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14 Danir GHG inventory report 2023 | CHAPTER 3

To determine whether a change or error is significant enough to warrant a recalculation, a threshold of significance
has been defined, which is set at 5%. This means that if a change in inventory boundaries or methodology results
in a change in the base year inventory that amounts to 5% or more of the inventory's total reported emissions, the
change is considered significant. This method is also used in accordance with recognised international standards,
such as SBTi.