COINDU | Sustainability Report 2023

Environmental Dimension Base year The base year is the historical period specified for the purpose of com- paring GHG emissions or removals or other GHG-related information over time. The base year is the period from January to December 2019. The base year was chosen considering that it was the first year of data collection necessary for the GHG calculation, and the one that best characterizes COINDU activity in the pre-pandemic period. Direct (Scope 1) GHG emissions Direct (Scope 1) GHG emissions are those arising from sources that are owned or controlled by the company, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc. COINDU includes in its direct GHG emissions all the GHG covered by the Kyoto Protocol CO 2 , CH 4 , N 2 O, HFCs, PFCs, SF 6 , NF 3 . There are no Biogenic emissions from GHG sources that are owned or controlled by COINDU. The gross direct (Scope 1) GHG emissions in 2023 and 2019 are presented below. GRI 305-1 Facility  Scope 1 (Ton CO2e) – 2023  Scope 1 (Ton CO2e) – 2019  COINDU Joane  179,0  231,5  Arcos  1,7  13,2  Tetla  239,3  175,4  All - Total  419,9  420,1  96