COINDU | Sustainability Report 2023

Environmental Dimension For Mexico, since COINDU does not have any type of instrument or contract for the energy purchased, there is a supplier-specific emis- sion factor, the used emission factor is the same for both methods, and consequently the associated GHG emissions. The gross energy indirect (Scope 2) GHG emissions in 2023 and 2019 are presented below. Facility  Scope 2 (Ton CO 2 e) 2023  Scope 2 (Ton CO 2 e) 2019  Scope 2 (Ton CO 2 e) 2023  Scope 2 (Ton CO 2 e) 2019  Market-Based  Market-Based  Location-based  Location-based  COINDU Joane  0,0  914,0  119,6  770,5  Arcos  0,0  382,7  298,5  322,6  Tetla  818,3  985,5  818,3  985,5  All - Total  818,3  2282,1  1236,4  2078,6  In terms of GHG reduction from the base year, considering the market- based method, there is a considerable reduction already justified above by the acquisition of guarantees of origin for the electrical en- ergy consumed in Portugal facilities (Joane and Arcos). Considering the location-based method, the reduction is justified by the natural decarbonization of the electricity sector. If we compare the value of the 2019 emission factor with that of 2023, we see that it has reduced by more than half. These conclusions are especially valid for Portugal, since for Mexico the last publicly available data on emission factors in the electricity sector are from 2021. 98