38 DSV Panalpina Corporate Responsibility Report 2020 Factbook Reporting approach In this section, we present the definitions we use for our key ratios covering our material areas in the reporting period. Reporting scope This Corporate Responsibility Report provides information and data on the corporate responsibility activities of DSV Panalpina A/S and its subsidiaries in which an ownership interest of more than 50% is held. The report covers the 12-month period ended 31 December 2020 and forms part of management’s review covering the statutory reporting on corporate social responsibility, as required by section 99a of the Danish Financial Statements Act. Science-based targets: Bridging Responsibility Report 2019 to our baseline DSV Responsibility Report 2019 (Panalpina included Sept.-Dec. 2019) Panalpina (Jan.-Aug. 2019) Other adjustments (Updated methodology) = SBTi baseline 2019 Total Scope 1 Total Scope 2 Total Scope 3 Total 65,258 11,808 42,482 25,219 7,911,000 5,539,521 8,018,740 5,576,548 5,580 39,550 2,476,000 2,521,130 82,646 107,251 15,926,521 16,116,418 Accounting policies for non-financial highlights Policies applied The figures and charts of the 2020 Corporate Responsibility Report have been prepared in accordance with the policies applied last year, except for below changes. Environmental data Updated methodology (Scope 1 & 3) In 2020, we have adjusted the calculation methodology, where calculations of emissions from freight forwarding services (transportation by air, sea, road and rail) are performed with greater detail by splitting routes into relevant legs and applying more granulated parameters on shipment level, instead of using average parameters on consolidated levels. Scope 2 In 2020 the scope 2 emissions from electricity have been updated due to change in the methodology used, to follow the guidance from Science Based Targets. The impact on 2019 emissions from change in methodology is an increase of 2,521,130 tonnes of CO2, as illustrated in the table to the left. Historical emission figures have been restated according to the updated methodology. Emissions Carbon dioxide equivalent emissions from transport activities are calculated in line with the EcoTransIT methodology. EcoTransIT methodology is in accordance with EN 16258 and the Greenhouse Gas Protocol. The calculations include CO2e emissions from air and sea carriers and road hauliers. Carbon emissions from buildings are calculated based on direct consumption of electricity, gas, oil and water from DSV Panalpina’s locations. Emissions from company cars and business travels have been calculated based on fuel consumption from the company car fleet and collected emission data from travel agencies. Emissions are reported in scope 1, 2 and 3 according to the definitions in the Green House Gas Protocol. CO2e scope 1*: Direct emissions from owned or controlled sources, which are natural gas, oil and water consumed in own buildings, company cars and our own small fleet of trucks in metric tonnes. CO2e Scope 2*: Indirect emissions from purchased electricity, heating and cooling in metric tonnes. CO2e Scope 3*: Indirect emissions resulting from our value chain, including all our subcontracted transport (Air & Sea carriers and Road hauliers) and business travels in metric tonnes. * In accordance with ESG definitions from Nasdaq Copenhagen
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