Lastly, the indirect emissions related to Osculati’s upstream logistics activities, falling under Category 4 of Scope 3 of the GHG Protocol (Upstream Transportation and Distribution) for a total of 4 7 5 . 5 8 tC O 2 e8 , of which 54% comes from transport by ship, are reported below. Emissions were calculated on the basis of transport data for 2023 provided by the five logistics providers of the company. In addition, with the intention of delineating as broad a boundary as possible, Well-to-Wheel (WtW) emission factors were used, which also consider the share of emissions related to the extraction, refining and transport of crude fuels before they are used to fuel the means of transport; in addition, for transport by air, in ad d ition to W tW emissions, so-c al l ed non-C O 2 emissions from Radiative Forcing were also included. The importance Osculati attaches to the path towards sustainability is also reflected in the management of its logistics. In this area the Company is committed to selecting freight forwarders who adopt responsible practices on the ESG front, and who are able to guarantee not only operational efficiency, but also compliance with high standards in terms of environmental and social sustainability. Osculati’s logistics suppliers operate responsibly and efficiently in order to reduce their environmental impact: these objectives are pursued, for example, through the use of low-emission vehicles, the optimisation of transport routes and the implementation of responsible waste management practices. 7 The emission factors used for the calculation of Scope 2 according to the location-based method are taken from Report 386/2023 published by ISPRA. With a view to continuous improvement and greater comparability of data, the values for the years 2021 and 2022 were recalculated by applying the most up-to-date emission factors. The slight difference with the values reported in the previous reporting year is therefore attributable to th is rec al c u l ation. It is specified that the data made available by ISPRA are only expressed in CO2 and do not include other greenhouse gases in the carbon dioxide equivalent (CO2 e). In the text, the choice was made to maintain the unit of measurement CO2 e to ensure uniformity and clarity, given also the negligible impact of greenhouse gases other than CO2 in electricity production. 8 The emission factors used for the calculation of Scope 3 category 4 are taken from the database “Greenhouse gas reporting: conversion factors” published by Defra. 9 The calculation of emissions was performed directly by Osculati, although the five carriers had already provided an estimate of emissions related to their own activities. This decision was related to Osculati’s desire to use a uniform methodology. 1 0 Radiative Forcing represents the impact of other greenhouse gases and particulates emitted by aviation.These compounds, such as nitrogen oxides (NOx) and water vapour, can significantly influence global warming. 39
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