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CHAPTER 2 | Danir GHG inventory report 2024 8
According to the GHGP guidelines, the primary focus is that the processes and activities included in the GHG
inventory reflect the company's emissions in a complete and relevant way. The GHGP has five fundamental
accounting and reporting principles that form the basis of the reporting process:
• Relevance
The GHG inventory must reflect the company’s emissions in a relevant way and be used as
an internal and external basis for decision-making.
• Completeness
The GHG inventory calculations must include all emissions within the defined inventory
boundary. Any excluded emissions must be reported and justified.
• Consistency
Calculation method(s) must be consistent to enable comparison over time. Any changes
that occur over time – for example, regarding inventory boundaries, methods, or data –
must be documented in a transparent manner.
• Transparency
All sources, assumptions, methods, and data must be appropriately disclosed.
• Accuracy
Calculated emissions should match actual emissions as closely as possible. (Greenhouse
Gas Protocol, 2021c)
Table A, Appendix A provides a more detailed account of what upstream and downstream categories are
included in Scope 3.
