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17                               Danir GHG inventory report 2024 | CHAPTER 4

    4	 GHG inventory results

    The GHG inventory is based on company-specific data which is reported by each company within Danir Group.
    In cases where company-specific data was not available, representative templates were used, which are de-
    scribed in more detail under each activity category. It is important to keep in mind that some of the categories
    might be undervalued or overvalued, as the data has been collected through a responsible person at each sub-
    sidiary, and sometimes estimates have been used. The method used by the responsible person to collect data for
    travel and purchases could not be followed up or compared between companies. As a result, there is a risk that
    some emission-generating items were not counted and therefore not included in the report. Data for employee
    commuting was collected via a survey, which was provided to all employees within the Danir Group and scaled
    up to the total number of employees included in the GHG inventory.

    The results from this GHG inventory are presented in Scopes 1, 2, and 3, as defined by the GHGP and results
    are based on 6,977 employees. These scopes are also divided into their respective subcategories in the results
    section below.

    4.1	 Summary of GHG inventory

    The results of this GHG inventory show that the Danir Group’s total emissions for year 2024 amounted to
    13,509 tonnes CO2-eq with the location-based method and 13,472 tonnes CO2-eq with the market-based
    method. The breakdown of emissions per scope is presented in Figure 3. This is, using both methods, equiv-
    alent to approximately 1.93 tonnes CO2-eq per full-time employee. This is in line with the result of last year’s
    (2023) GHG report where the total emissions were 12,129 tonnes CO2-eq with the location-based method
    and 12,245 tonnes CO2-eq with the market-based method. The average emissions per full-time employee
    were approximately 1.6 tonnes CO2-eq in 2023.

    Emissions per  5% 	 Scope 1
     scope 2024    8% 	 Scope 2
                   87% Scope 3

    Figure 3. Emission distribution per Scope for Danir Group in 2024.

    As shown in Figure 3, 5% of Danir Group’s emissions are in Scope 1 – direct emissions, 8% in Scope 2, indirect
    emissions from energy, and 87% in Scope 3 – other indirect emissions. Table 1 shows Danir Group’s emissions
    in tonnes CO2-eq broken down by Scope. Emissions from Scope 2 is reported using the market-based calcula-
    tion method.

    The overall emissions that are discussed in this report includes Scopes 1, 2, and all relevant categories within
    Scope 3, as presented in Figure 2.
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