2024 ESG Methodology

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Vodafone Group Plc

Protecting our Planet Empowering People Maintaining Trust

Other information

We use a hybrid approach to calculating Scope 3 category 1 emissions. For the majority of purchased goods and services, we use a spend-based approach whereby our procurement spend on each product category is multiplied by a corresponding environmentally extended input-output (‘EEIO’) emission factor (drawn from third-party EEIO datasets). For a sub-set of purchased goods, namely mobile phone devices that are purchased from original manufacturers for retail to our customers, we use a product-specific approach, whereby the units of product purchased are multiplied by a corresponding cradle-to-gate product carbon footprint (‘PCF’). The PCF data is drawn from EcoRating datasets. For a sub-set of purchased services procured from 20 service-based suppliers, we use a supplier-specific approach whereby our procurement spend on each supplier is multiplied by the supplier’s organisational carbon footprint intensity (market-based Scope 1 and 2 plus upstream Scope 3 emissions) in tCO 2 e/mUSD, as disclosed through publicly available 2023 Climate Disclosure Project (‘CDP’) disclosures. We use a spend-based approach to calculating the emissions for capital goods purchased. Capital expenditure on each type of capital good is multiplied by a corresponding EEIO emission factor (drawn from third-party EEIO datasets).

Changes made to the methodology this year include: – Further improvements to the mapping of EcoRating PCF data (to mobile handset models based on storage capacity and handset type e.g. smart or feature phone) applied to calculate emissions using the product-specific approach; – Increased the number of suppliers where CDP disclosure data has been used; and; – Recategorisation of spend data from Category 1 to Category 8 where the spend item relates to upstream leased assets..

1. Purchased goods and services Emissions from the extraction, production and transportation of goods and services purchased by Vodafone (through operating expenditure).

Changes made to the methodology this year include: – Recategorisation of spend data from Category 2 to Category 8 where the spend relates to upstream leased assets.

2. Capital Goods Emissions from the extraction, production and transportation of capital goods purchased by Vodafone (through capital expenditure).

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