COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 Emissions Climate change is identified as one of the biggest challenges that countries, governments, companies, and citizens must face in the present and in future decades. Climate change has implications for human and natural systems and can lead to significant changes in resource use, production, and economic activity. In response, international, regional, national, and local initiatives are being developed and implemented to limit the concentration of Greenhouse Gases (GHG) in the Earth’s atmosphere. These GHG initiatives depend on the quantification, monitoring, communication, and verification of GHG emissions and removals, which can follow the structure of ISO 14064-1, which specifies the guidelines for the quantification and communication of emissions and GHG removal, or other reference standards, such as the GHG Protocol. Reporting boundaries and consolidation approach COINDU defines as organizational boundaries all GHG emissions and removals over which they have operational control . System boundaries are the activities inherent to the services provided at their facilities located at: • Joane , Portugal (Headquarters): Rua do Rio Pele, 4770-217 Braga • Arcos de Valdevez , Portugal: Parque Empresarial Padreiro Sal- vador, Lote 5, 4970-500 • Tetla , Mexico: Piedras Negras 1000 Bis Once organizational boundaries have been established, the organiza- tion should establish and document reporting boundaries. COINDU quantifies direct GHG emissions separately for CO 2 , CH 4 , N 2 O, SF 6 GRI 305-1|305-2| 305-3|305-4|305-5| 305-6|305-7 91