Impact, risk and opportunity management

[ESRS E5 ESRS 2 IRO-1; GRI 306-2]1

See “Actual and potential negative and positive impacts, risks and opportunities” in the management approach at the beginning of the chapter.

Similar to other environmental issues, Lenzing identifies the generation of waste from a life cycle perspective and extends the assessment of impacts up and down the value chain. In 2021, Lenzing standardized its approach to environmental aspects and impact assessment in accordance with ISO 14001. This standardized approach was aligned across all sites in 2022 and has been fully implemented by 2023.

1 In addition to the GRI disclosure, the corresponding ESRS section is noted. There is no claim to fulfilment of the ESRS in this and the following chapters.

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