methodology, emission factors and assumptions: 105