For these reasons, we also do not expect alignment of our economic activities with the delegated act on climate objectives to change significantly in the future. However, a small increase in CAPEX and OPEX alignment may be expected in eligible economic activities such as construction of new buildings and production facilities (CCM/CCA 7.1), building renovation measures (CCM/CCA 7.2), energy efficiency initiatives at our facilities (CCM/CCA 7.3), installation of onsite renewable energy capacity (CCM/CCA 7.6) and electrification of our car fleet (CCM/CCA 7.4) which are actions we will take to ensure we meet our near- and long-term climate targets.

Direct emissions (Scope 1) come from the combustion of purchased fuels onsite for heat and in vehicles owned or leased by the company, as well as fugitive emissions. Indirect emissions (Scope 2) are from purchased electricity and district heating. Emissions from vehicles are calculated using the fuel-based method. The quantity of energy consumed is multiplied by the relevant emission factor as part of the consolidation process in our environmental management system. Emission factors are determined from internationally recognized sources: DEFRA factors for emissions from electricity consumed in the UK, heat, fuel, and transport; US EPA factors for electricity consumed in the US; and IEA factors for all other electricity consumption. GHG emission attributes (from RECs), supplier-specific and residual mix factors are used to calculate market-based Scope 2 emissions. Otherwise, location-based factors are used.