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CHAPTER 3 | Danir GHG inventory report 2023 13

3.4.5 EMPLOYEE COMMUTING
Employee commuting refers to employees traveling to and from the workplace by means of transport that is
not owned or controlled by the company. Activity data for employee commuting was collected by surveying a
randomized sample of Danir Group employees on commuting habits. A total of 278 employees answered the
survey and 83% of the respondents are based in Sweden. The remaining respondents are based in Hungary,
Germany, Poland, US, UK, and Denmark. Despite the geographical differences, the commuting habits between
employees in Sweden and those in other countries showed no significant variation. Therefore, the diversity of
the sample is considered satisfactory.

The sample size was chosen to allow for a margin of error of 6% and a confidence level of 95%. The sampling
method used is based on the Average Data Method of the GHGP guidelines (Greenhouse Gas Protocol, 2013).
From this data, an average emissions value per employee per year was calculated.

3.4.6 LEASED ASSETS
This category relates to emissions from upstream leased assets within Scope 3. Emissions from the production
of the leased product are allocated to the leasing company, while fuel-related emissions are included in the
GHG inventory of the leasing company. The emissions related to this item are therefore already reported in
Scope 1 and 2.

3.5 Base year and reporting period

The base year is the year against which emissions are tracked and serves as a reference for a company’s emissions
trends. The base year is defined so that emissions can be tracked over time in a meaningful and consistent way.

The base year has been updated to 2023 since it is the first year that the Danir Group (globally) has been
included and therefore the methodology and the scope has been significantly changed. This change is deemed
to be significant as it is calculated to be greater than 5% more emissions than the previous base year, see below
in base year recalculation policy.

Therefore, the system boundaries, activities data, and emissions factors have been updated and broadened in
2023. Danir has previously conducted GHG inventories for Sweden based companies in 2021 and 2022. This
change has been made to broaden the perspective globally, expanding beyond the local context of Sweden
as the basis for the 2021 base year. Please see below for more information about the base year recalculation
policy. Due to the change of base year, there is not a comparison of emissions between years; this will be done
starting next year, 2024.

3.5.1 BASE YEAR RECALCULATION POLICY
The GHG inventory’s base year recalculation policy involves defining the threshold or level of change required to
recalculate the base year. The policy has been defined as follows, whereby recalculation shall take place in case of:

1. Significant structural changes within the organisation.
2. Significant changes in calculation methodology, for example through:
a. Improved emission factors.
b. Improved activity data.
c. Change of scope and system boundaries.
3. Detection of material errors.
4. Detection of several smaller errors that together constitute a material misstatement.