Rosendahl Design Group A/S Annual Report 2023 • ESG Reporting Climate Reporting We have measured our carbon footprint for SCOPE 1, 2 and 3 following the Greenhouse Gas Protocol standard since 2020. We use the BEWO platform to register all data, and to calculate the CO2e emissions. Our Carbon report is a mix of supplier data, activity based data and spend based data. We aim to have more supplier and activity based data moving forward, to be able to actively work with reduction targets, and see the effect of these. CARBON ACCOUNTING PRINCIPLES The carbon footprint calculations of Rosendahl Design Group CO2e emissions are based on the internationally known Green- house Gas (GHG) Protocol. Rosendahl Design Group have used the Operational approach, which means that all entities for which Rosendahl Design Group have operational control are included. The head office in Hørsholm, offices in Norway, Portu - gal and China, the Outlet in Ringsted Denmark, our joint venture in the US as well as the activities at the warehouse are all included in the carbon reporting. According to the GHG protocol it is mandatory to report on SCOPE 1 and 2, while SCOPE 3 is voluntary. In the report of Rosendahl Design Group all 3 SCOPES are covered, and we have focused on the upstream activities of our supply chain by including the most relevant categories for our company, as well as one downstream category covering employee commuting emissions. FIGURE 6 GHG CATEGORIES INCLUDED IN SCOPE 1, 2 AND 3. SCOPE 1 Direct emissions SCOPE 2 Indirect emissions Company facilities Company vehicles Purchased electricity, heating, and cooling SCOPE 3 Indirect emissions 1. Purchased goods and services 3. Fuel- and energy- related activities 4. Upstream transportation and distribution 5. Waste generated in operations 6. Business travel 7. Employee commuting 32
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