Reporting principles
Vieser has reported on its sustainability performance since 2024 (2023 data).
We effectively communicate our sustainability activities and performance to our stakeholders, thereby creating value for our businesses. The report is targeted to all our stakeholders interested in our sustainability work and performance. The report has not been verified.
The data covers 2024 and focuses solely on our own operations unless explicitly stated otherwise.
Carbon footprint calculations
Vieser has conducted its carbon footprint calculation as part of Paree Group calculations and according to the standards and guidance described in the GHG Protocol (GHG Protocol version 2004, amendment 2013).
Scope 1 and 2 emissions were calculated in the spring of 2024 and again in the spring of 2025. For Scope 3 emissions, a separate Scope 3 emission calculation standard (20112) and a technical guide (20133) that supplement the GHG Protocol were applied in a separate calculation. The results of both calculations are included in this report.
Scope 1 emissions sources include emissions generated from fuels of cars owned or leased by Vieser, as well as refrigerant leaks.
Scope 2 accounts for GHG emissions from the generation of purchased electricity and heat consumed by Vieser. Two different emission values were calculated according to the GHG Protocol: market and location-based emissions. In Vieser’s case, only market-based emissions are included in the carbon footprint. Location-based emissions are reported separately as additional information. Scope 3 emissions are other indirect emissions originating from the corporation’s supply chain. Scope 3 consists of 15 different emission categories, of which categories 1, 2, 3, 4, 5, 6, 7, 9 and 12 were primarily identified as relevant in Vieser’s carbon footprint calculation. Some relevant information is still missing from Category 12 (End-of-life treatment of sold products).
Uncertainties
When interpreting the results, it is important to consider the potential uncertainties. Data in Scopes 1 and 2 was site and supplier-specific, and therefore the emissions represent the most accurate quality. Contrary to Scope 1 and 2, it is common that many estimations and assumptions are made in Scope 3. This is because there is often less specific data and emission information for Scope 3.
Assurance of the climate data
OpenCO 2net Oy has performed a limited assurance on greenhouse gas (GHG) emissions inventory (Scope 1, 2 and 3) for the year 2024, for Paree Group including its subsidiaries Cubist, Innokas Medical, Serres and Vieser.
Emission sources included in the calculation were as follows:
- Scope 1:
- Fuel combustion
- Own vehicles
- Direct fugitive emissions
- Scope 2:
- Energy purchased for own use (electricity and district heating)
- market-based
- location-based
- Scope 3:
- Purchased goods and services
- Capital goods
- Fuel- and Energy-Related Activities Not Included in Scope 1 or Scope 2
- Upstream transportation and distribution
- Waste
- Business travel
- Employee Commuting
- Downstream transportation and distribution
- End-of-life treatment of sold products
Paree Group Oy’s greenhouse gas emission calculation (Scope 1, 2 and 3) for 2024 has been verified against the guidelines of the following standards (verification criteria):
- Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition), World Resources Institute/World Business Council for Sustainable Development (March 2004)
- Greenhouse Gas Protocol: Corporate Value Chain (Scope 3) Standard (September 2011)
Assurance conclusion
OpenCO 2net Oy has checked the scope of the calculation, the input data used and the calculation results, and in their opinion, the GHG emission calculation (Scope 1, 2 and 3) of Paree Group have been carried out in accordance with the set verification criteria. Based on the performed procedures and evidence obtained, nothing has come to their attention that causes them to believe that Paree Group Oy’s greenhouse gas emission calculation (Scope 1, 2 and 3) is not properly prepared, in all material aspects, in accordance with the verification criteria.
