This is further supported by the fact that GN do not currently have material climate-related financial risks (see page 29), and the fact that GN is not excluded from the Paris-aligned benchmarks.

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.