CSR 2025 UK v3 280425 web - Flipbook - Side 39
Scope 3
Under Scope 3, we have accounted for:
Category 2: Capital goods: life cycle CO2e
emissions from 22 diesel trucks and 4 electric trucks
(data prepared by supplier).
Category 3: Fuel and energy-related activities: fuel
for own vehicles. The emissions cover: Well-to-Tank.
Category 4: Upstream distribution and transport:
external transport suppliers and ferry services. We
have calculated CO2e emissions on the assumption
that other trucks drive the same number of km/l as
Frode Laursen’s own diesel trucks. Unless otherwise
informed, we assume that external parties use 100%
B7 Diesel.
Category 6: Business travel: CO2e emissions
are calculated on the basis of number of kilometres
driven for business purposes.
Category 7: Employee commuting: the distance
is calculated from the employees’ homes to their
primary place of employment.
Drivers and warehouse employees are counted
as working 214 days a year, while salaried employees
are calculated as working 210 days a year due to the
possibility of working from home. For casual workers,
the number of working days is calculated on the basis
of their hours, as often they do not come in every day.
3) https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting
For foreign workers far away from their primary
residence, the calculation assumes that they return
home once every three weeks on average.
The CO2e emissions are based on figures from
Statistics Denmark regarding the proportion of
petrol, diesel, electric and plug-in hybrid vehicles
in Denmark as well as their average consumption.
Waste recycling
Data for waste recycling has been compiled according to available waste reports from all locations. We
calculate waste by total weight, and proportion of
hazardous waste.
We divide waste into waste for recycling, waste
for incineration, and ‘residual waste’ that does not go
for recycling or incineration.
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ACCOUNTING PRINCIPLES
Scope 3 is the most comprehensive portion of the
CO2e accounts, as it includes external factors, which
is more challenging in terms of data.
As with Scope 1, the emissions values are based
on figures from DEFRA UK, which is also a primary
source for the GHG Protocol.3)
Using the same source for all emissions values
ensures a more comparable and reliable result.
We focus on the biggest sources of CO2e emissions – primarily our external transport suppliers.
As an exception, we have chosen to deviate
from GHGP’s recommendations and not calculate
emissions connected with construction of our new
logistics centre in Vejle on an ongoing basis. We
will calculate the total once construction is complete
in 2025.
