Rosendahl Design Group A/S Annual Report 2023 • ESG Reporting RESULTS OF 2023 CLIMATE REPORTING The GHG category contributing to the most CO2e emissions in our climate report is SCOPE 3 Category 1, Purchased goods and services. The emissions in this category have dropped by more than 50% compared to last year as well as base year 2019, resulting in a decline of approximately 50% for CO2e emissions overall, all due to a low spend on purchased goods during 2023. We expect the spend on purchased goods and services to increase in the coming years, and this must therefore not be seen as an enduring reduction of emissions, but an effect of a short-term strategy to bring down product inventory at the warehouse, resulting in a lower spend on production orders in 2023. The LCA calculations have been integrated in 2022 and 2023 results. They have not been included in the 2019 calculations yet as we plan to recalculate the base year 2019 when devel- oping next years reporting, due to the adoption of a new climate reporting platform. In this process all data and calcula- tions will be reviewed, LCA calculations completely integrated and base year of 2019 will be adjusted to fit the methods used for the coming years. A slight decline in CO2e emissions in SCOPE 1 can be seen due to the out phased oil combustion in the warehouse. This change in energy source is now complete and wood pellets are instead used for heating at the warehouse. In the 2023 climate reporting a larger amount of LCA (Lifecycle Assessment) calculation results have been integrated in category 1, to replace the spend based calculations for purchased goods. We still have not covered the full range of products with LCA calculations and therefore there is still a risk of double accounting regarding packaging. The risk of double accounting regarding transportation has however been removed. We aim to complete the LCA calculations for all active products by the end of 2024, and therefore expect to eliminate the risk of double accounting in the 2024 report. Furthermore, one more logistics provider has been added to the scope from 2019 to 2022. An in-house oversight has resulted in the 2023 decrease in CO2e emissions in SCOPE 2, as RECs certificates were only requested for the head office in Hørsholm and not for the warehouse, nor the outlet store in Ringsted. This is now corrected with effect from April 2024 and moving forward, where RECs certificates are bought to cover the consumption of electricity on these sites. 35
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