PAS 2060 Carbon Neutrality Report

Contents

PAS 2060 Carbon Neutrality Specification

1. Declaration of Commitment

1.1 Declaration of Commitment

1.2 Carbon Footprint

1.3 Carbon Neutrality Timescale

1.4 Reduction Target

1.5 Planned Means of Achieving and Maintaining Reductions

1.6 Offset Strategy

2. Declaration of Achievement

Appendix

Appendix 1 - Qualifying Explanatory Statement

Appendix 2 - Carbon Offsetting Project

Appendix 3 - Carbon Offsetting Certificate

Appendix 4 - PAS 2060 Certificates

PAS 2060 Carbon Neutrality Specification

Carbon Neutrality Specification

PAS 2060 is the BSI specification designed for organisations that have committed to becoming carbon neutral. Carbon neutral means that, through a transparent process of calculating greenhouse gas emissions, reducing those emissions, and offsetting residual emissions, an organisation’s net carbon emissions equal zero.

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Big Room Inc. has committed to becoming carbon neutral and to maintain this commitment.

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The subject of Big Room’s carbon neutrality programme is the emissions associated with its operations, i.e. those Scope 1, 2 and 3 emissions under its operational control.

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For an organisation to comply with the specification, it must pursue the following sequence of activities:

This document details Big Room’s quantification of its carbon footprint for the 2021-22 financial (October-September) reporting year.

1. Declaration of Commitment

1.1 Declaration of Commitment

The carbon neutrality of Big Room’s business operations for the period October 2021 to September 2022 will be achieved by Big Room in accordance with PAS 2060 by end of December 2022.

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Confirmed by Inhabit

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Full details of the company Declaration of Commitment are detailed in Appendix 1.

1.2 Carbon Footprint

Big Room’s carbon footprints for the period October 2021 to September 2022 have been calculated in accordance with the main requirements of the ISO 14064-1 standard, following recommended best practice for reporting greenhouse gas emissions.

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The subject of Big Room’s carbon neutrality programme is the emissions associated with its operations, i.e. those Scope 1, 2 and 3 emissions under its operational control. These are:

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• Scope 1: None
• Scope 2: None
• Scope 3
• Gas and electricity use in home offices
• Estimated emissions associated with digital services operated by Big Room or operated by partners

1. Declaration of Commitment

Big Room’s carbon dioxide equivalent (CO2e) emissions in the reporting period were:

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2021-22: 4.40 tCO2e

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1. Declaration of Commitment

1.3 Carbon Neutrality Timescale

It is Big Room’s intention to achieve carbon neutral status for the period 1 October 2021 to September 30 2022 by the end of December 2022. This is the approximate length of time that it takes to allocate offset credits to Big Room and then retire them from the offset market, allowing Big Room to claim carbon neutrality.

1.4 Reduction Target

Big Room Inc. commits to reduce its overall (Scope 3) emissions by 4% by the end of September 2023 from its 2021-2022 baseline.

1. Declaration of Commitment

1.5 Planned Means of Achieving & Maintaining Reductions

Big Room will be achieving the reduction by implementing the following measures:

• Improve the efficiency of our digital services by 25%
• Reduce home gas consumption

1.6 Offset Strategy

The offset strategy employed by Big Room Inc. is to neutralise the residual emissions using carbon credits that meet the quality standards indicated in PAS 2060. Credits must meet the criteria of additionality, permanence, avoidance of leakage and avoidance of double counting. High quality offsets from projects in developing countries that contribute positively to their communities are used. Table 4, below, provides an overview of the offset projects in which the company has invested to achieve carbon neutrality.

This offset project in Brazil is fully certified by the Verified Carbon Standard. Further details of these projects can be found in Appendix 2.

2. Declaration of Achievement

Declaration of Achievement

Carbon neutrality of Big Room’s business operations for the period October 1 2021 to September 30 2022 was achieved by Big Room in accordance with PAS 2060 requirements in December 2022.

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Confirmed by Inhabit

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Full details of Big Room’s Declaration of Achievement are stated in Appendix 3.

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Appendix 1 - Qualifying Explanatory Statement (QES)

This section supports the Declaration of Commitment of Carbon Neutrality, showing the ‘Qualifying Explanatory Statements’ (QES) required by PAS 2060:2014. The numbering (e.g. B.1.1) refers to the checklist in Table B.1 of the PAS 2060:2014 specification.

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(B.1.1) Owen Rogers, Head of Product & Technology at Big Room, Inc, is responsible for the evaluation and provision of data necessary for the substantiation of the declaration including that of preparing, substantiating, communicating, and maintaining the declaration.

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(B.1.2) Big Room Inc.

.eco domain registry

1231 Pacific Boulevard, Suite 581

Vancouver, BC, Canada

V6Z 0E2

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(B.1.3) The subject of the declaration of carbon neutrality is the direct and indirect emissions from the business operations of Big Room, Inc.

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(B.1.4) Big Room Inc. has selected its business operations as the subject for PAS 2060 carbon neutrality because these operations represent its entire carbon footprint over which it has control.

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(B.1.5) The organisational boundaries have been defined using the principle of operational control: the emissions over which Big Room Inc have management control have been accounted for.

Big Room Inc set operational boundaries that include all Direct and Energy Indirect emissions from Scope 1 and Scope 2. Scope 3 (Other Indirect) emissions have been estimated for all Scope 3 categories except Category 1: Purchased goods and services which are not significant and will be considered in a future reporting period. All greenhouse gases were included and converted into tonnes of CO2e.

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(B.1.6) While the company address is in Vancouver, Canada no work pertaining to Big Room’s operations is performed at that location. As Big Room staff work remotely, we have opted to include their home office electricity and gas use in our emissions for the 2021-22 reporting period. Our core business involves operating the .eco domain registry. The core product we sell, .eco domain names, is a virtual good. We have estimated the emissions associated with its sale and use.

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(B.1.7) Activities material to delivery of Big Room Inc. business operations include digital services key to running the .eco domain registry (included in Scope 3 Category 11: Use of sold products) and home office energy use (included in Scope 3 Category 7: Employee Commuting).

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(B.1.8) Big Room Inc. follows PAS 2060 declaration Option 1 which allows achievement of carbon neutrality using emissions reductions achieved during the first period after the baseline. Subsequent periods are calculated accordingly using the reductions that have occurred in the designated reduction period.

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(B.1.9) Big Room Inc. plans to achieve the status of carbon neutrality for its 2021-2022 operations by December 2022 and plans to maintain this for the period 2021-2025.

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(B.1.10) Big Room Inc. selected the ISO 14064-1:2006 methodology for defining the subject, the GHG emissions associated with that subject and the calculation of the carbon footprint for the �defined subject.

QES

Appendix 1 - Qualifying Explanatory Statement (QES)

QES

(B.1.11) The methodology was selected because it represents best practice in terms of relevance, completeness, consistency, accuracy, and transparency. It is also consistent with the recommended methodology as described in the Greenhouse Gas Protocol, the Carbon Trust and other emissions reporting

guidance documents.

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(B.1.12) Inhabit confirms that the ISO 14064-1 methodology was as applied in accordance with its provisions and the principles set out in PAS 2060.

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(B.1.13) Big Room Inc.’s carbon emissions for the period October 2021 – September 2022 were 4.40 tonnes of CO2e. See Section 1.2 of this report for a full breakdown of the carbon footprint.

Inhabit confirms that:

All greenhouse gases were included and converted into tonnes of CO2e

100% of Scope 1, (direct) emissions were included in the footprint

100% of Scope 2 (energy indirect) emissions were included in the footprint

Estimates were determined in a manner that precludes underestimation

Any emissions estimated to be more than 1% of the total were included in the carbon footprint

The quantified carbon footprint includes at least 95% of the total emissions

No material emissions have been excluded from the scope of the footprint.

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(B.1.14) The control approach has been used to define which GHG emissions are included.

Boundaries are a true and fair representation of Big Room, Inc’s GHG emissions and all GHG emissions relating to core operations have been included.

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(B.1.15) The subject is an organisation and has been treated as a discrete operation with its own purpose, objectives, and functionality.

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(B.1.16) The subject is not a product or service.

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(B.1.17) The table below provides an overview of primary and secondary data points, the associated measurement units, period of application and size of the resulting footprint.

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Appendix 1 - Qualifying Explanatory Statement (QES)

Carbon footprint 2021-2022

Appendix 1 - Qualifying Explanatory Statement (QES)

QES

(B.1.18) The following Scope 3 categories have been excluded from this footprint as they are not applicable, or have been estimated to equate to less than 1% of the footprint:

Category 1: Purchased goods & services (supply chain)

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(B.1.19) All assumptions and calculations used to quantify emissions are outlined in the tables in the following slides.

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Appendix 1 - Qualifying Explanatory Statement (QES)

Detailed Methodology 2021-2022

Appendix 1 - Qualifying Explanatory Statement (QES)

QES

(B.1.20) The Big Room Inc. carbon footprint is based on 95% of its likely greenhouse gas emissions; primary sources are subject to variation over time; the footprint is best estimate based on reasonable cos of evaluation.

(B.1.21) Carbon Footprint Management Plan

Big Room Inc commits to carbon neutrality of its business operations for the period 1st October 2021 to 30th September 2022.

Carbon neutrality for this period will be achieved by December 2022

The GHG reduction target is an 10% decrease in Scope 3 tCO2e by September 2025

The first qualification and application period was 2021-22. Please refer to section 1.4, Reduction Target, for further details

The carbon management plan outlined in section 1.5 provides details of achieving and maintaining emissions reductions

Residual emissions will be offset using the carbon offsets described in section 1.6

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(B.1.22) Carbon management plan and status against targets will be assessed at the end of each reporting cycle, which is based on the Big Room financial year which runs from October to September.

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(B.1.23) The subject is not a non-recurring event.

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(B.1.24) There are no reductions in the GHG emissions from the defined subject delivered in the period immediately prior to the baseline date and not otherwise considered in any GHG emissions quantification (historic reductions).

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(B.1.25) No declaration of commitment has been renewed without declaration of achievement.

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(B.1.26) Type of conformity assessment: other party verification by Inhabit.

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(B.1.27) Statements of validation can be found in sections 1.1 and 2.

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(B.1.28) Senior Representative Sign Off:

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Carbon neutrality of Big Room Inc business operations for the period 1 October 2021 to 30 September 2022 will be achieved by Big Room Inc in accordance with PAS 2060 by December 2022.

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On behalf of Big Room Inc: On behalf of Inhabit

Name: Owen Rogers Name: Cameron Epstein

Position: Product & Technology Position: CEO, Inhabit

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Appendix 1 - Qualifying Explanatory Statement (QES)

QES

(B.1.29) This QES will be made publicly available by Big Room Inc.

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(B.1.30) This QES will be updated to reflect relevant changes that could affect the validity of the contents of this report.

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Appendix 2 - Carbon Offsetting Project

Carbon Offsetting Project

Story

The Florestal Santa Maria project is dedicated to the conservation of the Amazon Forest. It is carried out in the municipality of Colniza, Mato Grosso, Brazil, an area of the Brazilian Amazon Forest known as the Arc of Deforestation, due to the intense pressure associated with forest extraction and degradation activities. The project is estimated to avoid 29,923,331 tCO2 over 30 years on a plot of more than 71,000 hectares in the Fazenda Florestal Santa Maria.

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The project also entails an ongoing participation of local communities to form fire brigades (with job placement of about 40 people) and the establishment of forestry technical schools to educate local youth (with an average of about 90 students).

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Appendix 3 - Declaration of Achievement of Carbon Neutrality (DOA)

Declaration of Achievement

This section provides the Declaration of Achievement (DoA) of Carbon Neutrality required by PAS 2060. The numbering (e.g. B.2.7) refers to the checklist in Table B.2 within the specification document for the Declaration of Achievement (DoA).

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(B.2.1) Big Room Inc carbon footprint is calculated in accordance with the ISO 14064-1 methodology.

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(B.2.2) Inhabit confirms that the ISO 14064-1 methodology was applied in accordance with its provisions and that the principles set out in PAS 2060 were met.

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(B.2.3) The methodology was selected because it represents best practice in terms of relevance, completeness, consistency, accuracy, and transparency. It is recommended for reporting greenhouse gas emissions by the UK Department for Environment, Food and Rural Affairs. It is also consistent with recommended methodologies as described in the Greenhouse Gas Protocol, the Carbon Trust and other emissions reporting guidance documents.

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(B.2.4) Declaration of Achievement of carbon neutrality for the first application period based on 100% offsetting.

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(B.2.5) This is the first application period that the definition of the subject has been defined.

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(B.2.6) Not applicable as this is the baseline year.

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(B.2.7) The baseline year is October 2021 to September 2022.

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(B.2.8) Not applicable

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(B.2.9) Not applicable

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(B.2.10) The selected carbon offset is supplied by Verra and meets the Verified Carbon Standard (VCS).

(B.2.11) Inhabit confirms that the offset scheme employed to offset the organisation’s residual emissions complies with provisions and principles set out in 9.1.2 of PAS 2060:

1. Offsets were purchased in December 2022 and represent genuine, additional GHG emission reductions elsewhere.
2. Projects involved in delivering offsets meet the criteria of additionality, permanence, leakage, and double counting. Carbon offsets were verified by an independent third-party verifier (Verras).
3. Credits were only issued after the emission reduction had taken place.
4. Credits will be retired within 12 months from the date of this declaration of achievement.
5. This certification is not for an event.
6. Credits are supported by publicly available project documentation on a registry which provides information about the offset project, quantification methodology and validation and verification procedures. See https://registry.verra.org/myModule/rpt/myrpt.asp?r=206&h=182886.
7. Credits were stored and retired in an independent and credible registry, Verras.

Appendix 3 - Declaration of Achievement of Carbon Neutrality (DOA)

Declaration of Achievement

(B.2.12) Emissions from the following sources in the first application period (2021-2022) were offset:

1. All reported Scope 1, 2 and 3 emissions have been offset.
2. The total amount of carbon to offset was 4.4 tCO2e.
3. The carbon credits Big Room Inc has selected are from Verras certified using the Verified Carbon Standard.
4. The total number of offsets purchased was 10 tCO2e, which is more than double the calculated carbon footprint.
5. This declaration is not for an event.
6. Credits are due to be retired within 12 months of the Declaration, in accordance with the specification requirements.
7. Evidence of credits retired is shown in Appendix 4.

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(B.2.13) Other party validation.

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(B.2.14) Statements of validation can be found in sections 1.1 and 2.

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(B.2.15) Senior Representative Sign Off:

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Carbon neutrality of Big Room Inc. business operations for the period 1 October 2021 to 30 September 2022 will be achieved by Big Room Inc in accordance with PAS 2060 by December 2022.

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On behalf of Big Room Inc: On behalf of Inhabit

Name: Owen Rogers Name: Cameron Epstein

Position: Product & Technology Position: CEO, Inhabit

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(B.2.16) The DoA will be made publicly available on request

Appendix 4 - Carbon Offsetting Certificate

Carbon Offsetting Certificate

Link to VCU retirement: https://registry.verra.org/myModule/rpt/myrpt.asp?r=206&h=182886

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Appendix 5 - PAS 2060 Certificate

PAS 2060 Certificate

The carbon neutrality certificates below are Inhabit’s confirmation that, for the 2021 - 22 reporting year, Big Room has calculated its emissions in accordance with the scope of the footprint defined in section 1.2, above, has purchased offsets to match the emissions for each year, and will retire its purchased offsets by the end of December 2022.

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These actions allow Big Room to make a declaration of carbon neutrality for reporting period of October 2021 to September 2022 as stated in Appendix 3, above.

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Appendix 5 - PAS 2060 Certificate