About this report

[GRI 2-1, 2-2, 2-3, 2-4]

This report is the combined, consolidated, non-financial report for the Lenzing Group1 (in accordance with Section 267a of the Austrian Business Code (UGB)) and for Lenzing Aktiengesellschaft (in accordance with Section to 243b UGB).

Since Lenzing operates at a global level with Group-wide approaches in various operating areas, all descriptions of management approaches and concepts concerning the material topics identified apply to both the Lenzing Group and Lenzing Aktiengesellschaft. For indicators for which meaningful figures can be provided, separate data for Lenzing Aktiengesellschaft can be found in the annex (in accordance with the legal requirements stipulated by the Austrian Sustainability and Diversity Improvement Act (NaDiVeG2) and the AFRAC recommendation. Information on the EU taxonomy can be found in the “Managing Sustainability” chapter.

The description of non-financial risks has been integrated into the 2022 Annual Report, while compliance is covered in the “Business ethics chapter. Additional information concerning certain topics is provided on the Lenzing Group website. References can be found under the appropriate headings.

This report covers all the fully consolidated legal entities of the Lenzing Group. Detailed information can be found in the Lenzing Group’s Annual Report (note 3 and note 43).

The contents of this report reflect the topics that are relevant and material to sustainable development at the Lenzing Group. The management approaches for each material topic can be found in the relevant sections. The information on human resources applies to the Lenzing Group, including the two new plants in Thailand and Brazil. Specific environmental indicators have been calculated using data from all the production sites of the Lenzing Group except the new plants in Thailand and Brazil. They account for 100 percent of the company’s worldwide production volume. The new sites in Brazil and Thailand are fully consolidated, but not all the environmental data is available yet for these sites. Relevant data was included where available. 2014 was chosen as the base year for the data presented because Lenzing’s first GRI report, including the Lenzing Group sustainability targets was issued in 2017, with data covering 2016, 2015 and 2014. For the CO2 figures, the baseline is 2017, as the corresponding target was developed in 2018/2019.

This report mainly covers data from 2022. Wherever possible, it also presents a series of data over three years (2020, 2021 and 2022)3 to show progress and to make the information transparent, relevant, and comparable.


Due to the reclassification of capitalized borrowing costs, net interest from defined benefit plans and commitment fees from EBIT/EBITDA to the financial result (see note 2 to the 2022 of Lenzing Group consolidated financial statements), there have been changes in the table of key figures for 2020.

A recalculation of Scope 3 emissions from 2017 to 2021 was necessary due to updated market pulp supplier data (see table of key figures and greenhouse gas emissions). Due to subsequent corrections of the wastewater volumes at the Lenzing sites, there has been a reduction in water consumption of about 19 percent in the figures for 2020.

The materiality analysis of the Lenzing Group was revised in 2021. This resulted in changes to the material topics. Detailed information can be found under “Materiality Analysis” and in the “Materiality Analysis” focus paper.

This report has been prepared in accordance with the Global Reporting Initiative (GRI) standards for the period 01.01.2022–31.12.2022. A detailed GRI content index can be found in the annex. In accordance with the legal requirements, the reporting cycle for Lenzing’s sustainability performance is annual.

As a pioneer, Lenzing AG already implemented core elements of the new European Sustainability Reporting Standards (ESRS) into the Sustainability Report of 2022. The ESRS is the new EU framework for sustainability reporting and is a key element of the EU’s new Corporate Sustainability Reporting Directive (CSRD). It will be mandatory for Lenzing from 2024 onwards. The aim is to report environmental, social, and governance information in a standardized and consistent format. Lenzing is continuously working on optimizing the inclusion of ESRS in the report.


Krishna Manda
VP Corporate Sustainability
Lenzing Aktiengesellschaft
4860 Lenzing

Phone: +43 7672 701-0
E-mail: sustainability@lenzing.com

All focus papers mentioned in this report can be found here: https://www.lenzing.com/investors/publications

1 “The Group” (for better readability occasionally referred to as “Lenzing”) comprises Lenzing Aktiengesellschaft and its subsidiaries

2 Nachhaltigkeits- und Diversitätsverbesserungsgesetz (Section 243b, Section 267a UGB)

3 The financial year of the Lenzing Group is the calendar year (January 1 to December 31)

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