Metrics

Pollution of air and water

[E2-4 30c]

Pollution of air and water includes the significant emissions from the Lenzing Group’s pulp, viscose/modal and lyocell production units as well as the joint venture RVL Reststoffverwertung Lenzing GmbH. There are no material emissions to soil. The tables “Absolute emissions to air” and “Absolute emissions to water after wastewater treatment plant” include disclosures required under the Pollutant Release and Transfer Register (PRTR) and entity-specific disclosures of sulfur emissions to air, as well as amines and sulfate (SO₄) emissions to water. Lenzing also reports selected specific emissions in the tables “Specific emissions to air” to monitor legally relevant sulfur emissions and “Specific emissions to water after wastewater treatment plant” to track the wastewater targets and assess reductions in specific amine and sulfate emissions.

In line with ESRS requirements, annual emissions of PRTR pollutants are included in the reportable Group total only if the relevant emission threshold defined in EC No 166/2006 Annex II is exceeded at a given site. However, Lenzing chooses not to apply these thresholds to the following parameters:

• COD emissions, as they are relevant to the Wastewater target established prior to the applicability of ESRS.

• Sulfate and amine emissions to water and sulfur emissions to air, as they are not listed in Annex II of the PRTR and are therefore disclosed voluntarily.

The PRTR is a mandatory system used in the EU for tracking and reporting emissions of pollutants to air and water. While Lenzing’s EU sites follow the EU legislation and their PRTR data can be directly included in the sustainability report, PRTR rules do not apply to non-EU sites. Hence the Lenzing Group has adopted the following internal reporting principle to include PRTR-relevant pollutants for non-EU sites even though such reporting is not a regulatory requirement for these facilities.

For non-EU sites, Lenzing has adopted the following principles:

• Identification of relevant pollutants: Pollutants are identified on the basis of disclosures from EU sites, under the assumption that comparable production processes (pulp, viscose, lyocell) generate similar environmental issues, such as emissions.

• Assessment against PRTR thresholds: Each non-EU site is assessed against PRTR thresholds, with the large Lenzing (Austria) site serving as a reference point.

• Use of monitoring programs and third-party testing: All non-EU sites operate environmental and pollution monitoring programs that meet or exceed national legislation. However, not all identified PRTR pollutants are included in these programs. In such cases, Lenzing relies on independent third-party testing (e.g. biannual ZDHC tests at Nanjing (China) and Purwakarta (Indonesia)) to estimate whether emissions exceed PRTR thresholds and should be included in the Group totals. Concentrations measured in wastewater samples are multiplied by the annual discharge volumes to calculate annual emissions.

• Pollutants not measured: Some sites may not measure certain PRTR pollutants as they are not generated or no measuring requirements exist in local permitting conditions.

The methods used for quantifying the emissions at EU sites are reported in the publicly available PRTR disclosures and are based on direct and periodic measurements by internal and external laboratories. They comply with local and EU regulatory requirements and best practices and are reported to the relevant authorities. At non-EU sites, emissions are quantified according to local permitting requirements or legal obligations, local standards, or in the absence of these, according to Lenzing’s internal monitoring requirements.

[E2-4 31]

Methodological hierarchy for the PRTR quantification: the measurement methods are selected according to national regulations and permitting requirements. These may prescribe or allow inferior methods relative to direct measurements. However, employing inferior methods must be used for some pollutants because direct measurement technologies are not available. All sites follow a maintenance and calibration program for measuring instruments in line with internal and external requirements.

[MDR-M 77b]

No external body other than the assurance provider validates Group-level disclosures. At site level however, pollutants subject to permitting requirements are validated by the respective local authorities.

Emissions to air

Air emissions are mainly attributed to the pulp and viscose processes, as well as to energy generation from fuel combustion.

[E2-4 28a, 30a]

[voluntary information]

[E2-4 30b, MDR-M 77a]

The final emissions are calculated as a product of airflow and concentration.

The PRTR thresholds do not apply to the disclosure of sulfur emissions. However, thresholds have been applied to SO_x and NO_x emissions since ESRS requirements became effective. As a consequence, sites below the threshold are not included in the Group totals. In addition, Lenzing calculates the maximum air emissions using a mass-balance approach. To avoid any risk of underreporting, Lenzing reports the mass-balance results whenever they exceeded the values obtained from direct measurements.

Changes over time

[E2-4 30a]

After achieving the previous air emissions target in 2024, both absolute and specific sulfur emissions to air have been further reduced in the reporting year. All the Lenzing Group’s viscose fiber production sites (Lenzing (Austria), Nanjing (China) and Purwakarta (Indonesia)) are equipped with the best available waste-gas purification and recovery technologies, which are essential for efficient operations while keeping air emissions as low as possible.

Nitrogen oxide (NO_x) emissions are primarily linked to fuel combustion and pulp production processes. Absolute NO_x emissions have been slightly decreased in the reporting year due to natural fluctuation of business activities.

Sulfur oxide (SO₂) emissions occur in the pulp and viscose production processes and from the use of sulfur containing fuel for energy generation. Both absolute and specific SO₂ emissions decreased in 2025 due to decreased product output and energy generation.

Particulate matter (PM10) emissions arise from fuel combustion and pulp production. The indicator has been included in the reporting scope for the second consecutive year. In 2025, PM10 emissions slightly increased mainly due to higher pulp production volumes.

Emissions to water

[E2-4 28a, 30a]

[voluntary information]

[E2-4 30b, MDR-M 77a]

Emissions to water are calculated based on wastewater flow volumes and pollutant concentrations. All discharges from sites within Lenzing’s operational or financial control are included. This also covers discharges from separate legal entities treated in a WWTP that is within Lenzing (Austria) site’s operational control.

PRTR thresholds are not applied to COD and are not applicable to amine or sulfate emissions. All other emissions classified as PRTR pollutants are disclosed in the report for the second consecutive year. Reporting these values enables year-on-year comparisons with the previous reporting period.

Changes over time

[E2-4 30a]

COD emissions originate from pulp and all fiber production processes and are directly linked to Lenzing’s Group-level wastewater target. Total as well as specific COD emissions decreased compared to the previous year in both reporting scopes that comprise facilities relevant to the Wastewater target and all facilities including the two production sites in Indianópolis (Brazil) and Prachinburi (Thailand). To ensure consistency of the Wastewater target, COD emissions excluding these two newer sites are reported separately (see the tables “Absolute emissions to water after wastewater treatment plant” and “Specific emissions to water after wastewater treatment plant”). In 2025, this target has been achieved by specific COD emissions reduction of 24 percent from base 2014 as recently upgraded wastewater treatment plant at the sites in Grimsby (UK) and Purwakarta (Indonesia) became fully operational in 2025 (please see the “Actions” section for more information).

Sulfate emissions may occur during fiber and pulp production. Absolute and specific sulfate emissions significantly decreased mainly due to stabilized operations of the upgraded WWTP at the Purwakarta (Indonesia) site. Because sulfate is not classified as a PRTR pollutant, these emissions are disclosed voluntarily.

Amine emissions are specific to lyocell production. Lenzing monitors these emissions at all lyocell production sites. Both absolute and specific amine emissions decreased substantially, which corresponds to the start-up of the new WWTP at the Grimsby (UK) site. This is also true for total emissions of both phosphorus as well as halogenated organic compounds (AOX), which significantly decreased compared to the previous reporting year.

The increase of total nitrogen emissions is a result of improved monitoring of water pollutants at the viscose fiber production site in Purwakarta (Indonesia), which was not tested for nitrogen emissions to water before 2025.

In the reporting year, no production site exceeded emission thresholds for nonylphenol and nonylphenol ethoxylates (NP/NPEs). Emissions at this site are estimated using third-party measurements conducted every seven years, adjusted in line with the effluent quantity.

Other emissions to water (zinc and compounds, chlorides, and fluorides) remained stable at similar levels compared to the previous year.

Substances of concern and substances of very high concern

[E2-5 32]

Lenzing discloses all substances of concern (SoCs) and substances of very high concern (SVHCs) across the Group’s data inventory and production output. This includes purchased chemicals (whether imported or not), substances produced for on-site use as intermediates, chemical products placed on the market, and substances contained in articles sold.

[MDR-M 77a]

The definition of SoCs and SVHCs are included in the ESRS Annex II. Under this definition, a list of hazard classes or categories classified in Part 3 Annex VI to Regulation (EC) No.1272/2008 are outlined as criteria.

The chemicals containing SoCs and SVHCs are identified by mapping the hazard classes in the production chemical inventories of all Lenzing sites.

The amount of a SoCs or a SVHCs in a chemical mixture is calculated based on its percentage as disclosed in the Safety Data Sheet (SDS) provided by the supplier. The quantity breakdown of SoCs and SVHCs per hazard class are listed in the tables “Substances of concern (SoCs) by hazard classes” and “Substances of very high concern (SVHCs) by hazard classes”.

The total amount of SoCs is the absolute value irrespective of whether one SoCs falls under more than one hazard class (see table “Total amount of Substances of concern (SoCs)”).

[E2-5 34]

[E2-5 35]

[MDR-M 77b]

The metrics in this section are not validated by an external body other than the assurance provider.