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CHAPTER 2 | Danir GHG inventory report 2022 6

Scope 1 and 2 are mandatory reporting categories and Scope 3 is voluntary. However, Scope 3 emissions
often account for a majority of a company’s emissions. According to the GHGP guidelines, the primary focus
is not the number of categories included, but that the processes and activities included in the GHG inventory
reflect the company's emissions in a complete and relevant way. The GHGP has five fundamental accounting
and reporting principles that form the basis of the reporting process:

• Relevance
The GHG inventory must reflect the company’s emissions in a relevant way, and be used as an internal
and external basis for decision-making.

• Completeness
The GHG inventory calculations must include all emissions within the defined inventory boundary.
Any excluded emissions must be reported and justified.

• Consistency
Calculation method(s) must be consistent to enable comparison over time. Any changes that occur
over time – for example, regarding inventory boundaries, methods or data – must be documented in
a transparent manner.

• Transparency
All sources, assumptions, methods and data must be appropriately disclosed.

• Accuracy
Calculated emissions should match actual emissions as closely as possible. (Greenhouse Gas
Protocol, 2021c)

I Table A1, Appendix A provides a more detailed account of what the 15 included categories in Scope 3 cover,
both upstream and downstream.