STOK Group ESG Report 2025 FINAL_v2 - Flipbook - Page 24
Our Framework
framework
Our
About
About
Environmental
Environmental
Social
Social
Governance
Governance
Future Strategy
Strategy
Future
AccountingPractices
Practices
Accounting
SCOPE 3
General Approach
Relevant Scope 3 categories were identi昀椀ed
based on STOK Group’s (DMA). Categories were
included where activities were considered
material in terms of spend, volume, or relevance
to operations, and where data could be
reasonably collected or estimated. The selection
and calculation approaches are based on the GHG
Protocol Scope 3 guidance.
Scope 3.3: Fuel- and Energy-Related Activities (Not Included in Scope 1 or 2)
Method: Activity-based
Upstream emissions related to fuel and
energy activities were calculated based on fuel
and energy use already accounted for in Scope 1
and Scope 2. Relevant upstream emission factors
were applied. Emission factors were primarily
sourced from Energistyrelsen and DEFRA.
Scope 3.1: Purchased Goods and Services
Scope 3.4: Upstream Transportation and
Method: Spend-based
Purchased goods and services were grouped into
product categories based on the general ledger
and observed patterns of product consumption.
Each category was matched with corresponding
emission factors. Emission factors were primarily
sourced from Energistyrelsen and DEFRA.
Distribution
Method: Spend‑based and supplier‑speci昀椀c
Where available, supplier‑speci昀椀c emissions data
were used. When such data were not available,
emissions were calculated using a spend‑based
method based on the general ledger. Emission
factors were primarily sourced from
Energistyrelsen and DEFRA.
Scope 3.2: Capital Goods
Method: Spend-based
Capital goods were identi昀椀ed using the
company’s balance sheet. Relevant capital
expenditure categories were matched with
corresponding emission factors. Emission factors
were primarily sourced from Energistyrelsen and
DEFRA.
Scope 3.5: Waste Generated in Operations
Method: Activity-based, spend-based, and
supplier‑speci昀椀c
Where available, supplier‑speci昀椀c emissions data
were used. In most cases, emissions were
calculated using activity‑based data (kg of waste).
In limited cases where only 昀椀nancial data were
available, a spend‑based method was applied.
Emission factors were primarily sourced from En‑
ergistyrelsen and DEFRA.
Scope 3.3
Scope 3.1
Scope 3.2
Scope 3.4
Scope 3.5
UPSTREAM
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