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CHAPTER 2 | Danir GHG inventory report 2023 7
According to the GHG Protocol guidelines, the primary focus is that the processes and activities included in
the GHG inventory reflect the company's emissions in a complete and relevant way. The GHG Protocol has
five fundamental accounting and reporting principles that form the basis of the reporting process:
• Relevance
The GHG inventory must reflect the company’s emissions in a relevant way and be used as an internal
and external basis for decision-making.
• Completeness
The GHG inventory calculations must include all emissions within the defined inventory boundary. Any
excluded emissions must be reported and justified.
• Consistency
Calculation method(s) must be consistent to enable comparison over time. Any changes that occur over
time – for example, regarding inventory boundaries, methods, or data – must be documented in a
transparent manner.
• Transparency
All sources, assumptions, methods, and data must be appropriately disclosed.
• Accuracy
Calculated emissions should match actual emissions as closely as possible. (Greenhouse Gas Protocol,
2021c)
Table A1, Appendix A provides a more detailed account of what upstream and downstream categories are
included in Scope 3.
