METRICS & TARGETS METRICS & TARGETS In this report, 5 gases are discussed due to their relationship with normal operational activities including carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), and sulfur hexafluoride (SF6). To determine the GHG emissions, the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (AR5) was used on Global Warming Potential (GWP). The emission factors were derived from the revised edition of the Corporate Accounting and Reporting Standards and if applicable, the specific emission factors taken from the regional guidelines were used. INDIRECT GHG (SCOPE 3) EMISSIONS The Company has improved the category of concerned for other indirect GHG emissions (Scope 3) at 5 key businesses according to the technical guidance for calculating scope 3 emissions guideline (version 1.0). The business activities relating to GHG emissions (Scope 3) were identified as follows; The Company has disclosed GHG emissions (Scope 3) since 2019, with scope covering only the use of sold products from mining business. Currently, the relevance is under full review as well as the data collection systembeing developed to ensure coverage across all businesses and will be fully disclosed by 2026. (a) Considered together with category 1 (b) Considered together with category 3 Category Business Mining Gas Thermal power Renewable power Solar rooftop 1. Purchased goods and services 2. Capital goods (a) (a) (a) (a) (a) 3. Fuel- and energy-related activities beyond scope 1 and 2 4. Upstream transportation and distribution (b) 5. Waste generated in operations 6. Business travel 7. Employee commuting 8. Upstream leased assets 9. Downstream transportation and distribution 10. Processing of sold products 11. Use of sold products 12. End-of-life treatment of sold products 13. Downstream leased assets 14. Franchises 15. Investments To mitigate risks and enhance opportunities, we have implemented a set of indicators to track performance against specific goals within a defined timeframe. These indicators are essential for understanding our performance, monitoring progress, and identifying areas that need improvement. By providing clear direction, they help us stay focused on our objectives and serve as benchmarks for measuring success. Jixin Solar Farm, China Climate Change Report 2024 Climate Change Report 2024 32 33 Introduction Governance Strategy Risk Management Metrics & Targets Looking Ahead
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