2024 ESG Methodology

Vodafone Group Plc

Protecting our Planet Empowering People Maintaining Trust

Other information

The most significant upstream leased assets in Vodafone’s value chain are radio base station sites leased from third-party tower companies. At the majority of these leased sites, Vodafone owns and operates radio equipment. The electricity consumed by equipment owned and operated by Vodafone falls within our operational control boundary and is therefore accounted for in our Scope 2 emissions. The energy consumption of ancillary equipment (or ‘passive’ equipment) at these leased sites, which is owned and operated by the third-party landlord, is not within Vodafone’s operational control boundary, and therefore contributes to Vodafone’s Scope 3 category 8 emissions. These emissions are estimated based on the number of leased radio base station sites multiplied by the estimated average energy consumption of passive equipment, multiplied by the location-based emissions factor corresponding to the location of the site. The estimated average energy consumption of passive equipment is based on energy consumption data (electricity and diesel) of passive equipment at radio base station sites owned and operated by Vodafone. Where transportation of sold products is paid for by Vodafone (through the procurement of services from third-party logistics suppliers), the corresponding emissions are accounted for within Scope 3 category 4. On the basis that downstream transportation and distribution activities (which generally occur within country) are not significant compared to upstream transportation and distribution activities (which generally involve international freight), the emissions for this category have not been disaggregated to account for downstream transportation and distribution separately from upstream transportation and distribution. Therefore, no emissions are reported against this category. Vodafone does not sell products that require further processing before use. Therefore, this category of emissions is not relevant and no emissions are reported against this category.

Changes made to the methodology this year include: – Recategorisation of spend data from Categories 1 and 2 to Category 8 where the spend relates to upstream leased assets.

8. Upstream leased assets Operation of assets leased by Vodafone, including third-party network sites. This includes the relevant sites leased from tower companies. 9. Downstream transportation and distribution Transportation of sold products from the point of sale to the customer. 10. Processing of sold products Downstream processing of sold products (prior to use phase).

There were no changes to the reporting for this category for this year.