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15 Danir GHG inventory report 2024 | CHAPTER 3

rate data processing. All emission factors are based on DEFRA, using 2023 values for last year’s calculations
and 2024 values for the current year. This adjustment resulted in a higher emissions value per employee com-
pared to the previous GHG inventory report.

3.4.6 LEASED ASSETS
This category relates to emissions from upstream leased assets within Scope 3. Emissions from the production
of the leased product are allocated to the leasing company, while fuel-related emissions are included in the
GHG inventory of the leasing company. The emissions related to this item are therefore already reported in
Scope 1 and 2.

3.5 Base year and reporting period

The base year is the year against which emissions are benchmarked and serves as a reference for a company’s
emissions trends. The base year is defined so that emissions can be tracked over time in a meaningful and
consistent way.

We use 2023 as our base year for comparison, as it was the first year the Danir Group included their global
subsidiaries in the climate reporting. While climate reports were also produced in 2021 and 2022, they only
covered the Swedish operations. Thanda Group and PION Group were excluded from the scope in 2023, and
will continue to be excluded to ensure year-on-year comparability

This year, 2024, is the first year that Position Green was used to gather and calculate the GHG emission data.
To be able to perform a reliable and accurate comparison between the 2023 and 2024 emissions, the 2023
data was recalculated using the Position Green system. As a result, there will be changes in the 2023 emis-
sions result compared to the results published last year, due to the change to Position Greens emission factors
and slight changes in the methodology. From here on out, references to 2023 figures will reflect the numbers
adjusted in accordance with Position Green’s emission factors.

As last year, 2023, was the first time that global offices were included in the climate reporting process, and the
first year that more types of purchases beyond electronics were allowed to be reported, we have noticed some
irregularities in the data from last year, due to the new scope and process. With 2024 being the second year to
report according to our new standard we could see an improvement in the data as companies within the group
have been able to identify and submit significantly more raw data this year. The recent system transition to
Position Green has also facilitated the reporting process by making it easier for companies to understand
which types of purchases to look for and include, for example adding clothing, food, larger electronic equip-
ment and all types of furniture purchases. During the data validation process this year, it was identified that
some categories where not completely covered during the 2023 reporting. This affects the comparability of
emissions between the two years and should be taken into account when interpreting year-on-year changes.

Additionally, since Sigma Civil is excluded from the 2024 report, due the company being sold early 2025, we
have chosen to exclude Sigma Civil from the 2023 data when comparing it to the 2024, so that the scopes
between years will be correct.

Despite these inconsistencies, 2023 will serve as the base year to ensure consistency in tracking and reporting
going forward. As we, and the global standards we are using for the report, are constantly evolving, the com-
pany group is transforming and we are continuously learning how to improve our emission data collection and
analysis, we believe there may be changes like these in coming reports as well.