Scope 3 category

Scope and exclusion statement

Source of emission factor

Cat 1 Purchased goods and services

Including raw materials (e.g. gemstones, diamonds, precious metals), finished products (e.g. jewellery, watches), other products and services (e.g. packaging materials, professional services, and crafting)

Ecoinvent

US Environmentally extended input-output (USEEIO)

The Diamond Producers Association (rebranded to Natural Diamond Council)

International Platinum Association

The International Journal of Life Cycle Assessment

Cat 2 Capital goods

Including purchase of machinery, equipment, vehicle, land and buildings, electronic equipment, on-going construction, fit-out for leased retail, capital goods and furniture

US Environmentally extended input-output (USEEIO)

Cat 3 Fuel and energy related activities

Including upstream fuel extraction, upstream purchased electricity, transmission and distribution ("T&D") losses

UK government conversion factors for company reporting of greenhouse gas emissions

IEA

Cat 4 Upstream transportation and distribution

Including all purchased (non-owned) transport and distribution services, and transport of goods from Tier 1 suppliers to the Group

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 5 Waste generated in operation

Including third-party disposal and treatment of hazardous and non-hazardous waste generated from the Group-owned or controlled operations

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 6 Business travel

Including employees travelling by air, road, and rail for business purposes

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 7 Employee commuting

Including commuting distance of employees' mode of transport

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 8 Upstream leased assets

Not applicable to the Groupʼs operations as it is included in Scope 1 and 2

/

Cat 9 Downstream transportation and distribution

Including the transport of sold finished goods to our shops and customers that are not included in Cat 4

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 10 Processing of sold products

Including the processing of precious metals sold by the Group

Energy consumption of the precious metal manufacturing process in the Group’s own factories

Cat 11 Use of sold products

Not applicable to the Groupʼs operations as the use of sold product has insignificant impacts on GHG emissions

/

Cat 12 End-of-life treatment of sold products

Including end-of-life treatment of packaging materials, as jewellery and watches are durable and typically recycled or resold rather than disposed

UK government conversion factors for company reporting of greenhouse gas emissions

Cat 13 Downstream leased assets

Including energy consumption from assets operationally controlled by the Group and leased to other entities (not already covered in Scope 1 & 2)

UK government conversion factors for company reporting of greenhouse gas emissions

IEA

CLP Holdings Limited

Hongkong Electric Company, Limited

Cat 14 Franchises

Not applicable to the Group’s operations due to no franchises

/

Cat 15 Investments

Including proportionate share of emissions from investee companies based on equity stake

US Environmentally extended input-output (USEEIO)