Scope 3 includes: - Emissions from energy production not included in Scopes 1 and 2 (extraction, production and transport of fuel, electricity, hot and cold steam). - Upstream emissions and transport and distribution losses of energy consumed by common areas. - Purchased products and services: expenses for daily operation of sites, such as cleaning, maintenance, security, waste management, energy and fluid provision, marketing expenses (OPEX), office supplies (headquarters). - Capital equipment: IT equipment on site, company vehicles. - Waste: on-site waste management. - Employee commuting: URW employees’ transportation from home to work. - Business travel: URW employees’ travel by plane and train. - Investments: Expenses related to development projects. - Visitor and customer transport: upstream and downstream travel of visitors, customers and/or occupants to the Group’s shopping centres and offices. - Downstream leased assets: electricity consumption of private areas (production, transportation and distribution). Exclusions: direct emissions from processes excluding energy; biomass emissions (soil and forests); upstream transport of goods (emissions included for Viparis only); upstream leased assets; downstream transport of goods; use of sold products; end-of-life of sold products; downstream franchised assets; and other indirect emissions.