Limits of reported emissions/
Scope of reported emissions /
Calculation methodology and assumptions made

• The calculation for the parent company. Budimex S.A. includes fuel and energy consumption excluding fuel consumption in passenger transport on the German and Slovak markets;
• The calculation for the Group includes all subsidiaries and the parent company according to operational and financial control. The calculation excludes companies that have no significant operational activities over the course of 2022 that contribute to significant fuel and energy consumption. The entities Budimex SA. FB Serwis Capital Group and Mostostal Kraków SA are the largest emitters of greenhouse gases in the Budimex Capital Group. Scope 1 and Scope 2 emissions arising from the activities of the other companies in the Group do not exceed the threshold of a 10% share in the total Scope 1 + Scope 2 (market-based) emissions.

Budimex Group reports Scope 1 and Scope 2 emissions in terms of the definition of the GHG Protocol methodology. The implementation of a comprehensive Scope 3 calculation as of the end of 2022 is in the planning phase.

• Direct emissions (Scope 1) arise from the combustion of fuels in stationary or mobile sources owned or supervised by the company as well as emissions resulting from technological processes or refrigerants released into the atmosphere
• Indirect emissions (Scope 2) arise from the consumption of purchased electricity and heat. Scope 2 emissions are calculated using two methods. The location-based calculation method takes into account the average energy intensity of the network to which the energy consumer is connected. The market-based calculation method aims to show the informed choice of the energy supplier – it presents emissions calculated according to supplier-specific intensity.

• Emissions were calculated using tools provided by the GHG Protocol (https://ghgprotocol.org/calculation-tools) calculations were based on the six GHGs (CO2. CH4. N2O. HFCs. PFCs. SF6) included in the GHG Protocol. Emission values are given in tonnes (Mg) of the standard carbon dioxide equivalent (CO2e) unit;
• For the calculation of Scope 2 location-based emissions. average emission intensity factors for electricity and heat generation made available by the National Balancing and Emissions Management Centre were used. The emission amount from the production of consumed electricity was calculated according to the market-based method; if the supplier was known. the emission rates provided by it were applied for electricity. while the rate of 0 kg CO2e/kWh was assumed for energy from RES confirmed by the Guarantees of Origin;
• For heat energy. heat generation intensity factors were adopted according to data reported for Poland by the Energy Regulatory Office;
• The Global Warming Potential (GWP) creation factors used in the calculations are in accordance with the Fifth Assessment Report of the IPCC (AR5).