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7 Danir GHG inventory report 2022 | CHAPTER 3

3. Methodology and scope

The purpose of the GHG inventory is to identify and quantify Danir’s most significant direct and indirect green-
house gas emissions throughout the value chain. The methodology for this process will be described throughout
the report and follows the guidelines set out in the GHGP.

This report presents the total GHG inventory results for the Danir Group's majority-owned companies in Swe-
den. The results of the GHG inventory are based on data from 4,385 employees in the included companies. For
each individual company – see Appendix B – a summary emissions sheet has also been produced, detailing the
most important results. Each company can then use its own results to see where emission reduction measures
can be implemented. The GHG inventory was conducted to gain an understanding of which activities account
for the most significant emissions, and thus be able to determine where emission reduction measures can and
should be focused.

Some of the Danir Group’s companies have reported their emissions in Scope 3 for this report, and this is clari-
fied under each category and communicated to the respective company. The emissions of the remaining compa-
nies have been calculated by the authors themselves, based on data on kilowatt hours, quantity of goods pur-
chased and number of kilometres from the respective companies, as well as several emission factors.

3.1 Organisational inventory boundaries

The calculations in the GHG inventory reflect Danir’s emissions linked to its operations in Sweden, for the
companies in which Danir is a majority owner. A complete list of these companies is presented in Appendix B.

3.1.1 CONTROL METHOD
The GHG inventory was conducted by applying the control method with a financial allocation approach, which
means control based on ownership. This means that only the greenhouse gas emissions of Danir’s subsidiaries
(i.e. the companies in which Danir is the majority owner) have been included.

3.2 Operational inventory boundaries

The GHG inventory covers Scope 1, Scope 2 and emission sources significant for Danir in Scope 3, in accord-
ance with the GHGP guidelines. The operational inventory boundaries for the GHG inventory were deter-
mined by categorising the emissions associated with the activities within the organisational inventory bound-
aries as direct or indirect, and then dividing them into Scope 1, Scope 2 and Scope 3. The Scope 3 categories
that were deemed applicable and thus included in the GHG inventory are presented in Figure 2.

The category “upstream transportation and distribution” (4) was excluded, as it was deemed to be a very small
impact category and data on transportation and distribution is not available. Downstream categories in Scope
3, see Table A1 in Appendix A, were excluded from the GHG inventory, as these categories were not deemed to
be significant and/or relevant to Danir’s operations. Categories 9–12 were excluded, as they deal with emissions
related to products and goods sold. As a group with primary consulting operations, Danir does not manufacture
any products and thus has no downstream emissions related to goods sold. Danir has neither any downstream
leased assets nor franchise operations, resulting in categories 13 and 14 being excluded from the GHG inven-
tory. Finally, category 15 was not included either, due to the fact that this category is considered very small and
there are difficulties in collecting data from the companies in which Danir is only a passive partner.