Metsä Board Annual review 2023

GRI STANDARD DISCLOSURE

LOCATION

OMISSION

ASSURED

Indirect economic impacts GRI 203: Indirect Economic Impacts

203-1 Infrastructure investments and services supported

Sustainability statement, pp. 45–46 Report of the Board of Directors: Investments, p. 15

203-2 Significant indirect economic impacts

Sustainability statement, pp. 23–24 Annual review: Value creation, pp. 8–9

Procurement practices GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26–28, 64

GRI 204: Procure- ment Practices 2016 Anti-corruption GRI 3: Material Topics 2021 GRI 205: Anti-corrup- tion 2016

204-1 Proportion of spending on local suppliers

Sustainability statement, p. 67

3-3 Management of material topics

Sustainability statement, pp. 24, 26–28, 64

205-1 Operations assessed for risks related to corruption

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The information is unavailable. Risks related to corruption are identified as part of the ethics barometer and the general risk management process, but risk assessments are not targeted to specific operations. The course completion infor- mation is not broken down by type of employee or geograph- ical area. The percentage of customers to whom the Code of Conduct has been communicat- ed is unavailable.

205-2 Communication and training about anti-corruption policies and procedures

Sustainability statement, p. 68 (the completion percentages for the Code of Conduct and the DEI e-learning courses) Sustainability statement, p. 65 (the proportion of spending on suppliers committed to the Supplier Code of Conduct) Regarding customers, Metsä Group’s Code of Conduct or the customer’s own equivalent code is complied with.

205-3 Confirmed incidents of corruption and actions taken

Sustainability statement, p. 68

Anti-competitive behaviour GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26–28, 64

GRI 206: Anti-com- petitive Behaviour 2016 Materials GRI 3: Material Topics 2021 GRI 301: Materials 2016

206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices

Sustainability statement, pp. 66, 68

3-3 Management of material topics

Sustainability statement, pp. 24, 26–28, 46–47

301-1 Materials used by weight or volume

Sustainability statement, p. 49

301-2 Recycled input materials used

Sustainability statement, p. 49

301-3 Reclaimed products and their packaging materials

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Not material for Metsä Board’s products.

Energy GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26–28, 33

GRI 302: Energy 2016 302-1 Energy consumption within the organisation

Sustainability statement, pp. 37–38

302-2 Energy consumption outside the organisation -

The information is unavailable.

302-3 Energy intensity

Sustainability statement, pp. 37–38

302-4 Reduction of energy consumption

The energy efficiency measures adopted in 2023 saved a total of 30 GWh of energy.

302-5 Reductions in energy requirements of products and services

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Not material for Metsä Board’s products.

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GRI content index | METSÄ BOARD 2023

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