Double materiality assessment

Nurmijärven Sähkö has decided to report on sustainability based on the EU’s Corporate Sustainability Reporting Directive (CSRD) and in accordance with the Voluntary Sustainability Reporting Standard for Small and Medium-sized Enterprises (VSME).

Reporting under the CSRD is based on the European Sustainability Reporting Standards (ESRS), and the starting point is the so-called double materiality assessment, which was conducted at Nurmijärven Sähkö for the first time in 2025.*

Based on the materiality assessment, Nurmijärven Sähkö’s sustainability reporting will highlight information and action plans related to the identified material sustainability issues. Nurmijärven Sähkö’s first sustainability report following this new reporting method will be published in 2027.

Carbon footprint calculation

Nurmijärven Sähkö’s first carbon footprint calculation was carried out in 2026 based on data from 2025. The calculation was performed in accordance with the Greenhouse Gas (GHG) Protocol and as part of the ongoing VSME reporting process.

The GHG Protocol is divided into three scopes: direct emissions from energy consumption (Scope 1), indirect emissions from energy consumption (Scope 2), and other value chain emissions (Scope 3). Nurmijärven Sähkö’s emissions calculations covered the entire value chain, including Scope 3 categories 1–5 and 7.*

The calculation methodology, data collection, and reporting of results will be refined and further developed in future calculation and reporting cycles.

Calculation results, 2025

Sold electricity is Nurmijärven Sähkö’s single most significant source of emissions and the primary focus when planning emission reduction measures. However, while reduction efforts should primarily target the largest sources of emissions, it is also important to consistently reduce emissions arising from the company’s own operations, such as those caused by using fuel oil and electricity grid losses.

Total emissions: Nurmijärven Sähkö’s total emissions for 2025 amounted to 62,191 tCO₂e.

Scope 1 – direct emissions 430.89 tCO₂e

  • Own energy production 407.91 tCO₂e (district heating; light fuel oil
  • Company-owned vehicles 22.98 tCO₂e

Scope 2 – emissions from purchased energy and electricity losses 4,590.30 tCO₂e

  • Electricity grid losses and own consumption

The electricity consumed by the office building and the company’s own electric boiler is renewable electricity with verified origin; consequently, the calculated emissions are zero. Similarly, the electricity used in the district heating plants is derived from renewable energy sources. Thus, Scope 2 emissions consist of electricity grid losses and own consumption. Emissions have been calculated using a market-based approach, applying an appropriate emission factor based on the residual mix. Electricity purchased for resale to customers is included in Scope 3, category 3.

Scope 3 – indirect value chain emissions; Purchased goods and services 1,566.99 tCO₂e

  • Capital goods (e.g., electric boiler) 546.69 tCO₂e
  • Other fuel- and energy-related value chain emissions (emissions from sold electricity, value chain emissions) 54,574.43 tCO₂e
  • Upstream transportation and distribution 311.43 tCO₂e
  • Waste generated in operations 129.26 tCO₂e
  • Employee commuting 41.08 tCO₂e

Direct biogenic emissions from energy production 417,349.19 tCO₂e

In accordance with the GHG Protocol, biogenic CO₂ emissions resulting from biogenic fuels (such as wood chip combustion) are reported separately from fossil Scope 1, 2, and 3 emissions. Non-energy-related biogenic emissions from the value chain amounted to 0.01 tCO₂e (capital goods procurement).

* For more information: https://ghgprotocol.org/