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CHAPTER 3 | Danir GHG inventory report 2024 14

3.4.5 EMPLOYEE COMMUTING
Employee commuting refers to employees traveling to and from the workplace by means of transport that
is not owned or controlled by the company. Data for employee commuting was collected via a survey, which
was provided to all employees within the Danir Group via each subsidiary’s intranet. A total of 943 employees
answered the survey and 76 % of the respondents were based in Sweden. The remaining respondents are
based in Brazil, Canada, Croatia, Czech Republic, Denmark, Germany, Hungary, Kosovo, Latvia, Moldavia, Nor-
way, Singapore, Slovakia, Spain, Switzerland, Poland, Portugal, United Kingdom, Turkey, Ukraine, United Arab
Emirates and the USA. Despite geographical differences, the commuting patterns reported were largely similar
across countries. Therefore, the sample is considered sufficiently representative for group-level estimates.

The sample size was chosen to allow for a margin of error of 3% and a confidence level of 95%. The sampling
method used is based on the Average Data Method of the GHGP guidelines (Greenhouse Gas Protocol, 2013).
Based on number of employees according to Danir Group’s 2024 yearbook and the sampling method a total
of minimum 800 answers were required. Where response rates fell short, reminders were issued. An average
annual emission per employee was calculated using emission factors sourced from DEFRA (Department of
Environment, Food and Rural Affairs in the UK) and entered into Position Green’s system to calculate total
commuting-related emissions for the entire group. The emissions per employee were then multiplied by the
average number of employees in 2024, which was 6,977, across the companies included in this climate report.

It should be noted that there is a potential risk of double counting, as some respondents may commute using
company-leased vehicles. These emissions are already accounted for under Scope 1. This issue will be ad-
dressed in the next version of the survey to improve data accuracy, avoid category overlap and double count-
ing emissions.

Finally, an update has also been made to the methodology used to calculate employee commuting emissions
for the previous year, in order to enable a consistent comparison with the current year. Last year’s data has
been revised and recalculated, supported by improvements in system usage that have facilitated more accu-