COINDU | Sustainability Report 2023

Environmental Dimension Description Emission source Emission factor source Methodology Observations and assumptions Scope 2/ Category 2 Indirect GHG emissions from imported energy 5. Indirect emis- sions from imported electricity (Electricity purchased from the grid and Electricity purchased for fueling electric vehicles at public filling stations). Location based Joane and Arcos EF : Emissões Específicas do Setor Elétrico Português do ano 2023, APREN Associação de Energia Renováveis (https://www.apren . pt/pt/energias-renovaveis/outros) Tetla EF : Climate Transparency Report 2023 Market based Joane and Arcos EF : 100% renewable energy supply contract, with zero emission factor. Electricity consumption (kWh) x Emission factor (kg CO 2 /kWh) Calculations are based on invoices. The amount of electricity consumed was multiplied by the emission factor. In the case of electricity consumption in Portugal, all energy consumed is of renewable origin and with a zero emission factor, meaning that considering the market method the results are zero CO2e emissions for Scope 2 in installations in Portugal. Scope 3/ Category 3 Indirect GHG emissions from transport 6. Indirect emissions from upstream and downstream transport and distribution EF : DEFRA Greenhouse gas reporting: conversion factors 2023: Freighting goods Distance travelled (km) x Emission Factor (Ton GHG/ pass.km ) x Weight transported (Ton) In most cases the amount of emissions of CO 2 was calculated directly by the supplier and only this information was given to COINDU. In the other cases the amount of GHG emissions were calculated multiplying the distance travelled by an average emission factor for freight goods transport by land (HGV all diesel - Average laden: kg GHG/km) 7. Indirect emissions from business travel EF : NIR 2024 Portugal (Table 3-49: Road transportation distance based implied emission factor for 2022 (g/km and mg/km) ICAO Emission Calculator (ICAO Carbon Emissions Calculator) GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR6 Passenger Car: Distance travelled (km) x Emission Factor (Ton GHG/km) x GWP (GHG) Plane: ICAO Emission Calculator Car: The emissions were calculated multiplying the distance travelled by the average emission factor for each type of fuel used and respective GWPs. 8. Indirect emissions from employee commuting Passenger cars with fossil fuels and Bus : NIR 2024 Portugal (Table 3-49: Road transportation distance based implied emission factor for 2022 (g/km and mg/km) EVs : DEFRA 2023, Cars (by market segment) – Upper medium – Battery Electric Vehicle GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR6 Distance travelled (km) x Emission Factor (Ton GHG/km) x GWP (GHG) A questionnaire was carried out by COINDU among its employees in order to understand the mode of travel (car, bus, bicycle, walking), fuel, when applicable, and the daily round-trip distance that each employee travels. For the responses, the emissions were calculated multiplying the distance travelled in a year (considering the average working days) by the respective distance based implied emission factor and GWPs. Considering that only part of the people responded, an extrapolation was made for the rest, considering the % of vehicle type, average distance traveled by type of vehicle. To reach the total number of people considered to have not responded to the questionnaire, the responses to the questionnaire were counted, adding the people who shared a car and assuming that the transport provided by COINDU (bus) is full. 106