Klimarapport til paperturn UK - Flipbook - Side 12
APPROACH TO THE
– GHG INVENTORY
STEFFCA’s GHG inventory for 2025 has been prepared
based on the Greenhouse Gas Protocol. The inventory
covers the period from 1 January to 31 December 2025
and includes scope 1, scope 2 and relevant scope 3
categories.
The organisational boundary has been de昀椀ned using the
operational control approach. This means that STEFFCA
includes 100% of the emissions from activities and
facilities where the company has operational control
and is therefore able to introduce and implement its own
operating procedures.
The boundary covers STEFFCA’s administration and
production activities in Denmark, including activities
related to the company’s operations during the reporting
year. Emissions are divided into scope 1, scope 2 and
scope 3 to distinguish between direct emissions from
owned or controlled sources, indirect emissions from
purchased energy and other indirect emissions in the
value chain.
The data foundation consists of both primary and
secondary data. Primary data includes consumption
data for fuel, electricity, district heating, waste, travel and
12 | STEFFCA.UK
transport, where available. Secondary data and estimates
have been used where direct activity data has not been
available, for example in spend-based calculations for
purchased goods, services and capital goods.
Emissions have been calculated by multiplying activity
data or 昀椀nancial data by relevant emission factors. The
emission factors used have been selected based on data
availability, geographical relevance and the nature of the
category. Emission factors from sources such as the
UK Government GHG Conversion Factors for Company
Reporting, IEA Electricity Factors, EXIOBASE v.3 monetary,
as well as supplier and third-party data, have been applied
where relevant.
The GHG inventory has been prepared in accordance with
the GHG Protocol principles of relevance, completeness,
consistency, transparency and accuracy. Where signi昀椀cant
assumptions, estimates or methodological changes have
been applied, these are described in the relevant sections.
The purpose is to provide a fair and transparent basis
for tracking the development of STEFFCA’s emissions
over time and identifying the most signi昀椀cant reduction
opportunities.
