Page 12 - Danir_Klimatbokslut_2024_ENG_DiPDF

CHAPTER 3 | Danir GHG inventory report 2024 12

3.3.1 SCOPE 2: LOCATION-BASED ALLOCATION METHOD
The location-based allocation method means that the emission factor of the purchased electricity is based on
the power grid’s total production emissions. In this method, no account is taken of whether a company choos-
es to buy origin-labelled electricity. For Danir Group, the location-based allocation method means that the
emission factor reflects the average emissions from country-specific electricity mix.

3.3.2 SCOPE 2: MARKET-BASED ALLOCATION METHOD
In the market-based allocation method, trade in origin-labelled electricity is accounted for. The emission factor
for origin-labelled electricity production is assigned to the buyer, and other electricity delivery is assigned an
emission factor based on the production and delivery that remains after origin-labelled delivery has been ex-
cluded, known as the residual mix. In cases where Danir Group has bought non-origin-labelled electricity, the
residual mix for the specific company is applied. Emissions from origin-labelled electricity falls under Scope 3,
energy and fuel related activities and depends on energy source.

3.3.3 PURCHASED HEATING AND COOLING
Emissions from heating and cooling are reported in Scope 2. The emissions from district heating were calcu-
lated using only the location-based allocation method, i.e. the country-specific electricity mix, and the emis-
sion factors provided by Position Green. Emissions from heating with electricity is included in the electricity
reporting. For all office locations in Ukraine, heating was provided by natural gas. Hence, the associated
emissions were classified as Scope 1.

District cooling is used for cooling in many of the Swedish offices. In Sweden, district cooling often comes
either from free cooling from a cold-water source, from residual heat from e.g., industry via an absorption
cooling machine process, or as a residual from electricity and heat production. Therefore, no emissions are
allocated to district cooling in Sweden, as the emissions are allocated to the primary source, except in cases
where the emission factor has been specified. For the offices that use electricity for cooling, the emissions are
included in the electricity report. Emissions from refrigerant leakage is accounted for in Scope 1.

District heating and cooling data was unavailable for some offices. In these instances, an average assumption
was applied for heating of 106 kWh/m2 and for district cooling of 15 kWh/m2 based on average data from
Energimyndigheten (Swedish Energy Agency, 2024). Each employee is assumed to require 10 m2 according to
Sveriges Kommuner och Landsting (Swedish Association of Local Authorities and Regions, 2014).

3.4 Data collection methodology for Scope 3

Scope 3 includes the following categories: purchased goods and services, capital goods, fuel and energy
related activities, waste generated in operations, business travel, employee commuting, and leased assets. The
data collection methodology for each category is described below.

3.4.1 PURCHASED GOODS AND SERVICES
This category includes the production of purchased goods and services. For the Danir Group, the category
includes office-related purchases such as food and electronics. Capital goods, such as furniture and printers,
have been included under Purchased Goods and Services, in accordance with guidance from Position Green.

3.4.1.1 FOOD
Emissions from office related purchases such as food includes coffee, tea, fruit and breakfast food and were
calculated using a spend-based approach. For each subsidiary within the Danir Group the total cost for food