ESG report UK til paterturn - Flipbook - Side 40
ESG
– ACCOUNTING POLICIES
Electricity:
Electricity is calculated based on utility bills. Consumption in kWh is converted to MWh by dividing by 1,000.
Formula: MWh electricity = kWh / 1,000. Data source: Utility bills. Data owner: Finance.
Fuels:
Fuel consumption only includes natural gas used for heating. Fuel for transport is not included in accordance with the VSME. Natural gas is converted from m³ to MWh
based on lower heating value.
Formula: MWh = m³ × 11 kWh/m³ / 1,000. Applied factor: 11 kWh per Nm³ (Energinet standard value for lower heating value).
Source: Energinet – heating value for natural gas.
Share of renewable energy:
Calculated based on supplier data and Guarantees of Origin. Formula: Renewable (%) = renewable electricity / total electricity × 100.
Data source: Electricity supplier.
GHG inventory:
Emissions are calculated in accordance with the GHG Protocol based on activity data and emission factors.
Formula: Total CO₂e = scope 1 + scope 2 + scope 3. Data source: Activity data + emission factors. Data owner: STEFFCA + BDO.
Water:
Water is calculated based on utility and wastewater data. Water for the reporting period includes water for everyday use as well as water used for the construction of STEFFCA’s new headquarters. Formula: Water consumption = water withdrawal – water discharge. Data source: Utility provider.
Resource use:
Waste is calculated based on supplier data by waste type and divided into hazardous/non-hazardous waste, recycling and disposal.
Data source: Waste supplier.
Land use and sealed area:
Land use is calculated as the total area of the company’s location, with a breakdown into sealed and green areas. The total area includes the entire site available to the
company. Sealed area includes buildings, asphalt, paving and other impermeable surfaces. Nature-oriented area includes green areas such as grass, planting and rainwater
solutions. Formula: Nature-oriented area = total area – sealed area. Data source: Internal measurements, building drawings and matriklen.dk.
40 | STEFFCA.UK
