GHG footprint monitoring

Scope 3 emissions represent the largest share of TAUW’s total carbon footprint, accounting for approximately over 80% of emissions in 2025. These emissions arise from activities not owned or controlled by TAUW but linked to our operations. The largest contributors to TAUW’s Scope 3 footprint are expected to be purchased goods and services; capital goods; and waste generated in operations, same as previous years. Together, these categories represent the majority of upstream emissions. Reducing Scope 3 emissions requires close collaboration with suppliers, partners, and clients. TAUW is therefore strengthening supplier engagement and improving sustainability requirements within procurement processes. TAUW currently has no material downstream emissions.

Energy consumption

Energy consumption within TAUW primarily relates to office operations and company mobility. TAUW is actively implementing policies and practices to transition towards a goal of 100% renewable energy (aligned with TAUW’s SBTi ambitions) and away from reliance on fossil fuels, by electrifying its vehicle fleet, changing its energy purchase contracts, and purchasing green energy certificates in case renewable energy purchase from the grid is not possible. As a result, the renewable energy % for 2025 is already higher than for 2024 (and the 2019 baseline).

GHG reduction targets (SBTi certified)

SBTi targets for TAUW for its GHG emissions are:

• Scope 1: 50% Reduction of emissions compared to baseline (Absolute values)
• Scope 2: 100% use of Renewable energy use (either through contracts or certificates)
• Scope 3: 52% Reduction in emissions compared to baseline (per FTE basis)

As seen in table below, TAUW has already made significant progress towards achieving its SBTi targets, for Scopes 1 and 2.

Policies & Actions: Climate transition plan

TAUW has developed a climate transition plan towards Net-Zero by 2050, aligned with the Paris Agreement goal of limiting global warming to 1.5°C. In 2025, TAUW achieved an important milestone by obtaining Science Based Targets Initiative (SBTi) certification for its climate mitigation targets. The transition plan defines a pathway for TAUW to reduce emissions across the organisation and value chain through initiatives and actions; and thus achieve its climate ambitions.

As part of its climate strategy, TAUW is implementing the following actions:

• Electrification of company vehicle fleet, to address fossil-based energy use, contributing towards Scope 1 emission reductions.
• Increasing renewable electricity procurement across offices, which contributes towards Scope 2 emission reduction SBTi goals. Further, TAUW aims to procure energy certificates or ’offsets’ for emissions for locations where renewable energy procurement is not feasible.
• Energy efficiency improvements to reduce overall energy use.
• Sustainable procurement practices & supplier engagement, focusing on reducing Scope 3 emissions (starting with targeting top 50% of purchased goods and services, on a spend basis; eventually expanding to 80%).
• Improved GHG accounting: specifically, improving Scope 3 data quality by transitioning from spend-based to activity-based estimation, and disaggregating upstream transport data from category 3.1 (purchased goods and services) to 3.4 (upstream transport).

Further, sustainable mobility and vitality, encompassing Scope 3 categories 6 and 7, is a key area of focus for TAUW. Recognising the broad impact of travel choices, we have taken a multi-faceted approach to reducing travel emissions across our sites. This includes financial incentives for electric vehicles and public transport, encouraging active commuting such as cycling and walking, and only flying for journeys over 750km. Building on our experience during the pandemic, we have introduced a hybrid working protocol. We are also actively converting our company fleet to electric vehicles, while promoting greener commuting options and flexible working arrangements.