33 Finally, the indirect emissions related to Osculati’s upstream logistics activities, classified under Category 4 of Scope 3 of the GHG Protocol (Upstream Transportation and Distribution), amount to a total of 1,489.5 tCO₂e. These emissions were calculated based on 2024 transport data provided by the Company’s logistics suppliers. Additionally, to define the broadest possible boundary, Well-to-Wheel (WtW) emission factors were used, which also account for emissions associated with the extraction, refining, and transport of crude fuels before they are used to power the transport vehicles. For air transport, in addition to WtW emissions, non-CO₂ emissions from Radiative Forcing were also included. Osculati’s commitment to sustainability is also reflected in the management of logistics activities. The company selects carriers that adopt responsible ESG practices, ensuring not only operational efficiency but also high environmental and social sustainability standards. Osculati’s logistics suppliers operate responsibly by reducing environmental impact through the use of low-emission vehicles, optimizing transport routes, and implementing sustainable waste management practices. Finally, the intensity of Scope 1 and Scope 2 emissions, together with energy intensity, represents a key indicator for assessing the impacts of a company and its economic activities in relation to ESRS E1 “Climate Change.” Specifically, monitoring emissions allows for measuring how efficiently energy resources and related greenhouse gas emissions are managed. The ratio between emissions and net revenues enables the evaluation of environmental performance over time, identifying potential areas for improvement in reducing the carbon footprint. The table below provides information regarding the intensity of GHG emissions (in tCO₂e) relative to net revenues (in million euros): GHG EMISSION INTENSITY PER NET REVENUE Unit of measure 2023 2024 Change Net revenue € 95.128.705 89.965.262 -5% Emission intensity per net revenue (LB) tCO2e/million € 3,76 4,92 +31% Emission intensity per net revenue (MB) tCO2e/ million € 2,59 3,53 +36%
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