Scope 2 – Purchased electricity and district heating. Scope 3 – Category 1 Purchased Goods & Services. – Category 11 Use of Sold Products • Types of GHGs included: CO 2, CH 4 , N 2 O. • Exclusions: o Fugitive emissions from all facilities o Emissions from facilities occupying <1000sqm of space and/or accounting for <0.2% of total scopes 1 and 2 emissions. • Directed actions: None. • GHG information for the following period was verified: 01/01/2021 – 31/12/2021. • Intended user of the verification statement: for internal and public reporting including the CDP. Objective The purposes of this verification exercise are, by review of objective evidence, to independently review: • Whether the CO 2 equivalent emissions are as declared by the organization’s CO 2 equivalent assertion • That the data reported are accurate, complete, consistent, transparent and free of material error or omission. Criteria Criteria against which the verification assessment is undertaken are the requirements of The Greenhouse Gas Protocol – A Corporate Accounting and Reporting Standard (revised edition) and The GHG Protocol – Corporate Value Chain (Scope 3) Standard. Materiality The materiality required of the verification was considered by SGS to be below 10%, based on the needs of the intended user of the GHG Assertion. Materiality assessment did not take into consideration uncertainty inherent in the methodologies applied to determine GHG emissions data including the use of modelling for scope 3 emissions and estimates based on proxies where actual data were not available for Scope 1 and 2 data. Materiality was assessed separately for Scope 1 & 2 and Scope 3 emissions. Conclusion Nilfisk A/S provided the GHG assertion based on the requirements of WRI/WBCSD GHG Protocol and its amendments. The GHG information for the period 01/01/2021 – 31/12/2021 disclosing a market-based gross emissions of 23,349 metric tonnes of CO 2 equivalent are verified by SGS to a limited level of assurance, consistent with the agreed verification scope, objectives and criteria. Scope 1 Emissions: 16,096 tCO 2 e Scope 2 Emissions (market-based): 7,253 tCO 2 e Scope 2 Emissions (location-based): 6,697 tCO 2 e Scope 3 Emissions (Category 1): 249,616 tCO 2 e Scope 3 Emissions (Category 11): 2,142,927 tCO 2 e Nilfisk A/S chooses to report their headline GHG Inventory total based on the market-based Scope 2 figure. SGS’ approach is risk -based, drawing on an understanding of the risks associated with modeling GHG emission information and the controls in place to mitigate these 3 of 4
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