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15 Danir GHG inventory report 2022 | CHAPTER 4
4.3.8 LEASED ASSETS
This category relates to emissions from upstream leased assets within Scope 3. Emissions from the produc-
tion of the leased product are allocated to the leasing company, while fuel-related emissions are included in
the GHG inventory of the lessee company. The emissions related to this item are reported in category 4.3.6
Business travel.
4.3.9 DOWNSTREAM CATEGORIES
Downstream categories in Scope 3, see Table 9, are not included in the GHG inventory, as they are not deemed
to be significant and/or relevant to Danir’s operations since the Group’s companies do not sell products.
