2024 ESG Methodology

8

Vodafone Group Plc

Protecting our Planet Empowering People Maintaining Trust

Other information

Portfolio changes We include performance data from newly acquired businesses at the end of their first full year of new ownership in line with our policy on reporting environmental data. In terms of setting a revised baseline to reflect acquisitions, disposals or a change of control, our policy is determined as follows: – Acquisitions are built into the baseline using either actual or estimated data at the end of their first full year of ownership based on our assessment of operational control; – Disposals are removed from the baseline in the year of disposal if part of the Group for less than six months or in the following year if part of the Group for more than six months; – Where prior year data has been re-stated to correct any significant errors identified this will be noted along with the reason for re-statement; and – Where there is an update to the calculation methodology that causes a significant change in the previously stated data all prior year information will be restated. This year we have restated our GHG emissions across all prior periods to our 2020 baseline to reflect: – Disposals of Hungary and Ghana on 31 January 2023 and 20 February 2023 respectively; and – The change in control of the Vantage Towers Group on 23 March 2023 from a subsidiary to a joint venture. On 13 December 2022 ownership of Egypt was transferred to the Vodacom Group. Comparative information has been re-presented to reflect the move of Vodafone Egypt from the ‘Other markets’ segment to the Africa segment from 1 April 2023.

Data gathering process and methods Energy usage data is based on invoices from our energy suppliers, which in some cases include the supplier’s estimated readings. Increasingly, we measure our energy consumption through smart metering, a technology that uses mobile communications to collect real-time consumption data from energy meters. Under this approach we have accounted for 100% of emissions from the operations over which we have operational control within the Scope 1 and 2 footprints. We report on data collected using local market actual or estimates sourced from invoices, purchasing requisitions or direct data measurements. Emissions from our joint ventures and associates are accounted for within our Scope 3 GHG emissions. Where actual data is not available for the full reporting period, data for the missing period is estimated using an appropriate and reasonable estimation method (for example, extrapolation using the year-to-date monthly average, or based on prior year data for the corresponding time period). Due to a time lag in the availability of actual data, the majority of GHG emissions data has been estimated for the month of March 2024. If in our future year reporting the reconciliation of estimated data against actual data identifies a material error we will restate our reporting in accordance with our policy for restatement.

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