ESRS 2 General disclosures

Abstract

This chapter outlines how Lenzing incorporates sustainability into its governance framework, strategy and reporting principles. It describes the management structure, responsibilities and decision-making processes that guide sustainability performance across the organization. The section further explains how Lenzing identifies material topics, engages with stakeholders, and reports transparently in line with the European Sustainability Reporting Standards. In addition, the reporting scope, data quality controls, and assurance processes are presented to ensure completeness and reliability of disclosed information. With clear governance, robust reporting principles, and a structured approach to accountability, Lenzing reinforces its commitment to responsible business management and long-term value creation.