Cy23 Scs Carbon Neutral Verification

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SCS Global Services has verified Logitech International S.A.'s GHG emissions and achievement of carbon neutrality based upon the following Verification Scope, Objectives, and Criteria.
Verification Scope

Logitech International S.A.
EPFL - Quartier de L'Innovation, Daniel Borel Innovation Centre, 1015 Lausanne, Switzerland
Reporting Period: 01 January 2023 - 31 December 2023
Geographic Boundary: Global
Facilities, physical infrastructure, activities, technologies, and processes:
Manufacturing plant, offices, products and associated value chain

GHG Sources, Sinks, and/or Reservoirs:
Scope 1 - Natural gas, diesel, petrol, refrigerants
Scope 2 - Electricity
Scope 3 - Categories 1-12; categories 13-14 are not relevant; category 15 is relevant, but not material to the total GHG inventory,
based on estimations from available data1.
Boundary Method: Operational Control
GHG Gases: CO2, CH4, N2O, HFCs, HCFCs
Level of Assurance: Limited
Materiality: +/-5% quantitative, qualitative based upon requirements specified within verification criteria

Verification Objectives
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Evaluate the organization's GHG inventory for material discrepancies based upon the specified level of assurance.

1 Review of Investment schedule provided by Logitech's Sustainability Team

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Evaluate the organization's GHG inventory is in conformance with the specified verification criteria.

Verification Criteria
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World Resources Institute/World Business Council for Sustainable Development's The Greenhouse Gas Protocol: A
Corporate Accounting and Reporting Standard (Revised Edition)  dated March 2004.
World Resources Institute/World Business Council for Sustainable Development's Scope 2 Guidance Document: An
Amendment to the GHG Protocol Corporate Standard  dated 2015.
World Resources Institute/World Business Council for Sustainable Development's Corporate Value Chain (Scope 3)
Accounting and Reporting Standard  dated 2011.
SCS-108 Certification Standard for Carbon Neutral Entities, Buildings, Products and Services Version 1.0.

Verification Opinion
This Verification Statement documents the fact that SCS Global Services has conducted verification activities in conformance with the Verification Criteria set out above. Based upon the reporting scope, criteria, objectives, and agreed upon level of assurance, SCS has issued the following verification opinion:

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