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19 Danir GHG inventory report 2024 | CHAPTER 4

4.3 Scope 2

Scope 2 includes indirect emissions generated through the production of purchased energy, such as electricity,
steam, district heating and district cooling. Danir Group’s energy usage and its generated emissions are pre-
sented in Table 2. The location-based method and the market-based method were used to calculate emissions
in Scope 2. Purchased electricity, including electricity used for electric vehicles, is the main source of Scope 2
emissions, accounting for approximately 83% of total emissions from purchased energy. Purchased heating con-
tributed the remaining 17%. Emissions from purchased cooling are reported as zero.

SCOPE 2 CATEGORY CONSUMPTION [KWH] EMISSIONS – MARKET-BASED EMISSIONS – LOCATION-BASED
METHOD [TONNE CO2-EQ] METHOD [TONNE CO2-EQ]
Purchased electricity 4,705,999
incl. electric vehicles (excl. electric vehicles) 862 898

Purchased heating 1,906,720 180 180

Purchased cooling 801,138 0 0

Total 7,413,857 1,042 1,078

Table 2. Purchased energy for the Danir Group and its generated emissions using market-based and location-based method.

In Danir Group’s case, the CO2-eq obtained by applying the location-based allocation method is marginally
higher than when the market-based method is applied. In terms of actual emissions, the difference between
the two calculation methods is approximately 36.5 tonne CO2-eq. The market-based allocation method
considers trade in origin-labelled electricity. This creates an incentive to choose a renewable energy contract
(where available) and shows that the climate impact of purchased electricity is something that can be influ-
enced by active choices.

4.4 Scope 3

Scope 3 is comprised of indirect emissions up and downstream of Danir Group’s value chain. The relevant
Scope 3 categories which are included in the system boundaries of this GHG inventory is purchased goods and
services, capital goods, business travel, fuel and energy related activities, waste, and employee commuting.

Figure 5 below presents the emissions broken down by category in Scope 3. The two most impactful catego-
ries are business travel, 37%, and employee commuting, 35%. The third largest category is purchase of goods
and services, which accounts for 16% of Scope 3 emissions.

Scope 3 16% Scope 3 – Category 1: 37% Scope 3 – Category 6:
emission distribution Purshased goods and services Business travel
35% Scope 3 – Category 7:
4% Scope 3 – Category 3: Employee commuting
Fuel and energy related activities,
outside of scope 1 & 2 Figure 5. Emission distribution in Scope 3.

8% Scope 3 – Category 5:
Waste generated in operations