IBERSOL | Integrated Management Report - 2024

activities between central distribution warehouses and restaurants (which are included in category 4 of the table above) were calculated fromprimarydata from logistics operators, with this activity accounting for around 1% of total scope 3 emissions. Indirect emissions from the value chain did not include biogenic CO 2 emissions from the combustion or biodegradation of biomass or GHG emissions in general associated with the other stages of the biomass life cycle. The carbon footprint of waste generated in operations (category 5 in the table above) and employee commuting (category 7) was obtained by extrapolating a sample of real data collected and therefore there is some degree of uncertainty in its measurement [DR ESRS 2 BP-2]. In scope 3 emissions, the following categories were excluded because they were not applicable or were not materially relevant: 1. cloud computing and data centre services (sub-category); 3. fuel and energy activities (not included in scope 1 or scope 2); 8. upstream leased assets; 9. downstream transport; 10. processing of products sold; 11. use of products sold; 12. end-of-life treatment of products sold; 15 Investments. In the scope 3 emissions, the categories considered were generally assessed for the Group’s parent company as a whole and its subsidiaries, which are included in the accounting consolidation perimeter. However, for category “14. Franchises”, the global emissions (scopes 1, 2 and 3) of the Group’s franchisees, entities over which there is no operational control, were considered. These emissions were calculated by applying the Group’s emission intensity ratios to the franchisees’ turnover. GHG emissions were calculated in accordance with the standards and guidelines of the GHG Protocol [namely, Corporate Accounting and Reporting Standard v.2015, Corporate Value Chain (Scope 3) Standard v.2011, Scope 2 Guidance v.2015, Scope 3 Calculation Guidance v.2013]. INTEGRATED MANAGEMENT REPORT 2024 173