2025 ESG Methodology

Vodafone Group Plc ESG addendum

15

Protecting our Planet

Empowering People

Building Trust

Other information

We use a hybrid approach to calculating Scope 3 category 4 emissions.

Changes made to the methodology this year include:

4. Upstream transportation and distribution Emissions from the transportation and

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 DESNZ emission factors for freight have been applied to estimate emissions. For all other goods purchased and sold, we use a spend-based approach where our procurement spend on transport and distribution related product categories is multiplied by a corresponding environmentally extended input- output (‘EEIO’) emission factor (draw n from third-party EEIO datasets). . This approach accounts 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. Emissions are estimated by applying DESNZ emission factors to tonnage of waste generated by our operations across all of our operating companies (not including post-consumer waste from our products)..

– Calculation of emissions for the upstream transportation and distribution of all other purchased and sold goods based on transport and distribution-related procurement spend categories. Previously emissions were calculated by determining the percentage of the EEIO factor attributed to upstream emissions and multiplying by the spend across all procurement categories

distribution of products purchased by Vodafone between the manufacturing

location of our Tier 1 suppliers and our own operations.

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

5. Waste generated in operations Emissions from the disposal and treatment of waste generated by our activities.

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