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CHAPTER 5 | Danir GHG inventory report 2024                                                                                           24

Total emissions – Comparison 2024 and 2023                                                                  2024         2023

5,000

4,500

4,000

3,500

3,000

2,500

2,000

1,500

1,000

500

        0  Scope 1                           Scope 2   Scope 3,        Scope 3,      Scope 3,                Scope 3,     Scope 3,
                                                      category 1:    category 3:   category 5:              category 6:  category 7:
 Tonne                                                Purchased                                                           Employee
CO2-eq                                                goods and        Fuel and        Waste                 Business    commuting
                                                                   energy related  generated in                 travel
                                                        services                    operations
                                                                      activities
                                                                      outside of
                                                                    scope 1 & 2

Figure 8. Comparison of Danir Group’s emissions across all 3 Scopes 2024 vs. 2023 (excluding Sigma Civil).

The total emissions for 2023, including Sigma Civil was 12,245 tonnes CO2-eq. If we remove Sigma Civil from
the 2023 results to compare it to 2024, the emissions of 2023 would have been 12,553 tonnes CO2-eq. It is
important to note that since the sale of Sigma Civil took place in early 2025 this subsidiary should have been

accounted for in our 2024 scope. However, as they are sold, we cannot access their data for this report and

hence they were excluded. Assuming Sigma Civil would have had the same emissions as 2023, 283 tonnes

CO2-eq, the 2024 total emissions for Danir Group would have been 13,760 tonnes CO2-eq. We can hence con-
clude that there has been an increase in the emissions of the Danir Group, between 2023 and 2024, regardless

of Sigma Civil being accounted for or not.

5.1	 Scope 1 and 2

The emissions included in Scope 1 and 2, come from company-controlled vehicles (owned or leased), refriger-
ant leakage, and from heating, cooling, and electricity for the offices. It should be noted that there is a poten-
tial risk of double counting when it comes to company vehicles and employee commuting, as some respond-
ents may commute using company-leased vehicles. These emissions are already accounted for under Scope 1.  

Scope 1 and 2 emissions corresponds to approximately 13% of Danir Group’s emissions, see Figure 3 in Sec-
tion 4.1- Summary of GHG Inventory. Emissions from Scopes 1 and 2 arise from activities owned or controlled
by the Danir Group. Therefore, Danir Group has great potential to minimize these reductions going forward.

The main contributing category to the Scope 1 emissions comes from stationary combustion. This category
comes from heating for the Ukrainian offices and since this data has been difficult to obtain, we have hence
been forced to use estimates and assumptions here. As this is the main emission factor within Scope 1 it’s
difficult to analyse these emissions further. and to draw conclusions thereafter.

Comparing the Scope 1 results this year to 2023, we can see a quite dramatic increase, from 185 to 658
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