• For Category 1 (Purchased Goods and Services), are combined with the relevant waste weights to • For Category 11 (Use of Sold Products), an for direct materials, an average-data method is calculate the Scope 3 emissions. average-data method is used to calculate the used where possible. Cradle-to-gate greenhouse Scope 3 emissions. gas (GHG) emission factors were combined with • For Category 6 (Business Travel), Scope 3 GHG their respective material weights to generate their emissions are calculated from the distance traveled • For Category 12 (End-of-Life Treatments of Sold Scope 3 GHG emissions. For weight categories by transport method for business-related activities. Products), a waste type-speci昀椀c method is used with no associated emission factor, line items with This primary emissions data is provided by travel to calculate the Scope 3 emissions. Emission no associated weight and for indirect procurement agencies. For Hilti organizations with spending for factors for speci昀椀c waste types and waste treatment spending, a spend-based method is used. If business travel but no data for distance traveled, methods are combined with the relevant waste available, data from suppliers were preferred over a spend-based method is used. Spending on weights to calculate the Scope 3 emissions. average data or spend data. passenger transport, hotels and restaurants is excluded from the indirect procurement spending Waste data • For Category 2 (Capital Goods), a spend-based ledger in Category 1 to prevent double counting. method is used to calculate the Scope 3 GHG Waste data is collected at our operational sites: in all emissions. The total capital expenditure is used as • For Category 7 (Employee Commuting), a distance- plants and approximately 90 percent of the logistics input for using the spend-based method. The country based method is used for headquarters locations centers (by volume) and 78 percent of the repair of the supplier is assumed to be the same as the and an average-data method is used for other centers (by repair output). Waste from of昀椀ces buildings country of the purchasing Hilti organization. locations to calculate the Scope 3 emissions. The and Hilti Stores is not included, but also considered analysis of employee commuting is calculated insigni昀椀cant compared to the operational sites. • For Category 3 (Fuel and Energy Related Activities), from detailed commuting distance data and the an average-data method is used to calculate the Hilti Mobility Management online survey for the Water data Scope 3 emissions. Well-to-Tank (WTT) emissions headquarters in Liechtenstein, and from headcount factors are combined with fuel usage and electricity by country for the other locations. Water data is collected at our plants. We have not consumption of our own operations to calculate included water consumption in our logistics and repair eam Leased Assets), an Scope 3 emissions. Electricity consumption emission • For Category 8 (Upstr centers, of昀椀ce buildings and Hilti stores. factors include both generation and transmission & asset-speci昀椀c method is used to calculate the distribution. Scope 3 emissions. Data on circularity • For Category 4 (Upstream Transportation and • For Category 9 (Downstream Transportation and The calculation basis of the quantitative circularity score Distribution), a distance-based method is used. Distribution), the analysis is calculated from the covers various periods from 2022 and 2023. Purchasing The weight-distance values are combined with the downstream transport of products and the revenue of and sales volumes were included in the period appropriate weight-distance emission factors to retailers attributed to Hilti products. A spend-based from 08/22 to 07/23, production data from 07/22 to calculate the Scope 3 emissions. The basis for weights method is used for downstream retailers to calculate 06/23 and transport packaging from 07/22 to 06/23. used are statements from the deliveries from Hilti’s the Scope 3 emissions. Speci昀椀cally for the retailer ERP system (inbound, replenishment and last mile). “Motek”, the downstream transport Scope 3 emissions Employees are calculated from Motek’s Carbon Accounting • For Category 5 (Waste Generated in Operations), Report as a proportion of Motek’s downstream We record data on our employees throughout the a waste-type-speci昀椀c method is used to calculate transport emissions equal to the proportion of revenue Group. Except for employee retention numbers, all the Scope 3 emissions. Emission factors for attributed to Hilti products. For the rest of the data relates to the reporting date of December 31. All speci昀椀c waste types and waste treatment methods retailers, a spend-based estimate is used. data are headcount 昀椀gures. Apprentices, trainees and interns are included in the total number of employees.