Metsä Board Annual review 2023

METSÄ BOARD Annual review 2023

paperboard produced. Energy efficiency actions of a smaller scope were also completed in 2023, including the optimisation of energy use in drying at the Joutseno BCTMP mill and the Äänekoski paperboard mill. The turbine and generator investment at the Kyro paperboard mill’s biopower plant is expected to be completed by the end of 2024. Thanks to the new turbine’s improved efficiency, the biopower plant’s electricity self-sufficiency will increase from 30 to 50 per cent. Greenhouse gas emissions in the value chain The commitment of Metsä Board’s suppliers to science-based greenhouse gas emissions (SBTi compliant) is discussed on page 35, under Progress in targets . Greenhouse gas emissions in Metsä Board’s value chain are curbed by Metsä Group’s wood supply target of reducing fossil-based carbon dioxide emissions from wood supply in Finland by 30 per cent from the 2022 level by 2030. Emissions are reduced by introducing electric and biogas lorries, for example. The value chain’s greenhouse gas emissions are also reduced through emissions reduction targets jointly set by Metsä Group and its suppliers. The joint 2030 target of Metsä Group and VR, a logistics group, will halve emissions from transports covered by the cooperation. For Metsä Group, these actions mean an annual emissions reduction of approximately 14,000 tonnes of carbon dioxide equivalent, corresponding to more than 25,000 average lorry transports. VR also handles Metsä Board’s rail trans- ports in Finland. The joint target with Royal Wagenborg, a Dutch maritime logistics company, is to reduce products’ carbon dioxide emissions from marine transports by 30 per cent (per tonne per mile) from the 2021 level by 2030. Logistics emissions will be reduced by planning efficient routes, minimis- ing transport distances, optimising fill rates and favouring rail connections over road connections on selected routes. For example, in the transport of products from the Kemi paperboard mill to ports, the load size of transport units is maximised, and all fuels are fossil free. At the Tako paperboard mill, products are transported fossil free to the nearby terminal, and from there, shipping containers are delivered by low-emission lorries to the port. Carbon balance of forests In 2023, Metsä Group adopted regenerative forestry principles. They include measures in wood supply and forest services with which the state of nature will begin to improve verifiably in Finland. Regenerative forestry practices will increase forests’ carbon sequestration , biodiversity and ability to adapt to climate change. Forest certification demonstrates that the forest has been managed sustainably. Key practical actions related to climate change mitigation include the following: • Forests are swiftly renewed after regeneration felling. The faster and with better quality a new forest is established, the sooner it begins to store carbon from the atmosphere. Cultured seeds and seedlings of local tree species are used in renewal whenever available. Domesticated trees grow better than naturally generated trees. • Young stand management and thinning ensure that stands remain vital, and growth is focused on the best trees. • Forest fertilisation improves tree growth, maintains the growth condi- tions of the soil and ensures the vitality of trees.

• Increasing the share of continuous cover forestry helps curb and adapt to climate change, as it minimises the GHG emissions of peatland forests. The goal of continuous cover forestry is to maintain a steady surface level of groundwater to prevent the carbon stored in peat being released into the atmosphere and to minimise impacts on waterbodies.

caused by harvesting conditions. Metsä Group’s regenerative forestry principles and sustainable forest management services help forests adapt to climate change and promote forest biodiversity. Regenerative forestry is discussed in more detail under E4 – Biodiversity and ecosystems .

Business operations and value creation 2 This is Metsä Board 4 CEO’s review 6

Energy consumption by energy source

GHG emissions

Metsä Group’s Wood Supply and Forest Services have public sustainability targets for these measures, and they are presented in the table on page 34 .

%

2023

2022

tCO 2 e

2023

2022

Renewable, wood-based Other renewable energy

73

67

Direct GHG emissions (Scope 1)

201,984 300,726

264,961 287,640 142,436

Strategy and financial targets

0.5

3.2

Location-based indirect GHG emissions (Scope 2) Market-based indirect GHG emissions (Scope 2) GHG emissions in the value chain from material categories (Scope 3)

Products The aspects most relevant in terms of the climate impact and carbon footprint of paperboard packaging are the energy used in its production and the light weight of the paperboard itself. As Metsä Board shifts to using fully fossil free energy in its production, the carbon footprint of the compa- ny’s products will continue to decrease. Reducing the weight of paperboard is a focal area of Metsä Board’s R&D operations. Metsä Board’s paperboards offer an alternative to packaging materials made of non-renewable raw materials such as plastic. According to an independent study, the carbon footprint of a cherry tomato box made of Metsä Board’s paperboard is as much as 80 per cent smaller than that of a box made of recycled plastic (source: Natural Resources Institute Finland). Metsä Board aims to replace the fossil-based raw materials and packag- ing materials still in use with fossil free alternatives by 2030. The transition to fully fossil free raw materials is being promoted collaboratively in Metsä Group’s strategic R&D programme. Replacing fossil-based binders used in Metsä Board’s paperboard coatings with bio-based alternatives was a key focus of pilot and mill trials in 2023. Investigation of bio-based alternatives for product packaging materials were conducted collaboratively in Metsä Group. All in all, cooperation with the scientific community and raw mate- rial providers is important. The progress of work is monitored by Metsä Group’s procurement organisation. The share of fossil free raw materials and packaging materials is pre- sented in the table on page 34 . Further information about the company’s R&D operations is available under section E5 – Resource use and circular economy and in the Report of the Board of Directors, under R&D and innovation . Climate change adaptation Climate change adaptation calls for adaptation to both acute hazards such as extreme weather phenomena and chronic hazards, caused by the impacts of climate change on water availability, harvesting conditions, growth conditions of different tree species, or snow, storm, drought, forest fire, insect, and fungi damage in forests. Metsä Board prepares for hazards from extreme weather phenomena at both the company and mill level. Examples of actions include controlling water levels with dam arrangements and ensuring power distribution in exceptional situations. The supply chain is preparing for alternative transport routes or partners. The company’s mills are not located in areas at high water risk, which supports the company’s competitiveness in the face of climate change. Metsä Board’s target of reducing the use of process water and enhancing the recycling of water within the process also reduces the water risk. Metsä Group’s wood supply always considers weather conditions and related changes in harvesting. Wood is harvested only in suitable conditions. If required, wood storages can be used to smooth out variation

8

Value creation

Nuclear power

16 10

15 15

5,108

Fossil-based fuels

1,792,006

2,274,825

Financial development 10 Key figures 12

1 Purchased goods and services

479,875

656,936 68,884

Energy consumption

2 Capital goods

57,651

3 Fuel and energy-related activities (not included in Scope 1 or Scope 2 emissions) 4 Upstream transportation and distribution

57,772

111,064

MWh

2023

2022

Report of the Board of Directors

FUELS Oil

282,264

368,052

20 72

• Sustainability statement • Sustainability statement assurance report

310,423 412,864

298,274 573,967

5 Waste generated in operations

2,919

1,984

Gas Coal

6 Business travel

813

315

0

0

7 Employee commuting

1,889 4,732

1,897

Waste

43,825 17,829

63,317 95,619

9 Downstream transportation and distribution

8,490-

74

Consolidated financial statements

Peat

10 Processing of sold products

268,042

356,970

Wood-based fuels

5,010,322

4,892,216

11 Use of sold products

890

3,883

78 Notes to the consolidated financial statements 126 Parent company financial statements 129 Notes to the parent company financial statements 142 The Board’s proposal to the Annual General Meeting for the distribution of funds 143 Auditor’s Report 147 Shares and shareholders 151 Ten years in figures 152 Taxes 153 Production capacities 155 Calculation of key ratios and comparable performance measures Corporate governance 157 Corporate governance statement 165 • Board of Directors of Metsä Board 168 • Corporate Management Team of Metsä Board

12 End-of-life treatment of sold products

582,863 52,294 2,294,716 1,999,098

657,177 39,174

PURCHASED ENERGY Purchased electricity and heat, renewable wood-based Purchased electricity and heat, other renewable Purchased electricity and heat, fossil-based Purchased electricity and heat, nuclear power

15 Investments

663,692

899,056

Location-based total GHG emissions Market-based total GHG emissions

2,827,426 2,682,222

7,543

250,532

22,539

239,429

GHG intensity

1,200,337

1,263,229

2023

2022

GHG intensity based on sales, Scopes 1, 2, 3 (market-based), tCO 2 e / euros GHG intensity based on sales, Scopes 1, 2 (market-based), tCO 2 e / euros GHG intensity based on production, Scopes 1, 2 (market-based), tCO 2 e / t

0.0010

0.0011

CONSUMPTION OF OTHER SELF-GENERATED RENEWABLE ENERGY Consumption of self-generated hydropower 29,349

25,238

0.0001

0.0002

ENERGY SOLD Energy sold, renewable wood-based

0.09

0.12

9,288

13,164

Electricity sold, fossil-based

442

434

Wood-based biogenic carbon dioxide emissions

Energy sold, renewable wood-based

52,656

51,820 2,025

Heat sold, fossil-based

7,930

tCO 2

2023

2022

Wood-based biogenic carbon dioxide emissions

1,984,088

1 937,318

TOTAL ENERGY CONSUMPTION Total energy consumption, renewable wood-based Total energy consumption, other renewable

5,612,070

5,726,287

36,892 799,107

275,770

Total energy consumption, fossil-based Total energy consumption, nuclear

1,268,202 1,263,229 8,533,488

1,200,337 7,648,406

Total energy consumption

ENERGY INTENSITY (MWh/sales) Energy intensity

0.004

0.004

170 Remuneration report 174 Investor relations and investor information

36

37

Report of the Board of Directors | METSÄ BOARD ANNUAL REVIEW 2023

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