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6 Danir GHG inventory report 2023 | CHAPTER 2

2 Greenhouse Gas Protocol

The Greenhouse Gas Protocol (GHG Protocol) is the most widely used and recognised international standard
for companies or organisations to calculate greenhouse gas emissions. The GHG Protocol emerged from a
collaboration between the World Resource Institute (WRI) and the World Business Council for Sustainable
Development. Today, the GHG Protocol provides a comprehensive framework to help companies to identify,
quantify, manage, and report their greenhouse gas emissions. Danir Group has based its GHG inventory on
this standard.

To help define organisational boundaries, identify which activities a company owns or controls, and manage
emissions along the entire value chain, the GHG Protocol classifies company emissions into three scopes:

• Scope 1 – Direct emissions arising from activities owned or controlled by the company itself.
• Scope 2 – Indirect emissions generated from purchased energy.
• Scope 3 – Indirect emissions upstream and downstream in the value chain, linked to the company’s

operations but owned or controlled by someone else. The emissions are divided into eight upstream and
seven downstream categories; see Figure 1.

CO2 SF6 CH4 N2O HFCS NF3 PFCS

Scope 2 Scope 1 Scope 3
purchased electricity, district heat- Direct Other indirect
(downstream)
ing, steam and district cooling Scope 3
Other indirect

(upstream)

1. 9.

2. 8. 10. 15.
3.
7. 11. 14.
4. 6. 12. 13.
5.

UPSTREAM ACTIVITIES REPORTING COMPANY DOWNSTREAM ACTIVITIES

1. Purchased goods and services 9. Transportation and distribution
2. Capital goods 10. Processing of sold products
3. Fuel and energy-related activities 11. Use of sold products
4. Transportation and distribution 12. End-of-life treatment of sold products
5. Waste generated in operations 13. Leased assets
6. Business travel 14. Franchises
7. Employee commuting 15. Investments
8. Leased assets

Figure 1. Scopes 1, 2, and 3 and operational inventory boundaries according to the GHG Protocol (Greenhouse Gas Protocol, 2021b).