Accounting principles

PostNord AB is the parent company of the PostNord group that was formed through the June 24, 2009 merger of Post Denmark A/S and Posten AB. This is the group’s fifth sustainability report.

The sustainability report has been prepared in accordance with the Global Reporting Initiatives (GRI) Sustainability Report Guidelines, version 3.0, Application Level C+. The cross-reference table for GRI indicators is available on PostNord’s homepage.

Principles and limitations

Economic data and the average number of employees are reported pursuant to the same principles as those used in PostNord’s Annual Report and therefore include the entire group.

Data on employees covers the Nordic operations. The Nordic operations constituted 96.0% of consolidated net sales and approximately 98.4% of the group’s average number of employees in 2013.

Environmental data includes Strålfors’ non-Nordic operations. Foreign air transports are not included in the calculations. Because Svensk Adressändring AB and Tidningstorget AB do not have a significant environmental impact, they are not included in the environmental data. ISS Document and Aditro Document Automation, acquired in 2013, are not included but will be included in the 2014 sustainability report.

Tidningstjänst AB was part of the group in 2011 but was not included in 2011 data. This affects comparative 2011 employee data.

In case of deviation, the scope is shown next to the specific information.


Harlem Transport AS and Byrknes Auto AS, acquired in late 2012, were included in the 2013 sustainability report.

Logistics companies Nordisk Kyl Logistik (NKL), Transbothnia and Byrknes Auto were acquired during 2013 and are included in the 2013 sustainability report. Acquisitions ISS Document and Aditro Document Automation are included in employee data but not in environmental data.

Methods of measurement, environment

PostNord adheres to international emissions measurement guidelines.

References: World Resources Institute (WRI), the World Business Council for Sustainable Development (WBCDI) and the Greenhouse Gas Protocol.



Transports in Sweden, Denmark, and Norway are carried out with PostNord vehicles and through contractors. Contractors are used for all transports in Finland.

Energy (EN3)

The amount of energy is calculated based on the amount of fuel purchased or route driven and the type of vehicle. Calculations based on subcontractor costs are also used when required.

Heating values:
HVO The Europe Parliament and Council’s directive 2009/28/EG
Other fuels Swedish Environmental Protection Agency

Emissions (EN16 and EN20)

CO2 emissions are calculated based on the amount of fuel purchased or route driven and type of vehicle. Calculations based on subcontractor costs are also used when required.

Emissions factors:
CO2 The Energy Board
Other gases Danish Ministry of Transport, TEMA 2010
Other Nordic
Other gases Network for Transport and Environment


Emissions (EN16 and EN20)

PostNord purchases air transport externally for operations in Sweden and Denmark. PostNord did not use air transport in Finland or Norway during the year. The Swedish operation receives data from suppliers on amount of fuel and distances. The Danish operation registers executed transport in a transport administration system and emissions are calculated based on tons/km.

Emissions factors::
Denmark Danish Ministry of Transport, TEMA 2010
Sweden Swedish Environmental Protection Agency


Emissions (EN16 and EN20)

Only the Swedish and Norwegian operations use rail transport to any great extent. All rail transport in Sweden is purchased from Green Cargo and is eco-labeled as a Good Environmental Choice. Rail transport in Norway uses fossil-free electricity.


Emissions (EN3)

Only the Danish operation uses ferry transport to any great extent. Information on executed transport is registered in the transport administration system and emissions are calculated in tons/km.

Emissions factors:
Denmark Danish Ministry of Transport, TEMA 2010

Electricity and heating

Energy use (EN4)

Energy consumption data is obtained primarily from the electricity supplier or by reading meters. When electricity is included in rent or is otherwise not received directly from the supplier of cannot be determined through meter reading, consumption is estimated based on the surface area of the premises (applies to certain parts of the Swedish operation).

Offices and terminals are heated mainly with district heat or electricity. Natural gas is used in a few premises. Heat consumption is monitored by meter readings or invoices. In certain cases, heat consumption is estimated by the surface area of premises.

Emissions (EN 16)

Electricity purchased in Sweden is eco-labeled Good Environmental Choice and in Demark it is largely wind generated. This electricity is assumed to have no carbon dioxide emissions, since only the usage phase is included in the reporting. For other electricity, carbon dioxide emissions are calculated based on emissions factors from references given below.

Emissions factors:
Electricity The Energy Board
District heat The Energy Board
Other Nordic
Electricity Energy market inspection and Energy Sweden
Heating SCB
Gas Swedish Environmental Protection Agency
Poland, France, UK GHG Protocol

Business travel (EN17)

Reported emissions from business travel refer to air, rail and car travel. Records are received from the travel agencies that PostNord has contracts with. For car travel, emissions are calculated based on fuel consumption and emissions factors specified in the Road section, page 66.

Waste (EN22)

PostNord has also elected to report waste amounts. Reported waste amounts are received from PostNord’s waste management contractors.

Methods of measurement, customers – Customer Value

Since 2011, the KVI (Customer Value Index) has been PostNord’s monitoring tool for regularly following up customer satisfaction and the customers’ perceptions of the business. It replaces the various customer satisfaction surveys that were previously used in the organization. Measurements are carried out twice a year and include all PostNord business areas and Strålfors, with a focus on the Nordic countries.

The key ratio consists of three overall satisfaction questions. The three questions were previously found in both the KTA and NKI and are also used in many external metrics such as the Swedish Quality Index (SQI), Danish Quality Index (DQI) and the European Performance Satisfaction Index (EPSI), which also allows for external benchmarking.

Quality: 1st-class mail

Swedish External Monitoring (SWEX) and Danish External Monitoring (DEX) are two independent external quality metrics that continuously measure the share of 1st-class letters that are delivered on time from customer to customer. Measurements are conducted by means of a statistically assured test mail activity that fulfills the requirements set forth in EN standard 13850. These measurements were conducted in 2013 by TNS SIFO and Quotas GmbH in Sweden and Denmark respectively. The results of the two measurements are weighted together into a group-wide outcome based on mail volume in each country.

Quality: parcels

The production systems in Sweden (LUPP) and Denmark (GTT) are two independent systems that measure the proportion of parcels delivered on time from first production scanning to the customer. Test products are weighted according to 19 (MyPack), 25 (Postpaket) and 15 (DPD Företagspaket 16:00) for Sweden and Erhvervspakker, PrivatPakker and Postpakker for Denmark.

Since the two measurements are not directly comparable, this is done in two separate measurements. PostNord is continuing work initiated in 2013 by gradually harmonizing measurements via a “CEM” system. PostNord will then have a joint Nordic report on the delivery quality for parcels based on the MyPack, PallEtt and DPD products.

Methods of measurement, external partners

An annual survey is conducted in Sweden of our partners’ perception of their collaboration with PostNord. In 2013, 285 randomly selected Swedish partner outlets were interviewed. The interviews were conducted by phone. The survey results are compiled in a Partner Satisfaction Index (NPI), a weighted average value of four separate questions on the overall perception of collaboration with PostNord.

Methods of measurement, employees

Average number of employees

Calculated by dividing the total number of paid hours by the standard number of hours for a full-time employee.

Total number of employees (LA1 and LA13)

Total number of employees at the end of the period. Divided into administrative staff and production staff. Production staff divided into basic staff and temporary staff.

Basic staff

All full- and part-time monthly salaried monthly employees. The definition of basic staffing is that it should cover the basic requirements of a “normal” production flow. Temporary staff covers “peaks” in production; for example during Christmas or vacation periods.

Personnel turnover (LA2)

The number of people ending their employment during the year in relation to basic staff at the end of the year.

Sick leave (LA7)

Sick leave in relation to regular, contracted working time, reported as a percentage.

Sick leave comprises absence due to illness when the employee himself/herself is sick.

Regular, contracted working hours the time of both hourly paid employees and temporary staff. In addition to regular work hours, this includes sick leave, vacations, parental leave and care for sick children and other paid leave.

Occupational injuries (LA7)

Registered occupational injuries in relation to hours worked (does not include injuries sustained during work-related travel). Minor injuries (first aid level) are included in the report. Calculations are based on the total number of hours worked, irrespective of type of employment. The injury ratio is calculated as the total number of injuries per 1,000,000 hours worked. Occupational injuries are reported to the nearest supervisor in Sweden and Denmark. Registration is done in the C2 system in Sweden, the Injury Reporting System (SKA) in Denmark and in a Management and Information System (LIS) in Norway. There is no special registration system in Finland, so reporting is done on special forms and compiled in a health and safety commission. Statistics on reported occupational injuries can be retrieved from the system and sorted into various categories such as falls, crushing and traffic injuries. The duty to record occupational injuries is made very clear.

Employee index (MIX)

The results of the group’s employee surveys are compiled in an employee index (MIX). Surveys are conducted in cooperation an external party, are anonymous and are analyzed by a partner independent from the group.

Leadership index (LIX)

The results of the group’s employee surveys are compiled in a leadership index (LIX). LIX measures levels of employee satisfaction with their closest supervisor, the degree to which employees believe their supervisors live up to PostNord’s leadership criteria: deliver, involve, take responsibility, clarity.

Methods of measurement, society

Corporate image

Corporate image is a survey conducted by external company TNS SIFO. The survey is based on a metric whereby approximately 400 private individuals per week (200 in Sweden and 200 in Denmark) answer questions on how they perceive Posten or Post Denmark. The survey is comprised of five key questions that, together, form an index. The result for PostNord is a weighted result for Posten in Sweden and Post Denmark (63% Posten in Sweden, 37% Post Denmark).