TCFD Index (English only)

a) Describe the board’s oversight of climate-related risks and opportunities.

Chapter ESRS 2 General disclosures:

ESRS 2 GOV-1 (Governance)

ESRS 2 GOV-2 (ESG committee)

ESRS 2 GOV-3 (Board remuneration)

ESRS 2 GOV-5 (Risk management reporting)

Chapter E1 Climate change:

ESRS E1-2 (Policies)

ESRS 2 E1 SBM-3 (Impacts, risks and opportunities)

CDP:
4.1.1;
4.1.2;
4.1.2.1–4.1.2.7 Climate change
4.3;
4.3.1;
4.3.1.1–4.3.1.6 Climate change

b) Describe management’s role in assessing and managing climate-related risks and opportunities.

Chapter ESRS 2 General disclosures:

ESRS 2 GOV-1 (Governance)

ESRS 2 GOV-2 (ESG committee)

ESRS 2 SBM-2 (Stakeholder management)

CDP:
2.2.2.16;
4.3.1;
4.3.1.1–4.3.1.6 Climate change

a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.

Chapter ESRS 2 General disclosures:

ESRS 2 SBM-3 (Material impacts, risks and opportunities)

ESRS 2 E1 IRO-1 (Climate-related risk assessment)

Chapter E1 Climate change:

ESRS 2 E1 SBM-3 (Risk and opportunity assessment)

CDP:
2.2.1;
2.2.2.1–2.2.216 Climate change;
3.1;
3.1.1;
3.1.1.1–3.1.1.29 Climate change
3.6;
3.6.1;
3.6.1.1–3.6.1.26 Climate change

b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Chapter ESRS 2 General disclosures:

ESRS 2 SBM-3 (Material impacts, risks and opportunities)

ESRS 2 E1 IRO-1 (Climate-related risk assessment)

Chapter E1 Climate change:

ESRS 2 E1 SBM-3 (Risk and opportunity assessment)

ESRS E1-1 (Climate action plan)

ESRS E1-2 (Policies)

ESRS E1-3 (Actions)

ESRS E1-4 (Targets)

CDP:
3.1.2;
3.1.2.1-3.1.2.7 Climate change
5.1.2;
5.1.2.1-5.1.2.3 Climate change
5.2;
5.2.1-5.2.14 Climate change
5.3;
5.3.1;
5.3.2;
5.3.2.1-5.3.2.4;
5.11;
5.11.1;
5.11.1.1-5.11.1.6 Climate change
5.11.2;
5.11.2.1-5.11.2.4 Climate change
5.11.5;
5.11.5.1-5.11.5.3 Climate change
5.11.6;
5.11.6.1-5.11.6.12 Climate change
5.11.7;
5.11.7.1-5.11.7.11 Climate change
5.11.9;
5.11.9.1-5.11.9.6 Climate change

c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.

Chapter ESRS 2 General disclosures:

ESRS 2 E1 IRO-1 (Climate-related risk assessment)

Chapter E1 Climate change:

ESRS 2 E1 SBM-3 (Risk and opportunity assessment)

CDP:
5.1;
5.1.1;
5.1.1.1–5.1.1.11 Climate change

a) Describe the organization’s processes for identifying and assessing climate-related risks.

Chapter ESRS 2 General disclosures:

ESRS 2 IRO-1 (Double materiality analysis)

ESRS 2 E1 IRO-1 (Climate-related risk assessment)

CDP:
C2;
2.1;
2.2;
2.2.1;
2.2.1.1–2.2.1.6;
2.2.2
2.2.2.1–2.2.2.16 Climate change
2.2.7;
2.2.7.1–2.2.7.2

b) Describe the organization’s processes for managing climate-related risks.

Chapter ESRS 2 General disclosures:

ESRS 2 GOV-1 (Governance)

Chapter E1 Climate change:

ESRS 2 E1 SBM-3 (Risk and opportunity assessment)

ESRS E1-2 (Policies)

CDP:
C2;
2.1;
2.2;
2.2.1;
2.2.1.1–2.2.1.6;
2.2.2;
2.2.2.1–2.2.2.16 Climate change

c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.

Chapter ESRS 2 General disclosures:

ESRS 2 IRO-1 (Double materiality analysis)

ESRS 2 E1 IRO-1 (Climate-related risk assessment)

CDP:
2.2.2;
2.2.2.1–2.2.2.16 Climate change

a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Chapter E1 Climate change:

ESRS E1-4 (Targets)

CDP:
C6;
C7 Climate change

b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Chapter E1 Climate change:

ESRS E1-4 (Targets)

ESRS E1-6 (Lenzing’s greeenhouse gas emissions)

CDP:
C6;
C7 Climate change

c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.

Chapter E1 Climate change:

ESRS E1-4 (Targets)

CDP:
7.53.1;
7.53.1.1–7.53.1.85;
7.54;
7.54.3;
7.54.3.1–7.54.3.19;