STOK Group ESG Report 2025 FINAL_v2 - Flipbook - Page 25
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AccountingPractices
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Accounting
SCOPE 3
Scope 3.6: Business Travel
Method: Spend-based
Emissions from business travel were
calculated using spend data from the general
ledger. Relevant emission factors were applied.
Emission factors were primarily sourced from
Energistyrelsen and DEFRA.
Scope 3.9: Downstream Transportation
and Distribution
Method: Spend-based
Emissions related to downstream
transportation and distribution were calculated
using spend data from the general ledger.
Relevant emission factors were applied.
Emission factors were primarily sourced from
Energistyrelsen and DEFRA.
Scope 3.12: End-of-Life Treatment of Sold
Products
Method: Activity-based
Emissions related to the end‑of‑life treatment
of sold products were calculated based on the
total quantity (tons) of products sold to
consumers, grouped into main product
categories. Due to limited availability of
market‑speci昀椀c waste treatment data, average
waste treatment shares from the Global Waste
Index 2025 were applied.
These shares represent the proportion of
waste sent to land昀椀ll, incineration, and
recycling. The relevant shares were applied to
estimated product quantities and emissions
were calculated for each treatment pathway.
Emission factors were primarily sourced from
Energistyrelsen and DEFRA.
Scope 2
Scope 3.12
Scope 3.9
Scope 1
OWN OPERATIONS
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