Resilience assessment

[E4-1 13]

As part of the Biodiversity Approach and Action Plan, Lenzing conducted an initial resilience analysis in 2024 applying the TNFD LEAP approach.¹ Details on the assessment of the resilience of the business model and strategy, including scope, key assumptions, time horizons, results and stakeholder involvement, are provided in the “Nature-related risk assessment” section of the “ESRS 2 General disclosures” chapter.

Biodiversity-sensitive areas

[E4 ESRS 2 SBM-3]

Lenzing operates seven sites that are located near biodiversity-sensitive areas: Lenzing (Austria), Heiligenkreuz (Austria), Paskov (Czech Republic), Grimsby (UK), Mobile (USA), Indianópolis (Brazil) and Nanjing (China)). For Lenzing’s operational sites Purwakarta (Indonesia) and Prachinburi (Thailand) no areas meeting the criteria were identified.

To assess proximity to biodiversity-sensitive and protected areas, Lenzing used several databases, including the Natura 2000 network, the Key Biodiversity Area network, Ramsar sites, European Environment Agency-European Protected Sites, the Emerald Network, the Protected Planet database, and UNESCO sites. The analysis considered terrestrial areas within 10 km of each site and water areas up to 30 km downstream.

[E4 ESRS 2 SBM-3 16a, 16c]

To date, there have been no documented significant impacts on the ecological status of the biodiversity-sensitive and protected areas, nor on any threatened species attributed to Lenzing’s operational sites.

[E4 ESRS 2 SBM-3 16b]

Additionally, no material negative impacts concerning desertification, soil sealing and land degradation have been identified.

All Lenzing sites have operation permits issued by the relevant regional authorities. These authorities coordinate with the bodies responsible for nearby biodiversity-sensitive areas to monitor any significant negative effects and, where necessary, request mitigation measures. No biodiversity-related mitigation measures were required during the reporting period.

For detailed information on biodiversity-sensitive and protected areas near Lenzing’s operational sites, please refer to the table “Biodiversity sensitive areas and protected sites near Lenzing production sites” in the “Annex”.

1Guidance on the identification and assessment of nature-related issues: the LEAP approach – TNFD