Reporting principles

The ESG Review section focuses on the topics we consider most important and material to our business and society, by taking into consideration relevant stakeholder inputs.  
 
The reporting covers the statutory reporting on corporate social responsibility, as required by section 99a, 99b and 99d of the Danish Financial Statements Act. 
 
Framework and reporting metrics  
The sustainability reporting for 2022 includes all offices and legal entities of DHI, compared to only five offices in the 2021 reporting. Consequently, the environmental data for 2019–2021 has been restated. Subsidiaries not fully owned are included 100% in the reporting metrics. 
 
The sustainability reporting in not externally assured.   
 
GRI and UN Global Compact index 
DHI is a signatory to the United Nations Global Compact (UNGC) and we express our ongoing commitment to the 10 principles of the UNGC. This report forms part of our annual communication on implementing the principles of the UNGC and supporting broader UN goals. The Global Reporting Initiative (GRI) content index and the UN Global Compact index can be found at dhigroup.com. Additional performance data regarding ESG is also available in these indexes. 
 
Environmental calculation principles 
Water: 
Actual water consumption figures for our offices are available, with the exception of offices where data collection from landlords has not been feasible. To mitigate this lack of information, we have included an estimate for the specific office based on the average consumption per FTE in comparable locations.  
 
Scope 1 Direct emissions:
Includes emissions that occur from sources that are controlled or owned by DHI, including use of diesel fuel for our fleet of marine vessels. Data is based on invoices and/or estimates where no actual data is available. Emissions are calculated centrally by multiplying activity data with the relevant emission factor.
Electricity:  
Actual electricity consumption figures for our offices are available, with the exception of offices where data collection from landlords has not been feasible. To mitigate this lack of information, we have included an estimate for the specific office based on the average consumption per FTE in comparable locations.  
 
We have used the following electricity emission factors:  
Electricity location-based: we have used the local published conversion factors, or where not available, the most recent currently available Country Specific Electricity Grid Greenhouse Gas Emission Factor for production mix emission factors as published by carbonfootprint.com. The production mix emission is based on the mix of fuels used by power stations in the specific area. When the actual production mix emission factor was available for a specific office, this has been used
Electricity market-based: we have used 0 as emission factor for our headquarters in Denmark from 2022, as our electricity has been green. For the other locations and previous years, we have used the local published conversion factors, or where not available, the most recent currently available Country Specific Electricity Grid Greenhouse Gas Emission Factor for residual mix emission factors as published by carbonfootprint.com. These residual mix emission factors are based on the mix of fuels used by power stations in the area where the energy from certain fuels that has been sold to specific consumers has been taken out  
 
District heating:  
Actual heating consumption figures for our offices are available, with the exception of smaller offices where data collection from landlords has not been feasible. To mitigate this lack of information, we have included an estimate for the specific office that has district heating, based on the average consumption per person in comparable locations.  
 
We have used the following district heating emission factors: For our headquarters in Hørsholm, Denmark, the emission factor has been based on the specific district heating provider. For the remaining offices that have district heating, emission factors are based on the country’s emission factors. 
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