ZG Sustainability Report

E1

CLIMATE CHANGE

In light of this, only these two categories are presented in the report for the 2025/26 reporting year in deviation from the previ- ous year. This approach complies with the CSRD’s reporting requirements. The percentage of gross Scope 3 GHG emissions calculated using primary data from suppliers or other partners in the value chain is 0%. The calculated emissions depend to a large extent on the underlying data model. Despi- te developments in individual factors within Scope 3.11 that have reduced emissions, there has been an overall increase in emissi- ons compared with the previous year; this is attributable in particular to higher emission factors for electrical energy whose publica- tion was delayed, as well as to the extended service lives of components. For information on net revenue, please refer to the Group Management Report line item “Revenue” in the five-year overview on page 2.

In the 2025/26 financial year, the Zumtobel Group’s biogenic emissions for district heating in Scope 2 amounted to 1,778 tCO 2 e (2024/25: 1,783 tCO 2 e). No biogenic emissi- ons are currently reported for Scope 1.

Scope 3

The Zumtobel Group analyses all Scope 3 categories as a matter of principle. From the 2025/26 reporting period onwards, following the full acquisition of Inventron, the Scope 3.15 category will be classified as not applicable when compared with the previous year, 2024/25. As a result, a total of four Scope 3 categories are not relevant to the Zumtobel Group. The remaining eleven categories are calculated, with two categories identified as significant. The following two categories account for 99% of total Scope 3 emissions for the Zumtobel Group: Scope 3.1 ‘Purcha- sed goods and services’ and 3.11 ‘Use of sold products’.

SCOPE 3

SCOPE 1

SCOPE 2

SCOPE 3

Process heat and building heating

Local/district heating

Motor vehicle pool

Purchased electrical energy

Use of sold products

Purchased goods & services

UPSTREAM EMISSIONS

DOWNSTREAM EMISSIONS

74

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