COINDU | Sustainability Report 2023

Environmental Dimension and other appropriate GHG groups (HFCs, PFCs, etc.) in tons CO 2 e, as well as quantifying GHG removals, if any. COINDU considers in its GHG inventory all indirect emission and removal sources for which it holds information (specific or provided), i.e., access to information, and with a reasonable level of accuracy to allow for their calculation. Some subcategories of GHG indirect emissions are not applicable to COINDU operations, and therefore are not considered to the GHG inventory: • Downstream Leased Assets • Investments • Upstream Leased Assets • Franchises • Process of Sold Products • Use of Sold Products • Other Indirect Emissions from Mobile Sources Transport (Not included in Cat. 1) COINDU core business is the production of seat covers, that just need to be placed on the respective vehicles. The products do not undergo any type of processing or transformation after being sold. The emis- sions associated with the use of sold product are excluded since the product itself does not generate GHG emissions during the use phase, but rather in the final product in which it is incorporated (motor vehicle). Emissions thus vary by type of vehicle, geographic location of use and driver habits, among other factors that COINDU has no influence. Additionally, three of the emission sources presented in the emission scheme were excluded from the report. COINDU defines the following as exclusion criteria for indirect emissions: 92