New Wave Group Annual Report 2025 2025 | Page 67

NWG // SUSTAINABILITY STATEMENT
Scope 3 emissions are updated annually for each material category based on current activity data. The full Scope 3 inventory is updated at least every three years, or in the event of significant changes such as shifts in the company’ s operations or value chain, changes in calculation methodology or corrections of prior errors.
The Group has not identified or quantified biogenic CO₂ emissions from combustion or decomposition of biomass in upstream or downstream value chains. As a result, biogenic emissions are not reported separately from total Scope 3 emissions.
Overview of emissions factors
Scope 1 Emissions factors Emission categories
Factor Description
Source, year
Mobile combustion
Factors per vehicle type and kilometers driven
DEFRA 2025
Stationary combustion
Factors per type of gas and oil consumed
DEFRA 2025
Process combustion
Factors per type of consumed fuel
DEFRA 2025
Scope 2 Emissions factors Emission categories
Factor Description
Source, year
Electricity
Country‐specific factors, consumed kWh( location-based method)
DEFRA 2022, DEFRA 2023, DEFRA 2025, UNFCC 2019
Electricity Nordic residual mix, consumed kWh( market‐based method) Swedish Energy Markets Inspectorate, 2025
District heating and purchased steam Generic factor, consumed kWh DEFRA 2025 District cooling Generic factor, consumed kWh DEFRA 2023 Scope 3 Emissions factors Emission categories Factor Description Source, year
Purchased goods and services
Factors per type of purchased product and / or material and weight
DEFRA 2022, DEFRA 2024, DEFRA 2025, ICE Database v4
2024, OEKOBAUDAT 2023
Fuel and energy-related activities
General factors for upstream emissions( WTT, Well‐To‐Tank) applied to the same activity data used for calculating Scope 1 and Scope 2
DEFRA 2022, DEFRA 2025
Upstream transportation and distribution
Upstream transportation and distribution
General factors for upstream emissions( WTT, Well‐To‐Tank) applied to the same activity data used for calculating Scope 1 and Scope 2
Factors per type of waste material and weight, and whether the material has been recycled or not
DEFRA 2022, DEFRA 2025
DEFRA 2025
Waste generated in operations Factors per mode of transport and ton‐kilometers DEFRA 2022, DEFRA 2025
Business traveling
Factors per mode of transport and passenger‐kilometers, as well as an average factor for hotel nights( non‐country‐specific)
DEFRA 2025
ANNUAL REPORT // 067