Metsä Board Annual Review 2024

METSÄ BOARD Annual review 2024

3. Remuneration

Salaries and remuneration to the CEO and other members of the Corporate Management Team

Other Management Team

Other Management Team

CEO

CEO

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

EUR thousand

2024

2023

2024

2023

Accounting principles Short-term employee benefits

Salaries and remuneration Basic salary including fringe benefits Short-term performance bonus 1) Long-term share-based incentive 2)

563

545

1,170

1,392

62

43

136 837

Liabilities related to wages, including annual leave wages, which are expected to be paid in full within 12 months from the end of the period during which the work that is the basis for them is performed, are recorded for the work performed by the end of the reporting period and are valued at the amount that is expected to be paid. Liabilities are presented in the balance sheet as short-term obligations arising from employment benefits.

442

563 1,171

439

Total

1,005

1,652

2,365

Strategy and financial targets

8

Value creation

The principles for preparing share-based payments are presented in note 3.3 and retirement benefit obligations in note 3.4.

Pension Costs Supplemental defined benefit pension plan

642

520

Financial development 10 Key figures 12

Defined contribution plans

87

92

190 190

245 245

Total

729

612

Salaries and remuneration as well as pension costs in total

1,734

1,783

1,843

2,610

3.1 Employee costs

3.2 The management’s salaries, remuneration and pension expenses Key management includes members of the Board of Directors as well as Corporate Management Team. The salaries and bonuses of key manage- ment personnel are presented on an accrual basis.

Report of the Board of Directors

1) 2024 amount refers to performance in 2024; 2023 amount refers to performance in 2023 2) Includes the cost impact for the financial year from several different programs.

20 20 37 70 89 96

• Sustainability statement

EUR million

2024 -122.9

2023 -119.6

General information

Short-term employee benefits

E – Environment

Share-based payments

-1.5

-2.2

Pension costs

S – Social responsibility

The monthly salary of CEO Mika Joukio is EUR 44.699. The salary includes car and phone benefits and extended insurance cover for travel and accidents. In 2023 and 2024, the reward option for the CEO’s short-term compensation plan was at the target level of 30% and at the maximum level of 75% of the fixed annual salary. In 2023 and 2024, the reward option for the short-term compensation plan for members of the Management Team was at the target level of 20 or 25% and at the maximum level of 50 or 62.5% of the fixed annual salary. The Board of Directors decides on the criteria of the short-term remu- neration system. Remuneration is based on defined financial criteria and targets supporting strategy. Share based incentive schemes and the shareholding programme for Corporate Management Team are presented in Note 3.3. The CEO’s mutual term of notice is six months. In case the CEO contract is terminated by the Board of Directors, the CEO is entitled to receive discharge compensation equal to his 12-month salary. The period of notice for other members of Corporate Management Team is six months. Corporate Management Team members are entitled to additional mainly severance compensation of six month salary in

case of employment termination on grounds not related to the affected Management Team member. The CEO is covered by statutory employee pension scheme. This offers pension benefits based on term of service and renumeration earned as prescribed in applicable legislation. Through supplementary pension arrangements, the CEO is entitled to retire at the age of 62 years. His pen- sion will be equal to 60% of his salary at the time of retirement calculated in accordance with Finnish pension legislation and based on the calculation period of five years immediately preceding retirement. In case the CEO’s contract is terminated prior to retirement, the pension earned by the CEO becomes vested. The Corporate Management Team members have no pension arrange- ments differing from statutory pensions. The Group has no off balance sheet pension liabilities on behalf of management. Key management had no loans outstanding from the company or its subsidiares and there were no guarantees given on behalf of key management.

Defined benefit plans

-0.4

-0.6

G – Governance

The management’s salaries, remuneration and pension expenses

Defined contribution plans

-24.1 -52.7 -77.2

-22.9 -54.2 -77.7 -199.5

Annexes to the Sustainability statement

Other social security costs Social security costs total

EUR million

2024

2023

Total

-201.6

98 Consolidated financial statements 102 Notes to the consolidated financial statements 150 Parent company financial statements 153 Notes to the parent company financial statements 166 The Board’s proposal to the Annual General Meeting for the distribution of funds 167 Auditor’s Report 171 Sustainability statement assurance report 173 Shares and shareholders 177 Ten years in figures 178 Taxes 179 Production capacities 181 Calculation of key ratios and comparable performance measures Corporate governance 183 Corporate governance statement 190 • Board of Directors of Metsä Board 194 • Corporate Management Team of Metsä Board

Short-term employee benefits

1.8 0.9

2.1 1.4

Share-based payments (long-term remuneration)

Pension costs Defined benefit plans

0.6 0.3 3.6

0.5 0.3 4.4

Defined contribution plans

Total

Remuneration paid to the members of the Board of Directors of the parent company and their shareholding Shareholding shares Remuneration Remuneration Pensions, Defined contribution

Pensions, Defined contribution

EUR thousand

2024

2024

2023

2024

2023

Ilkka Hämälä

301,849

115 102

113 98

21 19

19 18

Jussi Linnaranta

42,251

Hannu Anttila (until 26 March 2024) Leena Craelius (from 26 March 2024)

6

81

1

4,761

78 83 83 83 84 84 84

14 15 15 14 14 15 15

Raija-Leena Hankonen-Nybom

22,653 19,269 22,044 13,446 9,813 14,221

92 80 80 81 75 76

15 15 13 14 14 13

Erja Hyrsky Jukka Moisio Mari Kiviniemi

Mikko Mäkimattila (from 23 March 2023) Juha Vanhainen (from 23 March 2023) Timo Saukkonen (until 23 March 2023) Veli Sundbäck (until 23 March 2023)

6 6

1

Total

450,307

802

787

142

122

Metsä Board’s Annual General Meeting 2024 decided, that about one half of the remuneration will be paid in cash while the other half is paid in company’s B shares. The remuneration of the Management Team consists of a fixed monthly salary and remuneration based on short-term and long-term remuneration schemes. The CEO is also covered by a defined benefit pension plan.

196 Remuneration report 201 Investor relations and investor information

108

109

Consolidated financial statements | METSÄ BOARD ANNUAL REVIEW 2024

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