E1-4, T5 | In addition, the Zumtobel Group has set an emission reduction target for production and leasing sites (i.e. sales offices) of 8,500 tonnes of CO 2 e for Scope 1 and 2 emissions for the 2026/27 financial year (from 8,470 tonnes of CO 2 e in 2025/26). This target takes into account an increase in production volume. The quantitative contribution of the individu- al decarbonisation levers towards achieving this target is set out in the section ‘Actions and resources in relation to climate change policies [E1-3]’.
Scope 1 & 2
Consumption figures relating to operational activities are recorded and verified on a monthly basis in the global Environmental Report and multiplied by the relevant emis- sion factors. Fuel consumption of the Group’s own fleets is calculated on the basis of diesel, petrol and electricity consumption. ‘Rented or leased property, plant and equipment’ has been reported under Scope 1 & 2 since the 2024/25 financial year if the Zumtobel Group exercises operational control over the property, plant and equipment in question. Data on the energy consumption of rented or leased property, plant and equipment is recorded once a year and multiplied by the relevant emission factors to calculate emissions. As part of this data collection, contractual instruments are also taken into account when determining market-based emissions. The market-based emissions of the Zumto- bel Group comprise the following contractu- al instruments: The EECS (European Energy Certificate System) accounts for 19%, REGO (Renewable Energy Guarantees of Origin) for 12%, GEC (Green Electricity Certificate) for 5% and guarantees of origin (GO) for 1%; guarantees of origin for hydropower from Austria are also available for 51% of market- based emissions. The difference between the market-based and location-based figures in the table in the section ‘Gross Scopes 1, 2, 3 and Total GHG emissions | E1 6’ stems from the fact that the market-based emissions reflect contractu- ally procured electrical energy (e.g. gua- rantees of origin), while the location-based figures are based on the national emission factors of the respective countries.
Targets achieved in 2025/26: •
The emissions reduction target for Scope 1 and 2 of 9,000 tonnes of CO 2 e relates exclusively to the production sites (not including the sales offices). This target was achieved in the 2025/26 financial year. Progress in achieving the SBTi emissi- ons targets is shown in the table in the section ‘Gross Scopes 1, 2, 3 and Total GHG emissions [E1-6]’.
•
Gross Scopes 1, 2, 3 and total GHG emissions [E1-6]
The Zumtobel Group calculates Scope 1, 2 and 3 emissions in accordance with the Greenhouse Gas Protocol (GHGP) based on the standardised calculation formula: GHG emissions = activity data × emission factor. The underlying emissions data is not verified by external third parties. The data is exclu- sively checked and confirmed as part of the audit carried out by the external auditor. The emission factors required to calculate CO 2 e emissions for Scopes 1, 2 and 3 are provided centrally. The calculation methodo- logy and the sources used for the calcula- tion are set out in the table below. The aim is to use verifiable factors from recognised data sources.
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