GRI Content Index

GRI Disclosure		Link	Remarks and Omissions
102‑1	Name of the organization	About this report
102‑2	Activities, brands, products, and services	Value creation in the Lenzing Group
102‑3	Location of headquarters	The locations of the Lenzing Group
102‑4	Location of operations	The locations of the Lenzing Group
102‑5	Ownership and legal form	Lenzing Group: A brief portrait
102‑6	Markets served	Value creation in the Lenzing Group The locations of the Lenzing Group
102‑7	Scale of the organization	Lenzing Group: Sustainability key performance indicators Lenzing Group: A brief portrait
102‑8	Information on employees and other workers	Lenzing Group: Sustainability key performance indicators Human rights & fair labor practices: Employees: Employees in numbers	Temporary contracts are only concluded on an exceptional basis and account for less than 1 percent of the contracts in the Lenzing Group (employees and apprentices). New hires usually are provided with contracts limited to a probation period which are changed into permanent contracts after this trial period has expired. 102-8 d) – f) do not apply for Lenzing.
102‑9	Supply chain	Highlights of the year About this report
102‑10	Significant changes to the organization and its supply chain		There are no significant changes to the size, structure, ownership, or supply chain of the Lenzing Group in 2021.
102‑11	Precautionary Principle or approach	“Naturally positive” sustainability strategy: United Nations Sustainable Development Goals (SDGs)
102‑12	External initiatives	“Naturally positive” sustainability strategy: United Nations Sustainable Development Goals (SDGs) Circularity & resources Raw material security Climate & energy “Stakeholders” focus paper
102‑13	Membership of associations	Climate & energy Circularity & resources “Stakeholders” focus paper

GRI Disclosure		Link	Remarks and Omissions
102‑14	Statement from senior decision-maker	Letter from the Chief Executive Officer
102‑15	Key impacts, risks, and opportunities	Value creation in the Lenzing Group Risk management Climate & energy Annex: NaDiVeG compliance table

GRI Disclosure		Link	Remarks and Omissions
102‑16	Values, principles, standards, and norms of behavior	“Naturally positive” sustainability strategy Business ethics

GRI Disclosure		Link	Remarks and Omissions
102‑18	Governance structure	Governance structure for sustainability Lenzing Group Annual Report: Corporate Governance Report

GRI Disclosure		Link
102‑40	List of stakeholder groups	“Naturally positive” sustainability strategy
102‑41	Collective bargaining agreements	Human rights & fair labor practices: Employees
102‑42	Identifying and selecting stakeholders	“Naturally positive” sustainability strategy
102‑43	Approach to stakeholder engagement	“Naturally positive” sustainability strategy “Stakeholders” focus paper
102‑44	Key topics and concerns raised	Materiality analysis “Naturally positive” sustainability strategy

GRI Disclosure		Link
102‑45	Entities included in the consolidated financial statements	About this report Lenzing Group Annual Report
102‑46	Defining report content and topic Boundaries	About this report Materiality analysis “Materiality analysis” focus paper
102‑47	List of material topics	Materiality analysis “Materiality analysis” focus paper
102‑48	Restatements of information	About this report Lenzing Group: Sustainability key performance indicators Climate & energy: Lenzing Group’s current carbon footprint: Greenhouse gas emissions of the Lenzing Group
102‑49	Changes in reporting	Materiality analysis
102‑50	Reporting period	About this report
102‑51	Date of most recent report	About this report
102‑52	Reporting cycle	About this report
102‑53	Contact point for questions regarding the report	About this report
102‑54	Claims of reporting in accordance with the GRI Standards	About this report
102‑55	GRI Content Index	Annex: GRI Content Index
102‑56	External assurance	Annex: Independent Assurance Report on the Non-financial Reporting

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Naturally positive” sustainability strategy: Strategic focus areas “Materiality analysis” focus paper Circularity & resources
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Circularity & resources
103‑3	Evaluation of the management approach	Circularity & resources

GRI 306: Waste 2020
306‑1	Waste generation and significant waste-related impacts	Circularity & resources: Waste management
306‑2	Management of sigificant waste-related impacts	Circularity & resources: Waste management
306‑3	Waste generated	Circularity & resources: Waste management

Disclosures		Link	Remarks and Omissions
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group Materiality analysis “Materiality analysis” focus paper Climate & energy
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Climate & energy
103‑3	Evaluation of the management approach	Climate & energy

GRI 201: Economic Performance 2016
201‑2	Financial implications and other risks and opportunities due to climate change	Value creation in the Lenzing Group Climate & energy

GRI 305: Emissions 2016
305‑1	Energy direct (Scope 1) GHG emissions	Climate & energy
305‑2	Energy indirect (Scope 2) GHG emissions	Climate & energy
305‑3	Other indirect (Scope 3) GHG emissions	Climate & energy
305‑4	GHG emissions intensity	Lenzing Group: Sustainability key performance indicators Climate & energy
305‑7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	Sustainable innovations: Air emissions “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Climate & energy

GRI 302: Energy 2016
302‑1	Energy consumption within the organization	Climate & energy	The disclosure of the detailed energy consumption is not possible for reasons of competiton.
302‑3	Energy intensity	Lenzing Group: Sustainability key performance indicators Climate & energy

Disclosures		Link	Remarks and Omissions
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Materiality analysis” focus paper Raw material security
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Raw material security
103‑3	Evaluation of the management approach	Raw material security

GRI 204: Procurement Practices 2016
204‑1	Proportion of spending on local suppliers	Raw material security: Sustainable sourcing of wood and dissolving wood pulp Raw material security: Sustainable chemicals sourcing

GRI 308: Supplier Environmental Assessment 2016
308‑1	New suppliers that were screened using environmental criteria	Raw material security: Sustainable sourcing of wood and dissolving wood pulp
308‑2	Negative environmental impacts in the supply chain and actions taken	Raw material security: Procurement management and supplier	Number of suppliers identified as having significant actual and potential negative environmental impacts: 0

Own indicator
Proportion of suppliers with EcoVadis rating in %		Lenzing Group: Sustainability key performance indicators “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Raw material security
Proportion of wood source certified or controlled by forest certificate		Share of FSC/PEFC certified/controlled wood & pulp Raw material security: Sustainable sourcing of wood and dissolving wood pulp Lenzing Group: Sustainability key performance indicators
Own pulp share in %		Raw material security: Sustainable sourcing of wood and dissolving wood pulp Lenzing Group: Sustainability key performance indicators
Wood sourcing from Lenzing Group’s own pulp mills in Austria and CZ		Raw material security: Sustainable sourcing of wood and dissolving wood pulp

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group: Resilience of the business model: well prepared for the future Materiality analysis “Materiality analysis” focus paper Biodiversity & ecosystems
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Biodiversity & ecosystems
103‑3	Evaluation of the management approach	Biodiversity & ecosystems

GRI 304: Biodiversity 2016
304‑1	Significant impacts of activities, products, and services	Biodiversity & ecosystems
304‑2	Significant impacts of activities, products, and services on biodiversity	Biodiversity & ecosystems “Wood and Pulp” focus paper
304‑3	Habitats protected or restored	Biodiversity & ecosystems “Naturally positive” sustainability strategy: Sustainability targets, measures and progress

Own indicator
Forest/plantation area Brazil (ha and % of total)		Biodiversity & ecosystems

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Materiality analysis” focus paper Sustainable innovations: Sustainability drives innovation
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Sustainable innovations: Sustainability drives innovation
103‑3	Evaluation of the management approach	Sustainable innovations: Sustainability drives innovation

Own indicator
R&D expenditure, calculated acc. to Frascati		Lenzing Group: Sustainability key performance indicators Sustainable innovations
Specialty fiber share in %		Lenzing Group: Sustainability key performance indicators

Disclosures		Link
GRI 303: Water and Effluents 2018
303‑1	Interactions with water as a shared resource	Sustainable innovations: Water stewardship
303‑2	Management of water discharge-related impacts	Sustainable innovations: Water stewardship
303‑3	Water withdrawal	Sustainable innovations: Water stewardship
303‑4	Water discharge	Sustainable innovations: Water stewardship
303‑5	Water consumption	Sustainable innovations: Water stewardship

Own indicator
Specific water use (m³/t, 2014 = 100%)		Lenzing Group: Sustainability key performance indicators Sustainable innovations: Water stewardship
Specific water emissions after wastewater treatment (kg/t, 2014 = 100%)		Lenzing Group: Sustainability key performance indicators Sustainable innovations: Wastewater (water effluents)

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis Sustainable innovations “Materiality analysis” focus paper
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Sustainable innovations
103‑3	Evaluation of the management approach	Sustainable innovations

Own indicator
Proportion of suppliers with EcoVadis rating in %		Lenzing Group: Sustainability key performance indicators “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Raw material security
Specific water emissions after wastewater treatment (kg/t, 2014 = 100%)		Lenzing Group: Sustainability key performance indicators Sustainable innovations: Wastewater (water effluents)

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Materiality analysis” focus paper Sustainable innovations: Process innovations drive efficiency and sustainability
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Sustainable innovations: Process innovations drive efficiency and sustainability
103‑3	Evaluation of the management approach	Sustainable innovations: Process innovations drive efficiency and sustainability

GRI 305: Emissions 2016
305‑1	Energy direct (Scope 1) GHG emissions	Climate & energy
305‑2	Energy indirect (Scope 2) GHG emissions	Climate & energy
305‑4	GHG emissions intensity	Lenzing Group: Sustainability key performance indicators Climate & energy
305‑7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	Sustainable innovations: Process innovations drive efficiency and sustainability “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Climate & energy

Disclosures		Link	Remarks and Omissions
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Materiality analysis” focus paper Sustainable innovations: Product quality & safety
103‑2	The management approach and its components	Raw material security: Sustainable sourcing of wood and dissolving wood pulp Sustainable innovations: Product quality & safety
103‑3	Evaluation of the management approach	Raw material security: Sustainable sourcing of wood and dissolving wood pulp Sustainable innovations: Product quality & safety

GRI 416: Customer Health & safety 2016
416‑1	Assessment of the Health & safety impacts of product and service categories	Sustainable innovations: Product quality & safety
416‑2	Incidents of non-compliance concerning the Health & safety impacts of products and services	Sustainable innovations: Product quality & safety	There were no incidents of non-compliance concerning the Health & safety impacts of products and services.

GRI 417: Marketing & Labeling 2016
417‑2	Incidents of non-compliance concerning product and service information and labeling	Raw material security: Sustainable sourcing of wood and dissolving wood pulp Sustainable innovations: Product quality & safety	There was no incident of non-compliance with voluntary codes concerning product and service information (FSC labeling) in the reporting period.

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Materiality analysis “Materiality analysis” focus paper Sustainable innovations: Sustainability drives innovation
103‑2	The management approach and its components	Sustainable innovations: Sustainability drives innovation
103‑3	Evaluation of the management approach	Sustainable innovations: Sustainability drives innovation

Own indicator
Specialty fiber share in %		Lenzing Group: Sustainability key performance indicators

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group Materiality analysis “Materiality analysis” focus paper Health & safety
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Health & safety
103‑3	Evaluation of the management approach	Health & safety

GRI 403: Occupational Health & safety 2018
403‑1	Occupational Health & safety management system	Health & safety
403‑2	Hazard identification, risk assessment, and incident investigation	Health & safety
403‑3	Occupational health services	Health & safety
403‑4	Worker participation, consultation, and communication on occupational Health & safety	Health & safety
403‑5	Worker training on occupational Health & safety	Health & safety
403‑6	Promotion of worker health	Health & safety
403‑7	Prevention and mitigation of occupational Health & safety impacts directly linked by business relationships	Health & safety
403‑9	Work-related injuries	Lenzing Group: Sustainability key performance indicators Annex: Supplementary information pursuant to §243b UGB: Lenzing Aktiengesellschaft – Safety

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group Materiality analysis “Materiality analysis” focus paper Human rights & fair labor practices
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Human rights & fair labor practices
103‑3	Evaluation of the management approach	Human rights & fair labor practices

GRI 401: Employment 2016
401‑1	New employee hires and employee turnover	Human rights & fair labor practices: Employees: Employees in numbers

GRI 404: Training and Education 2016
404‑2	Programs for upgrading employee skills and transition assistance programs	Human rights & fair labor practices: Employees: Learning & development

GRI 405: Diversity and Equal Opportunity 2016
405‑1	Diversity of governance bodies and employees	“Naturally positive” sustainability strategy: Sustainability targets, measures and progress Human rights & fair labor practices: Employees: Diversity

GRI 406: Non-discrimination 2016
406‑1	Incidents of discrimination and corrective actions taken	Human rights & fair labor practices: Employees: Diversity

GRI 413: Local Communities 2016
413‑1	Operations with local community engagement, impact assessments, and development programs	Human rights & fair labor practices: Enhancing community wellbeing “Naturally positive” sustainability strategy: Sustainability targets, measures and progress “Social responsibility” focus paper
413‑2	Operations with significant actual and potential negative impacts on local communities	Human rights & fair labor practices: Enhancing community wellbeing Business ethics

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group: Resilience of the business model: well prepared for the future Materiality analysis “Materiality analysis” focus paper Business ethics
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas Business ethics
103‑3	Evaluation of the management approach	Business ethics

Ethics and Integrity GRI 102: General disclosure
102‑16	Values, principles, standards, and norms of behavior	Business ethics
102‑17	Mechanisms for advice and concerns about ethics	Business ethics

GRI 205: Anti-Corruption 2016
205‑3	Confirmed incidents of corruption and actions taken	Business ethics

GRI 206: Anti-Competitive Behavior 2016
206‑1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Business ethics

GRI 307: Environmental Compliance 2016
307‑1	Non-compliance with environmental laws and regulations	Business ethics

GRI 419: Socioeconomic Compliance 2016
419‑1	Non-compliance with laws and regulations in the social and economic area	Business ethics

Disclosures		Link
GRI 103: Management Approach 2016
103‑1	Explanation of the material topic and its Boundary	Value creation in the Lenzing Group Materiality analysis “Materiality analysis” focus paper Digitalization & cyber security
103‑2	The management approach and its components	“Naturally positive” sustainability strategy: Strategic focus areas “Naturally positive” sustainability strategy: Sustainability targets, measures and progress Digitalization & cyber security

Own indicator
Number of potential SPAM, phishing/malware and fraudulent mails/calls/contacts worldwide		Digitalization & cyber security
Growth applications for licenses and swing tickets processed by E-Branding Service Team (%)		Digitalization & cyber security
Growth license product base (%)		Digitalization & cyber security

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