Orano - Annual Activity Report 2024 158 4 SUSTAINABILITY STATEMENT Environmental information Scope 3: • Orano calculates a full scope 3 each year. The “franchises” and “leasing” items are irrelevant for Orano. • The databases used: ADEME database v16 and v23 (France), “IEA Emissions Factors” database for 2024, Ecoinvent 3.6 and 3.9 database, supplier emission factors, Life Cycle Analysis of the French nuclear kWh (source: EDF). Purchase of goods and services and non-current assets: the data come from the physical activity data entered by the sites or the central departments for the data: chemical products, metals, gas, plastic materials, IT, construction, materials, and equipment. When the physical data is not available, the consolidated OpEx and CapEx monetary data provided by the Supply Chain Department are used. Global monetary data are processed in this way to avoid double counting between physical and monetary data. When there is any doubt, a conservative approach is adopted to the risk of double counting. Ad hoc emission factors in tCO2e by activity data are applied for physical data, whereas monetary ratios in tCO2e per thousand euros spent are used for monetary data. All emission factors were not updated from v16 to v23 when the impact was not significant. Expenses identified as Opex are included in the “Purchase of goods and services” category, and the CapEx-type expenses are included in the “Non-current assets” category. Monetary data correspond to amounts committed to service providers outside the group. The “Purchases of goods and services” item also contains emissions from other scope 3 items such as transport when reallocation is not simply possible. The item “Purchases of goods and services” also includes scopes 1 and 2 emissions from Orano in the Canadian joint ventures (McArthur, Key Lake and Cigar Lake) insofar as these equity interests give Orano access to uranium materials which the group sells to its customers in the same way as its production. This item also includes an estimate of the upstream scope 3 associated with these investments (and ultimately with the acquired production) based on an Orano scope 3 / scopes 1 and 2 ratio. Use of sold products: the sold products are considered as follows: use by utility customers of natural uranium produced by Orano or acquired through its investments, assessed on the basis of the “Operation” item of the EDF LCA, sale of chemicals by the Mining and Chemistry-Enrichment Business Unit assessed on the basis of revenue and the monetary chemical emission factor, sale of packaging by the Nuclear Packages and Services Business Unit assessed on the basis of revenue and monetary Transportation service emission factor and carbon impact of engineering projects carried out by the Projets Business Unit for customers outside the group. Concerning the use of uranium materials, the data were introduced retroactively for the years 2019 to 2021 on the basis of the average production over the period so as not to introduce non-significant changes in the item. Sales in 2024 are similar to the average for previous years. End-of-life of sold products: this item was assessed in 2022 for the first time. The sold products are considered to be uranium materials produced and acquired through investments, sold to the group’s customers for the purpose of nuclear power generation. End-of-life is assessed according to three scenarios: final storage of waste from customers with a treatment-recycling strategy and using Orano’s services for this, treatment-recycling and final storage of waste from customers with a treatment-recycling strategy and not using Orano’s services for this, manufacturing of packaging for customers with a dry storage strategy. The impact for the treatment-recycling strategies was estimated on the basis of information from the EDF LCA and the impact of the dry storage strategy was estimated on the basis of Orano data (as a producer of packaging for dry storage). The end-of-life of sold chemical products is considered to have already been recorded under “Use of sold products”. Upstream energy: GHG emissions were reported and calculated based on ad hoc energy consumption and emission factors from the sources cited above. Is used to calculate the “upstream and losses” portion of the average electricity mix emission factor. Upstream transportation: this item includes cargo emissions of chemicals and gases used at the Orano sites, carried out by service providers outside the group (emissions of the internal carrier LMC are included in scope 1). It is assessed on the basis of metric tonnages, average distances with the main manufacturing sites and by type of transport (air, road, rail, maritime) or on the basis of monetary data associated with the transport purchasing segment (air transport, maritime transport, conventional transport, etc.). Downstream freight: this item includes emissions associated with the transportation of uranium materials produced and chemicals sold. The main contributor is the Nuclear Packages and Services Business Unit, which arranges transport for the group. Without physical data, transport expenses are recorded under the NPS purchasing segment “Transport of nuclear materials”. Home-work travel: this item is assessed in physical terms on the basis of own workers (FTE), the means of transport used and the average distances estimated on the basis of the mobility master plans when existing. Business travel: this item is valued on a monetary basis on the basis of employee expenses for assignments resulting from the expense report system (train, air, taxi). It also includes the travel of visitors and customers within the meaning of the ADEME methodology. Investment: this item includes the share of Orano, pro rata to its interest, of a subsidiary of the group accounted for under the equity method without operational control. The emissions associated with earmarked assets of the group to cover end-of-lifecycle provisions are not included, in accordance with the rules of the GHG protocol. Waste: this item is valued on the basis of the physical quantities of conventional and radioactive waste processed externally. It also includes services related to waste, which explains the increase in 2024.
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