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TNFD General Requirements

TNFD General Requirements

The application of materiality

The double materiality analysis of the Lenzing Group was revised in 2025. The primary focus was on assessing impacts, risks, and opportunities (IRO), all while considering the impact the company has on the environment and the impact the environment has on the company, as well as the financial implications.

The scope of disclosures

Disclosures for the entire Lenzing Group focus around the drivers of nature change, including Climate change, Land/freshwater use change, pollution, and resource use. In a separate table for own forest plantation operations, also more detailed State of Nature indicators are given.

The location of nature-related issues

Interfaces to nature were located at the production sites, the own forest plantations, and the sourcing of wood and pulp. Dependencies as well as potential negative and positive impacts were identified and assessed.

Integration with other sustainability-related disclosures

This TNFD annex of the Sustainabiltiy Report 2025 has mainly nature-related disclosures. Climate-related information according to TCFD is in the Climate chapter of the Report, and other disclosures in the respective Report chapters.

The time horizons considered

The disclosure period for quantitative and status indicators is the calendar year 2025, unless otherwise stated. A resilience analysis regarding nature-related issues, carried out for the 2024 Sustainability Report (see there) covered short term (zero to one years), mid-term (one to five years), and the long term (five to thirty years) periods.

The engagement of Indigenous Peoples, Local Communities and affected stakeholders in the identification and assessment of the organisation’s nature-related issues.

Through its “Naturally Positive” sustainability strategy and engaging in social and environmental initiatives, Lenzing tries to enhance the well-being of the regions where it operates. Dedicated to maintaining technological and safety standards, Lenzing prioritizes the safety and quality at its production sites to protect its employees and communities affected.
To protect and enhance nature and ecosystems as well as for positive effects on related communities, Lenzing states to promote a sustainable forest management with integrated biodiversity protection and a network of protected nature reserve areas for tree plantations, while respecting indigenous rights, especially land rights, where applicable.

Part I. – Generic disclosures

TNFD – Part I – Generic disclosures

Recommendations

Recommended Disclosures

Reference to the related sections of the report (2025)

Reference to the related sections of the CDP questionnaire (2025)

Governance

Disclose the organisation’s governance of nature-related dependencies, impacts, risks and opportunities.

a) Describe the board’s oversight of nature-related dependencies, impacts, risks and opportunities.

Chapter ESRS 2 General disclosures:
ESRS 2 GOV-1 (Governance)
ESRS 2 GOV-2 (ESG committee)
ESRS 2 GOV-3 (Board remuneration)
ESRS 2 GOV-5 (Risk managment reporting)

Chapter E4 Biodiversity and ecosystems:
Policies
Impacts, risks and opportunities

CDP:
4.1.1;
4.1.2;
4.1.2.1-4.1.2.7 Forests
4.1.2.1-4.1.2.7 Water
4.1.2.1-4.1.2.7 Biodiversity
4.2.1-4.2.3 Forests
4.2.1-4.2.3 Water
4.3;
4.3.1;
4.3.1.1-4.3.1.6 Forests
4.3.1.1-4.3.1.6 Water
4.3.1.1-4.3.1.6 Biodiversity

b) Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities.

Chapter ESRS 2 General disclosures:
ESRS 2 GOV-1 (Governance)
ESRS 2 GOV-2 (ESG committee)
ESRS 2 SBM-2 (Stakeholder management)

CDP:
2.2.2.16;
4.3.1;
4.3.1.1-4.3.1.6 Forests
4.3.1.1-4.3.1.6 Water
4.3.1.1-4.3.1.6 Biodiversity

c) Describe the organisation’s human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organisation’s assessment of, and response to, nature-related dependencies, impacts, risks and opportunities.

Chapter ESRS 2 General disclosures:
ESRS 2 SBM-2 (Stakeholder management)
ESRS 2 GOV-2 (ESG committee)
ESRS 2 GOV-4 (Statement on due diligence)

Chapter E4 Biodiversity and ecosystems:
ESRS E4-2 (Policies)
ESRS E4-3 (Actions)

 

 

 

 

 

Strategy

Disclose the effects of nature-related dependencies, impacts, risks and opportunities on the organisation’s business
model, strategy and financial planning where such information is material.

a) Describe the nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term.

Chapter ESRS 2 General disclosures:
ESRS 2 SBM-3 (Material impacts, risks and opportunities)
ESRS E4 ESRS 2 IRO-1 (Nature-related risk assessment)

Chapter E4 Biodiversity and ecosystems:
ESRS E4 ESRS 2 SBM-3 (Biodiversity-sensitive areas)

CDP:
2.2.1;
2.2.2.1-2.2.2.16 Forests
2.2.2.1-2.2.16 Water
3.1;
3.1.1;
3.6;
3.6.1;
3.6.1.1-3.6.1.26 Forests
3.6.1.1-3.6.1.26 Water
C11 Biodiversity

b) Describe the effect nature-related dependencies, impacts, risks and opportunities have had on the organisation’s business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place.

Chapter ESRS 2 General disclosures:
ESRS 2 SBM-3 (Material impacts, risks and opportunities)

Chapter E4 Biodiversity and ecosystems:
ESRS E4 ESRS SBM-3 (Biodiversity-sensitive areas)
ESRS E4-1 (Strategy)
ESRS E4-2 (Policies)
ESRS E4-3 (Actions)
ESRS E4-4 (Targets)

CDP:
5.1.2;
5.1.2.1-5.1.2.3 Forests
5.1.2.1-5.1.2.3 Water
5.3;
5.3.1;
5.3.2;
5.11;
5.11.1;
5.11.1.1-5.11.1.6 Forests
5.11.1.1-5.11.1.6 Water
5.11.2;
5.11.2.1-5.11.2.4 Forests
5.11.2.1-5.11.2.4 Water
5.11.5;
5.11.5.1-5.11.5.3 Forests
5.11.5.1-5.11.5.3 Water
5.11.7;
5.11.7.1-5.11.7.11 Forests
5.11.7.1-5.11.7.11 Water
5.11.8;
5.11.8.1-5.11.8.4
5.11.9;
5.11.9.1-5.11.9.6 Forests

c) Describe the resilience of the organisation’s strategy to nature-related risks and opportunities, taking into consideration different scenarios.

Chapter E4 Biodiversity and ecosystems:
ESRS E4-1 (Strategy)
ESRS E4-3 (Actions)

 

d) Disclose the locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations.

Chapter ESRS 2 General disclosures:
ESRS 2 SBM-3 (Material impacts, risks and opportunities)
ESRS E4 ESRS 2 IRO-1 (Nature-related risk assessment)

CDP:
C11 Biodiversity

 

 

 

 

Risk and Impact Management

Describe the processes used by the organisation to identify, assess, prioritise and monitor nature-related dependencies, impacts, risks and opportunities.

a_i) Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its direct operations.

Chapter ESRS 2 General disclosures:
ESRS 2 IRO-1 (Double materiality analysis)
ESRS E4 ESRS 2 IRO-1 (Nature-related risk assessment)

Chapter E4 Biodiversity and ecosystems:
ESRS E4-5 (Metrics)

CDP:
C2
2.1;
2.2;
2.2.1;
2.2.2.1-2.2.2.16 Forests
2.2.2.1-2.2.2.16 Water
2.2.7;
2.2.7.1-2.2.7.2;
2.3;

a_ii) Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in ist upstream and downstream value chain(s).

Chapter ESRS 2 General disclosures:
ESRS 2 IRO-1 (Double materiality analysis)
ESRS E4 ESRS 2 IRO-1 (Nature-related risk assessment)

CDP:
C2
2.1;
2.2.2.1-2.2.2.16 Forests
2.2.2.1-2.2.2.16 Water
2.2.7;
2.3;

b) Describe the organisation’s processes for managing nature-related dependencies, impacts, risks and opportunities.

ESRS 2 General disclosures:
ESRS 2 GOV-1 (Governance)

Chapter E4 Biodiversity and ecosystems:
ESRS E4-2 (Policies)

CDP:
C2
2.1;
2.2.2.1-2.2.2.16 Forests
2.2.2.1-2.2.2.16 Water
2.3;
C4
C11 Biodiversity

c) Describe how processes for identifying, assessing, prioritising and monitoring nature-related risks are integrated into and inform the organisation’s overall risk management processes.

Chapter ESRS 2 General disclosures:
ESRS 2 IRO-1 (Double materiality analysis)
ESRS E4 ESRS 2 IRO-1 (Nature-related risk assessment)

CDP:
2.2.2;
2.2.2.1-2.2.2.16 Forests
2.2.2.1-2.2.2.16 Water

Metrics and Targets

Disclose the metrics and targets used to assess and manage material nature-related dependencies, impacts, risks and opportunities.

a) Disclose the metrics used by the organization to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process.

Chapter E4 Biodiversity and ecosystems:
ESRS E4-4 (Targets)

CDP:
C6.-6.1.;
C8 Forests

b) Disclose the metrics used by the organisation to assess and manage dependencies and impacts on nature.

Chapter E4 Biodiversity and ecosystems:
ESRS E4-5 (Metrics)
and selected TNFD additional metrics for the sector (see below)

CDP:
C6-6.1;
8.1-8.10 Forests
C11.3 Biodiversity

c) Describe the targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these.

Chapter E4 Biodiversity and ecosystems:
ESRS E4-4 (Targets)

CDP:
8.1-8.7 Forests

Part II. – Indicators according to TNFD Additional sector guidance: forestry, pulp and paper

Indicators by TNFD in the Recommentations and in the Additional Sector Guidance for Forestry, Pulp and Paper

Please note this is work in progress. Majority of recommended metrics is reported, however part of indicators require further work and were not reported for 2025

TNFD – Part II – Indicators according to TNFD Additional sector guidance: forestry, pulp and paper

ID metrics

Driver of nature
change/Other
metric category

Metrics no

Core global indicator

Core global metrics

Metrics for Lenzing group excluding Brazilian site (metrics for forests in Brazil are reported in a separate table)

1.1

Land/ freshwater/
ocean-use change

C1.0

Total spatial footprint

Total spatial footprint (km2) (sum of):

a/ Total surface area controlled/ managed by the organization, where the organization has control (km2)

Europe, woodland near Lenzing controlled by Lenzing: 40 ha. Multi-functional management with focus on ecosystem services.

Built land and infrastructure (sites except forested areas in LD Celulose, Brazil): 791,58 ha

Brazil, forests owned and managed: see the separate table below

1.2

Land/ freshwater/
ocean-use change

C1.0

Total spatial footprint

b/ Total disturbed area (km2)

Europe, woodland near Lenzing: 0 ha
Built land and infrastructure (sites except LD Celulose, Brazil): 0 ha

1.3

Land/freshwater/
ocean-use change

C1.0

Total spatial footprint

c/ Total rehabilitated/restored area (km2).

Europe, Lenzing woodland: 0 ha
Built land and infrastructure (sites except LD Celulose, Brazil): 0 ha

2.1

Land/
freshwater/
ocean-use
change

C1.1

Extent of land/freshwater/ocean ecosystem use change

Extent of land/freshwater/ocean ecosystem use change (km2) by:

a/ Type of ecosystem; and

Own operations: Europe, Lenzing woodland: 0 ha

Supply chain: Lenzing’s wood and pulp policy, forest certificates (FSC®, PEFC), transparency through CDP Forests and implementing the Canopy pathway are ranked top with dark green shirt in the CanopyStyle initiative. Therefore, Lenzing is explicitelly committed to no deforestation in the supply chain and not sourcing from primary forests.

Brazil, forests owned and managed: see separate table below

2.2

Land/ freshwater/
ocean-use
change

C1.1

Extent of land/freshwater/ocean ecosystem use change

b/ Type of business activity

N/A in 2025 as measures are put in place to ensure no deforestation and no conversion of primary forests

3.1

Land/ freshwater/
ocean-use
change

C1.1

Extent of land/freshwater/ocean ecosystem use change

Extent of land/freshwater/ ocean ecosystem conserved or restored (km2) split into:

a/ Voluntary; and

Europe, Lenzing woodland: 0 ha (no change in land use)
Conservation projects inside and outside of our supply chain: see chapter E4 Biodiversity and ecosystems

3.2

Land/ freshwater/
ocean-use
change

C1.1

Extent of land/freshwater/ocean ecosystem use change

b/ Required by statutes or regulations

Europe, Lenzing woodland: 0 ha (no change in land use)

4.1

Land/ freshwater/
ocean-use
change

C1.1

Extent of land/freshwater/ocean ecosystem use change

Extent of land/freshwater/ocean ecosystem that is sustainably managed (km2) by:

a/ Type of ecosystem; and

Europe, Lenzing woodland: 40 ha of semi-natural forest

5.1

Pollution/ pollution
removal

C2.0

Pollutants (tonnes) released to soil split by type

Pesticides from forestry operations (different type of used pesticides)

Europe, Lenzing woodland: 0 tonnes (not used in the forest)

6.1

Pollution/
pollution
removal

C2.1

Wastewater discharged

Volume of water discharged split into:

Total – Volume of discharged water (m3)

see chapter E3 Water and marine resources: E3-4 (Water consumption)

6.2

Pollution/
pollution
removal

C2.1

Wastewater discharged

Freshwater – Volume of discharged water (m3)

see chapter E3 Water and marine resources: E3-4 (Water consumption)

6.3

Pollution/
pollution
removal

C2.1

Wastewater discharged

Other – Volume of discharged water (m3)

see chapter E3 Water and marine resources: E3-4 (Water consumption)

6.4

Pollution/
pollution
removal

C2.1

Wastewater discharged

Concentrations of key pollutants in the wastewater discharged, by type of pollutant, referring to sector specific guidance for types of pollutants

AOX, Nitrogen, Phosphorus, COD, SO4

see chapter E2 Pollution: E2-4 (Pollution of air and water)

7.1-7.6

Pollution/
pollution
removal

C2.2

Waste generation and disposal

Weight of hazardous and non-hazardous waste generated by type (tonnes), referring to sector-specific guidance for types of waste. Weight of hazardous and non-hazardous waste (tonnes) disposed of, split into:
Waste incinerated (with and without energy recovery); Waste sent to landfill; Other disposal methods.

Weight of hazardous and nonhazardous waste (tonnes) diverted from landfill, split into waste:
Reused; Recycled; and Other recovery operations.

see the Sustainability report’s Annex: E5-5 37, 39 (Waste)

9.1-9.5

Pollution/
pollution
removal

C2.4

Non-GHG air pollutants

Non-GHG air pollutants (tonnes) by type:
Particulate matter (PM2.5 and/or PM10);
Nitrogen oxides (NO2, NO and NO3);
Sulphur oxides (SO2, SO, SO3, SOx);
Ammonia (NH3): no emissions.

see chapter E2 Pollution: E2-4 (Pollution of air and water)

10

Resource use / replenishment

C3.0

Water withdrawal and consumption

Water withdrawal and consumption (m3) from areas of water scarcity, including identification of water source.

see chapter E3 Water and marine resources: E3-4 (Water consumption)

14

State of Nature

C5.0

Placeholder indicator: Ecosystem condition

For those organisations that choose to report on state of nature metrics, the TNFD encourages them to report the following indicators, and to refer to the TNFD additional guidance on measurement of the state of nature in Annex 2 of the LEAP approach:

• Level of ecosystem condition by type of ecosystem and business activity;
• Species extinction risk.

There are a number of different measurement options for these indicators. Thge TNFD does not currently specify one metric as there is no single metric that will capture all relevant dimenstions of changes to the state of nature and a consensus is still developing.

Relevant for LD Celulose in Brazil, forests owned and managed: see separate table below

15

State of Nature

C5.0

Placeholder indicator: Species extinction risk

For those organisations that choose to report on state of nature metrics, the TNFD encourages them to report the following indicators, and to refer to the TNFD additional guidance on measurement of the state of nature in Annex 2 of the LEAP approach:

• Level of ecosystem condition by type of ecosystem and business activity;
• Species extinction risk.

Relevant for LD Celulose in Brazil, forests owned and managed: see separate table below

16

Climate change

(no code in Guidance)

GHG emissions

IFRS S2 climate-related disclosures

see chapter E1 Climate change: ESRS E1-6 (Accounting principles)

 

 

 

 

 

 

No.

Metric category

Metrics subcategory

ADDITIONAL SECTOR DISCLOSURES FOR FORESTRY, PULP AND PAPER

–

–

17

Response

Dependency, IRO management: value chain

Forest certification

The proportion of forest area (%) certified by broadly recognised third-party certification systems with a global presence, such as: the Forest Stewardship Council (FSC), Programme for the Endorsement of Forest Certification (PEFC) and Sustainable Forestry Initiative (SFI). ‘Controlled Wood’, ‘Controlled Sources’ or ‘SFI Fiber Sourcing’ are excluded.

Supply chain data:
see chapter G1 Business conduct: G1-2 (Sourcing: Sustainable wood and dissolving wood pulp sourcing)

Percentage of tonnes of pulp sourced with certification: 78,9%
PEFC: 36.5%
FSC 100%: 0.00%
FSC mix credit: 42.3%
FSC Controlled Wood: 21.1%
No claim: 0,00%

Note, for 2025, the data show percentage of tonnage, not proportions of forest area certified.

18

Response

Dependency, IRO management: voluntary conservation, restoration, regeneration

Forest conservation / restoration

Proportion of land owned, leased or managed that is designed for restoration or conservation.

Europe, woodland near Lenzing controlled by Lenzing: no official conservation status

23

Response

Dependency, IRO management: value chain

Non-certified wood/fiber covered
by due diligence and traceability
systems

Proportion (%) of non-certified wood or fibre covered by due diligence and traceability systems.

see chapter G1 Business conduct: G1-2 (Sourcing: Sustainable wood and dissolving wood pulp sourcing)

Controlled wood: 21,1% of total.
No sourcing without certificate or due diligence.

Part III. – Own forest plantations in LD Celulose, Brazil

Indicators by TNFD in the Recommentations and in the Additional Sector Guidance for Forestry, Pulp and Paper, plus some from Forest Europe

TNFD – Part III – Own forest plantations in LD Celulose, Brazil

ID metrics

Driver of nature
change/Other
metric category

Metrics no

Core global indicator

Core global metrics

Metrics for LD Celulose, Brazil
for protected areas

Metrics for LD Celulose, Brazil
for plantation area

1.1

Land/freshwater/
ocean-use change

C1.0

Total spatial footprint

Total spatial footprint (km2) (sum of):

a/ Total surface area controlled/ managed by the organization, where the organization has control (km2)

23,563 ha (2024: 22, 980 ha)
see land use table in Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation (chapter E4-5)

71,089 ha (2024: 66,540 ha)
for details see land use table in Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation see chapter E4 Biodiversity and ecoystems: E4-5 (Metrics)

1.2

Land/freshwater/
ocean-use change

C1.0

Total spatial footprint

b/ Total disturbed area (km2)

0 ha

6,492 ha (2024: 6,824 ha) were harvested and replanted (eucalyptus plantations only)

1.3

Land/ freshwater/
ocean-use change

C1.0

Total spatial footprint

c/ Total rehabilitated/restored area (km2).

70 ha of natural regeneration and natural expansion of the forest (There are no new areas of regeneration - this area continues to regenerate naturally.)
88.74 ha (2024: 204.06 ha) of afforestation and regeneration by planting and/or seeding
0% of coppice, as coppice is not carried out in areas of native vegetation

N/A

2.1

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

Extent of land/freshwater/ocean ecosystem use change (km2) by:

a/ Type of ecosystem; and

0 ha
see Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation (chapter E4-5)

2025: 3,014 ha (2024: 55 ha) conversion of degraded, formerly agricultural grassland to forest plantation.
No conversion of primary forests, other naturally regenerating (second growth) forests, savannahs, grasslands and freshwater natural ecosystems.

2.2

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

b/ Type of business activity

N/A (nature protection)

Business activity: Dissolving pulp production.
Extent see above.

3.1

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

Extent of land/freshwater/ ocean ecosystem conserved or restored (km2) split into:

a/ Voluntary; and

3,675 ha (2024: 4,198 ha) (regulated protected area subtracted from total protected area)

N/A

3.2

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

b/ Required by statutes or regulations

19,888 ha (2024: 18,782 ha) (20% of total area)
see Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation (chapter E4-5).

N/A

4.1

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

Extent of land/freshwater/ ocean ecosystem that is sustainably managed (km2) by:
a/ Type of ecosystem; and

whole area of protected forest
see Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation (chapter E4-5)

see FSC area in land use table in Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation
see chapter E4 Biodiversity and ecoystems: E4-5 (Metrics)

4.2

Land/freshwater/
ocean-use change

C1.1

Extent of land/freshwater/ ocean ecosystem use change

b/ Type of business activity

N/A (nature protection)

pulp production

14

State of Nature

C5.0

Placeholder indicator: Ecosystem condition

For those organisations that choose to report on state of nature metrics, the TNFD encourages them to report the following indicators, and to refer to the TNFD additional guidance on measurement of the state of nature in Annex 2 of the LEAP approach:

• Level of ecosystem condition by type of ecosystem and business activity;
• Species extinction risk.

There are a number of different measurement options for these indicators. Thge TNFD does not currently specify one metric as there is no single metric that will capture all relevant dimenstions of changes to the state of nature and a consensus is still developing.

see below, using Forest Europe indicators

see below, using Forest Europe indicators

14_2

 

C5._Forest Europe

Regeneration (Forest Europe Indicator)

 

70 ha of natural regeneration and natural expansion of the forest (There are no new areas of regeneration - this area continues to regenerate naturally.)
88,74 ha of afforestation and regeneration by planting and/or seeding
0% of coppice, as coppice is not carried out in areas of native vegetation

Harvested area is continuosly replanted

14_3

 

C5._Forest Europe

Naturalness for 2023 (Forest Europe Indicator)

size of the forest according to level of naturalness (2023)

In the Brazilian context, Protected areas in the plantations are counted as semi-natural forests (ha); in 2025: 23,563 ha (E4-5)

This value equals declared area of plantations in 2025:
71,089 ha (2024: 66,540 ha)
see chapter E4 Biodiversity and ecoystems: E4-5 (Metrics)

14_4

 

C5._Forest Europe

Naturalness for 2024 (Forest Europe Indicator)

size of the forest according to level of naturalness (2024)

semi-natural forests are equal to protected areas (ha), see metrics 1.1

plantations are equal to declared area of plantations, see metrics 1.1

14_7

 

C5._Forest Europe

Forest connectivity (Forest Europe Indicator)

 

At LD Celulose, we use mosaic planting as a good practice, as well as the interconnectivity of preservation areas through biodiversity corridors. (see E4-5 for more information)

N/A

14_8

 

C5._Forest Europe

Endangered forest species (Forest Europe Indicator)

 

Two species are threatened at national level, the catuaba (Anemopaegma arvense) in the cerrado and ecological restoration areas, considered in danger of extinction at national level and the garapa (Apuleia leiocarpa) as vulnerable in forest environments. At a global level, only the species Handroanthus serratifolius (yellow ipê), found in savanna and forest areas, is considered endangered. The species Caryocar brasiliense (pequi), Handroanthus ochraceus (ipê-amarelo), Handroanthus serratifolius (ipê-amarelo), Tabebuia aurea (ipê-amarelo-craibeira) and Tabebuia roseoalba (ipê-branco) are considered immune to cutting according to the State Law No. 20,308/2012. Species monitoring report with detailed data was disclosed to Lenzing´s auditor.

0

14_10

 

C5._Forest Europe

Traditional forms of forest management (from Forest Europe Indicators)

 

The result of this indicator is zero. At LD Celulose we do not manage native forests and we also do not have any planted forests in areas of traditional communities or indigenous peoples.

N/A

15

State of Nature

C5.0

Placeholder
indicator: Species extinction risk

For those organisations that choose to report on state of nature metrics, the TNFD encourages them to report the following indicators, and to refer to the TNFD additional guidance on measurement of the state of nature in Annex 2 of the LEAP approach:

• Level of ecosystem condition by type of ecosystem and business activity;
• Species extinction risk.

We monitor fauna in our forest areas annually, including changes in the species count. In 2024 a biodiversity guide was launched that shows the endemic and threatened species registered on our farms.
Follow the link to access the biodiversity guide in English for public:
https://share.lenzing.com/index.php/s/3LiBoMxxkZ6PjzB
Species monitoring report with detailed data was disclosed to Lenzing´s auditor.

same as on the left

 

 

 

 

 

 

 

No.

Metric category

Metrics subcategory

ADDITIONAL SECTOR DISCLOSURES FOR FORESTRY, PULP AND PAPER

–

 

–

17

Response

Dependency, IRO management: value chain

Forest certification

The proportion of forest area (%) certified by broadly recognised third-party certification systems with a global presence, such as: the Forest Stewardship Council (FSC), Programme for the Endorsement of Forest Certification (PEFC) and Sustainable Forestry Initiative (SFI). ‘Controlled Wood’, ‘Controlled Sources’ or ‘SFI Fiber Sourcing’ are excluded.

N/A (protected area is not subjected to certification)

see FSC area in land use table in Measures for biodiversity and ecosystem enhancement within LD Celulose’s plantation
see chapter E4 Biodiversity and ecoystems: E4-5 (Metrics)

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