COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 Description Emission source Emission factor source Methodology Observations and assumptions Scope 3/ Category 4 Indirect GHG emissions from products used by the organization 9. Indirect emissions from the extraction, production, and trans- portation of fuels and energy purchased EF : DEFRA Greenhouse gas reporting: conversion factors 2023: WTT Fuels DEFRA Greenhouse gas reporting: conversion factors 2021: Well-to-Tank Electricity and Well-to-Tank T&D Electricity Well-to-Tank Fuels: Fuel Consumption (l) x Emission Factor (kg CO 2 e/l) Well-to-Tank Electricity: Electricity consumption (kWh) x Emission Factor (kg CO 2 e/kWh) T&D Electricity: Electricity consumption (kWh) x Emission Factor (kg CO 2 e/kWh) This emissions category includes GHG emissions from three activities: - Upstream emissions from fuels: Extraction, production and transport of fuels consumed by COINDU. - Upstream emissions from electricity (WTT - Wheel-to-Tank): Extraction, production and transport of fuels used for the production of electricity, steam, heat and cold consumed by COINDU. - Transport & Distribution (T&D) losses: Production (upstream activities and combustion) of electricity, steam, heat and cold that is consumed (i.e., lost) in a T&D system. For the calculation of GHG emissions from upstream fuel emissions, the activity data considered for direct emissions from stationary and mobile sources was considered. For the calculation of GHG emissions from upstream electricity emissions, the consumption of electricity was considered. As there is no emission factors available more recent than that of DEFRA from 2021, at least publicly available, for WTT and T&D electricity emissions these were considered. 10. Indirect emissions from the disposal and treatment of waste generated in opera- tions EF : DEFRA Greenhouse gas reporting: conversion factors 2023: Waste Disposal Quantity produced (Ton) x Emission Factor (kg CO 2 e/ton) The collection of data on the quantity of waste generated in the reporting year was based on the Integrated Waste Registration Map (WIRR) of each facility, where applicable. It was assumed that whenever the destination operation was recovery the operation is recycling (Open or Closed-loop). Only 37% (by mass of total waste) was considered in the calculation due to unavailability of reliable and/ or specific emission factors for certain types of waste produced (e.g., leather waste, Paint and Varnish Waste, Wastes of Adhesives or Sealants, among others). 11.Transport of Waste Generated in Operations EF : NIR 2024 Portugal (Table 3-49: Road transportation distance based implied emission factor for 2022 (g/km and mg/ km) – Heavy Duty Trucks GWP : (CO 2 , CH 4 e N 2 O) - IPCC AR6 Distance travelled (km) x Emission Factor (Ton GHG/km) x GWP (GHG) The distance was calculated based on the route between the waste management operator’s installation and the COINDU installation, and the total distance was obtained using the number of loads carried out in the year. This distance was then multiplied by the emission factor and the respective GWP. Scope 3/ Category 6 Other indirect GHG emissions 12. Indirect emissions related to water supply and water treatment EF : DEFRA Greenhouse gas reporting: conversion factors 2023: Water supply and Water treatment Amount of water consumed/discharged from public network (m3) x Emission Factor (kg CO 2 /m 3 ) Calculations are based on invoices. The volume of water supplied, and the volume of water disposed was multiplied by the respective emission factor. 107