COINDU | Sustainability Report - 2024

Environmental Dimension ENERGY INDIRECT (SCOPE 2) GHG EMISSIONS Scope 2 accounts for GHG emissions from the generation of pur- chased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physi- cally occur at the facility where electricity is generated. COINDU accounts for scope 2 emissions based on two methods: • Market-based method: calculates emissions based on the electric- ity that organizations have chosen to purchase, often spelled out in contracts or instruments like Renewable Energy Certificates (RECs). • Location-based method: A location-based method reflects the average emissions intensity of grids on which energy consump- tion occurs (using mostly grid-average emission factor data). • The gross energy indirect (Scope 2) GHG emissions in 2024 and 2019 are presented below: GRI 305-2 Facility  Scope 2 (tCO 2 e) 2019  Scope 2 (tCO 2 e) 2024 Scope 2 (tCO 2 e) 2019  Scope 2 (tCO 2 e) 2024 Market-Based  Market-Based  Location-based Location-based  COINDU Joane  919,0 0,0 770,5 119,1 Arcos  382,7 0,0 322,6 39,2 Tetla  985,5 863,0 985,5 863,0 All - Total  2282,1 863,0 2078,6 1021,3 98