Sustainability reporting and certifications
Comfortgruppen reports on sustainability as an integrated part of the annual report. Here we describe how we report, which frameworks we follow and which certifications apply to our operations.
Reporting framework
Comfortgruppen's sustainability reporting is based on the material issues identified in our double materiality assessment. The report is inspired by the European Sustainability Reporting Standards (ESRS) and meets the requirements of the Swedish Annual Accounts Act.
Comfortgruppen is not currently covered by the Corporate Sustainability Reporting Directive (CSRD), but we are preparing for future reporting under the directive. The work to improve the quality and transparency of our sustainability reporting continues, in line with evolving regulations and stakeholder expectations.
The reporting period is 1 January–31 December 2025. The report is consolidated on the same basis as the financial reporting and includes the entire group. Partner companies are not included in the financial consolidation but are described where relevant in the value chain.
Climate calculation according to the GHG protocol
Our climate calculation follows the Greenhouse Gas Protocol and includes emissions within Scope 1, Scope 2 and those Scope 3 categories where the impact is deemed to be significant and reliable data is available. The first calculation was carried out in 2024 and is the base year for our climate targets. In 2025, the calculations have been refined and more Scope 3 categories have been included.
The climate calculations are based on established emission factors from sources such as DEFRA (2025), AIB Residual Mix Calculations (2024), the Swedish Procurement Agency (2024), Open CEDA (2025) and Ecoinvent 3.11.
Certifications
Comfortgruppen's operations are governed by a group-wide management system that meets the requirements of the following standards:
- ISO 14001 – Environmental Management: Ensures that we work systematically to reduce our environmental impact. Annual independent audits verify compliance with legislation and internal and external requirements.
- ISO 9001 – Quality Management: Ensures high and consistent quality in our deliveries, from planning and implementation to follow-up.
Internal control
Sustainability reporting is managed centrally by the finance and communications departments to ensure quality and consistency. The control structure is integrated with financial reporting and is based on the identification and analysis of the most significant risks.
The biggest risks in the reporting process relate to completeness, correct interpretation of definitions and quality of collected data. We will continue to develop processes and system support to increase the quality of reporting in the coming years.
Read our annual report
Comfortgruppen's full annual and sustainability report for 2025 is available for download.