COINDU | Sustainability Report - 2024

Environmental Dimension REPORTING BOUNDARIES AND CONSOLIDATION APPROACH COINDU defines as organizational boundaries all GHG emissions and removals over which they have operational contro l. System boundaries are the activities inherent to the services provided at their facilities located at: • Joane, Portugal (Headquarters) Rua do Rio Pele, 4770-217 Braga • Arcos de Valdevez, Portugal Parque Empresarial Padreiro Salvador, Lote 5, 4970-500 • Tetla, Mexico Piedras Negras 1000 Bis Once organizational boundaries have been established, the organiza- tion should establish and document reporting boundaries. COINDU quantifies direct GHG emissions separately for CO 2 , CH 4 , N 2 O, SF 6 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. 92