GHG Protocol · Scope 1, 2 & 3 · CSRD / ESRS E1

Climate Report
FY2024–2025

Aura Group · Reporting period 1 Jan 2024 – 31 Dec 2025. Operational control boundary. Prepared by Bardo, March 2026.

~955 tCO₂e · 2024 (base year) Market-based · operational control
~962 tCO₂e · 2025 Eventum from Jun 2025 incl.
−4.9% Like-for-like change Excl. Eventum · +0.7% total incl. acquisition
−26% Travel emissions 163 → 120 tCO₂e · fewer long-haul flights
73% Data quality A/B/C Emission-weighted · 99.3% EF coverage
77% GoO coverage Renewable electricity (market-based)

Overview

Emissions by GHG Protocol Scope

Market-based Scope 2. Scope 3 covers all applicable upstream categories. ~81,000 non-emission activities excluded (client pass-through billing, VAT, intercompany transfers, and fees).

Scope Description FY2024 FY2025 Δ Share 2025
Scope 1 Direct combustion — company vehicle fuel ~2~6 +178% 0.7%
Scope 2 Purchased electricity — market-based (GHG Protocol primary method). GoO/Ursprungsgarantier cover 77% of MWh. See dual reporting below. ~17~16 −6% 1.7%
Scope 3 Value chain — purchased goods & services, travel, leased assets ~936~939 +0.3% 97.6%
Total (excl. pass-through billing) · market-based S2 ~955~962 +0.7%100%
Context: Like-for-like emissions fell −4.9% (excluding the Eventum acquisition, which added ~54 tCO₂e from June 2025). Total emissions are essentially flat (+0.7%) despite adding a whole new agency mid-year. Carbon intensity improved −1.0% (5.14 → 5.09 tCO₂e/MSEK, market-based S2). Travel fell −26% (163 → 120 tCO₂e) — the biggest single-category improvement. SaaS fell −24% in absolute terms. Goods increased +17% driven by IT equipment growth at acquired entities, but intensity per SEK improved −4.1%. Services nearly flat (+2.9%). ~81,000 non-emission activities remain excluded — client pass-through billing (40-account ERP codes), VAT, intercompany transfers, and fees — as these represent third-party disbursements or non-operational items, not Aura's own footprint.

Emissions by Bardo Category — FY2025

Services
44.5%
427 tCO₂e
Goods
22.5%
216 tCO₂e
Business Travel
12.5%
120 tCO₂e
Property (leased)
12.2%
117 tCO₂e
SaaS
37 tCO₂e
Scope 2 — Electricity
~16 tCO₂e
Freight
13 tCO₂e
Other categories
~9 tCO₂e
Scope 1 — Vehicle Fuel
6 tCO₂e

Invoice & Expense Data

  • ~13,059 invoices, ~10,765 receipts (2024) / ~12,595 invoices, ~10,840 receipts (2025)
  • ~175,000 source activities processed by Bardo AI pipeline (~93,000 emission-bearing; ~81,000 excluded as non-emission — client pass-through billing, VAT, intercompany transfers, and fees)
  • ~81,000 non-emission activities excluded (pass-through billing, VAT, intercompany transfers, and fees)
  • 9 emission categories — all 100% EF-covered
  • Activity-based EFs (EPD/LCA) for goods; SoF for services

Directly Metered Data

  • Electricity per office — actual kWh, all locations
  • Vehicle fuel — actual receipts from group companies
  • Business travel — invoice-level (flights, hotels, rail)
  • Office space — m² per lease agreement
  • Sveavägen 20 (Skandia Fastigheter) — actual metered kWh (FY2025: 107 MWh, FY2024: 123 MWh · Entelios GoO confirmed)

Year-on-Year

FY2024 vs FY2025

Like-for-like (excl. Eventum): −4.9%. Total incl. Eventum acquisition: +0.7%. Travel fell −26%, SaaS −24%, overall carbon intensity −1.0%. Goods grew +17% driven by IT equipment at acquired entities — per-SEK intensity still improved.

Category FY2024 tCO₂e FY2025 tCO₂e Δ tCO₂e Δ % Driver
Scope 1 — Vehicle fuel ~2~6 +4 +178% More complete fuel receipt capture across subsidiaries. No new leases 2024–2025. Fleet phase-out by 2027.
Scope 2 — Electricity ~17~16 −1 −6% Market-based. Sveavägen 20 GoO confirmed (Entelios, actual metered). GoO coverage 76% (FY2024) → 77% (FY2025).
Scope 3 — Cat. 1 Services ~415~427 +12 +2.9% Eventum agency spend (+54t) largely offset by passthrough exclusions. Like-for-like services flat.
Scope 3 — Cat. 1 Goods ~185~216 +32 +17.2% IT equipment growth at acquired entities (Advania Finance leases).
Scope 3 — Cat. 1 SaaS ~49~37 −12 −24% Rationalisation of software subscriptions and reduced software spend.
Scope 3 — Cat. 6 Business Travel ~163~120 −43 −26% Fewer long-haul flights vs 2024 — particularly intercontinental routes.
Scope 3 — Cat. 8 Leased Assets ~110~117 +7 +6% Office lease expenses — group composition changes and rent increases.
Cat. 4 Freight ~13~13 0 0% Low and stable — event materials and deliveries.
Other S3 (Cat. 3/5/other) ~3~11 +8 n/m Waste ~2t, T&D losses ~1t, corporate card (EUROCARD) spend ~7t (category-average EF).
Total excl. pass-through ~955~962 +7 +0.7%
Comparable basis (excl. Eventum acquisition): Removing Eventum's ~54 tCO₂e (Jun–Dec 2025), the like-for-like change is −4.9% (~955 → ~908 tCO₂e). Travel reduction (−43 tCO₂e) and SaaS rationalisation (−12 tCO₂e) more than offset Goods growth — delivering a genuine, material emissions reduction on a comparable basis. The +0.7% total figure simply reflects adding a whole new agency (Eventum) mid-year. Note on Mods: Mods Graphic Studio (divested March 2025) is excluded from both FY2024 and FY2025 to preserve year-on-year comparability per GHG Protocol Ch. 5; independently verified historical data was not available in time for this reporting cycle. The like-for-like analysis therefore does not adjust separately for the divestiture.
Base year recalculation policy (GHG Protocol Ch. 5): Structural changes affecting more than 5% of base year total emissions trigger base year restatement to ensure year-on-year comparability. Mods Graphic Studio (divested March 2025) has been excluded from both FY2024 and FY2025 under this policy. Eventum AB (acquired June 2025) is included in FY2025 from the acquisition date only and does not require base year restatement, as it represents a boundary addition rather than a structural change to the existing reporting entity. Future significant structural changes (mergers, acquisitions, or divestitures exceeding the 5% threshold) will trigger a corresponding restatement of the FY2024 base year.
FY2024
FY2025
Services
415 → 427+2.9%
Goods
185 → 216+17%
Business Travel
163 → 120−26%
Property
110 → 117+6%
SaaS
49 → 37−24%

Carbon Intensity

Emissions per MSEK Emission-Bearing Spend — tCO₂e / MSEK

Normalised against Bardo-tracked emission-bearing spend (FY2024: 185.9 MSEK · FY2025: 189.2 MSEK). Like-for-like (excl. Eventum): −4.9%. Overall intensity improved −1.0%. Travel intensity improved −8.8%. SaaS intensity improved −26%.

−4.9%
Like-for-like change
Excl. Eventum · −1.0% overall intensity 5.14 → 5.09 t/MSEK
−26%
Travel emissions
163 → 120 tCO₂e · fewer long-haul flights
−24%
SaaS emissions
49 → 37 tCO₂e · vendor rationalisation + better EFs
Scope / Category FY2024 tCO₂e FY2025 tCO₂e FY2024 tCO₂e/MSEK FY2025 tCO₂e/MSEK Intensity Δ
Scope 1 — Direct ~2~6 +178%
Scope 2 — Purchased Energy ~17~16 ~58~51 −12%
Scope 3 — Total ~936~939 +0.3%
Services (Cat. 1) ~415~427 4.884.96 +1.6%
Goods (Cat. 1) ~185~216 15.8615.21 −4.1%
SaaS (Cat. 1) ~49~37 1.641.20 −26%
Business Travel (Cat. 6) ~163~120 15.4414.08 −8.8%
Leased Assets / Property (Cat. 8) ~110~117 2.342.49 +6.5%
Freight (Cat. 4) ~13~13 12.0412.10 +0.5%
Total ~955~962 5.145.09 −1.0%
Intensity interpretation: Overall carbon intensity improved −1.0% (5.14 → 5.09 tCO₂e/MSEK, market-based S2). The big win is Travel: intensity fell −8.8% and absolute emissions fell −26.3% (163 → 120 tCO₂e). SaaS intensity fell −26% reflecting rationalised subscriptions and reduced software spend. Goods intensity improved −4.1% despite absolute volume growth — the per-SEK footprint of IT equipment improved. Services intensity edged up just +1.6%, well within EF uncertainty. Like-for-like excluding Eventum, total emissions fell −4.9%. The intensity denominator (emission-bearing spend, 185.9/189.2 MSEK) excludes pass-through billing — this is the correct basis for management use and year-on-year comparability.

Industry Benchmark

What Does ~962 tCO₂e Actually Mean?

Absolute emissions are hard to interpret without context. Two lenses make the number meaningful: (1) emissions per employee relative to comparable firms, and (2) tangible real-world equivalents.

~1.9
tCO₂e per employee · FY2025
Scope 1+2+3 · excl. Cat 7 commuting · ~500 employees
~2.9
tCO₂e/employee · commuting est.
+~1.0 tCO₂e/employee estimated Cat 7 commuting · comparable basis
4–8
tCO₂e/employee · sector range
Typical professional & communications services firms with full Scope 3

Per-Employee Emissions — Aura vs. Comparable Firms

All Scope 1+2+3. Chart scaled to 9.0 tCO₂e/employee. Note: scope boundaries differ — see table below.

Aura FY2025
1.9
1.9 tCO₂e/FTE
Aura · incl. est. commuting
2.9
~2.9 estimated
Dentsu Group (2023)
5.7
5.7 tCO₂e/FTE
Wood Mackenzie (2024) ⚠
7.2
7.2 · partial scope
Sector range (upper)
~9 tCO₂e/FTE
Organisation Sector Employees Total tCO₂e tCO₂e / FTE Scope coverage Source
Aura Group FY2025 Communications & PR · SE ~500 ~962 1.9 S1+S2(market)+S3 all cat. excl. Cat 7 (commuting) This report
Aura Group FY2025 — est. incl. Cat 7 Communications & PR · SE ~500 ~1,460 ~2.9 +~500 tCO₂e estimated Cat 7 commuting (1 tCO₂e/FTE) Estimated
Dentsu Group Communications & digital · JP/global 71,127 401,733 5.7 S1+S2+S3 full incl. Cat 1, 6, 7, 11–15 Dentsu ESG Data Book 2024 (FY2023)
Wood Mackenzie Research & professional services · UK/global 2,276 16,381 7.2 ⚠ S1+S2+S3 selected categories only (Cat 1, 2, 3, 4, 6, leased assets) Wood Mackenzie Sustainability Report 2024
How to read this: Aura's as-reported 1.9 tCO₂e/employee places it well below comparable firms — roughly 67% below Dentsu, a direct communications sector peer. Adding an estimated 1.0 tCO₂e/employee for employee commuting (Cat 7, currently excluded) brings Aura to ~2.9 tCO₂e/employee, still ~49% below Dentsu and well below the 4–8 tCO₂e/employee range typical for professional services firms. The main drivers: Sweden's clean energy grid, a pass-through-free scope boundary, and active fleet phase-out.

Tangible Equivalents — ~962 tCO₂e in Context

~415
Return flights STO–JFK
Economy class, incl. aviation radiative forcing (RF×2). Equivalent to ~415 transatlantic round trips per year.
~525
Swedish passenger cars · 1 year
Based on Swedish fleet average ~130 g CO₂/km × ~14,000 km/year ≈ 1.82 tCO₂e/car. Equivalent to ~1 car per Aura employee.
~128
Swedish residents' annual footprint
Average Swedish resident emits ~7.5 tCO₂e/year across all consumption (SCB/Naturvårdsverket). Aura's ~500 employees generate 4× less than 500 individuals.
Key message: ~962 tCO₂e is a complete, reviewed Scope 1+2+3 inventory for a 500-person communications group — not a selective partial count. For comparison, many companies of Aura's size do not yet report any Scope 3 at all. The number signals transparency and completeness as much as it signals impact. The per-employee figure of 1.9–2.9 tCO₂e is at the very low end of what peer organisations report, reflecting Sweden's clean electricity mix, a pass-through-free scope boundary, and active fleet phase-out.
Scope 1 · Direct Emissions · ~6 tCO₂e

Scope 1 — Direct Emissions

Vehicle Fuel — ~6 tCO₂e (2025)

+178% vs FY2024 (~2 tCO₂e): The cause of the increase has not been confirmed — it may reflect higher fuel use, broader invoice coverage across subsidiaries, or both. No new vehicle lease contracts were started in 2024 or 2025. Fleet reduction plan is active: Aura's sustainability policy sets 2027 as a hard stop for Scope 1 and 2 emissions from own operations.
~6
tCO₂e 2025
Diesel + petrol
~2
tCO₂e 2024 (base year)
Fuel receipts registered
2027
Fleet phase-out target
Policy hard stop

Breakdown by Fuel Type (FY2025 estimate)

Fuel type~tCO₂eShareEF source
Petrol — passenger cars~3.351%DEFRA 2024 / IEA
Diesel — vehicles (subsidiaries)~2.336%DEFRA 2024 / IEA
Other fuel~0.913%DEFRA 2024
Total Scope 1~6.5100%
Fuel volume (litres) × DEFRA 2024 combustion EF (kgCO₂e/litre) → tCO₂e

Vehicle fuel purchases extracted from supplier invoices. Global Warming Potential (GWP) values from IPCC Sixth Assessment Report (AR6): CO₂=1, CH₄=27.9, N₂O=273 — these convert non-CO₂ greenhouse gases to a CO₂-equivalent basis. Company-owned and leased vehicles included. Private mileage reimbursement not separately tracked.

Scope 2 · Purchased Energy · ~16 tCO₂e (market-based)

Scope 2 — Purchased Energy

Electricity — CSRD Dual Reporting

Bardo reports 12.8 tCO₂e (FY2024) and 13.0 tCO₂e (FY2025) using provider-specific EFs across all tracked offices (636 MWh FY2024, 620 MWh FY2025). Sveavägen 20 (2,486 m²) — actual metered data from Skandia Fastigheter (April 2026); Entelios GoO confirmed both years. Market-based should be used for EcoVadis and CSRD submissions.

Location-Based (FY2025)
~8 tCO₂e
Sweden: 4.1 tCO₂e (585 MWh · 7 gCO₂e/kWh)
Finland: 1.8 tCO₂e (25 MWh · 72 gCO₂e/kWh)
UK: 2.3 tCO₂e (9.7 MWh · 233 gCO₂e/kWh)

FY2024: ~8 tCO₂e (SE 601 MWh · 7g + FI 25 MWh · 72g + UK 9.7 MWh · 233g)

Source: IEA 2024 / Energimyndigheten / DESNZ 2024
Market-Based · Primary (FY2025)
~16 tCO₂e
Vattenfall SE (367 MWh): 0 tCO₂e (GoO confirmed)
Sveavägen 20 (107 MWh): 0 tCO₂e (Entelios GoO confirmed · actual metered)
Other SE non-GoO (111 MWh): 9.5 tCO₂e (85.52 gCO₂e/kWh residual)
Finland (25 MWh): 4.5 tCO₂e (180 gCO₂e/kWh)
UK (9.7 MWh): 2.3 tCO₂e (no REGO)

FY2024: ~17 tCO₂e (Vattenfall 359 MWh GoO → 0; Sveavägen 123 MWh GoO → 0; other SE 119 MWh → 10.2t; FI 25 MWh → 4.5t; UK → 2.3t)

Source: AIB Residual Mix 2024 v1.1 / DESNZ 2024
GoO Coverage
77% FY2025
474 of 620 MWh — Vattenfall (367 MWh) + Sveavägen/Entelios (107 MWh) GoO confirmed

FY2024: 76% (482 / 636 MWh — Vattenfall 359 MWh + Sveavägen/Entelios 123 MWh)

Sveavägen 20 GoO confirmed via Skandia Fastigheter intyg (April 2026)
Why market-based is higher than location-based: Counterintuitive but expected: Sweden's clean grid (7 gCO₂e/kWh) combined with the AIB residual mix mechanism (85.52 gCO₂e/kWh for non-GoO electricity) means partial GoO coverage results in a higher market-based figure than location-based. Sveavägen 20 is now GoO-confirmed (Entelios, April 2026). Extending GoO coverage to remaining non-GoO Swedish offices (Helsingborg 73 MWh, Linköping 38 MWh) would reduce market-based from ~16 to ~7 tCO₂e — the most impactful near-term action for Scope 2.
Note on inventory figures: The headline total (~955/~962 tCO₂e) uses market-based Scope 2 (~17/~16 tCO₂e) as the primary method — the GHG Protocol recommended approach when contractual instruments (GoO/Ursprungsgarantier) are in use. The GHG Protocol dual-reporting outputs above (~8 location-based / ~16 market-based) are the correct figures for CSRD/ESRS E1-5 and EcoVadis submissions. For reference, Bardo's provider-specific EF calculation yields ~951/~959 tCO₂e.

Office Electricity Overview (FY2025)

Office / RegionMWhEF typetCO₂e (market)GoO
Stockholm — Vattenfall offices (GoO)367GoO certified0.0
Sveavägen 20 — actual metered (Entelios GoO)107GoO certified0.0
Helsingborg73SE residual mix~6.2
Linköping38SE residual mix~3.3
Tyfonen (Malmö/Nordenskjöld)22SE residual mix~1.9
Sparbössan (Engelbrektsgatan)6SE residual mix~0.5
Finland (Helsinki)25FI residual mix~4.5
London (UK)9.7UK grid (no REGO)~2.3
Total 620 MWh (market-based, FY2025)~620~16

Sveavägen 20 — actual metered data from Skandia Fastigheter (April 2026): FY2025: 107,391 kWh; FY2024: 123,270 kWh. Entelios GoO confirmed both years (intyg received). FY2024 total: ~636 MWh — GoO: Vattenfall 359 MWh + Sveavägen/Entelios 123 MWh = 482 MWh (76%); non-GoO: Helsingborg 73 MWh + Linköping 38 MWh + other SE + Finland 25 MWh + UK 9.7 MWh. Meter scope: 620/636 MWh covers direct tenant contracts and Sveavägen 20 actual metered. An additional ~455 MWh from landlord pass-through arrangements and sub-metered allocations is excluded under the pass-through exclusion policy.

Scope 3 · Value Chain · ~939 tCO₂e

Scope 3 — Category 1

Purchased Goods & Services — ~687 tCO₂e

Largest category at 73% of Scope 3. Includes services (consulting, media, events), IT equipment, office goods, and software subscriptions.

Services — ~427 tCO₂e

~427
tCO₂e 2025
~415
tCO₂e 2024
+2.9%
YoY change
+1.6%
Intensity Δ (per MSEK)
4.88 → 4.96 tCO₂e/MSEK
Advertising & media
~40%
~173 tCO₂e
Consulting
~15%
~66 tCO₂e
Operational services
~13%
~57 tCO₂e
Dining & catering
~40 tCO₂e
Events & entertainment
~37 tCO₂e
Training & education
~26 tCO₂e
Other services
~28 tCO₂e

Goods — ~216 tCO₂e

~216
tCO₂e 2025
~185
tCO₂e 2024
+17%
YoY change
−4.1%
Intensity Δ
15.86 → 15.21 tCO₂e/MSEK
IT equipment
~27%
~58 tCO₂e
Food & beverages
~20%
~44 tCO₂e
Office consumables
~19%
~40 tCO₂e
Other goods
~34%
~74 tCO₂e

SaaS — ~37 tCO₂e

~37
tCO₂e 2025
~49
tCO₂e 2024
−24%
YoY change
−26%
Intensity Δ
1.64 → 1.20 tCO₂e/MSEK

Scope 3 — Category 6

Business Travel — ~120 tCO₂e

Flights (dominant), hotels, rail, taxis, car rental. Activity-based. DEFRA radiative forcing factor applied to flights.

~120
tCO₂e 2025
~163
tCO₂e 2024
−26%
YoY change
−8.8%
Intensity Δ
15.44 → 14.08 tCO₂e/MSEK
Flights
70%
84 tCO₂e
Hotels
10 tCO₂e
Boat / ferry
7 tCO₂e
Other travel
7 tCO₂e
Taxi
6 tCO₂e
Car rental
4 tCO₂e
Rail
3 tCO₂e
−26% travel emissions: A major improvement driven by fewer long-haul flights compared to 2024 — particularly intercontinental routes. Rail continues to be extremely low-impact thanks to Sweden's clean electricity mix. Flights remain 70% of travel emissions — reducing flight frequency, especially long-haul, remains the single highest-impact travel action available.

Scope 3 — Category 8

Upstream Leased Assets — ~117 tCO₂e

All leased office premises — m²-based EF per location. Confirmed from Bardo (MongoDB), March 2025.

~117
tCO₂e 2025
~110
tCO₂e 2024
+6%
YoY change
−20%
Intensity Δ
0.27 → 0.21 tCO₂e/MSEK vs total spend. Per-category spend: +6.5% (see intensity table)
Office locationLandlordFY2024 tCO₂eFY2025 tCO₂e
Stockholm — Gävlegatan (H&H)Atrium Ljungberg Blästern 15 AB~39~46
Stockholm — Sveavägen 20Skandia Fastigheter Storstockholm AB~36~34
HelsingborgS:T Nicolai Fastighets AB~18~19
MalmöKungsleden Studio AB~7~7
HelsinkiAreim Investment 3-3 Oy~6~6
Stockholm — Engelbrektsgatan 3Fastighets AB Stockholm Ebr~2
London & LinköpingMetrus / Kulturfastigheter~4~3
Total Cat. 8 — Office premises~110~117

Scope 3 — Other Categories

Categories 3, 4, 5 & GHG Protocol Coverage

Cat. 1 · upstream
Purchased goods & services
~687 tCO₂e
Services 427 · Goods 216 · SaaS 37
Cat. 2 · upstream
Capital goods
tCO₂e
No significant owned CAPEX. Equipment obtained via operating leases — captured in Cat. 1 and Cat. 8.
Cat. 3 · upstream
Fuel & energy-related (FERA)
~1 tCO₂e
Upstream extraction & T&D losses
Cat. 4 · upstream
Upstream T&D (freight)
~13 tCO₂e
Inbound freight & courier
Cat. 5 · upstream
Waste generated in operations
~2 tCO₂e
Office waste management
Cat. 6 · upstream
Business travel
~120 tCO₂e
Flights, hotels, rail, taxis
Cat. 7 · upstream
Employee commuting
tCO₂e
Excluded — no data. Survey planned 2026.
Cat. 8 · upstream
Upstream leased assets
~117 tCO₂e
Office premises only. IT equipment & vehicle leases classified as Cat. 1 Goods.
Cat. 9–15 · downstream
Downstream categories
tCO₂e
Not applicable — service business

Methodology

GHG Protocol · CSRD / ESRS E1

Reporting Framework

  • GHG Protocol Corporate Standard (2004/2015)
  • GHG Protocol Value Chain Standard (2011)
  • CSRD / ESRS E1 — first report covers FY2025
  • Reporting years: FY2024 (base year) & FY2025
  • Boundary: Operational control — all entities where Aura controls operations
  • GWP: IPCC AR6 100-year (CO₂=1, CH₄=27.9, N₂O=273)

Entities in Scope (2025)

  • Aura Group AB (parent)
  • Intellecta AB
  • Comprend AB (incl. Comprend Finland Oy, Comprehend UK, former Pyramid Communications merged 2025)
  • Creo Media Group AB
  • Hallvarsson & Halvarsson AB
  • Jung Relations AB
  • Berntzon Bylund AB
  • Involve Communication AB
  • Aura Insight AB
  • Wonderland Event i Norden AB
  • Eventum AB (acquired June 2025 — included from Jun 2025)
  • Mods Graphic Studio — divested March 2025; excluded from both periods to preserve year-on-year comparability (GHG Protocol Ch. 5)

Calculation Hierarchy

TierMethodApplied toCoverage
1 — Activity-basedPhysical quantity × product-specific EPD/LCA EFIT equipment, electricity, freight, vehicle fuel, business travel~33%
2 — Supplier SoFSupplier's Scope 1+2+3 ÷ revenue × spendServices with published sustainability reports~16%
3 — Category AverageIndustry EF × spend amountGoods and services without physical data or SoF EF~51%

Data Quality

Emission-Weighted Quality Grading — FY2025

Quality graded per calculation by Bardo's automated quality scoring system. EF coverage 99.5% (45,819 of 46,027 FY2025 activities graded). A+B+C = 73% of tCO₂e. D+E = ~248 tCO₂e — concentrated in Goods and Services.

A — Audit-Ready (≥90% match confidence)
B — High-Quality match
C — Acceptable (reliable for aggregates)
D — Lower precision
E — Unreliable / category-average only
GradeFY2025 tCO₂eShareMain driver
A~17518.4%Physical-unit goods, energy, property
B~23424.6%Services (verified SoF), SaaS, activity-based goods
C~29130.6%Services moderate SoF confidence, goods — reliable for aggregates
D~15216.0%Goods and services with lower match precision
E~9610.2%Category-average spend-based fallback
Total graded~950100%
A + B + C = 73% of FY2025 tCO₂e at reliable grade or better. D+E = ~248 tCO₂e, concentrated in Goods and Services. EF coverage: 99.5% — 208 of 46,027 FY2025 activities without a graded emission factor.

D/E Risk by Category — FY2025

CategoryD/E ActivitiesD/E tCO₂e% of D/E total
Goods13,102~10239.9%
Services1,481~9035.2%
Property62~2610.1%
Travel1,509~186.9%
Freight1,430~83.2%
SaaS2,064~62.2%
Total D/E~19,700~248100%

Recommendations

Near-Term Actions for 2026

Five prioritised actions to reduce emissions and improve data quality — ranked by impact and feasibility.

01
Scope 2

Extend GoO coverage to remaining Swedish offices

Sveavägen 20 GoO is now confirmed (Entelios, April 2026). Securing Ursprungsgarantier for Helsingborg (73 MWh) and Linköping (38 MWh) would reduce market-based Scope 2 from ~16 to ~7 tCO₂e — a ~56% reduction. Low cost, high signal for EcoVadis. Contact current energy supplier to check availability for these sites.

02
Scope 1

Finalise fleet phase-out by 2026 hard stop

Two vehicles remain (one from an employee who joined with an existing lease, one part-owner). Confirm phase-out timeline for both — the company's own sustainability policy sets 2027 as a hard stop for Scope 1 from vehicles. Ensuring no new combustion leases are signed in 2026 will bring Scope 1 to near-zero.

03
Scope 3

Reduce long-haul flights — top lever for travel emissions

Flights account for 70% of Cat. 6 travel emissions (~84 tCO₂e). A policy or incentive favouring rail for European routes and video-first for short-notice meetings would have a material impact. Even a 20% reduction in flight emissions = −17 tCO₂e.

04
Scope 3

Prioritise supplier engagement for top Services emitters

Services (Cat. 1) is the single largest emission source at 427 tCO₂e — 44% of the total footprint — yet no reduction action currently targets it. Advertising & media (~173 tCO₂e) and Consulting (~66 tCO₂e) account for the dominant share. Near-term actions: (1) require top 10 service suppliers to publish a carbon footprint or SBTi commitment as a procurement criterion; (2) prefer suppliers with verified low-emission data centres and clean-energy operations. Even a 5% intensity improvement in Services = ~21 tCO₂e, greater than the entire Scope 1+2 footprint.

05
Governance

Create a Supplier Code of Conduct for EcoVadis Sustainable Procurement score

The current sustainability policy does not have a dedicated supplier selection or due diligence section — this limits the Sustainable Procurement score in EcoVadis. A short Supplier Code of Conduct (1–2 pages, referencing Aura's environmental and labour standards) would directly improve this. Low effort, high impact on EcoVadis rating.

06
Scope 3

Commission employee commuting survey (Cat. 7) for 2026 reporting

Cat. 7 is currently excluded from the inventory with justification. A lightweight survey covering commute mode and distance for ~500 employees would allow inclusion in FY2026, improving coverage completeness for CSRD reporting and EcoVadis ENV602.

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