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13 Danir GHG inventory report 2024 | CHAPTER 3

was reported in Position Green, and the emissions were calculated by multiplying the cost with an emissions
factor provided by Position Green. Food purchased outside of the office such as occasional dinners or drinks
for employees, was excluded since it was considered to not have a substantial impact.

3.4.1.2 ELECTRONICS
Electronics are divided into 14 categories, of which the first four are mandatory to report on: laptops, mon-
itors, headphones, mobile phones. Other products included TV screens, refurbished mobile phones, refur-
bished laptops, tablets, mouses, and keyboards, printers and other electronic such as IT equipment and other
small electronic devices. Emissions from electronics were calculated using one of two methods: a spend-based
approach or a data-specific approach. In the spend-based method, total expenditure per category was report-
ed, whereas in the data-specific approach, the number of units per category was provided. Emission factors
used in the calculations were sourced from Position Green, and the reporters for each subsidiary could select
which method to use, in accordance with their needs.

3.4.1.3 CAPITAL GOODS AND MISCELLANEOUS PURCHASED GOODS
Capital goods refer to the production of owned plants and property, such as vehicles, buildings, machinery,
and other equipment with a longer estimated lifetime. Capital goods are reported in the year of purchase and
are not amortised over time and are therefore included in the category for Purchased goods and services.

Miscellaneous purchased goods include company specific purchases such as furniture, clothing, other large
electronic devices (such as fridges and freezers) and profile products. Each subsidiary reports on all relevant
categories, in the number of units purchased, money spent or weight (kg), and the emissions are calculated
using Position Greens emission factors.

3.4.2 FUEL AND ENERGY-RELATED ACTIVITIES
This category includes upstream emissions related to purchased fuels and energy, such as extraction, produc-
tion, and distribution. For the Danir Group, this covers upstream emissions from fuels used in company-con-
trolled vehicles and from purchased electricity, heating, and cooling. Calculations are based on Scope 1 and 2
activity data, with emission factors provided by Position Green.

3.4.3 WASTE GENERATED IN OPERATIONS
This category relates to management of waste generated from the company’s own operations and includes
typical office waste. In Position Green, waste data can be reported using two methods. The primary method
involved reporting the total weight of waste (in tonnes), categorized by waste type (plastic, paper etc) and
treatment method (recycling, landfill etc). Alternatively, an average emission factor per employee was used
when direct data was not available.

3.4.4 BUSINESS TRAVEL
This category includes all journeys made for business purposes with flights, rental cars, private cars, trains,
buses, ferries, and taxis. It does not include travel with leased cars or private cars, as that falls within Scope 1
or 2 which has already been accounted for. Where possible, country-specific emission factors were applied,
e.g. for train travel, to reflect specific differences in emissions, otherwise a global average was applied. Addi-
tionally, data on hotel stays was collected for 2024, under the category of business travel. Hotel stays could
be reported either as number of nights and country, or by using the spend-based method. All emission factors
were sourced from Position Green.