Page 9 - Danir_Klimatbokslut_digital_2022_ENG_240122

9 Danir GHG inventory report 2022 | CHAPTER 4

4. GHG inventory

The GHG inventory is primarily based on company-specific data, which was collected via contact with each
company within the Group and then added together to represent the Danir Group as a whole. In cases where
company-specific data was not available, representative templates were used, which are then described in
more detail under each activity category. Data for employee commuting was collected for a number of
employees and then scaled up to the total number of employees included in the GHG inventory. The GHG
inventory results are based on 4,385 employees in the Danir Group’s majority-owned companies in Sweden.

4.1 Scope 1

Scope 1 includes the direct greenhouse gas emissions arising from sources that Danir owns, according to the
financial allocation approach applied for the GHG inventory. Since no company within Danir has its own man-
ufacturing or company-owned vehicles, the Group does not generate any direct emissions from its operations.
Refrigerant leakage from, for example, cooling of offices with AC was excluded because it was difficult to col-
lect data, but this is something that needs to be investigated more closely in future GHG inventories. Further-
more, as none of the Group companies own their own vehicles, emissions from the use of leased vehicles are
allocated to the business travel category in Scope 3. Thus, no emissions from Danir’s operations are included in
Scope 1.

4.2 Scope 2

Scope 2 includes indirect emissions generated through the production of purchased energy, such as electric-
ity, steam, district heating and district cooling. Danir’s energy use and its generated emissions are presented
in Table 1. In line with GHGP requirements, the emissions from the production of purchased electricity were
calculated according to two allocation methods: the location-based method and the market-based method.

Location-based allocation method
The location-based allocation method means that the emission factor of the purchased electricity is based on
the power grid’s total production emissions; thus all electricity has the same emission factor. In this method,
no account is taken of whether a company chooses to buy origin-labelled electricity. For Danir, the loca-
tion-based allocation method means that the emission factor reflects the average emissions from the Nordic
electricity mix. This resulted in an emission factor of 0.0575 kg CO2/kWh for 2022. The average emissions
from the Nordic electricity mix were calculated using the same method as IVL and the Swedish Environmen-
tal Protection Agency described by Sandgren (2021), which is the average emission factor over a three-year
period. For the 2022 GHG inventory, this covers the years 2019–2021.

Market-based allocation method
With the market-based allocation method, trade in origin-labelled electricity is taken into account. The emission
factor for origin-labelled electricity production is assigned to the buyer, and other electricity delivery is assigned
an emission factor based on the production and delivery that remains after origin-labelled delivery has been
excluded, known as the residual mix. The environmental impact of the Nordic residual mix amounted to 0.46762
kg CO per kWh in 2022, which is consequently the emission factor assigned to non-origin-labelled electricity in
cases where Danir purchased it (Energimarknadsinspektionen, 2023). Origin-labelled renewable electricity, from
solar, wind and hydropower, has no emissions in the production phase. Thus, these energy sources do not gener-
ate any emissions that can be allocated to Scope 2 according to the market-based allocation method.

The emission factors for the production of district heating (combustion) are taken from the calculation tool Loka-
la Miljövärden 2022 [Local Environmental Values 2022] (Energiföretagen, 2022). Emissions from combustion are