TNFD Index (English only)
TNFD General Requirements
The application of materiality |
The double materiality analysis of the Lenzing Group was conducted in 2024. 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. |
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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 Sustainability Report 2024 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 2024, 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. |
Part I. – Generic disclosures
Recommendations |
Recommended Disclosures |
Reference to the related sections of the report (2024) |
Reference to the related sections of the CDP questionnaire (2024) |
Governance |
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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: |
CDP: |
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b) Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities. |
Chapter ESRS 2 General disclosures: |
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c) Describe the organisation’s human rights policies and |
Chapter ESRS 2 General disclosures: |
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Strategy |
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Recommendations |
Recommended Disclosures |
Reference to ESRS and the related sections of the report (2024) |
Reference to the related sections of the CDP questionnaire (2024) |
Disclose the effects of nature-related dependencies, impacts, risks and opportunities on the organisation’s business |
a) Describe the nature-related dependencies, impacts, |
Chapter ESRS 2 General disclosures. |
CDP: |
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b) Describe the effect nature-related dependencies, |
Chapter ESRS 2 General disclosures: |
CDP: |
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c) Describe the resilience of the organisation’s strategy |
Chapter E4 Biodiversity and ecosystems: |
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d) Disclose the locations of assets and/or activities in the |
Chapter ESRS 2 General disclosures |
CDP: |
Risk and Impact Management |
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Recommendations |
Recommended Disclosures |
Reference to the related sections of the report (2024) |
Reference to the related sections of the CDP questionnaire (2024) |
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: |
CDP: |
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a_ii) Describe the organisation’s processes for |
Chapter ESRS 2 General disclosures: |
CDP: |
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b) Describe the organisation’s processes for managing |
ESRS 2 General disclosures: |
CDP: |
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c) Describe how processes for identifying, assessing, |
Chapter ESRS 2 General disclosures |
CDP: |
Metrics and Targets |
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Recommendations |
Recommended Disclosures |
Reference to the related sections of the report (2024) |
Reference to the related sections of the CDP questionnaire (2024) |
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a) Disclose the metrics used by the organization to assess and manage material nature-related |
Chapter E4 Biodiversity and ecosystems: |
CDP: |
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b) Disclose the metrics used by the organisation to assess and manage dependencies and |
Chapter E4 Biodiversity and ecosystems: |
CDP: |
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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: |
CDP: |
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 2024
ID metrics |
Driver of nature |
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/ |
C1.0 |
Total spatial footprint |
Total spatial footprint (km2) (sum of): |
Europe, woodland near Lenzing controlled by Lenzing: 40 ha. Multi-functional management with focus on ecosystem services. |
1.2 |
Land/ freshwater/ |
C1.0 |
Total spatial footprint |
b/ Total disturbed area (km2) |
Europe, woodland near Lenzing: 0 ha |
1.3 |
Land/ freshwater/ |
C1.0 |
Total spatial footprint |
c/ Total rehabilitated/restored area (km2). |
Europe, Lenzing woodland: 0 ha |
2.1 |
Land/ |
C1.1 |
Extent of land/freshwater/ocean |
Extent of land/freshwater/ocean ecosystem use change (km2) by: |
Own operations: Europe, Lenzing woodland: 0 ha |
2.2 |
Land/ freshwater/ |
C1.1 |
Extent of land/freshwater/ocean |
b/ Type of business activity |
N/A in 2024 as measures are put in place to ensure no deforestation and no conversion of primary forests |
3.1 |
Land/ freshwater/ |
C1.1 |
Extent of land/freshwater/ ocean |
Extent of land/freshwater/ ocean ecosystem conserved or restored (km2) split into: |
Europe, Lenzing woodland: 0 ha (no change in land use) |
3.2 |
Land/ freshwater/ |
C1.1 |
Extent of land/freshwater/ ocean |
b/ Required by statutes or regulations |
Europe, Lenzing woodland: 0 ha (no change in land use) |
4.1 |
Land/ freshwater/ |
C1.1 |
Extent of land/freshwater/ ocean |
Extent of land/freshwater/ ocean ecosystem that is sustainably managed (km2) by: |
Europe, Lenzing woodland: 40 ha of semi-natural forest |
5.1 |
Pollution/ pollution |
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/ |
C2.1 |
Wastewater discharged |
Volume of water discharged split into: |
see chapter E3 Water and marine resources: E3-4 (Water consumption) |
6.2 |
Pollution/ |
C2.1 |
Wastewater discharged |
Freshwater - Volume of discharged water (m3) |
see chapter E3 Water and marine resources: E3-4 (Water consumption) |
6.3 |
Pollution/ |
C2.1 |
Wastewater discharged |
Other-Volume of discharged water (m3) |
see chapter E3 Water and marine resources: E3-4 (Water consumption) |
6.4 |
Pollution/ |
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 |
see chapter E2 Pollution: E2-4 (Pollution of air and water) |
7.1-7.6 |
Pollution/ |
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: |
see chapter E5 Resource use and circular economy: ESRS E5-5 (Resource Outflow) |
9.1-9.5 |
Pollution/ |
C2.4 |
Non-GHG air pollutants |
Non-GHG air pollutants (tonnes) by type: |
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: |
Relevant for LD Celulose in Brazil, forests owned and managed: see separate table below |
15 |
State of Nature |
C5.0 |
Placeholder |
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: |
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) |
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No. |
Metric category |
Metrics subcategory |
ADDITIONAL SECTOR DISCLOSURES FOR FORESTRY, PULP AND PAPER |
- |
- |
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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: |
18 |
Response |
Dependency, IRO management: voluntary conservation, restoration, regeneration |
Forest conservation / restoration |
Propotion 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 |
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) |
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
ID metrics |
Driver of nature |
Metrics no |
Core global indicator |
Core global metrics |
Metrics for LD Celulose, Brazil |
Metrics for LD Celulose, Brazil |
1.1 |
Land/freshwater/ |
C1.0 |
Total spatial footprint |
Total spatial footprint (km2) (sum of): |
22 980 ha |
66 540 ha |
1.2 |
Land/freshwater/ |
C1.0 |
Total spatial footprint |
b/ Total disturbed area (km2) |
0 ha |
6 824 ha were harvested (eucalyptus plantations only) |
1.3 |
Land/freshwater/ |
C1.0 |
Total spatial footprint |
c/ Total rehabilitated/restored area (km2). |
70 ha of natural regeneration and natural expansion of the forest |
N/A |
2.1 |
Land/ |
C1.1 |
Extent of land/freshwater/ocean |
Extent of land/freshwater/ocean ecosystem use change (km2) by: |
0 ha |
55 ha conversion of degraded, formerly agricultural grassland to forest plantation. |
2.2 |
Land/freshwater/ |
C1.1 |
Extent of land/freshwater/ocean |
b/ Type of business activity |
N/A (nature protection) |
Business activity: Dissolving pulp production. |
3.1 |
Land/ |
C1.1 |
Extent of land/freshwater/ ocean |
Extent of land/freshwater/ ocean ecosystem conserved or restored (km2) split into: |
4198 ha |
N/A |
3.2 |
Land/ freshwater/ |
C1.1 |
Extent of land/freshwater/ ocean |
b/ Required by statutes or regulations |
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N/A |
4.1 |
Land/ |
C1.1 |
Extent of land/freshwater/ ocean |
Extent of land/freshwater/ ocean ecosystem that is sustainably managed (km2) by: |
whole area of protected forest |
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4.2 |
Land/freshwater/ |
C1.1 |
Extent of land/freshwater/ ocean |
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: |
see below, using Forest Europe indicators |
see below, using Forest Europe indicators |
14_2 |
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C5._Forest Europe |
Regeneration (Forest Europe Indicator) |
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70 ha of natural regeneration and natural expansion |
Harvested area is continuosly replanted |
14_3 |
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C5._Forest Europe |
Naturalness for 2023 (Forest Europe Indicator) |
size of the forest according to level of naturalness (2023) |
This value equals to protected areas (ha) in 2024: |
This value equals declared area of plantations in 2024: |
14_4 |
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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 |
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C5._Forest Europe |
Forest connectivity (Forest Europe Indicator) |
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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 |
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C5._Forest Europe |
Endangered forest species (Forest Europe Indicator) |
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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 |
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C5._Forest Europe |
Traditional forms of forest management (from Forest Europe Indicators) |
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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 |
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: |
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. |
same as on the left |
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No. |
Metric category |
Metrics subcategory |
ADDITIONAL SECTOR DISCLOSURES FOR FORESTRY, PULP AND PAPER |
- |
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- |
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) |
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