Key Performance Indicators to criteria 13

Key Performance Indicator GRI SRS-305-1: Direct (Scope 1) GHG emissions
The reporting organization shall report the following information:

a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 or all.

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

a.
In the reporting year the direct (Scope 1) GHG emissions count 543.86 tons of CO2 equivalent.

b.
The gases which has been used in our calculation are the gases resulting from the use of heating oil, natural gas and fuel (mainly CO2).

c. Methan
We have no direct methan emissions in measurable quantities.

d.
i.
We have published our inaugural ESG report in 2022. 2020 has been the most appropriate base year as it was the first year with full availability of audited and non-audited data.

ii. The emissions in the base year count 543.86 tons of CO2 equivalent.
iii. Since this is the report from our base year, there are no significant changes to name.

e.
The following websites have been used for the calculation:
https://www.umweltpakt.bayern.de/energie_klima/fachwissen/217/berechnen-sie-ihre-treibhausgasemissionen-mit-co2-rechner (mainly used)
https://allianz-entwicklung-klima.de/toolbox/welche-weiteren-emissionsrechner-kann-ich-fuer-die-thg-berechnung-nutzen/
https://www.umweltbundesamt.at/umweltthemen/umweltmanagement/thg-emissionsrechner
https://lfu.co2-rechner.de/de_DE

f. We have employed the same consolidation scope as for our financial reporting. All group companies are part of our emission reporting whith the exception of financial participations below 50% of equity holding. In the scope of our financial participations are only science service or clinical development firms with very limited own emissions.

g.
The following websites have been used for the calculation:
https://www.umweltpakt.bayern.de/energie_klima/fachwissen/217/berechnen-sie-ihre-treibhausgasemissionen-mit-co2-rechner
(mainly used)
https://allianz-entwicklung-klima.de/toolbox/welche-weiteren-emissionsrechner-kann-ich-fuer-die-thg-berechnung-nutzen/
https://www.umweltbundesamt.at/umweltthemen/umweltmanagement/thg-emissionsrechner
https://lfu.co2-rechner.de/de_DE


Key Performance Indicator GRI SRS-305-2: Energy indirect (Scope 2) GHG emissions
The reporting organization shall report the following information:

a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.

b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.

c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

a.
In the reporting year the direct (Scope 2) GHG emissions count 971.79 tons of CO2 equivalent.

b. N/A

c.
The gases which has been used in our calculation are the gases resulting from the use of energy (mainly CO2).

d.
i.
We have published our inaugural ESG report in 2022. 2020 has been the most appropriate base year as it was the first year with full availability of audited and non-audited data.


ii. The emissions in the base year count a total of  971.79 tones of CO2 equivalent.
iii. Since this is the report of our base year, there are no changes.

e. + g.
The following websites have been used for the calculation:
https://www.umweltpakt.bayern.de/energie_klima/fachwissen/217/berechnen-sie-ihre-treibhausgasemissionen-mit-co2-rechner (mainly used)
https://allianz-entwicklung-klima.de/toolbox/welche-weiteren-emissionsrechner-kann-ich-fuer-die-thg-berechnung-nutzen/
https://www.umweltbundesamt.at/umweltthemen/umweltmanagement/thg-emissionsrechner
https://lfu.co2-rechner.de/de_DE

f. We have employed the same consolidation scope as for our financial reporting. All group companies are part of our emission reporting whith the exception of financial participations below 50% of equity holding. In the scope of our financial participations are only science service or clinical development firms with very limited own emissions.

Key Performance Indicator GRI SRS-305-3: Other indirect (Scope 3) GHG emissions
The reporting organization shall report the following information:

a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.

b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.

e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

g. Standards, methodologies, assumptions, and/or calculation tools used.

We have not measured our Scope 3 emissions for our inaugural ESG reporting but are planning to do so in the future.

Key Performance Indicator GRI SRS-305-5: Reduction of GHG emissions
The reporting organization shall report the following information:

a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

c. Base year or baseline, including the rationale for choosing it.

d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).

e. Standards, methodologies, assumptions, and/or calculation tools used.

2022 builds our inaugural sustainability report. Hence, we will only report on progress in the consecutive yeras.