2024 ESG Methodology

13

Vodafone Group Plc

Protecting our Planet Empowering People Maintaining Trust

Other information

Upstream fuel and energy emissions are calculated by applying BEIS emission factors for upstream well-to-tank (‘WTT’) and transmission and distribution (‘T&D’) emissions to Vodafone’s fuel and energy consumption data. International Energy Agency (‘IEA’) emissions factors are applied for international electricity consumption.

There were no significant changes to the methodology for this category for this year.

3. Fuel and energy- related activities Emissions from the extraction, production and transportation of fuels and energy purchased by Vodafone and not already included in Scopes 1 and 2. It includes emissions from electricity transmission and distribution. 4. Upstream transportation and distribution Emissions from the transportation and distribution of products purchased by Vodafone between the manufacturing location of our Tier 1 suppliers and our own operations.

We use a hybrid approach to calculating Scope 3 category 4 emissions. For mobile phone devices that are purchased from original manufacturers for retail to our customers, we continued to use our original methodology for calculating these emissions. For these, we estimate the weight of products purchased based on desk-based research and multiply this by the distance between China (representing the origin location for the majority of our products) and the top five countries of purchased goods (representing the market destination of the majority of our products). A modal split of 5% air freight and 95% shipping has been assumed and average BEIS emission factors for freight have been applied to estimate emissions. For all other goods purchased and sold, we estimate associated transportation and distribution emissions using a spend-based approach. These estimates account for transportation and distribution irrespective of whether it is upstream (category 4) or downstream (category 9). Therefore category 9 emissions are accounted for within this category. Where CDP data is used to calculate category 1 emissions we do not disaggregate emissions data relating to transportation and distribution for those purchased services. The emissions from transportation and distribution related to those services are therefore accounted for within our category 1 emissions.

There were no significant changes to the methodology for this category for this year.

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