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CHAPTER 4 | Danir GHG inventory report 2022 10

reported in Scope 2, while emissions from transport and production of fuels (upstream emissions) are reported
in Scope 3. Some companies within the Group use electricity instead of district heating to heat their premises.

District cooling in Sweden often comes either from free cooling from a cold watercourse, from residual heat
from e.g. industry via an absorption cooling machine process, or as a residual from electricity and heat pro-
duction. No emissions are therefore allocated to district cooling, as the emissions are allocated to the primary
source, such as the industrial process or electricity and heat production. From an accounting perspective, the
emission factor for Danir’s purchased district cooling has been assumed to be 0 kg CO2-eq/kWh, except in
cases where the emission factor has been specified. There are also companies within Danir that instead use
electrically powered alternatives for cooling, such as AC. Note that refrigerant leakage from AC cooling has
been excluded due to difficulties with data collection.

PURCHASED ENERGY ENERGY CONSUMPTION EMISSIONS, LOCA- EMISSIONS, MARKET-
[KWH] TION-BASED METHOD BASED METHOD
Electricity [KG CO2-EQ] [KG CO2-EQ]
Heating 1,678,362
Cooling 96,506 21,293
Total 1,338,821
475,027 59,628 68,188

3,492,210 0 6,617

156,134 96,098

Table 1. Purchased energy for the Danir Group and its generated carbon dioxide equivalent emissions, presented using both the location-based
and the market-based allocation method.

4.3 Scope 3

The following section describes Danir’s Scope 3 emissions and the emission factors used for reporting.

4.3.1 PURCHASED GOODS AND SERVICES
This category includes the production of purchased goods and services. For Danir, the category includes of-
fice-related purchases and electronics. The total emissions for the Danir Group amount to 497,618 kg CO2-eq
for purchased goods and services.

4.3.1.1 Office-related purchases
The emissions from the category office-related purchases were based on two of the Danir Group's offices – Sigma
Industry East North in Linköping/Norrköping’s data for 2021 and Sigma Industry East North in Stockholm’s data
for 2022 – and then scaled up to the number of employees in the Group. This was done because the purchases
for both offices were found to be similar and because the Danir Group largely conducts consulting operations.
The result below relates to 2,538 employees due to a different calculation method for Nexer’s operations.

Cleaning services
The emission factor for cleaning services in 2022 was based on the 2021 emissions of Sigma Industry East
North’s office in Linköping (shared with Sigma Technology). The factor was based on Samhall’s reporting of
CO2 emissions according to GRI’s calculation methods and that the office is cleaned twice a week. The emission
factor was then 0.49 kg CO2-eq per person and year. When applied to the number of employees, the emissions
from cleaning services total 1,233 kg CO2-eq for 2022.