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5 Danir GHG inventory report 2022 | CHAPTER 2

2. Greenhouse Gas Protocol

The Greenhouse Gas Protocol (GHGP) is the initiative behind the most widely used and recognised inter-
national standards for calculating the carbon footprint of companies and other organisations. The GHGP
emerged from a collaboration between the World Resource Institute (WRI) and the World Business Council
for Sustainable Development. Today, the GHGP provides a comprehensive, global and standardising frame-
work aimed at helping companies, organisations and countries to identify, quantify, manage and report their
greenhouse gas emissions. One of the GHGP’s most widely used standards is A Corporate Accounting and
Reporting Standard, which provides guidance and requirements for organisations wishing to account for their
organisational or company GHG emissions, for example by conducting a GHG inventory. Danir based its
GHG inventory on this standard.

To help define organisational boundaries, identify which activities a company owns or controls, and manage
emissions along the entire value chain, the GHGP classifies company emissions into three scopes:

• Scope 1 – Direct emissions arising from activities owned or controlled by the company itself.

• Scope 2 – Emissions generated from the production of purchased energy.

• Scope 3 – Indirect emissions upstream and downstream in the value chain, linked to the company’s
operations but owned or controlled by someone else. The emissions are divided into eight upstream and
seven downstream categories; see Figure 1.

CO2 SF6 CH4 N2O HFCS NF3 PFCS

Scope 2 Scope 1 Scope 3
purchased electricity, district heat- Direct Other indirect
(downstream)
ing, steam and district cooling Scope 3
Other indirect

(upstream)

1. 9.

2. 8. 10. 15.
3.
7. 11. 14.
4. 6. 12. 13.
5.

UPSTREAM ACTIVITIES REPORTING COMPANY DOWNSTREAM ACTIVITIES

1. Purchased goods and services 9. Transportation and distribution
2. Capital goods 10. Processing of sold products
3. Fuel and energy-related activities 11. Use of sold products
4. Transportation and distribution 12. End-of-life treatment of sold products
5. Waste generated in operations 13. Leased assets
6. Business travel 14. Franchises
7. Employee commuting 15. Investments
8. Leased assets

Figure 1. Scope division and operational inventory boundaries for the emissions of companies and other organisations, according to the GHGP
(Greenhouse Gas Protocol, 2021b).