108 WASCO BERHAD SECTION 4 SUSTAINABILITY JOURNEY Scope 3 Emissions (Value Chain) In 2025, we undertook a comprehensive exercise with the support of a third-party consultant to establish our inaugural Scope 3 emissions baseline. This foundational work allows us to systematically quantify and map the GHG emissions across our entire value chain. Our total Scope 3 emissions for 2025 were 2,762,380 tCO2e. The breakdown across all 15 GHG Protocol categories is detailed in the table below: Scope 3 Coverage: Entire Group (100%) Other indirect emissions from the upstream and downstream activities of the Group. Scope 3 Category 2023 2024 2025 Upstream Scope 3 Emissions 1. Purchased Goods and Services - - 156,961 2. Capital Goods - - 2,279 3. Fuel- and Energy-Related Activities - - 10,146 4. Upstream Transportation and Distribution - - 35,639 5. Waste Generated in Operations - 4,036 2,811 6. Business Travel - 3,446 2,679 7. Employee Commuting - 4,609 4,005 8. Upstream Leased Assets - - 0 Downstream Scope 3 Emissions 9. Downstream Transportation and Distribution - - 22,192 10. Processing of Sold Products - - 0 11. Use of Sold Products - - 2,520,186 12. End-of-Life Treatment of Sold Products - 1,650 13. Downstream Leased Assets - - 0 14. Franchises - - 0 15. Investments - - 3,832 Scope 3 Emissions (tCO2e) - 12,091 2,762,380 In 2024, the Group formally commenced its Scope 3 GHG emissions data collection, prioritising Category 5 (Waste Generated in Operations), Category 6 (Business Travel) and Category 7 (Employee Commuting) as initial focus areas to strengthen data visibility and methodology alignment. Building on this foundation, in 2025 the Group successfully completed the development of its full Scope 3 GHG emissions baseline, encompassing all 15 categories defined under the GHG Protocol. This milestone enhances the comprehensiveness of our emissions inventory and strengthens the basis for future target-setting, performance tracking, and value chain decarbonisation strategies. Path Forward: This new baseline provides us with critical insights into our value chain impact, with Purchased Goods and Services and Use of Sold Products representing our most significant categories. This data will be used to inform our supplier engagement strategy through our STEP programme, as we begin to collaborate with our key partners to drive decarbonisation beyond our own operations. This is a crucial first step on our journey to achieving our long-term goal of Net Zero across our full value chain by 2050. SUSTAINABILITY JOURNEY
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