Disclosure in accordance with the SASB Standard In 2024, Metsä Board Corporation’s reporting complies with the SASB Pulp & Paper Products industry standard, which belongs to the SASB Renewable Resources & Alternative Energy sector. The following table contains references to further details in the Sustainability statement (2023 figures in brackets). The information, excluding the share of grid electricity and the amount of energy sold, is based on Metsä Board’s Sustainability statement, which is assured by a third party (limited assurance).
CODE
ACCOUNTING METRIC
CATEGORY COMMENTS AND REFERENCES
Greenhouse gas emissions RR-PP-110a.1.
Gross global Scope 1 emissions (gross) Quantitative 192,098 tn CO 2 e (202,227)
RR-PP-110a.2 Discussion of long-term and shortterm strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets.
Discussion and analysis
E1 Transition plan for climate change mitigation and adaptation
Air quality RR-PP-120a.1 NO X (excluding N 2 O)
Quantitative 1,363 tn (1,285) Quantitative 184 tn (176)
SO 2
Volatile Organic Compounds (VOCs)
Quantitative Metsä Board’s production processes do not generate substantial amounts of VOCs, and Metsä Board is not obligated to measure them regularly. Metsä Board therefore does not consider VOCs material in terms of disclosure.
Particulate matter (PM)
Quantitative 33 tn (55)
Hazardous Air Pollutants (HAPs)
Quantitative Metsä Board’s production processes do not generate substantial amounts of HAPs, and Metsä Board is not obligated to measure them regularly. Metsä Board does not therefore consider HAPs material in terms of disclosure.
Energy management RR-PP-130a.1 Total energy consumed
Quantitative 8,252 GWh, or 29,708 863 GJ (7,719; 27,787,399)
According to established practice, the company reports its energy consumption based on lower heating values, E1 Energy consumption by energy source -table
Percentage grid electricity Percentage from biomass
Quantitative 17% (18) Quantitative 73% (73) Quantitative 1.2% (0.5)
Percentage from other renewable energy
In addition to renewable energy sources, nuclear power produced without fossil fuels plays an important role in achieving the company’s fossil free target.
Total self-generated energy
Quantitative 5,258 GWh, or 18,928,930 GJ (4,965; 17,872,686)
Of this, 4,841 GWh, or 17,426,963 GJ (4,491; 16,168,792) was renewable energy. A total of 68 GWh, or 246,488 GJ (70; 253,139) of energy was sold outside Metsä Board. Of the energy sold, 61 GWh, or 220,950 GJ (62; 222,998) was renewable.
Risks and uncertainties related to the use of biomass as an energy source
Discussion and analysis
Metsä Board is subject to the European Emissions Trading System (EU ETS).The biomass we use mainly consists of the black liquor, bark and logging residue generated in our production and wood supply. We have performed a risk analysis of the biomass, and all the biomass we use is climate neutral in accordance with EU regulations and meets the EU’s sustainability criteria. Should the sustainability criteria change in the long run, some additional costs may be allocated to biomass’s energy use. It is expected that the allocation of free emission allowances will end after 2025 for plants where, on average, more than 95 percent of green- house gas emissions were caused by the combustion of sustainable biomass during the years 2019–2023.
Water management RR-PP-140a.1 Total water withdrawn
Quantitative 105,829 (1,000 m³) (101,943) total water withdrawn 105,796 (1,000 m³) (101,884) of surface water 33 (1,000 m³) (58) of groundwater
Total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress
Quantitative 5,189 (1,000 m³) (3,874)
0% of the eight production units or integrated mills are located in regions of high or extremely high baseline water stress or high or extremely high overall water risk (WRI Aqueduct Water Risk Atlas), E3 Water wi- thdrawals and consumption and wastewater discharges -table.
RR-PP-140a.2 Description of water management risks and discussion of strategies and practices to mitigate those risks Supply chain management RR-PP-430a.1 Percentage of wood fibre sourced from
Discussion and analysis
E3 Impacts, risks and opportunities related to water and marine resources
Quantitative 1) 92% (91) of the wood fibre used by the company is sourced from PEFC- or FSC®-certified forests. 2) 8% (9) of the fibre used by the company meets the criteria for PEFC Controlled Sources and FSC Controlled Wood. Licence codes: PEFC/02–31–92 and FSC®-C001580. In the company’s opinion, the properties of PEFC- and FSC-certified wood fibre do not differ from one another, which is why the company has not disclosed the percentages of each standard separately. More information in the Sustainability statement under G1 - Business Conduct . Quantitative 0 tons (0) of recycled fiber were used in Metsä Board’s products. 7,824 tons (7,824) of recycled fiber were procured for the cores of paperboard reels. Metsä Board produces premium paperboards made from pure, traceable fresh fibre also suitable for de- manding end uses requiring a high level of hygiene. We promote the circular economy throughout our value chain. The company has conducted life cycle analysis for all of its products, more information can be found from the Sustainability statement section E5 - Resource Use and Circular Economy Actions . The company is prepared for the reputational and physical risks associated with forest use, which is discussed more under sections E1 - Climate Change and E4 - Biodiversity and Ecosystems .
(1) third-party certified forestlands and percentage to each standard and (2) meeting other fibre sourcing standards and percentage to each standard
RR-PP-430a.2 Amount of recycled and recovered fibre procured
Activity metrics RR-PP-000.A Pulp production RR-PP-000.B Paper production
Quantitative 1,122,795 tn (996,625) chemical pulp and BCTMP
Quantitative 1,539,195 tonnes (1,318,766) folding boxboard and white kraftliners
RR-PP-000.C Total wood fibre sourced
Quantitative 6.8 million m³ (6.3). It is the company’s established custom to indicate volume as cubic metres rather than as tonnes.
Disclosure in accordance with the SASB Standard | METSÄ BOARD 2024
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