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CHAPTER 4 | Danir GHG inventory report 2022 12

4.3.1.3 Other
Purchased services in the form of sub-consultants were excluded from the GHG inventory because there are
currently no accepted methods for calculating emissions from consultancy assignments and for allocating
emissions between the different actors involved. Such a calculation approach is currently considered to be too
complex and uncertain in relation to the benefit and relevance it would provide for the GHG inventory.

4.3.2 CAPITAL GOODS
Capital goods refer to the production of owned plant and property, such as vehicles, buildings, machinery and
other equipment with a longer estimated lifetime. Capital goods are reported in the year of purchase and are
not amortised over time. The capital goods purchased within the Danir Group in 2022 are 34 TV screens cor-
responding to a total of 12,650 kg CO2-eq. Note that this category may be larger, as goods such as office furni-
ture may also be included. As the companies currently only have access to the cost of the total purchases, the
estimate of emissions for capital goods has too large a margin of uncertainty to be presented. This is therefore
something that will be investigated more closely for future reporting.

4.3.3 FUEL AND ENERGY-RELATED ACTIVITIES
This category includes fuel and energy-related emissions upstream. This includes extraction, production/
processing, distribution and other upstream emissions from purchased fuels and electricity. In Danir’s case,
this means upstream emissions from the purchased energy, i.e. electricity, district heating and district cooling.
In this GHG inventory, emissions from the production of solar cells, for example, were excluded because the
origin-labelled electricity was excluded due to limited data, but will be included in the future.

The same amount of used energy that formed the basis for the emission calculations in Scope 2 (see Table 1)
was multiplied by an emission factor related to upstream emissions for the respective energy type. The emis-
sion factors and generated emissions for Danir are presented in Table 3.

PURCHASED ENERGY EMISSION FACTOR EMISSIONS
[KG CO2-EQ/KWH] [KG CO2-EQ]
Electricity1
District heating2 0.01013 17,002
District cooling3 5,778
Total 0.03
368
0
23,147

Table 3. Upstream emission factors for electricity, district heating and district cooling. 1 (IVL, 2015), 2 (Energiföretagen, 2022), 3 (Tekniska verken, 2023).

4.3.4 UPSTREAM TRANSPORTATION AND DISTRIBUTION
This category refers to the upstream transportation of goods and products. Upstream transportation of items
such as office supplies, electronics and coffee was not included in the calculations, as there is no documen-
tation on such transportation. The extent of such transportation is assumed to be relatively small since the
transportation of e.g. food and office supplies only takes place over short distances from the retailer to the
offices, while electronics are only transported on occasion.