COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 • Magnitude/Volume of emissions • Level of influences on emission/removal sources • Access to information and reliability of data • External requirements For each of the criteria a value from 1 to 5 is assigned according to the table below. Level  Magnitude/Volume of emissions  Level of influence on emission/ removal sources  Access to information and data reliability  External requirements  1  Magnitude/Volume of emissions is predictably low  Weak or non- existent  Weak or non-existent  No external requirements  2  Magnitude/Volume of emissions is predictably medium  Average  Existing or possible to estimate, but poor reliability  Existence of voluntary external requirements  3  Magnitude/Volume of emissions is predictably high  High  Existing and highly reliable  Existence of external legal requirements  Table 1. Exclusion criteria levels for indirect GHG emissions Overall risk  Description  1  Negligible indirect GHG emissions  2  Indirect GHG emissions that are minor but for which the organization should make an effort to account for  3  Indirect GHG emissions that should not be excluded   Table 2: Overall risk levels according to exclusion criteria The risk is assessed considering the average of the level assigned to each criterion, according to the following formula: Equation 1 : (Magnitude/Volume of emissions + Level of influence on emission/removal sources + Access to information and reliability of data + External requirements)/4 93