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Stora Enso’s report against the SASB’s Sustainability Accounting Standards includes the standards for Forest Management and Containers & Packaging. In this Stora Enso’s online SASB Content Index, the specific standard indicators are listed with references to the locations of these disclosures (supported by URL links) in Stora Enso’s annual reporting.
The references are complemented in the index with further data points or information, such as explanations on reasons for omissions as necessary. For more information about Stora Enso’s engagement with SASB and efforts to improve the disclosure of financially material ESG topics for investors, see Stora Enso in capital markets.
| SASB Standard | Content Indicator | ||||
|---|---|---|---|---|---|
| Forestry Management | |||||
| Code | Accounting Metric | Category | Location and comments | ||
| Ecosystem Services & Impacts | |||||
| RR-FM-160a.1 | Area of forestland certified to a third-party forest management standard, percentage certified to each standard | Quantitative | Sustainable forestry (Table: Forests, plantations, and lands as of 31 December 2022). The certified areas to each forest certification standard in owned and managed lands in different countries is disclosed in the table. | ||
| RR-FM-160a.2 | Area of forestland with protected conservation status | Quantitative | Sustainable forestry and biodiversity (Table: Forests, plantations, and lands as of 31 December 2022). The protected areas managed by Stora Enso are reported in the context of local landscapes. | ||
| RR-FM-160a.3 | Area of forestland in endangered species habitat | Quantitative | The forest - our most valuable asset (Biodiversity action programme for our own forests in Sweden); Sustainable forestry (Table: Forests, plantations and lands as of 31 December 2022). Endangered species habitats managed by Stora Enso are included in the protected areas reported in RR-FM-160a.2. | ||
| RR-FM-160a.4 | Description of approach to optimizing opportunities from ecosystem services provided by forestlands | Discussion and Analysis | The forest - our most valuable asset, Sustainable forestry and biodiversity | ||
| Rights of Indigenous Peoples | |||||
| RR-FM-201a.1 | Area of forestland in indigenous land | Quantitative | Human rights (Acquisition and management of land and natural resource rights). Related information is reported for Stora Enso's operations in Sweden, Brazil and China. | ||
| RR-FM-210a.2 | Description of engagement processes and the due diligence practices with respect to human rights, indigenous rights, and the local community | Discussion and Analysis | Human rights, Community (Ways of working), Stora Enso's Human Rights Guidelines, Stora Enso's Environmental Guidelines (Wood and Fiber Sourcing, and Land Management policy objectives) |
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| Climate Change Adaption | |||||
| RR-FM-450a.1 | Description of strategy to manage opportunities for and risks to forest management and timber production presented by climate change | Discussion and Analysis | Report of the Board of Directors (Climate-related financial disclosures (TCFD); The forest - our most valuable asset (Sustainable forest management and biodiversity; Innovations for future-fit forests) | ||
| Activity metrics | |||||
| RR-FM-000.A | Area of forestland owned, leased, and/or managed by the entity | Quantitative | FR Note 12: Forest assets (Valuation and standing stock of forest assets in main subsidiaries, joint operations and associate company) | ||
| RR-FM-000.B | Aggregate standing timber inventory | Quantitative | FR Note 12: Forest assets (Valuation and standing stock of forest assets in main subsidiaries, joint operations and associate company) | ||
| RR-FM-000.C | Timber harvest volume | Quantitative | FR Note 12: Forest assets (Valuation and standing stock of forest assets in main subsidiaries, joint operations and associate company) | ||
| Containers & Packaging | |||||
| Code | Accounting metric | Category | Location and Comments | ||
| Greenhouse Gas Emissions | |||||
| RT-CP-110a.1 | Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations | Quantitative | Climate change: emissions (Other performance indicators). In 2022, out of all the Group’s Scope 1 emissions 74% were covered by the European Union Emissions Trading Scheme (EU ETS). | ||
| RT-CP-110a.2 | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | Discussion and Analysis | Climate change: emissions (Targets and performance, Graph: Summary of Stora Enso's roadmap for reaching the 2030 target for scope 1 and 2) |
||
| Air Quality | |||||
| Oxides of nitrogen (NOx) (excluding N2O) | Quantitative | Energy (Table: Local air emissions). Sustainability data by production unit | |||
| RT-CP-120a.1 | Oxides of sulfur (SO2) | Quantitative | Energy (Table: Local air emissions). Sustainability data by production unit | ||
| Volatile organic compounds (VOCs) | Quantitative | Energy (Table: Local air emissions). Sustainability data by production unit | |||
| Particulate matter (PM) | Quantitative | Energy (Table: Local air emissions). Fine particles = particulate matters. | |||
| Energy Management | |||||
| Total energy consumed | Quantitative | Energy (Table: Other performance indicators). When including all production units, the Group's total energy consumption was 33 TWh in 2022 (36 in 2021). The Group's reporting of energy consumption is expressed as watt hours and is based on lower heating values. | |||
| RT-CP-130a.1 | Percentage grid electricity | Quantitative | The share of grid electricity in the total energy consumption was 11% (13% in 2021). Electricity from Pohjolan Voima Oy (PVO), where Stora Enso is a minority shareholder, accounted as own electricity generation. | ||
| Percentage renewable | Quantitative | The share of renewable energy in the total energy consumption was 65% in 2022 (62% in 2021). Includes trading of Guarantees of Origin of electricity. Grid electricity information partly based on previous year data due to data availability at the time of Stora Enso's annual report publication. The Group's reporting on bioenergy follows the criteria set by the EU Renewable Energy Directive (RED) and Emission Trading Scheme (ETS), and national legislations. For more information, see also Energy; Sustainable forestry and biodiversity (Stora Enso Biodiversity Leadership Programme) | |||
| Total self-generated energy | Quantitative | The Group's total energy self-sufficiency rate was 65% in 2022 (64% in 2021). Electricity from Pohjolan Voima Oy (PVO), where Stora Enso is a minority shareholder, accounted as own generation. For more information, see also Energy. | |||
| Water Management | |||||
| RT-CP-140a.1 | 1) Total water withdrawn, 2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress | Quantitative | Water (Targets and performance; Water effluents and water stress) | ||
| RT-CP-140a.2 | Description of water management risks and discussion of strategies and practices to mitigate those risks | Discussion and Analysis | Water | ||
| RT-CP-140a.3 | Number of incidents of non-compliance associated with water quality permits, standards, and regulations | Quantitative | Environmental incidents. Seven of the reported incidents (at Launkalne, Imavere, Enocell, Sunila (3) and Gruvön) were water-related. | ||
| Waste management | |||||
| RT-CP-150a.1 | Amount of hazardous waste generated, percentage recycled | Quantitative | Materials, residuals, and waste (Other performance indicators). Hazardous was is defined following the European Union Waste Framework Directive. Breakdown data for hazardous waste recycling from our authorised service providers is not collected and thus not available. | ||
| Product Safety | |||||
| RT-CP-250a.1 | Number of recalls issued, total units recalled | Quantitative | No incidents during the reporting year. | ||
| RT-CP-250a.2 | Discussion of process to identify and manage emerging materials and chemicals of concern | Discussion and Analysis | Product stewardship (Product safety; Certified sustainability) | ||
| Product Lifecycle Management | |||||
| RT-CP-410a.1 | Percentage of raw materials from (1) recycled content, (2) renewable sources, and (3) renewable and recycled content | Quantitative | Materials, residuals, and waste (Graph: Material use by type). Recycled paper and board is both renewable and recycled content. | ||
| RT-CP-410a.2 | Revenue from products that are reusable, recyclable and/or compostable | Quantitative | Circularity (Targets and performance). Our reporting is currently based on production volumes. Revenue-based reporting currently not supported by the systems. | ||
| RT-CP-410a.3 | Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle | Discussion and Analysis | Circularity, Product stewarship | ||
| Supply Chain Management | |||||
| RT-CP-430a.1 | Total wood fiber produced, percentage from certified sources | Quantitative | Sustainable forestry and biodiversity (Other performance indicators) |
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| RT-CP-430a.2 | Total aluminium purchased, percentage from certified sources | Quantitative | In 2022 Stora Enso purchased 253 tonnes of aluminium for its packaging products (319 tonnes in 2021). The used aluminium was not certified against sustainability certification schemes.The Group also utilizes chemicals that include aluminium. The Group's Varkaus Mill recycles Used Beverage Cartons (UBC) and in the recycling process separates aluminium, which is sold as a recycled aluminium product. | ||
| Activity metrics | |||||
| RT-CP-000.A | Amount of production, by substrate | Quantitative | Report of the Board of Directors (Production and external deliveries) | ||
| RT-CP-000.B | Percentage of production as: (1) paper/wood (2) glass (3) metal, and (4) plastic | Quantitative | All Stora Enso's packaging products are wood fibre based products. | ||
| RT-CP-000.C | Number of employees | Quantitative | Report of the Board of Directors (Social and employee matters: Employees) | ||
