7.2 Reporting principles for Customer Avoided Emissions If regional calculations are available, local emissions factors should be used. Offerings with no material Customer Avoided Emissions impact, or in cases where the calculation cannot be reliably determined when applying reasonable cost-benefit consid- erations, are not considered in the accounting. Recalculation To enable consistency, especially over time, Siemens Busi- nesses and SFS recalculate the Customer Avoided Emissions in accordance with the guideline. Events that lead to relevant changes in the data on Customer Avoided Emissions typically include corporate mergers, acquisitions, and divestments, mistakes in previous calculations, changes in external stan- dards or in the Siemens calculation methodology, significant changes in the parameters and assumptions applied in the calculation, and any other events that lead to material changes in calculation estimates. SIEMENS SUSTAINABILITY REPORT 2023 131