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8 Danir GHG inventory report 2023 | CHAPTER 3

3 Methodology and scope

The purpose of the GHG inventory is to identify and quantify Danir Group’s most significant direct and indirect
greenhouse gas emissions throughout the value chain. The methodology for this GHG inventory report will be
described in the following sections and follows the guidelines set out in the GHG Protocol.

This report presents the total GHG inventory results for the Danir Group and the results are based on data from
7,665 employees. The results are calculated from raw data received from each company within the Danir Group and
from emission factors collected from IEA, Defra, Ember, SJ, IVL etc.

Based on these results, Danir Group can make more informed decisions on where to focus emission reduction
measures and be able to set more ambitious and effective environmental targets. Through continuous reporting
over the years, Danir Group will be able to track and measure these targets more effectively. A short report
detailing each subsidiary’s individual emissions has also been produced which can be used to see where emission
reduction measures can be implemented.

3.1 Organisational inventory boundaries

The calculations in the GHG inventory reflect the emissions linked to operations for the companies in which
Danir has operational control. A complete list of these companies is presented in Appendix B.

3.1.1 CONTROL METHOD
The GHG inventory was conducted by applying an operational control approach. This means that only the
greenhouse gas emissions of Danir’s subsidiaries (i.e. the companies in which Danir has operational control)
have been included.

3.2 Operational inventory boundaries

The GHG inventory covers Scopes 1, 2, and 3, in accordance with the GHG Protocol guidelines, see Figure 2.
The operational inventory boundaries for the GHG inventory were determined by categorising the emissions
associated with the activities within Danir Group’s operations.

For Danir Group’s Scope 3 emissions, the 7 relevant emission categories were included. The category “upstream
transportation and distribution” (4) was excluded, as it was deemed to be a very small impact category.
Upstream transportation of items such as office supplies, electronics and coffee were not included in the
calculations, as there is no documentation on such transportation. The extent of such transportation is
assumed to be relatively small since the transportation of e.g. food and office supplies only takes place over
short distances from the retailer to the offices, while electronics are only transported on occasion.

Downstream categories in Scope 3, see Table A1 in Appendix A, were excluded from the GHG inventory, as
these categories were not deemed to be significant and/or relevant to Danir Group’s operations, see Figure 2.
As a group with primarily consulting operations, Danir Group’s subsidiaries do not manufacture any products
and thus has no downstream emissions related to goods sold, therefore categories 9-12 were excluded. Danir
Group also does not have downstream leased assets or franchise operations, resulting in categories 13 and 14
being excluded from the GHG inventory. Finally, the category “investments” (15) was not included, since this is a
small impact category, and the data is not available as the investment company, PION Group, is publicly traded.