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Danir GHG inventory report 2024 | CHAPTER 2

2 Greenhouse Gas Protocol

The Greenhouse Gas Protocol (GHGP) is the most widely used and recognised international standard for
companies or organisations to calculate greenhouse gas emissions. The GHGP emerged from a collaboration
between the World Resource Institute (WRI) and the World Business Council for Sustainable Development.
Today, the GHGP provides a comprehensive framework to help companies to identify, quantify, manage, and
report their greenhouse gas emissions. Danir Group has based its GHG inventory on this standard.

To help define organisational boundaries, identify which activities a company owns or controls, and manage
emissions along the entire value chain, the GHGP classifies company emissions into three scopes:

• Scope 1 – Direct emissions arising from activities owned or controlled by the company itself.
• Scope 2 – Indirect emissions generated from purchased energy.
• Scope 3 – Indirect emissions upstream and downstream in the value chain, linked to the company’s

operations but owned or controlled by someone else. The emissions are divided into eight upstream and
seven downstream categories; see Figure 1.

CO2 SF6 CH4 N2O HFCS NF3 PFCS

Scope 2 Scope 1
purchased electricity, district Direct
heating, steam and district cooling
Scope 3
Other indirect Scope 3
Other indirect
(upstream) (downstream)

1. 9.

2. 8. 10. 15.
3.
7. 11. 14.
4. 6. 12. 13.
5.

UPSTREAM ACTIVITIES REPORTING COMPANY DOWNSTREAM ACTIVITIES

1. Purchased goods and services 9. Transportation and distribution
2. Capital goods 10. Processing of sold products
3. Fuel and energy-related activities 11. Use of sold products
4. Transportation and distribution 12. End-of-life treatment of sold products
5. Waste generated in operations 13. Leased assets
6. Business travel 14. Franchises
7. Employee commuting 15. Investments
8. Leased assets

Figure 1. Scopes 1, 2, and 3 and operational inventory boundaries according to the GHGP (Greenhouse Gas Protocol, 2021b).