GRI Content Index (English only)

2-6

Activities, value chain and other business relationships

ESRS 2 General disclosures: Strategy

2-7

Employees

S1 Own workforce: Employees in numbers

2-8

Workers who are not employees

S1 Own workforce: Employees in numbers

2-9

Governance structure and composition

Annual report: Group Corporate Governance Report

2-10

Nomination and selection of the highest governance body

Annual report: Group Corporate Governance Report

2-11

Chair of the highest governance body

Annual report: Group Corporate Governance Report

2-12

Role of the highest governance body in overseeing the management of impacts

ESRS 2 General disclosures: Governance of sustainability

ESRS 2 General disclosures: ESG Committees

ESRS 2 General disclosures: Risk management and internal controls over sustainability reporting

Annual report: Group Corporate Governance Report: Supervisory Board: Working procedures

2-13

Delegation of responsibility for managing impacts

ESRS 2 General disclosures: Governance of sustainability

2-14

Role of the highest governance body in sustainability reporting

ESRS 2 General disclosures: ESG Committees

2-15

Conflicts of interest

Annual report: Group Corporate Governance Report

2-16

Communication of critical concerns

G1 Business conduct: Actions: Communication of critical concerns to the highest governance body

2-17

Collective knowledge of the highest governance body

ESRS 2 General disclosures: Governance of sustainability

2-18

Evaluation of the performance of the highest governance body

ESRS 2 General disclosures: ESG Committees

Annual report: Group Corporate Governance Report

2-19

Remuneration policies

Remuneration report (2024 report available from 20/03/2025)

2-20

Process to determine remuneration

Remuneration policy (extra document)

2-21

Annual total compensation ratio

S1 Own workforce: Annual total remuneration ratio

2-22

Statement on sustainable development strategy

Annual report: Letter from the Chief Executive Officer

2-23

Policy commitments

G1 Business conduct: Lenzing Global Code of Business conduct

G1 Business conduct: Policies; Business conduct: Directives

S1 Own workforce: Policies

2-24

Embedding policy commitments

G1 Business conduct: Governance

G1 Business conduct: Lenzing Global Code of Business conduct

G1 Business conduct: Compliance training

2-25

Processes to remediate negative impacts

S1 Own workforce: Policies

S1 Own workforce: Channels to raise concerns

S2 Workers in the value chain: Policies

S2 Workers in the value chain: Channels and remediation

S4 Consumers and end-users: Policies

S4 Consumers and end-users: Channels to raise concerns

G1 Business conduct: Whistleblower system

2-26

Mechanisms for seeking advice and raising concerns

G1 Business conduct: Whistleblower system

2-27

Compliance with laws and regulations

G1 Business conduct: Metrics and targets

2-28

Membership associations

Focus paper "Stakeholder engagement" (extra document)

2-29

Approach to stakeholder engagement

ESRS 2 General disclosures: Partnering for systemic change

S1 Own workforce: Communication

2-30

Collective bargaining agreements

S1 Own workforce: Collective bargaining and social dialogue

Not material topic, but satisfies stakeholder interests.

3-1

Process to determine material topics

Double materiality analysis

3-2

List of material topics

Material impacts, risks and opportunities

3-3

Management of material topics

E1 Climate change: Management approach

E2 Pollution: Management approach

E3 Water and marine resources: Management approach

E4 Biodiversity and ecosystems: Management approach

E5 Resource use and circular economy: Management approach

S1 Own workforce: Management approach

S2 Workers in the value chain: Management approach

S4 Consumers and end-users: Management approach

Sustainable innovations: Management approach

Transparency: Management approach

ESRS 2 General disclosures: Sustainability targets, measures and progress

E1 Climate change: Metrics and targets

E2 Pollution: Metrics and targets

E3 Water and marine resources: Metrics and targets

E4 Biodiversity and ecosystems: Biodiversity targets

E5 Resource use and circular economy: Metrics and targets

S1 Own workforce: Metrics and targets

S2 Workers in the value chain: Metrics and targets

S4 Consumers and end-users: Metrics and targets

Sustainable innovations: Metrics and targets

Transparency: Metrics and targets

E 1 Climate change: Stakeholder engagement

E2 Pollution: Stakeholder engagement

E3 Water and marine resources: Stakeholder engagement

E4 Biodiversity and ecosystems: Stakeholder engagement

E5 Resource use and circular economy: Stakeholder engagement

S1 Own workforce: Stakeholder engagement

S2 Workers in the value chain: Stakeholder engagement

S4 Consumers and end-users: Stakeholder engagement

Sustainable innovations: Research collaborations

Transparency: Stakeholder engagement

201-1

Direct economic value generated and distributed

ESRS 2 General disclosures: Value creation at the Lenzing Group

201-2

Financial implications and other risks and opportunities due to climate change

E1 Climate change: Risk and opportunity assessment

Information regarding sub-points 201-2 a. ii. and v. is missing. It is expected to have this information available for the reporting 2025.

204-1

Proportion of spending on local suppliers

G1 Business conduct: Sourcing

205-1

Operations assessed for risks related to corruption

Data is not available in this form.

205-2

Communication and training about anti-corruption policies and procedures

G1 Business conduct: Actions

The fully required data is currently not available. A split bewteen category and region is not possible at the moment. We are however working on collecting the detailed information required.

205-3

Confirmed incidents of corruption and actions taken

G1 Business conduct: Metrics and targets

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

G1 Business conduct: Compliance violations

301-1

Materials used by weight or volume

E5 Resource use and circular economy: Resource inflows

301-2

Recycled input materials used

E5 Resource use and circular economy: Resource inflows

302-1

Energy consumption within the organization

E1 Climate change: Energy and fuels

Partly omission (302-1 c, d) due to confidentiality constraints for competitive reasons. Disclosed in MWh. Joules can be obtained by conversion.

302-2

Energy consumption outside of the organization

Data is currently not available, we are working on collecting it for future reporting.

302-3

Energy intensity

E1 Climate change: Energy and fuels

302-4

Reduction of energy consumption

Omission due to confidentiality constraints for competitive reasons.

303-1

Interactions with water as a shared resource

E3 Water and marine resources: Actions

Water and marine resources: Metrics and targets

303-2

Management of water discharge-related impacts

E3 Water and marine resources: Actions

E3 Water and marine resources: Water stewardship

303-3

Water withdrawal

E3 Water and marine resources: Water consumption

Disclosed in m³. Megaliters can be obtained by conversion.

303-4

Water discharge

E3 Water and marine resources: Water consumption

Disclosed in m³. Megaliters can be obtained by conversion.

303-5

Water consumption

E3 Water and marine resources: Water consumption

Disclosed in m³. Megaliters can be obtained by conversion.

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Annex: Additional information on chapters: Biodiversity Sensitive Areas / Protected sites near production sites

304-1 ii. subsurface and underground land leased is not applicable. Such area is not owned, leased or managed by Lenzing.

304-2

Significant impacts of activities, products and services on biodiversity

ESRS 2 General disclosures: Nature-related risk assessment according to TNFD

304-3

Habitats protected or restored

E4 Biodiversity and ecosystems: Metrics for biodiversity and ecosystem enhancement within LD Celulose’s plantations

E4 Biodiversity and ecosystems: Restoration and reforestation

E4 Biodiversity: Fiber brand-related climate protection, forest protection and afforestation projects 2024

E4 Biodiversity: Stakeholder Engagement

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

Data is currently not available, we are working on collecting it for future reporting.

305-1

Direct (Scope 1) GHG emissions

E1 Climate change: Lenzing’s greenhouse gas emissions

305-2

Energy indirect (Scope 2) GHG emissions

E1 Climate change: Lenzing’s greenhouse gas emissions

305-3

Other indirect (Scope 3) GHG emissions

E1 Climate change: Lenzing’s greenhouse gas emissions

305-4

GHG emissions intensity

E1 Climate change: Lenzing’s greenhouse gas emissions

305-5

Reduction of GHG emissions

E1 Climate change: Actions

Data is currently not fully available, we are working on collecting it for future reporting.

305-6

Emissions of ozone-depleting substances (ODS)

This data is currently not gathered, because Lenzing only emits a small amount of ozone-depleting substances. We are however working on improving the related reporting.

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

E2 Pollution: Pollution of air and water

306-1

Waste generation and significant waste-related impacts

E5 Resource use and circular economy: Resource outflows

306-2

Management of significant waste-related impacts

E5 Resource use and circular economy: Resource outflows

306-3

Waste generated

E5 Resource use and circular economy: Resource outflows

306-4

Waste diverted from disposal

E5 Resource use and circular economy: Resource outflows

306-5

Waste directed to disposal

E5 Resource use and circular economy: Resource outflows

308-1

New suppliers that were screened using environmental criteria

G1 Business conduct: Metrics and targets

G1 Business conduct: Sourcing

308-2

Negative environmental impacts in the supply chain and actions taken

G1 Business conduct: Metrics and targets

G1 Business conduct: Sourcing: Sustainable wood and dissolving wood pulp sourcing

401-1

New employee hires and employee turnover

S1 Own workforce: Employees in numbers

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

S1 Own workforce: Work-life balance and benefits provided actions

401-3

Parental leave

S1 Own workforce: Family-related leave

403-1

Occupational health and safety management system

S1 Own workforce: Lenzing’s actions: Health and safety actions

S1 Own workforce: Health and Safety at Lenzing

403-2

Hazard identification, risk assessment, and incident investigation

S1 Own workforce: Health and safety actions

403-3

Occupational health services

S1 Own workforce: Health care at Lenzing production facilities

403-4

Worker participation, consultation, and communication on occupational health and safety

S1 Own workforce: Communication

403-5

Worker training on occupational health and safety

S1 Own workforce: Safety training

403-6

Promotion of worker health

S1 Own workforce: Health promotion

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

S1 Own workforce: Contractors

403-8

Workers covered by an occupational health and safety management system

S1 Own workforce: Lenzing’s actions: Health and safety actions

S1 Own workforce: Health and Safety at Lenzing

403-9

Work-related injuries

S1 Own workforce: Health and Safety at Lenzing

403-10

Work-related ill health

S1 Own workforce: Health and Safety at Lenzing

404-1

Average hours of training per year per employee

S1 Own workforce: Learning and development

Data is currently not available, the split between employee categories is missing. We are working on expanding the data for future reporting.

404-2

Programs for upgrading employee skills and transition assistance programs

S1 Own workforce: Learning and development

404-3

Percentage of employees receiving regular performance and career development reviews

S1 Own workforce: Learning and development

405-1

Diversity of governance bodies and employees

ESRS 2 General disclosures: Governance of sustainability: Composition and diversity of board members

S1 Own workforce: Diversity metrics

Data refering to 405-1 b. iii. "Other indicators of diversity where relevant" is incomplete as employees are not categorized into employee categories.

405-2

Ratio of basic salary and remuneration of women to men

S1 Own workforce: Gender pay gap

406-1

Incidents of discrimination and corrective actions taken

S1 Own workforce: Raised concerns and human rights incidents

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

S2 Workers in the value chain: Metrics and targets

408-1

Operations and suppliers at significant risk for incidents of child labor

S2 Workers in the value chain: Metrics and targets

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

S2 Workers in the value chain: Metrics and targets

414-1

New suppliers that were screened using social criteria

G1 Business conduct: Metrics and targets

G1 Business conduct: Sourcing

Data is currently not fully available, data should be available to be reported in the report 2025/2026.

414-2

Negative social impacts in the supply chain and actions taken

Data is currently not fully available, data should be available to be reported in the report 2025/2026.

416-1

Assessment of the health and safety impacts of product and service categories

S4 Consumers and end-users: Actions

S4 Consumers and end-users: Metrics and targets

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

S4 Consumers and end-users: Metrics and targets

417-2

Incidents of non-compliance concerning product and service information and labeling

S4 Consumers and end-users: Metrics and targets

Number of suppliers responding to EcoVadis questionnaire

G1 Business conduct: Sustainable chemicals sourcing

Suppliers representing 80 percent spend with audit/internal assessmentet

G1 Business conduct: Metrics and targets

Proportion of wood source certified or controlled by forest certificate

G1 Business conduct: Wood and dissolving wood pulp certifications

Wood sourcing from Lenzing Group's own pulp mills in Austria and CZ

G1 Business conduct: Regional wood supply in Europe

Annex: Additional information on chapters: Wood and pulp procurement

Forest/plantation area Brazil

E4 Biodiversity and ecosystems: Metrics for biodiversity and ecosystem enhancement within LD Celulose’s plantations

Absolute emissions to water: SO₄

E2 Pollution: Pollution of air and water

Absolute emissions to water: Amine

E2 Pollution: Pollution of air and water

Specific emissions to water

E2 Pollution: Pollution of air and water

Specific emissions to air

E2 Pollution: Pollution of air and water

R&D expenditure, calculated acc. to Frascati

Sustainable innovations

Specialty fiber share

Sustainable innovations