4.2 Environment | Memoria Ficohsa

4.2 Environment

4.2.1 Environmental

(GRI- 302-1, 302-3, 302-4, 303-1, 303-3, 305-1, 305-2, 305-3, 305-4,305-5, 306-1, 306-3, 306-4, 306-5, 307-1)

As part of our environmental commitment, we manage our direct and operational impacts responsibly and sustainably over time. We are aligned with a sustainability strategy and work with the institutional campaign “Together for a Greener Future,” which seeks to promote good practices for environmental care and preservation. Our outreach includes employees, clients, and other stakeholders.

Although we currently do not have environmental certifications, we are working to strengthen our clients’ environmental awareness through the socio-environmental assessment we conduct for investment and credit projects, aligned with our vision of sustainable banking. Through various initiatives, we seek to reduce energy consumption and increase the number of facilities with new energy eficient technologies and the use of renewable energy, thereby reducing greenhouse gas (GHG) emissions into the atmosphere.

In addition, GF measures and verifies its ecological and carbon footprint, as well as analyzes water and paper consumption, waste generation, and the recycling of the cards it issues.

Measuring the ecological and carbon footprint allows companies to identify and understand their current situation and how to make progress in reducing CO2 emissions. This exercise is carried out using the methodology of international guidelines such as the Global Footprint Network (GFN). In turn, they are supported by international standards such as ISO 14040 and 14072 Life Cycle Assessment and ISO 14044 Environmental Management System.

The environmental strategy directly impacts three Sustainable Development Goals:

Below are the 2024 results for Honduras and 2023 results for the other countries in the region.

Scope 1: Direct consumption of operations related to fuels or refrigerants.

Scope 2: Indirect consumption related to electricity supply.

Scope 3: Consumption related to goods, services purchased, as well as activities of the employees.

Notes:

The main change in the estimate is due to the methodological adjustment of the employees’ transport carbon footprint to include the approximation to the total population, which influences the substantial increase in CO2e emissions.

Methodological adjustment to fit emission factors occupied in scope 3 emissions is also performed.

The report of the carbon footprint of Guatemala and Nicaragua as in previous years is reported until the second half of the period.

4.2.2 Energy and Emissions

(GRI 305-1, 305-2, 305-3, 305-4, 305-5)

To reduce energy consumption, the objective is clear: 1) reduce consumption relative to operation (measured in terms of intensity), 2) increase the use of renewable sources, including self-generation by us through solar panels.

All the electrical energy consumed by Asesuisa comes from renewable sources. This is due to the fact that the company has a photovoltaic system of own generation, which started operations in October and produced 7,607kWh at the end of 2024. The supplementary energy consumption, equivalent to 321,676 kWh, was compensated through Renewable Energy Redemption Certificates (RECs).

The commitment is to continue working on the evaluation of new agencies and buildings for the installation of solar panels and opt for LED certifications.

*Negative signs in the variation represent a reduction, positive signs an increase.

*Negative signs in the variation represent a reduction, positive signs an increase.

Fossil fuels are used for various power plants used in emergencies, both in corporations and agencies. They are also used for card deliveries and mobile insurance services, to name a few.

Emissions

Greenhouse gas (GHG) emissions are calculated annually at our operations, analyzing the impact of the measures implemented in terms of energy eficiency and the use of renewable sources. Our carbon footprint is generated by applying the Greenhouse Gas Protocol (GHG Protocol) developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

Direct Scope 1 emissions, as well as indirect Scope 2 and 3 emissions, are reported in tons of carbon dioxide equivalent (tons of CO2eq).

*The negative signs in the variation represent a reduction, the positive ones represent an increase.

**This data varies depending on the sample of employees.

*The negative signs in the variation represent a reduction, the positive ones an increase.

As part of its commitment to promoting sustainability and fostering the circular economy, Asesuisa has maintained its carbon neutrality goals in Scopes 1 and 2 since 2023. Carbon neutrality aims to contribute to the reduction and management of greenhouse gas emissions generated directly or indirectly by company operations. It is achieved when carbon dioxide emissions reach zero, as a result of emission reduction and offset strategies.

4.2.3 Other Environmental
Aspects

Responsible consumption ofwater

Although the financial sector does not represent a large water consumption compared to other industries and sectors, it is known that water is essential for life. Therefore, water consumption is constantly monitored within our facilities and we implement savings initiatives as part of our environmental commitment. Flushometers and water-saving faucets have been installed in the restrooms of our buildings and branches.

*Negative signs in the variation represent a reduction, positive signs represent an increase.
** In Guatemala and Panama water consumption is not included, as they are not shown on the lease receipts.

Materials and Waste

Waste generated at regional level

To make the most of waste that cannot be completely reduced or eliminated, we are making progress in signing agreements with certified and accredited suppliers who can guarantee a second life for waste through proper recycling management. By doing so, we promote a circular economy that has a dual benefit:

1) Social, by creating new jobs.
2) Environmental, by preventing pollution from untreated waste.

In the main offices of Tegucigalpa, Honduras, during the month of September 2024 we began with the pilot of proper separation of waste (organic, inorganic, plastic and aluminum), through a partnership with the Association of Recyclers of Honduras, who are responsible for the proper treatment and disposal of waste.

Eorts are also being made to replicate the same initiative in all regional ofices.

The 11.26 tonnes of waste generated at Asesuisa El Salvador were offset by carbon credits, together with emissions from direct and third-party fuel consumption by air and land travel.

Paper Consumption at regional level

The digital transition continues, with paper consumption as the main input for companies and financial services increasingly reduced, and internal and external campaigns are continually being launched to reduce consumption.

Additionally, a quarterly report is generated to monitor the areas or departments that consume the most or the least paper.

*Negative signs in the variation represent a reduction, positive signs represent an increase.

Initiatives for the care and preservation of the environment continue to be promoted. During 2024, together with the employees, 13,080
trees were planted to reforest different spaces and areas at a regional level; to date, 83,580 trees have been planted.