COMPAGNIE FINANCIERE RICHEMONT : Read the Basis of Preparation 2024

Basis of

Preparation

Non-Financial Report

2024

Content

1. About this Document	3

2. Reporting Principles

	and Standards	3
3.	Reporting Scope	4
4.	Indicators	5

5. Emission and

	Conversion Factors	10
6.	GRI Correlation Table	12
7.	GRI Content Index	13
8.	SASB Content Index	35

Richemont Basis of Preparation

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1. About this Document

Compagnie Financière Richemont SA ('Richemont') is committed to providing stakeholders with accurate and timely updates on its Environmental, Social and Governance (ESG) performance.

The Basis of Preparation (also referenced as 'this document') outlines principles and methodologies that guide the ESG data collection, analysis and reporting at Richemont and that

set the Basis of Preparation of the Richemont Non-Financial Report 2024 (also referenced as 'the Report'); in particular, this document highlights reporting principles and boundaries, alongside the methodology to restate historical data and calculate indicators. The Basis of Preparation document includes the GRI Correlation Table, the GRI Content Index and the SASB Content Index.

2. Reporting Principles and Standards

In FY24, the Group has made further progress in consolidating non-financial reporting practices.

The Richemont Non-Financial Report is published annually and is prepared in accordance with the Global Reporting Initiative (GRI) Standards (2021).

Where GRI Standards do not provide a calculation methodology for reported indicators, or where their methodology does not apply to Richemont's specificity, the applied methodology is detailed in section 4 of this document.

For carbon emission-related indicators, Richemont follows the Greenhouse Gas Protocol (GHG Protocol) Corporate Standard (financial control approach, defined as a shareholding of at least 50%). Richemont has been tracking its Scope 1, Scope 2, Scope 3.4 (upstream transportation and distribution), and

3.6 (business travel) emissions for more than a decade. 2019 has been selected as the base year, as Richemont has been measuring its carbon footprint across its value chain since 2020. Methodological adaptations from the GHG Protocol are detailed in section 4 of this document. Emission factors' sources can be found section 5 of this document.

In order to continuously improve its Non-Financial Reporting practices, Richemont continues to report against the Sustainability Accounting Standards Board (SASB) Apparel, Accessories & Footwear industry guidelines. The SASB Content Index is available in section 8 of this document, to facilitate the identification of each disclosure.

In addition, Richemont has considered the recommendations set by the Task Force on Climate-related Financial Disclosures (TCFD) for the voluntary reporting on climate change risks and opportunities. The table presenting the TCFD recommendations and Richemont's corresponding disclosures is available in the Environmental data set section of the Non-Financial Report 2024.

Where financial figures are reported (financial year ended 31 March 2024), these are compiled pursuant to the International Financial Reporting Standards (IFRS). For intensity ratios based on GRI Standard requirements, we consider the total sales (total consolidated sales figure plus sales figure from discontinued operations) aligned with the Richemont 2024 Annual Report and Accounts.

Richemont has implemented an ESG Reporting Framework to support the 2024 non-financial reporting process, based on the following principles:

• Materiality and stakeholder inclusiveness: the current materiality assessment follows a rigorous methodology. It applies the double materiality principle and is in compliance with the Global Reporting Initiative (GRI) Standards. Additional details about the materiality assessment conducted in 2023 are provided in the dedicated section below and in the Non-FinancialReport 2024;
• Accuracy: the Report has been prepared based on actual data collected through direct measurement and surveys, limiting the use of estimates as much as possible; estimates alongside measurements and basis of calculations, if any, are indicated in this document under each relevant indicator and are based on the most updated data. Internal reviews and quality controls of reported data are performed to ensure that the margin of error for data measurements does not inappropriately influence the conclusions or assessments of information users. Richemont is continuously working to improve data accuracy by advancing its internal procedures and controls as part of a wider digitalisation programme that will be gradually implemented;
• Balance: the Report describes performance in the areas of environment, social and governance, reporting on positive results and trends, as well as on the areas requiring further improvement;
• Clarity: data is reported, for example, using tables and where possible, information and processes are represented

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2. Reporting Principles and Standards continued

through maps and graphics, so as to present information in a way that is accessible and understandable. A glossary is also included in the Report to clarify terms;

• Comparability: data referring to previous reporting periods is included in the Report to enable analysis of changes of Richemont's impacts over time, except for data reported for the first time in the Non-Financial Report 2024;
• Completeness: topics covered in the Report are based on the most updated materiality assessment conducted in 2023, allowing stakeholders to get a complete overview of Richemont's most material ESG impacts;

• Sustainability context: the materiality assessment allowed to identify the most material ESG topics, adopting a broader sustainability perspective that considers the point of view of a variety of internal and external stakeholders and capturing the evolving context around ESG topics at industry level and beyond;
• Timeliness: the Non-Financial Report is published annually in the same period as the Annual Report and Accounts;
• Verifiability: internal controls on reported data are in place as part of the annual data collection for the Non-Financial Reporting and/or other internal processes.

3. Reporting Scope

3.1 Reporting Boundary

Richemont is the owner of a portfolio of 28 Maisons, recognised for their excellence in jewellery, watches, fashion, and accessories. Richemont has support functions around the world, which bring to our Maisons the expertise, competences, and tools they need to grow their brand equity and focus on their strengths in design creation, sales, and marketing. Richemont regional and central functions provide a business operations system to the Maisons to develop their activities.

The Non-Financial Report 2024 covers the entire Compagnie Financière Richemont SA, which consists of all its Maisons and businesses, subsidiaries and Regional Offices accounted for by the financial control method. Unless the context suggests otherwise, the terms 'we', 'us', 'our', 'Group', 'Company' and 'Richemont' refer to Compagnie Financière Richemont SA.

ESG data related to the Maisons, Gianvito Rossi and the Manufacture Miles, acquired during the reporting period, is not included in the reporting scope of the Non-Financial Report 2024. Acting on our Social Impact and Influencing our Supply Chain chapters do not include data related to YNAP.

The Non-Financial Report 2024 focuses on activities undertaken during the financial year 2024 (1 April 2023 - 31 March 2024), except for environment data, which relates to calendar year 2023, due to the current data collection process.

Financial data used to calculate environmental intensity ratios are based on financial year (1 April 2023 - 31 March 2024).

Compagnie Financière Richemont SA is registered at 50, chemin de la Chênaie, 1293 Bellevue, Geneva, Switzerland.

3.2 Restatements

3.2.1 Materiality considerations

Richemont has set a materiality threshold of 5% at GHG category or environment topic level that will trigger recalculations of historical environmental data induced by any of the situations detailed in this section. In addition, materiality is assessed based on judgement of what we believe would impact our readers.

This materiality threshold did not apply to figures reported in Acting on our Social Impact, Influencing our Supply Chain and Sustainability Governance chapters, as none of historical data reported in the Non-Financial Report 2024 was subject to restatement.

1. Changes in methodology or improved data accuracy Historical data may differ from previous reports due to the availability of more accurate data, improvements in data reporting or changes in methodology. Restatements of historical data, including base year adjustments, might be required in order to obtain meaningful comparisons and evaluate target achievements. All variations are evaluated on an individual basis, and where these changes induce variations greater than 5%, data is restated for previous years up to 2019 base year depending on data availability.
2. Treatment of acquisitions and divestments

Acquired entities must be incorporated into the Non-Financial Reporting scope within 12 months of acquisition. Divested entities are excluded from further reporting of performance data from the time when the divestment took place.

3.2.4 Restatement of data during data collection phase

There is a possibility to restate past data due to eventual reporting inaccuracies (human error, data unavailability, system development, etc.). In such cases, appropriate evidence is reviewed internally.

Specifically for environmental data, the below restatements were implemented in the Non-Financial Report 2024 for the following reasons:

• Data completeness: Scope 2, Scope 3.1
• Improved emissions factors used: Scope 2, Scope 3.1, Scope 3.4
• Recalculation due to identified inconsistencies (system/ human error): Scope 1, Scope 3.1, Scope 3.5, Scope 3.6.

Furthermore, for Richemont's Scope 3 intensity Science-Based Target, the economic value added has been recalculated with updated Employee benefits expenses.

Restatements are identified as such in the respective sections of the Report.

3.3 External Assurance

External assurance of ESG indicators is an important part of our approach. PricewaterhouseCoopers SA was appointed to provide independent limited assurance over selected indicators using the International Standard on Assurance Engagements (ISAE) 3000 (Revised) 'Assurance engagements other than audits or reviews of historical financial information' and the International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements (ISAE 3410), issued by the International Auditing and Assurance Standards Board.

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4. Indicators

As previously explained, our methodologies follow the principles of the GRI Standards, and the GHG Protocol. Wherever these standards do not provide a methodology for a sustainability performance indicator, or their methodology does not apply to Richemont specificity, the applied methodology is detailed below for the relevant indicator.

4.1 Unavailable Data

In cases where the input data is unavailable, efforts are made to provide estimates. Assumptions are documented and explained within this document. Data will be excluded from the reporting in the following cases:

• When information is not available at the global level or is deemed not accurate enough, internal follow-ups are carried out to ensure these cases remain limited;
• When the sustainability performance indicator is considered not material given activities performed in our operations or in our supply chain;
• When no reliable methodology is available.

Estimates have not been used for the data reported in the Acting on our Social Impact, Influencing our Supply Chain and Sustainability Governance chapters, and where data is not available, this is indicated.

4.2 Acting on our Environmental Impact

GHG Emissions
Indicator	Standard	Methodology
Scope 1 -	GHG Protocol	The activity data considers the type of fuel and the quantity consumed during the
company facilities	GRI 305-1	reporting period.
		For company-owned buildings, mainly manufactures and offices, actual fuel
		consumption data is available.
		For leased buildings for which the lessor cannot provide actual data, consumptions
		are estimated based on the building type and surface.
		The basis for estimations comes from the US Energy Information Administration (EIA)
		website. It considers the following types of buildings: offices; boutiques; warehouses;
		customer service.
Scope 1 -	GHG Protocol	Fugitive emissions are based on the amount in kilogrammes (kg) of refrigerant
fugitive emissions	GRI 305-1	invoiced as part of maintenance operations.
		This data is included for buildings owned by Richemont. Data for leased buildings are
		not included due to unavailability.
Scope 1 -	GHG Protocol	The activity data considers the type of fuel and the quantity consumed during the
company vehicles	GRI 305-1	reporting period.
		For company cars, when actual fuel consumption is not available it is estimated
		based on the distance travelled.
		Forklifts and non-road equipment are not included in the scope as they are not
		material for Richemont.
Scope 2 -	GHG Protocol	The activity data considers the kilowatt-hours (kWh) of electricity and heat, cooling or
electricity and	GRI 305-2	steam purchased during the reporting period.
purchased		For company-owned buildings, mainly manufactures and offices, actual activity data
heating, cooling
	is available.
or steam
		For leased buildings for which the lessor cannot provide actual data, consumptions
		are estimated based on the building type and surface.
		The basis for estimations comes from the US Energy Information Administration (EIA)
		website. It considers the following types of buildings: offices; boutiques; warehouses;
		customer service.
		Richemont calculates both Market-based and Location-based emissions. Market-
		based emissions consider the purchase of Energy Attributes Certificates (EACs)
		aligned with RE100 criteria and the GHG Protocol.

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4.2 Acting on our Environmental Impact continued

Indicator	Standard	Methodology
Scope 3.1 -	GHG Protocol	Emissions for purchased goods and services are modelled based on the average-
purchased goods	GRI 305-3	data and spend-based method according to the GHG Protocol.
and services		For services, the spend-based method is used. Services' expenses associated with the
		organisation of events are omitted, however the associated travel expenses emissions
		are included in the 'Business Travel' category.
		Specifically, for purchased goods, most of the activity data considers the type, the
		weight or volume, and raw materials' country of sourcing information. The purchased
		goods category is mostly based on actual data, however, some assumptions are
		taken when the data is not readily available, such as the unit conversion of animal
		leather skin.
		Most emission factors are derived from public data sources, such as the Department
		for Environment, Food & Rural Affairs (DEFRA), the French Environment and Energy
		Management Agency (ADEME), the International Energy Agency (IEA), the World
		Apparel and Footwear Life Cycle Assessment Database (WALDB) or EcoInvent.
		However, specific materials are subject to Richemont-internal Life Cycle Assessments
		(LCA) which calculates specific Richemont emission factors for the goods purchased.
		LCAs are peer-reviewed and checked by external expert parties before being used in
		external publications. This year, Richemont developed new in-house emission factors
		for Sapphire Glass, which were critically reviewed by a third party.
		The emission factors for fine organic stones, eel and ostrich leather have been set
		to zero as no appropriate emission factor or internal LCA is available. The Group's
		volumes for these raw materials are relatively low. These emissions will be restated
		once an appropriate emission factor is available.
		In terms of omissions:
		- many of the tiny parts that make watchmaking movements are currently omitted.
		Their weight is small and they are made with low emission factors material such
		as steel or brass;
		- emissions related to purchased finished products for YNAP only include in-season
		products; off-season finished products are excluded;
		- gold alloyed is currently excluded from the Group's emission.
Scope 3.2 -	GHG Protocol	The emissions for capital goods are modelled based on the spend data method for
capital goods	GRI 305-3	furniture and machinery, and based on the average data method for:
		- units purchased as IT equipment (including laptops, desktops, phones, printers);
		- square metres for buildings and boutiques newly acquired/leased;
		- units purchased for vehicle (using an average mass except for airplanes and boats
		using the actual mass).
Scope 3.3 -	GHG Protocol	Average data method is used to calculate fuel and energy upstream emissions
fuel- and energy-	GRI 305-3	associated with its extraction, refining, and transportation.
related activities		This category includes emissions for activities not included in Scope 1 and 2, as
		indicated by the GHG Protocol.
Scope 3.4	GHG Protocol	Richemont's scope of reporting is from the Tier 1 Supplier to the points of sale (retail
- upstream	GRI 305-3	or wholesale) or to the customer's home (e-commerce) including reverse flows.
transportation		All transportation and distribution operations which are organised and paid by
and distribution
	Richemont are included. This implies that upstream transportation from suppliers
		to Richemont facilities that are paid by suppliers are not considered.
		Richemont uses a mix of Logistics Service Providers specific GHG data (tCO2e) and
		'distance-based method' data (ton-kilometres and Km).
		Richemont considers Well-To-Wheel (WTW) emission factors without radiative forcing.
Scope 3.5 -	GHG Protocol	The activity data considers the amount of waste by category, type and by disposal
waste generated	GRI 305-3	method, generated during the reporting period.
in our operations		Richemont uses a 'waste-type-specific method' to calculate waste emissions,
		as specified in the GHG Protocol.
		For waste related to leased buildings for which the lessor cannot provide actual data,
		Richemont tries to provide an estimate based on local statistics and, worse case, data
		may not be reported if it is considered inaccurate.

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4.2 Acting on our Environmental Impact continued

Indicator	Standard	Methodology
Scope 3.6 -	GHG Protocol	Emissions are calculated based on the average-data method.
business travel	GRI 305-3	The activity data considers the distance travelled by Group employees and by
		transportation mode. The number of hotel nights booked by country of stay is
		also considered.
		Richemont considers Well-To-Wheel (WTW) emission factors without radiative forcing.
Scope 3.7 -	GHG Protocol	The emissions are modelled using the average-data method.
employee	GRI 305-3	The 2023 emissions are estimated using 2022 employee commuting emissions with
commuting
	2023 FTE.
		The activity data considers the distance and transportation mode to commute to
		work. Additionally, Richemont includes the emission of energy usage and equipment
		used during home office periods of employees also in this category.
Scope 3.8 −	GHG Protocol	Emissions related to leased buildings and leased vehicles are included under the
upstream	GRI 305-3	Group's Scope 1, 2, 3.2, 3.3 and 3.5. Scope 3.8 is therefore not reported separately.
leased assets
Scope 3.9 −	GHG Protocol	Transportation from Richemont operations to retail or wholesale locations are already
downstream	GRI 305-3	accounted for in category 3.4.
transportation		Customers transportation to and from stores is not included in the inventory when it is
and distribution
	not paid nor organised by Richemont as the data is not available.
Scope 3.10 -	GHG Protocol	Excluded. Richemont sells a few components to other watchmakers (largely
processing of	GRI 305-3	component polishing and watch assembly), but the impact is insignificant relative
sold products		to our own emissions.
Scope 3.11 -	GHG Protocol	Excluded. Most of the goods sold are jewellery and watches, which either require
use of sold	GRI 305-3	low climate-impact after sales servicing, or some technical handcraft servicing every
products		five years. The remaining goods sold are either leather goods, which require simple
		hand-polishing from time to time, or clothing (washed regularly).
Scope 3.12 -	GHG Protocol	Richemont considers the impact linked to the end-of-life of all sold goods, except for
end-of- life	GRI 305-3	diamonds and coloured gemstones for which it does not foresee an end-of-life.
treatment of		Richemont bases its calculations on the amount of purchased products, assuming
sold products
	they are all sold.
		Through an internal assessment Richemont ensured to exclude all purchased
		goods from this category which do not end-up into a final sold product, such
		as office supplies.
Scope 3.13 -	GHG Protocol	Excluded. Richemont does not own assets leased downstream in its value chain, and
downstream	GRI 305-3	no change is forecasted for the next five years. The business model remains asset light
leased assets		for capital allocation purposes.
Scope 3.14 -	GHG Protocol	The activity data considers energy consumption of the Group's franchise boutiques
franchises	GRI 305-3	during the reporting period.
		Franchises' energy consumption is estimated based on the Group's internal boutique
		average consumption in 2021.
Scope 3.15 -	GHG Protocol	Excluded. The emissions that would need to be reported in this category are
investments	GRI 305-3	insignificant relative to Richemont's emissions.
Biogenic	GRI 305 1c, 3c	Richemont considers Scope 1 biogenic emissions related to biogas consumed
emissions		in our buildings.
		Scope 3 biogenic emissions are excluded due to unavailability of data.

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4.2 Acting on our Environmental Impact continued

Other Emissions
Indicator	Standard	Methodology
Volatile Organic	GRI 305-7	The VOCs reported cover the following activities:
Compounds		- combustion of fuels reported in Scope 1 (company facilities and company vehicles)
(VOC)		for the entire company scope;
		- manufacturing processes of Richemont's main owned industrial sites. Should the
		VOC emissions not be directly available, they are estimated based on the quantity
		of solvent by end-use.
Nitrogen Oxides	GRI 305-7	Richemont reports the NOx emissions arising from the combustion of fuels reported in
(NOx)		Scope 1 (company facilities and company vehicles) for the entire company scope.

Energy
Indicator	Standard	Methodology
Total energy	GRI 302-1	Richemont reports both renewable and non-renewable energy consumption for its
consumption		building operations and company vehicles.
Energy intensity	GRI 302-3	Energy intensity ratio is calculated including the total energy consumption within
		the organisation, based on calendar year data.
		The denominator chosen to calculate the ratio is the total consolidated sales figure
		plus sales figure from discontinued operations, aligned with the 2024 Annual Report
		and Accounts.
Energy	GRI 302-5	Richemont's products do not require any energy. The few exceptions that exist are
requirement		not material.
of products

Water
Indicator	Standard	Methodology
Water withdrawal	GRI 303-3	Water withdrawal by source (surface water, groundwater, seawater, produced water,
		and municipal water) is reported for all Richemont buildings.
		For company-owned buildings, mainly manufactures and offices, actual water
		withdrawal data is available.
		For leased buildings for which the lessor cannot provide actual data, consumptions
		are estimated based on the building type and FTE.
		The basis for estimations comes from the US Energy Information Administration (EIA)
		website. It considers the following types of buildings: offices; boutiques; warehouses;
		customer service.
		The information related to the water withdrawal in water stressed area is only
		available for owned buildings.
		The geographical mapping of Richemont's production sites clearly shows that most
		of the water withdrawn comes from freshwater.

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4. Indicators continued

4.2 Acting on our Environmental Impact continued

Waste
Indicator	Standard	Methodology
Waste generated	306-3	Richemont reports the waste generated in its own operations. Waste data is sourced
		from direct measurement or provided by external waste collectors. The majority of
		waste is non-hazardous and is mainly composed of municipal waste and cardboard.
		Hazardous waste is mainly composed of special industrial waste.
		For waste related to leased buildings for which the lessor cannot provide actual data,
		Richemont uses local statistical information if available. When no reliable information
		is found, the waste amount is not included.
Waste diverted	306-4	For waste related to leased buildings for which the lessor cannot provide actual data,
from disposal		Richemont uses local statistical information if available. When no reliable information
		is found, the waste amount is not included.
Waste directed	306-5	For waste related to leased buildings for which the lessor cannot provide actual data,
to disposal		Richemont uses local statistical information if available. When no reliable information
		is found, the waste amount is not included.

4.3 Acting on our Social Impact

In the Non-Financial Report 2024, Acting on our Social Impact chapter does not include data related to YNAP. FY24 HR data does not include data related to YNAP and the Maison, Gianvito Rossi and the Manufacture Miles, acquired during the reporting period.

FY23 HR data excludes YNAP and Delvaux.

HR data reported in the Acting on our Social Impact chapter are based on head count at the end of March 2024.

Indicator	Standard	Methodology
Training data -	GRI 404,	In addition to meeting the GRI requirements, Richemont discloses the number
the number of	GRI 403	-5	of health and safety training modules completed.
participants who			The data presented excludes YNAP and external employees.
have completed
the HSE training
modules
Work-related	GRI 403	-9,	The data on work-related injuries and ill health for workers who are not employees
injuries and	GRI 403	-10	is not available.
ill health

4.4 Influencing our Supply Chain

In the Non-Financial Report 2024, Influencing our Supply Chain chapter does not include data related to YNAP.

Indicator	Standard	Methodology
Supplier Code		Richemont has opted to disclose the percentage of purchased value from suppliers
of Conduct		that have signed the Supplier Code of Conduct. For comparability purposes this new
performance:		calculation methodology has been applied to the FY23 figure.
SCoC signed -
Watches and
Jewellery

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5. Emission and Conversion Factors

Carbon Footprint (tCO2e) = Activity Data (unit) x Emissions Factor (tCO2e/unit)

We use 100-year GWPs emission factors, otherwise please refer to the below emission factors link. The below emissions factors include the following type of gases: CO2, CH4, N2O, SF6, HFC5, PFC5, and other refrigerants in line with the IPCC Fifth Assessment Report (AR5).

Richemont's Scope 1 emission factors include all greenhouse gases listed in the Kyoto Protocol, using the Global Warming Potential (GWP) values provided by the Intergovernmental Panel on Climate Change (IPCC).

Richemont's Scope 2 emission factors include all greenhouse gases listed in the Kyoto Protocol, using the Global Warming Potential (GWP) values provided by the Intergovernmental Panel on Climate Change (IPCC).

Scope 1	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023
Scope 2 - Heat and Steam	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023
	Base Empreinte ADEME
	https://base-empreinte.ademe.fr/donnees/jeu-donnees
Scope 2 - Location Based	IEA Standard International Emission Factors 2023
Scope 2 - Market Based	Green-e, Center for Resource Solutions
	https://www.green-e.org/2023-residual-mix
	Association of Issuing Bodies (2022)
	https://www.aib-net.org/facts/european-residual-mix/2022
Scope 3.1 -	Ecoinvent (version 3.8 and 3.9.1), WALDB, ADEME Base Carbone, Internal LCA
Purchased Goods and Services	For polished Diamond: Truecost 'ESG analysis May 2019. The Socioeconomic and
	Environmental Impact of Large-Scale Diamond Mining'.
	Raw materials for which no open source or relevant emission factors are available
	are excluded from the analysis until appropriate emission factors are available.
	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023
Scope 3.2 - Capital Goods	ADEME Base Carbone
Scope 3.3 -	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
Fuel- and Energy-Related	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
Activities	factors-2023
	IEA Standard International Emission Factors 2023
Scope 3.4 -	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
Transportation and Distribution	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023
	GLEC Framework 2.0
	Smart Freight Centre
Scope 3.5 - Waste	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023
Scope 3.6 - Business Travel	DEFRA 2023 Greenhouse Gas Reporting Conversion Factors
	https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-
	factors-2023

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