Cloudberry Annual report 2022 Sustainability report 50 Table 2. GHG emissions in tons, Cloudberry Clean Energy Carbon Accounting Unit 2020 2021 2022 Scope 1 tCO2e - - - Scope 2 (Location-Based) tCO2e 1.4 7 5 Scope 2 (Market-Based) tCO2e 9.1 56.1 49 Scope 3 (Purchased Goods and Services) tCO2e 183.7 1 134 1 6 Scope 3 (Capital goods) tCO2e 6 793 2 24 678 3 10 693 Scope 3 (Fuel-and-energy related activities) tCO2e - - 1 Scope 3 (Waste Management) tCO2e - 0.9 9 Scope 3 (Business Travel) tCO2e 1.6 4.6 11 Scope 3 (Investments) tCO2e - 2.1 3 Total GHG emissions tCO2e 6 980 25 827 10 727 Total Energy MWh 34.6 226 183 1 Adjusted from 188 tCO2e previously reported for 2021. The number now includes the Scope 3 emissions from construction of the Hån wind farm. 2 Adjusted from 0 tCO2e previously reported for 2020. The number now includes the Scope 3 emissions from construction of the Odal wind farm. 3 Adjusted from 0 tCO2e previously reported for 2021. The number now includes the Scope 3 emissions from construction of the Odal wind farm and the Hån wind farm. Cloudberry`s carbon inventory is divided into the three main scopes of direct and indirect emissions, and in 2022 Cloudberry’s reported GHG emissions from Scope 1, Scope 2 and Scope 3 were 10,727 tons CO2e (25,827 tCO2e). Scope 1 covers all direct emissions sources, including the use of fossil fuels for stationary combustion (predominantly diesel generators) and transportation. Cloudberry does not have any company cars and did not purchase any gas (SF6) refills in 2022 and has, therefore, zero direct GHG emissions to report in Scope 1. Scope 2 includes indirect emissions from Cloudberry`s purchased energy (i.e., electricity and heating/cooling). This includes purchased energy for Cloudberry`s offices in Oslo, Norway and in Karlstad, Eskilstuna and Särö, Sweden, as well as the energy used at our production sites. In 2022 Cloudberry used a total of 183 MWh of energy, corresponding to the emission of 5 tCO2e. Scope 3 comprises the reported indirect emissions resulting from Cloudberry`s value chain activities. Reporting of purchased goods and services, and upstream transportation and distribution, were identified as the most material reporting categories. The total registered emissions from Scope 3 were 10,723 tCO2e. Please see Appendix for a Scope 3 breakdown of included categories. Cloudberry follows the principle of Proportionate Share (by ownership) and is reporting 34% of the total emissions based on the ownership share in Odal wind farm. The previously reported Scope 3 emissions for 2020 and 2021 have been adjusted in the 2022 report. According to the GHG protocol, emissions from the Odal wind farm should be reported under Category 15 (investment Scope 1 and 2), but Cloudberry has decided to include emissions from the construction phase under Category 2 (capital goods) instead. Additionally, the Scope 3 Category 1 and 2 emissions from Hån wind farm have not previously been reported. This is adjusted and the 2020 and 2021 figures are updated including the construction activities respectively (concrete, steel, copper, diesel, and production of the wind turbines). The GHG emissions are reported based on the invoices from the construction period, both for Hån and Odal wind farms. In total, the Scope 3 emissions accounted for 99% of Cloudberry’s GHG emissions in 2020, 2021 and 2022. Principles on reporting emissions In-house development projects: Cloudberry reports emissions on in-house development projects from final investment decision (FID) and starting point of the construction. Projects under construction: Where Cloudberry is the initiator to the construction, the company will report emissions from construction start. On projects under
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