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COGITANS Technologies, a.s.


Internal Policy Document: Net-Zero Strategy (Scope 1, 2, 3)
Version: 2.0
Approved by: Executive Management
Effective From: 2025
Review Cycle: Annual


1. Purpose of the Document


COGITANS Technologies commits to achieving net-zero greenhouse gas emissions across
Scope 1, Scope 2, and all relevant Scope 3 categories no later than 2050.
This document defines our internal strategy, responsibilities, reduction pathways, and
mechanisms for monitoring progress.


2. Scope of the Policy


This policy applies to:
• all COGITANS employees, contractors, and operational units
• all offices, vehicles, equipment, and business processes
• all first-tier suppliers and subcontractors (through our Supplier Code of Conduct)
• all relevant upstream and downstream value-chain emissions (Scope 3)


3. Net-Zero Commitment


COGITANS Technologies will reach net-zero emissions by 2050, with a structured,
transparent reduction pathway aligned with EU climate targets, ISO 14064 principles, and
Science-Based Targets (SBTi) methodology where applicable.


4. Breakdown by Emission Category


4.1 Scope 1 – Direct Emissions
Includes:
• company vehicles
• on-site fuel consumption (heating, generators)
• direct emissions from company-owned equipment
Reduction Strategy:
• progressive transition to hybrid and fully electric fleet
• eliminating fossil-fuel heating in future facility upgrades
• eliminating combustion-based equipment wherever possible
• preventive maintenance to reduce inefficiency and leakage
Target: 60% reduction by 2035, fully net-zero by 2050.


4.2 Scope 2 – Purchased Electricity and Heating
Includes:
• electricity used in offices
• cooling systems
• shared-building energy where metering is available
Reduction Strategy:
• prioritising suppliers that provide renewable electricity
• deploying energy-efficient lighting, servers, and office equipment
• low-energy HVAC systems
• server and cloud resource optimisation
Target: 100% renewable or low-carbon electricity by 2030.


4.3 Scope 3 – Indirect Value Chain Emissions
Includes:
• purchased hardware and components
• logistics and shipments
• business travel and subcontractor travel
• waste generated
• end-of-life device disposal
• supplier emissions related to production and packaging
Reduction Strategy:
• contractual environmental obligations included in Supplier Code of Conduct
• preference for vendors with sustainability certifications
• long-lifecycle, low-power consumption technologies (e.g., efficient sensors, cameras,
switches)
• remote diagnostics, virtual site visits, digital workflows to reduce travel
• repair-first approach before replacing hardware
• responsible recycling partnerships for electronic waste
• reduction of international travel in favour of online collaboration
Target: 40% reduction by 2035, net-zero contribution by 2050.


5. Supply Chain Responsibilities


We require all first-tier suppliers to:
• accept our Supplier Code of Conduct (or demonstrate an equivalent CoC)
• follow environmental, ethical, and sustainability requirements
• provide transparency on material sourcing and end-of-life processes
• support low-emission logistics options where available
Suppliers who fail to meet minimum standards may be phased out.


6. Operational Measures


6.1 Energy-Efficient Offices
• motion-controlled lighting
• power-saving policies for all devices
• cloud solutions optimised for energy efficiency


6.2 Travel & Mobility
• preference for EVs and hybrid vehicles
• carpooling for installations where feasible
• internal rule: “virtual meeting first”
• air travel only when essential and approved


6.3 Waste Management
• strict recycling procedures for e-waste
• certified partners for disposal
• reducing packaging waste by consolidating shipments where possible


7. Monitoring & Reporting


COGITANS will:
• conduct an annual internal review of Scope 1 and 2 emissions
• estimate Scope 3 emissions using accepted methodologies
• update its reduction strategy annually
• maintain documentation for ESG, ISO 14064, ISO 27001 audits
• track travel, fleet, electricity consumption, and supplier compliance
Progress is evaluated by the CEO and documented in internal governance files.


8. Offsetting Policy


Offsets are used only for residual, non-eliminable emissions after all practical reduction
pathways are implemented.

Priority is given to:
• certified EU-based offset programs
• high-integrity carbon removal projects
Offsetting cannot replace real operational reduction.


9. Roles and Responsibilities


CEO / Executive Team
• sets reduction objectives
• approves annual reports and investments
Operations Manager
• implements office energy and equipment policies
• tracks utility usage
CTO / Technical Leads
• ensure energy-efficient hardware lifecycle management
• enforce remote-work, remote-diagnostic standards
Procurement
• enforces Supplier Code of Conduct
• evaluates sustainability performance of vendors
All Employees
• follow travel guidelines
• reduce unnecessary consumption
• support recycling and efficient work practices


10. Review and Continuous Improvement


This strategy is reviewed annually and improved based on:
• operational performance
• available technologies
• new EU and ISO mandates
• supplier performance
• internal audit outcomes
11. Conclusion
This document sets a clear, actionable, and realistic roadmap for achieving full net-zero
status by 2050. The commitment is embedded in our contracts, supplier onboarding,
internal policies, and operational culture.


COGITANS Technologies considers sustainability not a formality, but a strategic requirement
for long-term competitiveness and responsible operations.
 

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