2024 ESG Methodology

Vodafone Group Plc

Protecting our Planet Empowering People Maintaining Trust

Other information

Exceptions to the reporting scope: – Our joint ventures and associates where we don’t have operational control which are included in our Scope 3 GHG emissions based on our ownership as at 31 March 2024; – Retail stores where we don’t have operational control which are included in our Scope 3 GHG emissions, – M-Pesa customer numbers, which includes 100% of our associate Safaricom in Kenya and Ethiopia; and – V-hub unique user number and target, which include 100% of our joint venture VodafoneZiggo in the Netherlands. Portfolio changes The inclusion or exclusion of data from subsidiaries, joint ventures or associates that have been acquired or sold, or where there is a change in control or ownership that results in a change in operational control (as defined in the GHG Protocol), is determined by the date that the transaction in question is formally concluded with all approvals received. The impact of transactions completed in the year ended 31 March 2023 are detailed in the methodology for each metric in this document. There have been no transactions completed during the year ended 31 March 2024. The impact of transactions announced but not yet completed are reflected as performance from discontinued operations. When those transactions complete we will restate our data in accordance with the above policy.

Under 'IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations' our operations in Italy and Spain have been classified as discontinued operations and are reported as such in our financial statements. All other Group activities are reported as continuing operations. This disaggregation has also been reflected in our ESG reporting across all reporting periods. In a limited number of circumstances, data granularity was not available to disaggregate the information relating to discontinued operations. Where this is the case it is noted in the ESG Addendum in relevant footnotes to the data. Estimates and Assumptions The reported information on our operations is based on actual performance data for the period. Where actual data is not available, we have used estimates or assumptions based on actual trends. More information on these estimates or assumptions is set out in the reporting methodology sections for each metric. Data This document includes selected ESG data which should be read alongside the full ESG dataset in our ESG Addendum.