Klimarapport til paperturn UK - Flipbook - Side 12
APPROACH TO
– CLIMATE ACCOUNTING
According to the GHG Protocol, there are three recognised methods for de昀椀ning a company’s organisational
boundary: Equity Share, Operational Control, and Financial Control.
At STEFFCA, we have chosen the Operational Control
approach, as we have full authority to establish and implement our own operational procedures.
This means that we account for 100% of the emissions
from activities over which we have operational control.
Our boundary determines which activities and emissions
are included in the reporting.
It covers all activities originating from our administration
and production facilities in Nyborg, Denmark.
Based on the implemented procedures and collected primary data, we have prepared our emissions inventory for
the 12-month period ending 31 December 2024, in accor12 | STEFFCA.UK
dance with applicable ethical standards and the principles
of the GHG Protocol.
We have adhered to the core principles of relevance, consistency, transparency, accuracy, and completeness, as
well as the Danish Code of Research Integrity and our own
ethical business principles.
A robust system for data collection, quality control, and
compliance with professional and ethical standards has
been established.
The work was carried out by an independent team with
extensive experience in sustainability reporting.
The emission factors and measurement methods used
were updated as of 26 March 2025, and STEFFCA is responsible for the selection and provision of primary data,
current as of 13 March 2025.
