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11 Danir GHG inventory report 2024 | CHAPTER 3

assumed to be relatively small since the transportation of e.g. food and office supplies only takes place over
short distances from the retailer to the offices, while electronics are only transported on occasion.

Downstream categories in Scope 3, see Table A in Appendix A, were excluded from the GHG inventory, as
these categories were not deemed to be significant and/or relevant to Danir Group’s operations, see Figure
2. As a company operating primarily within consulting, Danir Group’s subsidiaries do not manufacture any
products and thus has no relevant downstream emissions related to goods sold, therefore categories 9-12
were excluded. Danir Group also does not have downstream leased assets or franchise operations, resulting in
categories 13 and 14 being excluded from the GHG inventory. Finally, the category “investments” (15) was not
included, since this is a small impact category, and the data is not available as the investment company, PION
Group, is publicly traded.

3.3 Data collection methodology for Scopes 1 and 2

Scope 1 includes the direct GHG emissions arising from sources owned by Danir Group, according to the
operational control approach applied for the GHG inventory. Direct emissions included in Scope 1 come from
company-controlled vehicles, such as company owned or leased cars, and from refrigerant leakage. Some
emissions from usage of private cars during business related activities may have been included in Scope 1
instead of Scope 3, as their emissions can be accounted for both under the category of “employee commuting”
and under “company vehicles”.

As part of this year’s reporting process, it was identified that Sigma Software’s Ukrainian offices use gas for
heating. Heating-related emissions from these offices are therefore included in the group’s Scope 1 reporting,
as they are classified as stationary combustion in accordance with the GHGP.

Scope 2 includes indirect emissions generated through the production of purchased energy, such as electric-
ity, steam, heating, and cooling for offices. Electricity used for electric cars for business travel are included in
Scope 2, as per the GHGP. The emissions from purchased electricity were calculated according to two allo-
cation methods from GHGP: the location-based method and the market-based method. We will continue to
report our total emissions using the market-based method, which is also aligned with Position Green. How-
ever, we will also present the figures for the location-based method in this report.

For some of our larger subsidiaries with several small offices globally, it was challenging and resource-intensive
to collect detailed emissions data for each individual site—especially for offices with fewer than 25 employees.
Therefore, we chose to consolidate these offices geographically and report them as regional entities within
the Position Green system. Offices were grouped into broader categories (e.g., Sweden, Europe, or global),
and their emissions were estimated using the average emissions per employee in that region, multiplied by the
number of employees at the combined sites. Electricity consumption was similarly calculated based on the
average energy use per employee. The average energy consumption, including electricity, heating and cooling,
is 140 kWh/m², and each employee is assumed to require 10 m² of office space (BFS 2007:4; Sveriges Kom-
muner och Landsting (Swedish Association of Local Authorities and Regions), 2014). The emissions were then
calculated by using the local based allocation method, see section 3.3.1.

For subsidiaries with fewer offices, and over 25 employees per office, energy consumption was collected for
each office individually. This was done by reviewing invoices for electricity, heating, and cooling. The emissions
were then calculated by using both the location-based allocation method, described in section 3.3.1 and the
market-based allocation method, described in section 3.3.2.