Sustainability key performance indicators

Value creation within the Lenzing Group is calculated as the company’s business performance minus the cost of materials, other expenses, depreciation and amortization. The distribution of value creation shows the extent to which it is distributed among stakeholders such as employees, the public sector, and lenders.

Reclassification of capitalized borrowing costs, net interest from defined benefit plans and commitment fees from EBIT/EBITDA to the financial result (see note 2 of the Lenzing Group consolidated financial statements 2021).

Personnel expenses less municipal taxes.

Based on the proposed distribution of profits.

Income tax expenses plus asset taxes and similar taxes plus municipal taxes.

Financing costs less net foreign currency gain/losses from financial liabilities.

The financial indicators are derived primarily from the IFRS consolidated financial statements of the Lenzing Group. Additional details are provided in the section “Notes on financial performance indicators of the Lenzing Group” in the glossary of the Annual Report and in the consolidated financial statements of the Lenzing Group.

Lenzing’s specialty fibers are net-benefit products that offer positive impacts and benefits to society, the environment, and value chain partners.

Specific indicators are reported per unit of production by the Lenzing Group (i.e. pulp and fiber production volumes).

Includes both scope 1 and 2 emissions of all greenhouse gases, expressed as CO₂ equivalents. It was observed that the system boundaries of different wood-based fiber producers differ from the Lenzing Group’s boundaries. In particular, upstream production of chemicals that are consumed in Lenzings’s facilities belongs to scope 3, according to the GHG protocol, so they should not be included here. However, some Lenzing Group sites produce chemicals themselves, namely H₂SO₄ and CS₂, leading to a higher energy demand and scope 1 and 2 CO₂ emissions for the Lenzing Group. This is relevant for all indicators. Scope 1 emissions are calculated from emission factors from EU ETS. Scope 2 emissions are calculated using a market-based method.

Employees (incl. apprentices, excluding supervised workers) in Austria, the Czech Republic, United Kingdom, USA, China, Indonesia, India, Taiwan, Thailand, Turkey, Korea, Singapore, and Brazil.