Metsä Board Annual Review 2024

METSÄ BOARD Annual review 2024

Energy consumption and combination of energy sources MWh 2024 2023 FUELS Oil 240,897 310,423 Gas 434,125 412,864 Coal 0 0 Waste 71,382 43,825 Peat 17,306 17,829 Wood-based fuels 5,441,356 5,010,322

GHG emissions

GHG intensity

No such assets at Metsä Board’s production units have been identified that could be subject to a material transition risk or might lose value due to regulation related to the green transition (stranded assets). Metsä Board’s production still generates fossil-based carbon dioxide emissions, but the company aims for fossil-free production by 2030. After this, production will no longer be locked to fossil-based carbon dioxide emissions. However, a small amount of biogenic greenhouse gases that are included in the Scope 1 and Scope 2 framework will still be generated. Metsä Board is not significantly involved in sectors posing a substantial transition risk, such as the coal, gas or oil industries. Metsä Board’s main transition risks are related to regulation concerning forest use and wood- based energy, the potential impact of which could increase costs in the long term. Metsä Board is in the scope of the EU Emissions Trading System (ETS). In internal carbon pricing, the average ETS emission allowance price for each year is used in the production units’ profit and expense entries. In addition, shadow prices determined based on ETS prices are applied for carbon dioxide in investment calculations. No estimate has been made of the share of emissions to which shadow pricing is applied. The price is determined annually, and for investments in a specific year, the price for that year is used. The price remains the same across the investment period. The company does not disclose the carbon price or related assumptions, as it considers this to be critical and strategically sensitive information for its business. In 2024, a total of 385,197 tonnes of free emission allowances under the EU ETS was allocated to Metsä Board’s mills. The amount does not include the allocations for Kemi and Joutseno, which were not available at the time of reporting. It is expected that after 2025, free allowances will no longer be allocated to mills at which sustainable biomass incineration accounted for, on average, more than 95% of the mill’s GHG emissions in 2019−2023. The EU Emissions Trading Systems is being updated, and based on current knowledge, free emission allowances will be phased out entirely after 2030. Emissions allowances are discussed in more detail in the consolidated financial statements under Intangible assets . Regarding the economic opportunities of low-carbon products, Metsä Board’s existing paperboard packaging especially can be used to replace fossil-based alternatives. Potential future products will be targeted at the very big global packaging market. Carbon capture opportunities can be found in larger pulp mills where carbon dioxide generated can be used in the chemical industry and hydrogen economy.

Change % (2024/2023)

2024

2023

2024

2023

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

0.001

0.001

Scope 1 GHG emissions Gross Scope 1 GHG emissions (tCO 2 eq) Percentage of Scope 1 GHG emissions from regulated emission trading schemes (%) Scope 2 GHG emissions Gross location-based Scope 2 GHG emissions (tCO 2 eq) Gross market-based Scope 2 GHG emissions (tCO 2 eq) Significant Scope 3 GHG emissions Total Gross indirect (Scope 3) GHG emissions (tCO 2 eq) 1 Purchased goods and services

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

192,098

202,227

-5.0%

0.001

0.001

0.0001

0.0001

100

100

0%

0.0002

0.0003

Strategy and financial targets

0.1

0.09

8

Value creation

259,495

299,365

-13%

PURCHASED ENERGY Purchased electricity and heat, renewable wood-based

0.2

0.2

595,710

667,468

84,989

3,747

2,168%

Financial development 10 Key figures 12

The turnover used in emissions intensity calculations can be found in the consolidated financial statements under Consolidated statement of comprehensive income. Turnover is reported in euros.

Purchased electricity and heat, other renewable

67,832

7,543

Purchased electricity and heat, fossil-based

138,860

18,763

Report of the Board of Directors

Purchased electricity and heat, nuclear power

1,214,984

1,200,337

20 20 37 70 89 96

• Sustainability statement

1,789,138

1,792,006

-0.2%

Wood-based biogenic carbon dioxide emissions tCO 2 2024

CONSUMPTION OF OTHER SELF-GENERATED RENEWABLE ENERGY Consumption of self-generated hydropower 30,010

General information

485,533

479,875

1.2%

2023

29,349

2 Capital goods

27,746

57,651

-52%

Wood-based biogenic carbon dioxide emissions

2,154,777

1,984,088

E – Environment

3 Fuel and energy-related Activities (not included in Scope1 or Scope 2) 4 Upstream transportation and distribution

S – Social responsibility

73,778

57,772

28%

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

G – Governance

6,037,066

5,677,790

300,233

282,264

6.4%

GHG emissions reduction targets This table presents the actions carried out and planned future actions, as well as the esti- mated volumes required to achieve the Scope 1 and Scope 2 emissions reduction target.

Annexes to the Sustainability statement

Total energy consumption, other renewable

5 Waste generated in operations

727

2,919

-75%

97,842

36,892

6 Business traveling

937

813

15%

Total energy consumption, fossil-based

902,570

803,704

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

Reduction target by 2030

7 Employee commuting

1,926

1,889

1.9%

Total energy consumption, nuclear

1,214,984

1,200,337

Baseline year

9 Downstream transportation

7,304

4,732

54%

Total energy consumed

8,252,462

7,718,722

10 Processing of sold products

275,061

268,042

2.6%

GHG emissions (tCO 2 )

576,355

0

11 Use of sold products

1,846

890

107%

Fuel replacement

-188,900

ENERGY INTENSITY (MWh/turnover) Energy intensity

12 End-of-life treatment of sold products

Electrification

-560

563,093

582,863

-3.4%

0.004

0.004

Fuel replacement or electrification

-136,210

15 Investments

50,954

52,294

-2.6%

The 2023 figures were revised retroactively by leaving the amount of energy sold unde- ducted from total energy consumption. The turnover used in energy intensity calculations can be found in the consolidated financial statements under Consolidated statement of comprehensive income. Turnover is reported in euros.

Transition to fossil-free purchased electricity

-237,805

Others

-12,880

Total GHG emissions Total GHG emissions (location-based) (tCO 2 eq) Total GHG emissions (market-based) (tCO 2 eq)

Fuel replacement means replacing a fossil fuel with a fossil-free fuel. Electrification means replacing a fossil fuel by electrifying the process. The decision on fuel replacement or elec- trification has yet to be made for all emissions reductions. These are indicated under the category ‘Fuel replacement or electrification’. The ‘Others’ category includes other smaller reduction measures such as energy-efficiency measures.

2,240,731

2,293,598

-2.3%

2,066,225

1,997,980

3.4%

Energy consumption by energy source %

2024

2023

For Scope 1 and 2 emissions, neither the base year nor the target year has been reported, as Metsä Board’s emission reduction target only concerns fossil carbon dioxide emis- sions. In 2024, Metsä Board’s Scope 3 target focused on engaging suppliers within the target group. Metsä Board is preparing to set an absolute Scope 3 emission reduction target by 2027 at the latest. More information about the targets can be found in the E1 Climate Change section of Metsä Board’s 2030 sustainability targets and the Climate Change Mitigation Transition Plan table.

Renewable, wood-based

73

74

Other renewable energy

1.2

0.5

Nuclear power

15

16

Fossil-based fuels

11

10

Energy generation MWh

2024

2023

Self-generated energy, renewable

4,840,823

4,491,331

Self-generated energy, fossil-based

417,213

473,304

196 Remuneration report 201 Investor relations and investor information

48

49

Report of the Board of Directors | METSÄ BOARD ANNUAL REVIEW 2024

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