Metsä Board Annual review 2023

GRI STANDARD DISCLOSURE

LOCATION

OMISSION

ASSURED

Training and education GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 50, 57

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee Sustainability statement, pp. 55−56

404-2 Programmes for upgrading employee skills and transition assistance programmes

Sustainability statement, pp. 51, 53

Information about training programmes related to re-em- ployment or retirement has not been reported. As Metsä Board complies with local legislation and collective agreements in each operating country, its training and education practices related to re-employment and retirement vary depending on the country. For example, in Finland, provisions on training and education responsibilities are issued in the Employment Contracts Act.

404-3 Percentage of employees receiving regular performance and career development reviews

Sustainability statement, pp. 55−56

Diversity and equal opportunity GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 50

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees Sustainability statement, p. 54 (employees) Corporate governance statement (the Board of Directors)

Gender and age distribution are the only diversity indicators that have been reported. Metsä Board processes personal data in accordance with the EU Gen- eral Data Protection Regulation. Under Article 9, it is in principle prohibited to process special categories of personal data that reveal details such as the data subject’s ethnic origin unless the controller has special grounds for processing such data, as specified in Article 9.

405-2 Ratio of basic salary and remuneration of women to men

Sustainability statement, pp. 55−56

Non-discrimination GRI 3: Material Topics 2021 GRI 406: Non-dis- crimination 2016

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 50, 64

406-1 Incidents of discrimination and corrective actions taken

No reported incidents in 2023.

Freedom of association and collective bargaining GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 50

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

-

The information is unavailable. Assessment will be further developed in 2024. Metsä Board has not been made aware of any employee or supplier groups at special risk in 2023.

Rights of indigenous peoples GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 60

GRI 411: Rights of Indigenous Peoples 2016 Local communities GRI 3: Material Topics 2021 GRI 413: Local Com- munities 2016

411-1 Incidents of violations involving rights of indigenous peoples

No reported incidents in 2023.

3-3 Management of material topics

Sustainability statement, pp. 24, 26−28, 60

413-1 Operations with local community engagement, impact assessments, and development programmes

Sustainability statement, p. 61

The percentage of operations with implemented local com- munity engagement, impact assessments or development projects is unavailable.

413-2 Operations with significant actual and potential negative impacts on local communities

Sustainability statement, pp. 60–61

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GRI content index | METSÄ BOARD 2023

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