SCOPE 3: EXTENSION OF THE MONITORING PERIMETER

In 2020 Comer Industries launched a project to define the scope of reporting of indirect activities in terms of emissions and related calculation methods. The categories considered in the reporting boundary include upstream emissions from employees' commuting and waste generated during operations, downstream arising from product transportation.

As a first step in the process of integrating the assessment of indirect emissions, in 2022 the method for calculating emissions generated in waste treatment was extended to all production sites. It is planned to develop the inventory of indirect emissions produced in the value chain during the next fiscal year. The activity will further the decarbonization process the Company is committed to.

Specifically, the following emission calculation methods were adopted:

• distance-based method for determining the contribution related to employees’ daily commutes

• specific calculation algorithm for the study of the impact generated by the transport of the finished product;

• waste-type specific method relating to the treatment of the waste generated

Starting from the baselines determined with these methods, various actions to reduce GHG emission were identified.

J - The monitoring perimeter includes only Italian sites of comer industries. I - The figure includes all the transports of the finished product that left from the Italian plants of comer industries and traveled directly to the customer's premises.

In 2022, with the goal of reducing the environmental impact related to workforce mobility, the Company installed 16 areas equipped with dual charging stations for electric cars at its Italian sites. At the Matera plant, parking areas have also been reserved for staff who travel to work by carpooling. In line with what was stated in the previous fiscal year, the Company achieved its 2021 results also thanks to the structural application of teleworking.

The environmental impact related to the treatment of waste generated showed a significant increase following the consolidation of the monitoring system at all sites that took place during 2022.

Other Emissions

In an effort to continuously improve its environmental performance, the Company monitors emissions of significant substances generated by production processes. The values shown are a summary of the results found during the analyses of periodic controls and the information contained in the relevant site environmental authorizations. Where not specified in environmental permits, estimates of the equipment's operating ranges were used based on similar equipment. The most significant emissions are volatile organic substances (VOCs) caused mainly by the painting process. In 2022, as an effect of machine inventory renewals and upgrades, there was a 14% decrease in emissions compared to the previous year.