COINDU | Sustainability Report 2023

Environmental Dimension For density, that is, for the conversion of consumption from volume to mass, the DGEG densities were considered. To calculate the re- ported values, consumption data in mass were converted to GJ using the Low Heating Value (LHV) from the Portugal 2024 NIR (National Inventory Report). For Mexico, the conversion factors of “Emission factors for different types of fossil and alternative fuels that are consumed in Mexico” were used. INECC/A1-008/2014. Energy consumption outside of the organization Even though there are some sources of energy consumption outside the organization that may be considered relevant, COINDU has no way, with current information, of estimating this consumption. COINDU calculates within its carbon footprint the emissions associ- ated with scope 3 categories with associated energy consumption: • Fuel and energy-related activities (not included in scope 1) • Upstream and downstream transportation and distribution • Waste transportation and generated in operations treated in third party facilities • Business travel • Employee commuting These sources through the consumption of fuel or electrical energy represent an important source of energy consumption outside COINDU and which results from its activity. However, the data used to calculate CO 2 emissions, except for the category Fuel- and energy-related activities (not included in scope 1), are based on data on distance travelled or the associated emission values are provided directly by suppliers. (e.g. some cases in the GRI 302-2 86