GRI content index

2-1

Organizational details

General information: About the sustainability statement

Consolidated Financial Statements: Note 3 and Note 41

2-2

Entities included in the organization´s sustainability reporting

General Information: About the sustainability statement

2-3

Reporting period, frequency and contact point

General Information: About the sustainability statement

2-4

Restatements of information

General Information: About the sustainability statement

2-5

External assurance

Annex

2-6

Activities, value chain and other business relationships

General Information: Strategy

2-7

Employees

Own workforce: Employees in numbers

2-8

Workers who are not employees

Own workforce: Employees in numbers

2-9

Governance structure and composition

General information: Governance structure for sustainability

Group Corporate Governance Report

2-10

Nomination and selection of the highest governance body

Group Corporate Governance Report

2-11

Chair of the highest governance body

Group Corporate Governance Report

2-12

Role of the highest governance body in overseeing the management of impacts

General information: Governance structure for sustainability

General information: ESG Committees

Group Corporate Governance Report

Risk report

2-13

Delegation of responsibility for managing impacts

General information: Governance structure for sustainability

2-14

Role of the highest governance body in sustainability reporting

General information: ESG Committees

2-15

Conflicts of interest

Group Corporate Governance Report

2-16

Communication of critical concerns

Business conduct: Sourcing

2-17

Collective knowledge of the highest governance body

General information: Governance structure for sustainability

2-18

Evaluation of the performance of the highest governance body

Group Corporate Governance Report

2-19

Remuneration policies

Remuneration Report (available from 21.03.2024)

2-20

Process to determine remuneration

Remuneration policy (extra document)

2-21

Annual total compensation ratio

Own workforce: Annual total compensation ratio

2-22

Statement on sustainable development strategy

Letter from the Chief Executive Officer

2-23

Policy commitments

Business conduct: Lenzing Global Code of Business conduct

Business conduct: Policies

Business Conduct: Directives

Own workforce: Policies

2-24

Embedding policy commitments

Business conduct: Lenzing Global Code of Business conduct

Business conduct: Policies

2-25

Processes to remediate negative impacts

Own workforce: Policies – Global Child Labor Remediation Procedure

Workers in the value chain: Policies

Workers in the value chain: Channels to raise concerns

Affected communities: Policies

Affected communities: Channels to raise concerns

Consumers and end-users: Policies

Consumers and end-users: Channels to raise concerns

Consumers and end-users: Actions

Business conduct

2-26

Mechanisms for seeking advice and raising concerns

Business conduct: Actions

2-27

Compliance with laws and regulations

Affected communities: Metrics and targets

2-28

Membership associations

Focus paper “Stakeholder engagement” (extra document)

2-29

Approach to stakeholder engagement

General information: Partnering for systemic change

Own workforce: Communication

Affected communities: Affected communities stakeholder engagement

Consumers and end-users: Consumers and end-users stakeholder engagement

2-30

Collective bargaining agreements

Own workforce: Collective bargaining agreements

3-3

Management of material topics

Climate change: Management approach

Pollution: Management approach

Water and marine resources: Management approach

Biodiversity and ecosystems: Management approach

Resource use and circular economy: Management approach

Own workforce: Management approach

Workers in the value chain: Management approach

Affected communities: Management approach

Consumers and end-users: Management approach

Sustainable innovations: Management approach

Digitalization and cyber security: Management approach

Raw material security: Management approach

Climate change: Stakeholder engagement

Pollution: Stakeholder engagement

Biodiversity and ecosystems: Stakeholder engagement

Resource use and circular economy: Stakeholder engagement

Own workforce: Stakeholder engagement

Workers in the value chain: Stakeholder engagement

Affected communities: Stakeholder engagement

Consumers and end-users: Stakeholder engagement

Sustainable innovations: Research collaborations

Digitalization and cyber security: Stakeholder engagement

Raw material security: Stakeholder engagement

201-1

Direct economic value generated and distributed

General information: Value creation at the Lenzing Group

201-2

Financial implications and other risks and opportunities due to climate change

Climate change: Impact, risk and opportunity management

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Data is currently not fully available. A dry run was done, data should be ready to be reported in the report 2024.

204-1

Proportion of spending on local suppliers

Business conduct: Sourcing

205-2

Communication and training about anti-corruption policies and procedures

Business conduct: Actions

The fully required data is currently not available. Only employee data is available, however, a split between category and region is not possible at the moment. We are however working on collecting the detailed information required.

205-3

Confirmed incidents of corruption and actions taken

Business conduct: Metrics and targets

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Business conduct: Metrics and targets

301-1

Materials used by weight or volume

Omission due to confidentiality constraints for competitive reasons.

301-2

Recycled input materials used

Omission due to confidentiality constraints for competitive reasons.

302-1

Energy consumption within the organization

Climate change: Energy and fuels

Omission due to confidentiality constraints for competitive reasons.

302-2

Energy consumption outside of the organization

Data is currently not available, we are working on collecting it for future reporting.

302-3

Energy intensity

Climate change: Energy and fuels

302-4

Reduction of energy consumption

Climate change: Metrics and targets

Omission due to confidentiality constraints for competitive reasons.

303-1

Interactions with water as a shared resource

Water and marine resources: Actions

Water and marine resources: Metrics and targets

303-2

Management of water discharge-related impacts

Water and marine resources: Water stewardship

303-3

Water withdrawal

Water and marine resources: Metrics and targets

303-4

Water discharge

Water and marine resources: Metrics and targets

303-5

Water consumption

Water and marine resources: Metrics and targets

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Biodiversity and ecosystems: Assessment: State of Lenzing’s influence and dependencies on Biodiversity and ecosystems

Biodiversity and ecosystems: Assessment: Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantations

304-1ii subsurface and underground land leased is not applicable. Such area is not owned, leased or managed by Lenzing.

304-2

Significant impacts of activities, products and services on biodiversity

Biodiversity and ecosystems: Assessment: State of Lenzing’s influence and dependencies on Biodiversity and ecosystems

Biodiversity and ecosystems: Assessment: Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantations

304-3

Habitats protected or restored

Biodiversity and ecosystems: Impact, risk and opportunity management

Biodiversity and ecosystems: Assessment: Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantations

Biodiversity and ecosystems: Restoration and reforestation

305-1

Direct (Scope 1) GHG emissions

Climate change: Lenzing`s greenhouse gas emissions

305-2

Energy indirect (Scope 2) GHG emissions

Climate change: Lenzing`s greenhouse gas emissions

305-3

Other indirect (Scope 3) GHG emissions

Climate change: Lenzing`s greenhouse gas emissions

305-4

GHG emissions intensity

Climate change: Lenzing`s greenhouse gas emissions

305-5

Reduction of GHG emissions

Data is currently not available, it is difficult to assign the reduction to specific projects, we are working on collecting it for future reporting.

305-6

Emissions of ozone-depleting substances (ODS)

This data is currently not gathered, because Lenzing only emits a small amount of ozone-depleting substances. We are however working on improving the related reporting.

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Pollution: Pollution of air, water and soil

306-1

Waste generation and significant waste-related impacts

Resource use and circular economy: Resource outflows – Waste management

306-2

Management of significant waste-related impacts

Resource use and circular economy: Resource outflows – Waste management

306-3

Waste generated

Resource use and circular economy: Resource outflows – Waste management

306-4

Waste diverted from disposal

Resource use and circular economy: Resource outflows – Waste management

306-5

Waste directed to disposal

Resource use and circular economy: Resource outflows – Waste management

308-1

New suppliers that were screened using environmental criteria

Business conduct: Sourcing

308-2

Negative environmental impacts in the supply chain and actions taken

Raw material security: Sustainable sourcing of wood and dissolving wood pulp

401-1

New employee hires and employee turnover

Own workforce: Employees in numbers

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Own workforce: Benefits provided

401-3

Parental leave

Own workforce: Parental leave

403-1

Occupational health and safety management system

Own workforce: Health and safety at Lenzing

403-2

Hazard identification, risk assessment, and incident investigation

Own workforce: Lenzing's actions

403-3

Occupational health services

Own workforce: Health care at Lenzing production facilities

403-4

Worker participation, consultation, and communication on occupational health and safety

Own workforce: Communication

403-5

Worker training on occupational health and safety

Own workforce: Safety training

403-6

Promotion of worker health

Own workforce: Health promotion

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Own workforce: Workers who are not employees

403-8

Workers covered by an occupational health and safety management system

Own workforce: Lenzing's actions – Health and safety management

Own workforce: Health and safety at Lenzing

403-9

Work-related injuries

Own workforce: Health and safety at Lenzing

403-10

Work-related ill health

Own workforce: Health and safety at Lenzing

404-1

Average hours of training per year per employee

Own workforce: Learning and development

Data is currently not available, the split between gender and employee category is missing. We are working on expanding the data for future reporting.

404-2

Programs for upgrading employee skills and transition assistance programs

Own workforce: Lenzing's actions

404-3

Percentage of employees receiving regular performance and career development reviews

Own workforce: Learning and development

Data is currently not available, the split between gender and employee category is missing. We are working on expanding the data for future reporting.

405-1

Diversity of governance bodies and employees

Own workforce: Equity, Diversity & Inclusion

405-2

Ratio of basic salary and remuneration of women to men

Data is currently not fully available. A dry run was done, data should be ready to be reported in the report 2024.

406-1

Incidents of discrimination and corrective actions taken

Own workforce: Human rights impacts

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Workers in the value chain: Metrics and targets

408-1

Operations and suppliers at significant risk for incidents of child labor

Workers in the value chain: Metrics and targets

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Workers in the value chain: Metrics and targets

413-1

Operations with local community engagement, impact assessments, and development programs

Affected communities: Actions; Focus paper “Community engagement” (extra document)

413-2

Operations with significant actual and potential negative impacts on local communities

Affected communities: Management approach

Affected communities: Actions

414-1

New suppliers that were screened using social criteria

Data is currently not fully available, data should be ready to be reported in the report 2024.

414-2

Negative social impacts in the supply chain and actions taken

Data is currently not fully available, data should be ready to be reported in the report 2024.

416-1

Assessment of the health and safety impacts of product and service categories

Consumers and end-users: Impact, risk and opportunity management

Consumers and end-users: Metrics and targets

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Consumers and end-users: Impact, risk and opportunity management

Consumers and end-users: Metrics and targets

417-2

Incidents of non-compliance concerning product and service information and labeling

Consumers and end-users: Impact, risk and opportunity management

Consumers and end-users: Metrics and targets

Number of suppliers responding to EcoVadis questionnaire

Business conduct: Sustainable chemicals sourcing

Suppliers representing 80 percent spend with audit/internal assessmentet

General information: Sustainability key performance indicators

Proportion of wood source certified or controlled by forest certificate

Business conduct: Pulpwood and dissolving wood pulp certifications

Wood sourcing from Lenzing Group's own pulp mills in Austria and CZ

Business conduct: Regional wood supply in Europe

Additional information on chapters: Wood and pulp procurement

Forest/plantation area Brazil

Biodiversity and ecosystems: Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantations

Specific water use

Water and marine resources: Metrics and targets

Absolute emissions to water

Pollution: Pollution of air, water and soil

Specific emissions to water

Pollution: Pollution of air, water and soil

R&D expenditure, calculated acc. to Frascati

Sustainable innovations

Specialty fiber share

General information: Sustainability key performance indicators