Page 10 - Danir_Klimatbokslut_2024_ENG_DiPDF

CHAPTER 3 | Danir GHG inventory report 2024 10

3.1.1 CONTROL METHOD
The GHG inventory was conducted by applying an operational control approach. This means that only the
GHG emissions of Danir Group’s subsidiaries (i.e. the companies in which Danir Group has operational control)
have been included. However, Sigma Civil, PION Group and Thanda Group were excluded from the report.
Sigma Civil was sold in beginning of 2025 and it was therefore not possible to access to their data. Both PION
Group and Thanda Group have been excluded from previous year’s reporting, and are hence excluded this
year as well, to keep the scope of the report consistent with previous years. PION Group is excluded because
it is listed on OMX Nasdaq Stockholm and thus operates without coordination with the Danir Group. Thanda
Group is excluded since they represent a very small part of Danir Group’s revenue and is fundamentally differ-
ent in terms of industry and operations.

3.2 Operational inventory boundaries

The GHG inventory covers Scopes 1, 2, and 3, in accordance with the GHGP guidelines, see Figure 2. The oper-
ational inventory boundaries for the GHG inventory were determined by categorising the emissions associated
with the activities within Danir Group’s operations.

For Danir Group’s Scope 3 emissions, the 7 relevant emission categories were included. The category “up-
stream transportation and distribution” (4) was excluded, as it was deemed to be a very small impact category
and hence was not considered as relevant. Upstream transportation of items such as office supplies, elec-
tronics and coffee were not included in the calculations, as we did not have access to this kind of data and
the emissions coming from this category were considered insignificant. The extent of such transportation is

SCOPE 3 - Indirect SCOPE 2 – Indirect emissions SCOPE 3 – Indirect
emissions upstream emissions downstream
Purchased electricity,
3 Fuel and energy- district heating and Downstream
related activities district cooling 9 transportation

and distribution

Purchased goods SCOPE 1 – Direct emissions 10 Processing of sold
and services products
1

2 Capital goods 11 Use of sold
products
Categories excluded since
5 Waste generated Danir do not lease assets or
in operations have franchises. Investments
are excluded due to difficulties
12 End-of-life treatment collecting data and it is a small
of sold products impact category.
6 Business travel

7 Employee commuting 13 Downstream leased
assets

8 Leased assets

14 Franchises

Upstream Category excluded due to it being 15 Investments
4 transportation a very small impact category.

and distribution

Figure 2. Inventory boundaries for categories included in Danir Group’s GHG inventory 2024.