Rudolph & Hellmann 2024 Sustainability Report

Scope Source 2022 – tCO 2 e 2023 – tCO 2 e Scope Gas       487.48       527.53 Company Vehicles         53.59         68.38 Fugitive Emissions                -                 -  Total Scope 1       541.07       595.90 Scope 2 (location) Electricity Generation (location)       632.53       747.32 Total Scope 1 & 2   1,173.59   1,343.22 Scope 3 Purchased Goods and Services   1,625.45   1,764.14 Capital Goods         80.60         67.35 Business Travel – Grey Fleet         15.34         34.19 Business Travel – Air                -          19.01 Commuting       235.25       233.79 Fuel and Energy Related Activities (T&D)         47.24         51.66 Fuel and Energy Related Activities (WTT)       269.00       288.66 Water Supply            1.37            1.60 Waste            2.51            1.91 Total Scope 3   2,276.76   2,462.31 Total Emissions (location)   3,450.35   3,805.53 Scope 1: Direct Emissions These are emissions from sources we own or control, such as our gas heating and company vehicles. We quantify these using meter readings for gas and fuel records for our vehicles. Scope 2: Indirect Emissions from Electricity These emissions result from our electricity consumption. Lichfield is the only site where we have full operational control and access to primary data from meter readings. Consumption at other sites was largely estimated based on available data, using known kWh/staff ratios for specific buildings. We are actively working to improve data availability for electricity consumption across all sites. Scope 3: Other Indirect Emissions This category covers all other indirect emissions from sources we do not own or directly control. Scope 3 emissions are complex due to data limitations. However, we believe it’s crucial to include a full account of these emissions for a transparent view of our overall impact. Included sources are purchased goods and services, capital goods (PPE and IT equipment), business travel, commuting, waste, water, and fuel and energy-related activities. We currently use a spend-based approach for purchased goods and services, but we aim to transition to an activity data approach in the future for greater accuracy. We also plan to expand the categories included in our capital goods reporting. Our Approach to Scope 3 Emissions We believe in transparently reporting our Scope 3 emissions, despite the inherent challenges. In 2024, we completed our first round of calculations for a wide range of Scope 3 sources, including business travel and purchased goods and services. All emissions are quantified using up-to-date DEFRA conversion factors, ensuring accuracy and consistency. Following the requirements of ISO 14064-1 no significant emission sources have been excluded. Additional details on specific sources are provided below. Energy and Water Estimated for client sites based on available data. Lichfield is only site with full operation control. Equity share approach taken for client sites. Fugitive Emissions No leaks from HVAC systems detected. Regular and documented maintenance takes place on relevant systems that Rudolph & Hellmann are responsible for. Purchased Goods & Services Spend-based approach using DEFRA conversion factors. Inflation accounted for and sources where activity data were available (e.g. Lichfield electricity) were excluded to avoid double-counting. Moving forward we intend to move away from an entirely spend-based approach. Capital Goods Refers to PPE and a selection of I.T equipment. We are working on expanding this category. LCAs used where possible. Well-To-Tank (WTT) Applied to all energy and transportation with the exception of commuting. Commuting Calculated based on responses from internal survey. Annual leave and public holidays accounted for. Upstream and Downstream Transportation Not relevant to business operations. Estimates performed to gauge materiality for upstream transportation of Capital Goods showed emissions are likely less than 0.1% of total tCO 2 e. 19