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5. Methodological note This document represents a step towards the Corporate Sustainability Reporting Directive (CSRD), which will be applied by Cebi Group for sustainability reporting from 2025. From 2024, Cebi Luxembourg will be subject to the sustainability reporting requirements of Cebi Group as a subsidiary. This document covers the financial year 2023 (1 January 2023 to 31 December 2023).In order to comply with the principle of comparability, the time axis taken into account is for the three-year period 2021-2023.The scope of the document includes the production plant located at 30, rue J.F. Kennedy, Steinsel, Grand Duchy of Luxembourg. The document reports on Cebi Luxembourg's activities in relation to the environment and social issues. For its drafting, the methodological reference was the GRI Sustainability Reporting Standards - GRI-Standards 2021, according to the option 'With reference to the GRI Standards', as required by GRI Standard 1: 2021 Fundamental Principles, chapter 3. The contents of this document have been identified and reported according to the principles of accuracy, balance, clarity, comparability, completeness, timeliness and verifiability, taking into consideration the respective and broader context of the sustainability framework. For this 2023 edition, the company has prioritised a quantitative analysis of the data collected, through a sustainability assessment activity involving the company's internal stakeholders. This document has been approved by the Board of Directors on the 30th of September 2024. For further information or clarification, please send an e-mail to: Christian.Mosele@cebi.com
Conversion factors
Scope 1 emissions: emission factors published by DEFRA were applied to calculate emissions for fuels (e.g. petrol, diesel and natural gas), Conversion factors - Full set 2023. Scope 2 emissions - Location-based : the emission factor used for electricity purchased from the national electricity grid according to the location-based methodology comes from the AIB European Grid Mixes, 2023 edition.
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