CSR 2025 UK v3 280425 web - Flipbook - Side 38
Accounting
principles
This report constitutes the statutory reporting as per §99a of the Danish Financial
Statements Act for TA-Logistics and Frode Laursen A/S. Companies that are not 100%
owned by TA-Logistics – Skanol A/S and Kaj Madsen Fjelstrup A/S – are not included.
38
ACCOUNTING PRINCIPLES
The data mainly comes from our own system, covering locations, transport and employees and ensuring
correct and consistent collection of data, so that it is
possible to compare data from year to year. In addition, we have obtained data from external suppliers.
Emissions factors are sourced from government/
public websites. CO2 and CO2 equivalents are reported as a single figure – CO2e – in the report.
We follow the calculation principles set out in the
Greenhouse Gas Protocol (GHGP), as these are regarded as best practice for determining CO2e emissions.
Scope 1
Scope 2
Combustion of diesel and other fuels in our own
trucks is the most important source of Scope 1
emissions.
The fuel emissions cover consumption of diesel,
HVO diesel and various types of gas. The emissions
cover Tank-to-Wheel (TTW). The emissions values
are based on figures from DEFRA UK, which is also a
primary source for GHGP. Using the same source for
all emissions values ensures a more comparable and
reliable result. 3)
All fuel consumed is included, i.e. journeys in
company cars as well as diesel for refrigerated trailers
and yard tractors are also included.
Finally, emissions from energy produced by oil
or gas-fired systems at our locations is included.
Scope 2 covers consumption of purchased electricity
and heating at all Frode Laursen locations, which total
629,582 m2. In addition, purchased electricity as fuel
for electric trucks also comes under Scope 2.
The emissions values are based on data from
Klimakompasset, created by the Danish Business
Authority. Using the same source for all emissions
values ensures a more comparable and reliable result.
In 2024, we adjusted the Scope 2 figures, so CO2
emissions from oil and gas-fired systems were moved
from Scope 2 to Scope 1 (figures amended from 2020
onwards) and CO2e emissions from production of
consumed utilities (electricity, water and heating)
were moved from Scope 2 to Scope 3, category 3
(figures amended from 2022 onwards).
