COINDU | Sustainability Report 2023

Environmental Dimension Emission/removal sources excluded  Magnitude/ Volume of emissions  Level of influence on emission/ removal sources  Access to information and data reliability  External requirements  Overall risk  4.2 Purchased Goods and Services  3  2  1  1  2  4.3 Capital Goods  2  1  1  1  1  5.1 End of Life Treatment of Products  3  1  1  1  2  Table 3: Overall risk assessment of indirect GHG emissions According to the methodology presented and the overall risk assess- ment carried out in the table above, the sources excluded from the inventory require effort from COINDU for their inclusion in the inventory. This categorization is mostly associated with the magnitude/volume of indirect GHG emissions and/or the level of influence over the emis- sion/removal sources. Regarding the acquisition of goods and services, as well as capital goods, COINDU is still collecting the necessary data and information to calculate this category of emissions, which it considers relevant. Part of the difficulty is related to the availability of information from its suppliers and databases of emission factors for the goods and services purchased, which, in their absence, do not allow for a calculation that is considered reasonable. COINDU considers the end-of-life category relevant but is still in the process of understanding how it can calculate the emissions associ- ated with the treatment of its end-of-life products, since these can become waste in different geographic locations and as such subject to different types of treatment and with different scales of GHG emis- sions depending on the country. 94