Report results - SME Climate Hub

The SME Reporting Tool

Introduction *

Commitment and Targets *

Own Emissions *

Value Chain Emissions *

(optional)

Climate Solutions *

(optional)

Governance, Strategy and Climate Risk *

(optional)

Results, Challenges and Outlook *

Version 3.0

1.1 End day of the reporting period

2025-12-31

1.1.1 Reporting year

2025

1.2 Describe your business activities

Since 1990, Sarco S.r.l., based in Marsala, has specialized in the recovery and production of secondary raw materials (END OF WASTE) from the treatment of glass and metal waste, derived from separate collection. Thanks to a constant modernization of production lines, according to the paradigms of technological innovation and energy efficiency, the company produces secondary raw materials such as furnace-ready glass, steel, and aluminum scrap, with quality characteristics conforming to the specifications provided by European End of Waste Regulation 1179/2012 Art. 5 (glass) and European End of Waste Regulation 333/2011 Art. 6 (metals). The company serves the following customers on the national market: glass industries, metallurgical industries, special waste producing companies, and local authorities.

1.4 Number of employees on the end day of the reporting period

1.4.1 Full-time equivalent (FTE) or headcounts

Headcounts

1.5 Is this report being submitted on behalf of a parent company or a subsidiary? If so, please briefly explain the relationship.

Not applicable

2.1 Net zero target year

2040

2.1.1 Base year

2025

2.1.2 Base year value

1901

2.2 Near-term target

30% of absolute scope 2 emission reduction from my base year by 2028

2.3 Provide any additional comments or context on your net zero and near term targets.

30% reduction in indirect Scope 2 emissions, location-based Energy efficiency Investment project for the purchase, installation, and start-up of three photovoltaic systems, planned for the three-year period 2026-2028: - Photovoltaic system with a nominal power of 115 kWp, located at Contrada Ponte Fiumarella 82/b, with an estimated production of approximately 157,144 kWh/year (system start-up planned in 2026) - Photovoltaic system with a nominal power of 424 kWp, located at Contrada Ponte Fiumarella 80 (formerly Superbi), with an estimated production of approximately 579,228 kWh/year (system start-up planned in 2026) - Photovoltaic system with a nominal power of 350 kWp, installed at Contrada Ponte Fiumarella 82 (expansion area), with an estimated production of approximately 450,000 kWh/year ((Plant start-up expected in 2028)

2.4 To reduce emissions in line with my commitment, my company has a climate action plan and is taking action

Yes, the plan and action include scope 1+2

Energy consumption

3.2 Total energy consumption

7756000 kWh

3.3 Total renewable energy consumption

463000 kWh

Scope 1 emissions

3.4 Scope 1 emissions

1227 metric tons CO2e

Scope 2 emissions

3.5 Location-based scope 2 emissions

674 metric tons CO2e

3.6 Market-based scope 2 emissions

1084 metric tons CO2e

3.7 Have you taken any actions to reduce scope 1+2 emissions in the reporting period?

Yes

3.7.1 What actions have you taken to reduce scope 1+2 emissions in the reporting period

Climate strategy and planning,Energy efficient production processes,Material circularity and waste reduction

3.8 Which tools or methods did you use to calculate your scope 1+2 emissions?

Advanced Business Carbon Calculator

Scope 3 emissions

4.1 Have you measured any of your scope 3 emissions?

Supply chain related - upstream emissions

Customer related - downstream emissions

4.2 Have you taken any actions to reduce scope 3 emissions in the reporting period?

4.3 Have you asked any of your suppliers to set a net zero target (either voluntarily or as a requirement)?

4.4 Have you communicated your commitment and actions to any of your customers?

Yes

5.1 Do any of your existing products and/or services qualify as climate solutions or enabling solutions?

Primary purpose of enabling others to reduce their emissions.

5.2 Please confirm your solutions meet all the following safeguard requirements.

Does not support or extend the use of fossil fuel-based technologies,Does not cause serious harm to nature (e.g. water, wildlife, or ecosystems),Avoids major pollution, such as harmful chemicals or hazardous waste,Respects human and workers’ rights (e.g. fair pay, safe working conditions)

What percentage of your total revenue came from these products and/or services last year?

90–100%

5.4 Provide descriptions/names of your solutions:

Sarco's economic activity, "Collection and processing of municipal solid waste and similar solid waste," with NACE code 38.21, can be associated with three activities classified as eligible under the EU Taxonomy, in accordance with the statistical classification of economic activities established by Regulation (EC) No. 1893/2006 (List of activities classified as "eligible"): 1) Recovery of materials from non-hazardous waste (contribution to environmental objectives 1 and 2); 2) Collection and transport of non-hazardous waste in source-separated fractions (contribution to environmental objectives 1 and 2); 3) Selection and recovery of materials from non-hazardous waste (contribution to the environmental objective) The three activities listed above are considered eligible as they contribute to environmental objectives 1, 2, and 4, without causing significant harm to the other five environmental objectives. Environmental Objective 1: Climate change mitigation Environmental Objective 2: Climate change adaptation Environmental Objective 4: Transition to a circular economy With regard to its "Selection and recovery of materials from non-hazardous waste," Sarco makes a substantial contribution to the environmental objective of "Transition to a circular economy" because: - The raw material for non-hazardous waste comes from fractions of non-hazardous waste resulting from the sorting of mixed waste destined for recycling and from waste originating from areas compliant with the separate waste collection requirements set forth in Directive 2008/98/EC. - Sarco's operations convert at least 50% by weight of the separately collected and treated non-hazardous waste into secondary raw materials suitable for replacing primary raw materials in production processes. - Sarco's operations produce secondary raw materials such as cullet, steel, and furnace-ready aluminum, with quality characteristics compliant with the specifications set forth in the European End-of-Waste Regulation 1179/2012, Article 5 (glass) and European End-of-Waste Regulation 333/2011, Article 6 (metals). - The treatment, selection, and recovery process is carried out using cutting-edge technology that includes optical, magnetic, infrared, and X-ray separation. Furthermore, the company uses an integrated Quality, Environment, and Safety management system certified to ISO 9001, 14001, and 45001, with software-supported procedures and protocols that monitor waste acceptance, weight, location, and quality.

5.5 How did you assess whether these are climate solutions?

Meets the criteria of the EU Taxonomy for sustainable activities

5.5.1 Has any third party validated this?

6.1 What governance processes do you have in place for your climate strategy? Choose as many as are applicable.

Governance process in place

6.1.3 Please describe the governance process in place

Sarco, operating in the "Waste Management" sector, classified as a high climate impact sector according to the NACE v2.1 classification, has developed a climate transition plan, for which the organization's Board of Directors is responsible. The operational implementation of the plan falls to the Sustainability Steering Committee, composed of six individuals: the CEO, a Sustainability Manager (external), two Energy Managers (external), an External Head of Environment, Health and Safety, and a Financial Manager (external). The Sustainability Steering Committee will evaluate the plan's progress annually. With the plan approved on August 6, 2025, Sarco has set targets for reducing total greenhouse gas emissions by 2028: 30% Scope 2 location-based emissions and 100% Scope 2 market-based emissions. Scope 1 emissions were not included in the plan, as the company has not yet planned investments to reduce them by 2028. Scope 3 emissions are not currently disclosed in the plan, as the relevant emissions have not been calculated and, consequently, no reduction targets for Scope 3 have been defined. Sarco's plan focuses primarily on energy efficiency improvements in its production processes (Contrada Ponte Fiumarella 82/b) and glass refinement processes (Contrada Ponte Fiumarella 80), as the current production process is responsible for the majority of its greenhouse gas emissions (95%). The progress of the plan will be monitored through the performance of photovoltaic systems, which should meet energy needs by at least approximately 30% between 2026 and 2028.

6.2 Have you started to identify and assess your companies climate risks and opportunities?

Yes - we have identified climate risks

6.2.1 Where are the climate risks you've identified?

Own operations

6.2.2 How are you managing these climate risks? Choose as many as are applicable.

We\'ve started to prioritise climate risks,We\'ve mapped the impact of our climate risks over time (short, medium and long term horizons),We\'ve Identified plans for adaptation to mitigate these risks

6.2.3 Provide any additional comments or context on your climate risks:

MAIN RISKS IDENTIFIED According to historical climate data, the two main hazards to date are drought and wildfires. When examining the results, Sarco's focus should be primarily on properties (facilities, assets) and hazards with Severe or Extreme risk scores.

6.3 Have you integrated climate and/or nature into your company mission statement or shareholder agreements? If yes, describe how.

6.4 Have you taken actions this year outside of your emissions to accelerate climate progress?

7.1 Provide any additional comments or context on your annual results and progress from previous years.

ENERGY PRODUCTION AND SELF-CONSUMPTION Sarco has three photovoltaic systems, with nominal capacities of 324 kWp, 115 kWp, and 17.5 kWp, respectively, installed at the production site (Contrada Ponte Fiumarella 82/b), and one 600 kWp system at the glass sand refining site (Contrada Ponte Fiumarella 80, formerly Superbi). The three photovoltaic systems at the headquarters in Contrada Ponte Fiumarella 82/b produced a total of 427.513 MWh, while the photovoltaic system at the Contrada Ponte Fiumarella 80 site produced 706.60 MWh. Renewable energy produced by photovoltaic systems in 2025 was 1,134 MWh. Thanks to the electricity generated by the three photovoltaic systems, Sarco self-consumed 463.5 MWh in 2025.

7.2 Do you face any key challenges in reducing emissions?

Reducing scope 3 emissions,Electrifying the vehicle fleet and/or cutting transport emissions,Balancing emission reductions with business growth,Complexities in managing supply chain emissions

7.3 Has there been any third party validation of the data submitted in this report?

1.1 End day of the reporting period

2025-12-31

1.1.1 Reporting year

2025

1.2 Describe your business activities

1.4 Number of employees on the end day of the reporting period

1.4.1 Full-time equivalent (FTE) or headcounts

Headcounts

1.5 Is this report being submitted on behalf of a parent company or a subsidiary? If so, please briefly explain the relationship.

Not applicable

2.1 Net zero target year

2040

2.1.1 Base year

2025

2.1.2 Base year value

1901

2.2 Near-term target

30% of absolute scope 2 emission reduction from my base year by 2028

2.3 Provide any additional comments or context on your net zero and near term targets.

2.4 To reduce emissions in line with my commitment, my company has a climate action plan and is taking action

Yes, the plan and action include scope 1+2

Energy consumption

3.2 Total energy consumption

7756000 kWh

3.3 Total renewable energy consumption

463000 kWh

Scope 1 emissions

3.4 Scope 1 emissions

1227 metric tons CO2e

Scope 2 emissions

3.5 Location-based scope 2 emissions

674 metric tons CO2e

3.6 Market-based scope 2 emissions

1084 metric tons CO2e

3.7 Have you taken any actions to reduce scope 1+2 emissions in the reporting period?

Yes

3.7.1 What actions have you taken to reduce scope 1+2 emissions in the reporting period

Climate strategy and planning,Energy efficient production processes,Material circularity and waste reduction

3.8 Which tools or methods did you use to calculate your scope 1+2 emissions?

Advanced Business Carbon Calculator

Scope 3 emissions

4.1 Have you measured any of your scope 3 emissions?

Supply chain related - upstream emissions

Customer related - downstream emissions

4.2 Have you taken any actions to reduce scope 3 emissions in the reporting period?

4.3 Have you asked any of your suppliers to set a net zero target (either voluntarily or as a requirement)?

4.4 Have you communicated your commitment and actions to any of your customers?

Yes

5.1 Do any of your existing products and/or services qualify as climate solutions or enabling solutions?

Primary purpose of enabling others to reduce their emissions.

5.2 Please confirm your solutions meet all the following safeguard requirements.

What percentage of your total revenue came from these products and/or services last year?

90–100%

5.4 Provide descriptions/names of your solutions:

5.5 How did you assess whether these are climate solutions?

Meets the criteria of the EU Taxonomy for sustainable activities

5.5.1 Has any third party validated this?

6.1 What governance processes do you have in place for your climate strategy? Choose as many as are applicable.

Governance process in place

6.1.3 Please describe the governance process in place

6.2 Have you started to identify and assess your companies climate risks and opportunities?

Yes - we have identified climate risks

6.2.1 Where are the climate risks you've identified?

Own operations

6.2.2 How are you managing these climate risks? Choose as many as are applicable.

6.2.3 Provide any additional comments or context on your climate risks:

6.3 Have you integrated climate and/or nature into your company mission statement or shareholder agreements? If yes, describe how.

6.4 Have you taken actions this year outside of your emissions to accelerate climate progress?

7.1 Provide any additional comments or context on your annual results and progress from previous years.

7.2 Do you face any key challenges in reducing emissions?

Reducing scope 3 emissions,Electrifying the vehicle fleet and/or cutting transport emissions,Balancing emission reductions with business growth,Complexities in managing supply chain emissions

7.3 Has there been any third party validation of the data submitted in this report?

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