LATEST NEWS AT CES
23.12.2025
The Packaging Executive Order, BEK no. 323 of 20 March 2025, establishes the statutory fees that companies subject to Extended Producer Responsibility (EPR) must pay to municipalities. The purpose of the producer responsibility scheme is to shift the cost of packaging waste from citizens to companies and to create incentives for reducing packaging volumes and increasing recyclability.
Together with SONFOR and Sønderborg Municipality, CES has translated the new regulation into a concrete calculation tool based on Activity-Based Costing (ABC). The model provides a fair, transparent, and documentable cost allocation across waste types – including the seven packaging fractions as well as packaging contained in residual waste.
What this delivers in practice:
Transparency regarding the cost of handling individual waste types
Documentation and audit trail for producer responsibility settlements
A strong basis for benchmarking across utilities
(At SONFOR alone, this concerns approximately DKK 22.5 million annually in packaging management.)
The model is supported by a structured Excel-based data setup, the CES Fee Calculation Model©, as well as a user-friendly time registration tool, CES Survey©, where employees allocate working time across the 35 relevant waste types. The result is a robust and accurate cost allocation that can be applied directly in municipal reporting and tariff setting.
If you work within a utility and would like to see how the model works in practice (outputs, allocation logic, and data requirements), or if you are interested in experience sharing and benchmarking, please contact Jesper Ryegaard Rasmussen – or reach out to Kim Gudiksen Hansen | CES ApS | +45 21 13 13 76 | Kim@ces.dk
26.03.2024
31. 12. 2023
22. 12. 2023
09. 15. 2023
Development of a tool to clarify the time usage of administrative employees, for the purpose of determining where in the value chain CO2 emissions occur - called "Activity Data Collector".
09. 10. 2023
Collaboration with the world's fifth-largest audit firm, BDO, which is the largest international player in Denmark within the segment of small and medium-sized enterprises (SMEs).
09. 05. 2023
Agreement with LOGEX B.V. for the exclusive distribution of the allocation tool Prodacapo for use in ESG reporting globally.
08. 22. 2023
From theory to practice: We have now completed an E-ABC© model for a construction company that wants to be a frontrunner in its area in the green transition.
In this context, we have used the theory E-VCA©, which is about incorporating the activities related to environmental efforts, but also the initiatives taken as protection against the external impact of the environment on the company - the so-called double materiality or double significance.
06. 21. 2023
Teaching in climate reporting with an economic perspective, Helnan Marselis Hotel, Aarhus together with Mia Walde from BDO and Louise Laumann Kjær from LODO.
06. 19. 2023
Development of a tool that can convert the income statement from costs in DKK to CO2 emissions and goods consumption in DKK to CO2 emissions. The tool has now been implemented with a specific customer under the name "CVR-Industry Code-Conversion".
05. 03. 2023
Agreement with Tumi-Consulting ApS, a Greenlandic consulting firm, assisting the Self-Government, Greenland Statistics, and the municipalities in Greenland with accounting and financial management tasks.
03. 06. 2023
Collaboration with AU and AAU regarding the latest research in the field, teaching and working with specific customer cases.