emission factors for untracked purchased electricity. The location-based method uses country-specific emission factors for average electricity generation. Residual-mix and country-specific emission factors are obtained from the AIB’s (Association of Issuing Bodies) report on European emission factors. Heat is obtained as a direct energy transfer from pulp mills and emissions are determined by actual fuel consumption. Scope 3 emissions are calculated using primary data on Metsä Board’s procurement (e.g. t, m 3 , EUR, tkm). Life-cycle emission factors available from various databases, such as ecoinvent, Defra and GaBi, are primarily used in the calculation. Based on the infor- mation obtained from suppliers, supplier-specific factors are used where applicable, for example, for pulp procured from Metsä Fibre and for certain purchased chemicals. Scope 3 reporting covers the following emissions categories: • Purchased goods and services: procured wood and pulp and other raw materials and services • Capital goods: purchased capital goods • Fuel- and energy-related activities: impacts of energy produc- tion (other than the emissions included in Scope 1 and 2) • Upstream transportation and distribution: wood ans pulp transports to Metsä Board’s mills • Waste generated in operations: treatment of landfill and hazardous waste • Downstream transportation and distribution: third-party product transports to customers purchased by Metsä Board • Processing of sold products: expected further processing of the sold market pulp and high-yield pulp • End-of-life treatment of sold products: expected end-of-life treatment of the sold paperboard (combustion, landfill, recycling) • Investments: Metsä Board’s share (24.9%) of Metsä Fibre’s Scope 1 and 2 emissions Energy consumption is expressed both as primary energy con- sumption and final energy consumption. Primary energy consump- tion includes the energy consumed in end use and the amount of energy used to produce energy. For purchased electricity, primary energy is calculated by dividing the amount of purchased electricity by the assumed efficiency of energy production: traditional fuels 0.4, nuclear power 0.33, hydro, wind and solar power 1. The total energy of purchased heat is calculated based on the actual fuel consumption of nearby power plants. Calculated according to the GRI, Metsä Board’s final energy consumption is 8.6 TWh. This calculation method does not take into account the efficiency factors of electricity and heat. Final energy consumption is obtained by summing up renewable fuel, i.e. biomass (4.93 TWh), non-renewable fuel (1.03 TWh), self-generated hydropower (0.03 TWh), purchased electricity (1.92 TWh) and purchased heat (0.73 TWh) consumed at the mills. Sold heat and electricity (0.07 TWh) are deducted from this. Energy consumption for 2018 and the tonnes of paperboard produced used in environmental accounting have been revised. The revisions have retroactively impacted on the figures related to the reduction in process water use and improvement in energy efficiency. Waste volumes include moisture. Waste figures include volumes for final disposal (material and energy recovery, landfilling and
hazardous waste treatment). Part of the reported waste comes directly from the mill process and part from interim storage. Waste generated in the mill process and transferred to interim storage is not included in this figure. Wastewater discharges are based on laboratory measurements, as in reporting to authorities. Discharges of external wastewater treated in our wastewater treatment plants are not taken into account in Metsä Board’s reporting. The allocation of emissions between internal and external inflows is carried out assuming theo- retical chemical oxygen demand (COD) reductions for each inflow, which are then corrected according to the actual COD reduction for the whole plant. Other discharges are allocated according to the flow. In the mill integrates, the amount of COD is allocated to parties using the wastewater treatment plant based on the quality of COD. At Tako mill, some of the wastewater discharges are fed through the municipal wastewater treatment plant, which assumes an 85% reduction in COD. Emissions of biological oxygen demand (BOD), phosphorus and suspended solids are calculated based on the flow, using the following residual concentrations: BOD 10 mg/l, total phosphorus 0.5 mg/l and total suspended solids 10 mg/l. Total nitrogen emissions are considered zero because municipal wastewater contains excess nitrogen, and a reduction of our BOD binds nitrogen to biomass, reducing the mill’s total nitrogen emissions. Water consumption is an estimate of the amount of water evap- orated during production and wastewater treatment, and bound in products and wastewater treatment sludges. The calculation is based on an estimate that takes into account, in addition to the above, direct abstraction, water contained in raw materials and water returned to water bodies. Personnel reporting principles The number of employees is reported as full-time equivalents (FTE). The sickness absence rate is calculated per theoretical hours worked. LTA1F, i.e. the lost-time accident rate, includes all accidents at work that have resulted in at least one day of absence, excluding the day of the accident. TRIF, i.e. the frequency of accidents at work, includes not only accidents at work resulting in absence but also accidents at work requiring compensatory work or medical treatment. Both measures are calculated as follows: number of accidents x 1,000,000 / hours worked. For external partners, the number of accidents resulting in absence (LTA1), the accident severity rate and the number of fatal occupational accidents are reported. The figures cover our partners operating on the mill site, excluding major investment projects, e.g. the Husum recovery boiler and board machine investments and the Kemi paperboard mill investment. Women’s share in executive management includes women with the management level of VP, SVP or CEO and a management requirement level of IPE 58 at least. New entrants include only new permanent employees. Leavers include only permanent employees who have left the company. Employee turnover rate includes all permanent leavers and redundancies due to business restructur- ing and is calculated per the average permanent head count.
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METSÄ BOARD SUSTAINABILITY REPORT 2022
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