COINDU | Sustainability Report - 2024

Environmental Dimension 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: 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: Overall risk levels according to exclusion criteria Equation 1 : (Magnitude/Volume of emissions + Level of influence on emis- sion/removal sources + Access to information and reliability of data + External requirements)/4 The risk is assessed considering the average of the level assigned to each criterion, according to the following formula: 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: Overall risk assessment of indirect GHG emissions 94