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9 Danir GHG inventory report 2024 | CHAPTER 3

3 Methodology and scope

The purpose of the GHG inventory is to identify and quantify Danir Group’s direct and indirect greenhouse
gas emissions throughout the value chain. The methodology for this GHG inventory report will be described
in the following sections and follows the guidelines set out in the GHGP. Based on these results, Danir Group
can make more informed decisions on where to focus emission reduction measures and be able to set more
relevant and effective environmental targets. Through continuous reporting, Danir Group will be able to track
and measure these targets more effectively. Each subsidiary can see their own emissions through our data
collection platform provided by Position Green, and it can be used to identify hotspots and set up plans for
how to reduce these emissions going forward.

New for this year is that Position Green, an esteemed software solution for sustainability reporting, was im-
plemented and used to collect and analyse the emission data. Due to the transition to this new system, along
with its clear guidance for our reporters, we have managed to improve the data quality as well as expand on
the scope of data collected in this year’s report. Compared to 2023, significantly more raw data has been sub-
mitted, including new categories of purchases. As the system have made it easier for the reporters to recog-
nize all categories which they have to account for in their reporting, we have recognized some underreporting
from last year, which to some extent affect the year-on-year comparison.

All emission factors were sourced from Position Green’s database, resulting in slight changes compared to
those used in last year’s report. Like last year, the data is based on internationally recognized databases and
methodologies, ensuring high credibility. However, since the sources used by Position Green differ somewhat,
minor variations in emission factors occur, which leads to slight differences in the results between 2023 and
2024. Moving forward, we intend to continue using emission factors from Position Green’s database to ensure
consistency in our reporting. Historical emissions data have also been adjusted to reflect current organisation-
al boundaries, and subsidiaries that have been sold are excluded from the year-to-year comparison.

The transition to Position Green has also involved some methodological changes. For example, previously an
estimated emission factor per employee for coffee, tea and fruit was used whereas Position Green calculates
emissions based on expenditure. However, these changes in methodology are not expected to have a signif-
icant impact on the overall result. When collecting data for each subsidiary, primary data was used where
available to ensure accuracy and reliability. For some offices, secondary data sources were applied. In Position
Green, each reporter is required to specify whether primary or secondary data was used.

Different methods for data collection have been used depending on data availability, which is in line with the GHGP
data quality hierarchy. A combination of methods was chosen to ensure broad coverage and to reflect the varying
availability and granularity of data. Data has been collected for the activity-based method where emissions are cal-
culated based on measurable activities, such as electricity consumption or driven distance. When this data has been
missing, the spend-based method has been applied, this is to enable a broader category coverage, and the subsidi-
aries has reported money spent. Supplier-specific data has been used when available and pre-calculated third-party
data, such as information from travel agencies, has also been included when available.

3.1 Organisational inventory boundaries

The calculations in the GHG inventory reflect the emissions linked to operations for the companies in which
Danir Group has operational control. A complete list of these companies is presented in Appendix B.