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29 Danir GHG inventory report 2024 | CHAPTER 6

Today, several companies within the Danir Group map, document, and report their emissions to different
platforms such as CDP, SBTi and EcoVadis. The two largest company groups within Danir Group, Sigma Group
and Nexer, have adopted emission reduction targets to be achieved by 2025 and 2030. For Nexer, the aim is
to reduce emissions in Scope 1 and 2 by 65%, and emissions in Scope 3 (excluding employee commuting) by
30% by 2027. Sigma Group’s target is to reduce emissions in Scope 1 and 2 by 50% and they are promoting
sustainable commuting as well as business travel to significantly reduce their scope 3 emissions. A Society has
also set targets to reduce their emissions in Scopes 1, 2, and 3 by 2030. All of this will contribute to reducing
Danir Group's overall emissions.

Several subsidiaries are also focusing on supporting their clients in their sustainability work. For example,
Sigma Industry Development’s sustainability team supports clients with emissions reduction projects through
emission calculations, strategy, and implementation. Sigma Connectivity works to develop climate-neutral
projects through detailed GHG inventories and mappings. Sustainability Data Management is a sustainability
initiative by Nexer, based on helping clients collect sustainability data similar to other master data – such as
product data and supplier data – as part of an overall data management strategy, provided by Nexer Data
Management. Many of the consulting services delivered by the Danir Group, such as in digitalisation and elec-
trification, also help customers in emission reduction projects which lead to a more sustainable society.

Energy
To continue to decrease emissions from energy purchases within Scope 2, companies can replace electricity
contracts to renewable electricity, where this option is available. If a company does not know what their en-
ergy source is, a good first step is to find out and inquire if it is possible to switch to renewables (unless not al-
ready selected). Origin-labelled heating, if available for purchase, can also be a great way to reduce emissions,
especially for the offices located in Sweden. Choosing electronic products is also an important way to reduce
emissions. For example, reviewing the energy classification when purchasing products and prioritizing energy
efficiency, could decrease amount of purchased energy, leading to emissions and cost reductions. However,
these changes may unfortunately not fully be reflected in the total emissions when using the location-based
method, as this approach relies on the country-specific average emission factors. The impact of green electric-
ity purchases will instead be visible when reviewing the Scope 2 market-based emissions section.

Purchases
The biggest impact that can be made for reducing emissions within electronics purchases is to extend the
lifespan by at least one year. The companies’ policies for purchasing and using mobile phones plays an im-
portant role in extending the lifespan of electronics. Such policies could include compensating employees
who keep their mobile phone for a longer period; for example, the compensation amount could correspond
to the increased cost the company would have incurred to replace the phone. When phones are replaced,
there could also be a process to ensure that the old mobile phone is properly handled and can be used again
or recycled appropriately. This has a positive economic impact as well, as there is still an economic value in
electronics after a few years.

Circularity agreements for electronics purchases can also be explored further. Several companies offer circular
solutions for purchasing mobile phones and laptops. Some companies within the group are already working
with circular solution for electronics. In addition to using products longer and decreasing their carbon foot-
print, circular solutions also allow subsidiaries to purchase less electronics, further reducing emissions. Other
options such as donating electronics to increase the lifespan usage have a positive impact overall but does
not affect the Group’s emissions when reported according to GHGP. This still makes this sustainability activity
worthwhile, even if it is not evident in reporting.