Materiality Navigator — Forest and Paper Products

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection and restoration of forest biodiversity through stand structure, conservation set-asides, riparian habitat, deadwood retention, corridor planning, threatened species management and avoidance of native forest conversion.

How it shows up in this industry

Forestry managers determine rotation length, thinning regimes, clearfelling boundaries, road placement, habitat retention, riparian buffers, set-asides and management of semi-natural and native stands. These decisions shape old-growth structures, deadwood availability, edge effects and habitat corridors for forest-dependent wildlife, pollinators, fungi, soil biota and genetic diversity.

Why it may be material

Biodiversity performance is central to sustainable forest management, certification retention, harvest approvals, public procurement, lender expectations and social acceptance. Poor habitat management can lead to harvest suspensions, restoration obligations, campaign pressure and loss of premium fibre markets.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What investor expectations or stewardship activity could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystems, including land-use change and impacts on species and habitatssearch disclosure cards
GRI GRI 304 Biodiversity and sector-related biodiversity, land-use and ecosystem service disclosuressearch disclosure cards
SASB SASB Forestry Management metrics on ecosystem services, certified forest area and biodiversity-related management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention of catchment degradation and soil productivity loss from forest roads, drainage, harvesting, site preparation, residue removal, wet-weather operations, riparian buffers and plantation water-yield effects.

How it shows up in this industry

Forest road construction, bridge and culvert maintenance, skid trails, log landings, drainage management, site preparation, mounding, residue removal and wet-weather harvesting create exposure to erosion, sedimentation and soil compaction. Catchments may support drinking-water supply, fisheries, recreation, wetlands and downstream mills dependent on reliable access roads.

Why it may be material

Soil compaction, rutting, erosion, sedimentation, nutrient loading and riparian buffer failure are direct pathways from forestry operations to water bodies, communities and long-term site productivity. Poor controls can trigger penalties, harvest delays, rehabilitation provisions and asset value loss over rotation cycles.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Firebreaks, lookout towers, water points, weather stations and prescribed burning equipment

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where catchment habitats are affectedsearch disclosure cards
GRI GRI 303 Water and effluentssearch disclosure cards
GRI GRI 304 Biodiversity and sector-related water and land impactssearch disclosure cards
SASB SASB Forestry Management metrics on ecosystem services and environmental management of forestland

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of carbon-stock changes and operational greenhouse gas emissions arising from forest establishment, growth, harvest, residue handling, fire and land-use decisions.

How it shows up in this industry

Forestry management directly changes carbon stocks through harvest scheduling, thinning, clearfelling, selective harvest, regeneration, site preparation, residue treatment, prescribed burning and wildfire recovery. Commercial pine, spruce, eucalyptus, acacia, teak and poplar plantations on rotation cycles have different carbon profiles from semi-natural and native stands managed for conservation set-asides and mixed-use objectives.

Why it may be material

Carbon stock changes from harvesting, conversion, regrowth, wildfire and long-rotation sequestration are central to the climate impact of forestry management. They also affect buyer mandates, financing expectations, land asset valuation and climate transition credibility.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E1 Climate change mitigation, greenhouse gas emissions, removals and transition planningsearch disclosure cards
GRI GRI 305 Emissions and sector-related climate and land-use disclosuressearch disclosure cards
SASB SASB Forestry Management sustainability metrics on ecosystem services, carbon and certified land

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Impacts on forest ecosystems, soil, watersheds, forest carbon stocks and customary land users arising from virgin fibre procurement, forestry concessions, plantation development and market pulp sourcing.

How it shows up in this industry

Pulp and paper mills depend on roundwood, pulpwood, sawmill chips, forest thinnings, plantation logs and market pulp, with forestry concessions, wood procurement rights, supplier certification systems and long-term fibre contracts forming a core part of the operating model. Harvesting, road building and plantation development can fragment habitat, compact soils and affect Indigenous Peoples and customary land users linked to sourcing areas.

Why it may be material

The industry’s principal renewable raw material is forest fibre, so impacts on forest ecosystems, land use, forest carbon stocks and customary land users are directly connected to wood procurement and fibre supply security. Deforestation-free requirements, nature-related finance expectations and customer demand for certified fibre increase the importance of preventing harm at source.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach Indigenous peoples.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Indigenous engagement, consent, grievance and impact records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts
Process-map item (customers): Building materials companies using cellulose fibre, gypsum board liner, insulation facer and release papers
Process-map item (customers): Office products wholesalers, stationery brands and public-sector procurement bodies buying cut-size and printing papers
Process-map item (emerging_pressures): Tightening rules on deforestation-free supply chains and proof of fibre origin for imported wood, pulp and paper products

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Biodiversity and ecosystems; affected communities where rights impacts are materialsearch disclosure cards
GRI Biodiversity, supplier environmental assessment and rights of Indigenous Peoplessearch disclosure cards
SASB Pulp & Paper Products fibre sourcing and supply chain management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions, energy strategy, industrial heat transition, low-carbon pulp and paper production pathways and biogenic carbon flows across chemical pulping, mechanical pulping, paper drying, lime kilns, recovery boilers and on-site power assets.

How it shows up in this industry

Pulp and paper mills use energy-intensive digesters, refiners, recovery boilers, lime kilns, dryers, steam turbines and combined heat and power units. Fuel choices, black liquor recovery efficiency, biomass boiler eligibility and purchased electricity intensity shape both mill cost competitiveness and customer acceptance for low-carbon packaging, tissue and speciality grades.

Why it may be material

Energy and carbon are structurally material because pulping, refining, drying and chemical recovery require large quantities of heat and power. Carbon pricing, EU Emissions Trading System exposure, renewable energy incentives, sustainability-linked finance and customer low-carbon procurement can change margins, capital allocation and the viability of high-emission or obsolete assets.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): On-site power and heat assets including biomass boilers, black liquor recovery systems, steam turbines and combined heat and power units
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Climate change mitigation, energy use and transition planningsearch disclosure cards
GRI Energy and emissionssearch disclosure cards
SASB Pulp & Paper Products greenhouse gas emissions and energy management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water withdrawal, reuse, treatment and effluent discharge from pulping, bleaching, papermaking, de-inking, sludge dewatering and cooling operations.

How it shows up in this industry

Kraft, sulphite, mechanical and recycled fibre mills draw river, lake, groundwater or municipal water for pulping, washing, bleaching, stock preparation, papermaking and cooling. Effluent treatment plants handle organic load, colour, nutrients, suspended solids, de-inking residues and trace process chemicals before discharge to rivers, lakes, estuaries or municipal systems.

Why it may be material

Water access and discharge permissions can determine production continuity and mill expansion capacity. Tightening abstraction limits, water charges, Water Framework Directive objectives and stricter effluent standards can require major treatment upgrades, while breaches can trigger fines, operating restrictions, litigation and local opposition.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach soil and groundwater.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Water intake, clarification, process-water recirculation and effluent treatment plants
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Water and marine resources; pollution of watersearch disclosure cards
GRI Water and effluentssearch disclosure cards
SASB Pulp & Paper Products water management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Downstream impacts of paper and fibre-based product design on recycling, composting, sorting, landfill, incineration, litter and recovered fibre quality.

How it shows up in this industry

The industry produces containerboard, cartonboard, liquid packaging board, sacks, bags, labels, tissue, moulded fibre packaging, release liners, grease-resistant papers and composite fibre packaging, while also operating recycled fibre plants. Coatings, laminates, wet-strength additives, inks, adhesives and barrier materials can improve performance but make products harder to recycle, compost or sort in municipal systems.

Why it may be material

Fibre products are promoted as alternatives to single-use plastics, but end-of-life outcomes depend on design, coating chemistry, recovered paper quality and local recycling infrastructure. Recyclability and recycled content increasingly influence packaging customer specifications, EPR fees and recovered paper input economics.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Converting lines for tissue, packaging, bags, sacks, envelopes, labels and cut-size sheets
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Investors / creditors
Media
NGOs / civil society
Regulators

Standards to check

ESRS Resource use and circular economy; consumers and end-users where claims affect userssearch disclosure cards
GRI Materials, waste, and marketing and labelling for end-of-life claimssearch disclosure cards
SASB Product lifecycle management and recovered fibre considerations where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of forest stands, nurseries, roads, harvesting plans, fire systems and neighbouring communities to wildfire, drought, floods, windthrow, pests, disease and shifting species suitability.

How it shows up in this industry

Forestry estates depend on long biological rotation cycles and fixed land assets exposed to wildfire, drought, windthrow, floods, pests, disease and shifting species suitability. Assets include plantations and native stands, road networks, bridges, culverts, nurseries, firebreaks, lookout towers, weather stations, water points and fire-suppression equipment.

Why it may be material

This issue was consistently identified across financial, impact and emerging analyses. Physical climate events directly affect standing timber values, log quality, harvest schedules, insurability, fire suppression cost, catchment protection, carbon stocks, worker safety and community exposure to smoke and fire behaviour.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach future generations.
Potential effects may reach water bodies.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Water withdrawal, discharge, quality and catchment-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Log sorting yards, weighbridges, debarking areas, chip pads and temporary timber storage depots

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptation and physical riskssearch disclosure cards
ESRS ESRS E4 where ecosystem resilience is relevantsearch disclosure cards
GRI GRI climate-related financial implications, emissions, biodiversity and water consequences of forest disturbancesearch disclosure cards
SASB SASB Forestry Management discussion of climate-related risks to forestland, ecosystem services and timber supply

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of routine air pollutants and odorous emissions from pulping, chemical recovery, boilers, lime kilns, paper drying, chip handling and associated abatement systems.

How it shows up in this industry

Kraft and sulphite mills, recovery boilers, biomass boilers, lime kilns, mechanical pulping units, dryers and woodyards can emit particulates, nitrogen oxides, sulphur compounds, volatile organic compounds and odorous reduced sulphur gases. Abatement reliability is material for mills operating under industrial emissions permits and near residential areas.

Why it may be material

Air permit limits and odour performance can drive significant capital and operating costs for recovery systems, boilers, lime kilns and condensate treatment. Non-compliance can cause fines, production constraints, insurance scrutiny and opposition to mill expansions or permit renewals.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Employees.
The source places the pathway in Own operations.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Biodiversity, habitat and ecosystem-impact evidence
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (customers): Packaging converters producing corrugated boxes, folding cartons, paper sacks, labels and flexible paper-based packaging

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Employees

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Pollution of airsearch disclosure cards
GRI Air emissions and emissions-related disclosuressearch disclosure cards
SASB Pulp & Paper Products air quality

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and remediation of unintended releases from chemical, fuel, coating, bleaching and wastewater systems at pulp, paper and converting sites.

How it shows up in this industry

Pulp and paper sites store and dose caustic soda, sodium sulphate, sodium sulphide, sulphur dioxide, chlorine dioxide precursors, hydrogen peroxide, acids, sodium chlorate, fuels, dyes, latex binders, barrier coatings and inks. Tank farms, unloading areas, pipelines, warehouses and effluent systems can create spill and contamination liabilities if containment or emergency response is weak.

Why it may be material

Chemical releases can trigger remediation costs, civil claims, regulatory penalties, insurance scrutiny and production stoppages. Legacy contamination or inadequate containment can also depress asset values, complicate mill transactions and increase capital expenditure for compliance upgrades.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach emergency responders.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
The source places the pathway in Own operations.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): On-site power and heat assets including biomass boilers, black liquor recovery systems, steam turbines and combined heat and power units
Process-map item (assets): Chemical storage and dosing systems for caustic soda, sodium sulphate, chlorine dioxide, hydrogen peroxide, starch, fillers and retention aids
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (customers): Building materials companies using cellulose fibre, gypsum board liner, insulation facer and release papers

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Pollution of soil and water; substances of concernsearch disclosure cards
GRI Spills and environmental compliancesearch disclosure cards
SASB Environmental compliance and water quality for Pulp & Paper Products

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, response and remediation for unintended releases from mobile equipment, refuelling, workshops, log yards, chip pads and contaminated forest sites.

How it shows up in this industry

Harvesting fleets, mobile refuelling units, generators, maintenance supplies, log landings, depots, workshops and chip pads operate in remote forest settings where spill prevention and response are difficult. Logs from contaminated sites can also contain metals, hydrocarbons or legacy chemicals that affect downstream use or disposal.

Why it may be material

Diesel, petrol, lubricants, hydraulic oils and AdBlue are used across remote machinery and transport operations. Unintended releases can contaminate soils, groundwater and streams, create clean-up liabilities and undermine buyer confidence in timber from affected sites.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Log sorting yards, weighbridges, debarking areas, chip pads and temporary timber storage depots

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution of soil and water, incidents and remediationsearch disclosure cards
GRI GRI environmental compliance, spills and waste-related impactssearch disclosure cards
SASB SASB Forestry Management environmental management and legal compliance of operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Biosecurity management for pests, pathogens and invasive weeds introduced or spread through nursery propagation, machinery mobilisation, harvesting operations, log storage, domestic haulage and export-log pathways.

How it shows up in this industry

Forestry logistics move seedlings, clonal stock, harvesters, forwarders, skidders, logs, chips and export wood across regions and borders. Untreated logs and chips can carry bark beetles, borers, nematodes, fungi and invasive weed seeds, while nursery stock and machinery movement can introduce pests, pathogens and weeds into vulnerable forest stands.

Why it may be material

Pest and pathogen outbreaks can reduce timber yield, force salvage logging, damage native ecosystems and trigger export restrictions. Biosecurity is increasingly material where companies operate nurseries, move machinery between regions or export untreated logs and chips.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystems, including invasive alien species and ecosystem conditionsearch disclosure cards
GRI GRI biodiversity and environmental management impacts from invasive species pathwayssearch disclosure cards
SASB SASB Forestry Management ecosystem services and timber supply quality context

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management and transition of forestry chemicals used in nurseries, site preparation, weed control, fertilisation and pest or disease response to prevent harm to workers, communities, water bodies and non-target species.

How it shows up in this industry

Forestry managers use herbicides, insecticides, fungicides, pheromone traps, biological controls, fertilisers and soil amendments in nurseries, site preparation, weed control, fertilisation and pest or disease response. Restrictions on active ingredients are changing silvicultural tending, regeneration success, buffer management, public access after treatment and residue use.

Why it may be material

Chemical stewardship is material where plantations or nurseries rely on treatment for establishment and pest control. Poor controls can harm workers, non-target species and water bodies, while restrictions can raise establishment costs, affect certification outcomes and require transition to lower-toxicity or biological approaches.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Downstream-user outcome, complaint and product-use evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where forestry chemicals affect species, soil and watersearch disclosure cards
GRI GRI disclosures on water, pollution, materials, occupational health and biodiversity where forestry chemicals affect people or ecosystemssearch disclosure cards
SASB SASB Forestry Management environmental management and certification-related controls; chemical management may require sector-specific interpretation

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Environmental impacts and circular value recovery associated with bark, ash, sludge, lime mud, dregs, grits, de-inking rejects, tall oil, turpentine, lignin-rich streams and other mill residues.

How it shows up in this industry

Pulping, recycled fibre processing, chemical recovery and effluent treatment generate bark, ash, lime mud, green liquor dregs, de-inking sludge, screening rejects, primary sludge and secondary biological sludge. These streams move to boilers, land application, cement kilns, landfill, composting or specialist treatment, with emerging value recovery routes for lignin, tall oil, turpentine, biogas and recovered heat.

Why it may be material

Residue volumes are significant because mills process high-throughput fibre and water streams. Poor handling can affect soil, groundwater, odour and methane emissions, while beneficial use and biorefinery pathways can reduce landfill dependency, create revenue and support circular bioeconomy positioning.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): On-site power and heat assets including biomass boilers, black liquor recovery systems, steam turbines and combined heat and power units
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Resource use and circular economy; pollution where residues contain contaminantssearch disclosure cards
GRI Waste and materialssearch disclosure cards
SASB Operational environmental management and waste-related metrics where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Credibility of renewable-energy claims for forest biomass through feedstock categorisation, residue retention, soil nutrient safeguards, carbon payback assessment and evidence that biomass is not driving forest degradation or high-carbon wood use.

How it shows up in this industry

Forestry operations generate hog fuel, bark, branches, slash, thinnings and low-grade roundwood that may be chipped, bundled, left on site or supplied to pellet mills, biomass power plants and industrial heat users. Rising demand for bioenergy is increasing scrutiny of whether residue removal, whole-tree harvesting and long-distance exports deliver genuine climate benefits without depleting soils or biodiversity.

Why it may be material

Bioenergy markets can provide revenue for low-grade wood and residues, but climate-credibility challenges can affect offtake contracts, customer claims, policy support and financing. The issue is particularly material where managers supply pellet exporters or industrial heat users using whole trees or slow-regenerating stands.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
Potential effects may reach soil and groundwater.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Operating-cost records and budgets linked to the topic
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where biomass sourcing affects carbon stocks and habitatssearch disclosure cards
GRI GRI emissions, materials and biodiversity disclosures where biomass claims depend on forest management impactssearch disclosure cards
SASB SASB Forestry Management may partially anchor through ecosystem services and forest management metrics, but bioenergy climate credibility is not a direct topic

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Resilience of fibre supply, mill assets, water systems, warehouses and logistics to physical climate hazards affecting forests and continuous-process pulp and paper operations.

How it shows up in this industry

Pulp and paper producers depend on stable forest productivity, wood procurement rights, chip supply, recovered paper logistics, water intake systems, effluent treatment and continuous-process mills. Wildfire, drought, storms, pests, flooding and heat can disrupt fibre availability, mill cooling, river abstractions, transport corridors, chip piles and high-value paper machine operations.

Why it may be material

Climate-driven disturbance can increase wood and recovered paper costs, interrupt mill operations, reduce insurance availability and impair asset values in exposed catchments or fibre basins. Adaptation spending may be needed to protect water intakes, warehouses, boilers, electrical systems, woodyards and logistics interfaces.

Impact pathway

Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): On-site power and heat assets including biomass boilers, black liquor recovery systems, steam turbines and combined heat and power units
Process-map item (assets): Water intake, clarification, process-water recirculation and effluent treatment plants

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Climate change adaptationsearch disclosure cards
GRI Climate-related financial implications, water and biodiversity depending on site contextsearch disclosure cards
SASB Supply chain management and water management where climate exposure affects fibre and mill operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention of fatalities, serious injuries and occupational illness in harvesting, extraction, road work, log transport, nurseries, silviculture, prescribed burning and firefighting.

How it shows up in this industry

Forestry work is carried out in remote compartments using feller-bunchers, harvesters, forwarders, skidders, cable yarders, loaders, chainsaws, mobile refuelling units and articulated log trucks. Seasonal crews and contractors face steep terrain, falling trees, unstable roundwood loads, wildfire suppression, fatigue and limited emergency access.

Why it may be material

This issue was consistently identified across financial and impact analyses and is fundamental to forestry operations. Serious incidents create compensation claims, enforcement action, insurance increases, contractor disruption, reputational damage and lost production during narrow harvest windows.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Harvesting and extraction fleet, including feller-bunchers, harvesters, forwarders, skidders, cable yarders and loaders
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems
Process-map item (assets): Harvesting rights, land tenure agreements, certification claims, biodiversity offsets and forest carbon project documentation
Process-map item (emerging_pressures): Remote sensing and satellite monitoring exposing illegal harvesting, encroachment, fire damage and non-compliance in near real time
Process-map item (emerging_pressures): Shortages of skilled machine operators, silviculture workers and contractors in remote forest regions

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Value chain workers for contractor safetysearch disclosure cards
GRI GRI 403 Occupational health and safety and sector-related health and safety topicssearch disclosure cards
SASB SASB Forestry Management workforce health and safety metrics where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and emergency control of high-consequence fires, explosions, pressure failures and chemical releases involving mill recovery systems, boilers, bleaching chemicals, caustic storage and combustible fibre inventories.

How it shows up in this industry

Pulp and paper mills combine chlorine dioxide and precursor chemicals, caustic soda, acids, hydrogen peroxide, sodium chlorate, fuels, high-pressure steam, recovery boilers, lime kilns, smelt dissolving tanks and large combustible fibre inventories. Loss of containment, boiler failure, smelt-water explosions, fire or chemical releases can affect workers, contractors, emergency responders, neighbours and receiving environments.

Why it may be material

High-hazard chemicals and pressure systems are embedded in kraft, sulphite, bleaching and chemical recovery operations. Serious incidents can stop production, damage high-value boilers or paper machines, increase insurance premiums, trigger enforcement action and create worker, community and environmental liabilities.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Kraft and sulphite pulp mills with digesters, recovery boilers, lime kilns, brownstock washing lines and bleach plants
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): On-site power and heat assets including biomass boilers, black liquor recovery systems, steam turbines and combined heat and power units
Process-map item (assets): Chemical storage and dosing systems for caustic soda, sodium sulphate, chlorine dioxide, hydrogen peroxide, starch, fillers and retention aids
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Own workforce, affected communities and pollution for releasessearch disclosure cards
GRI Occupational health and safety, with environmental media topics where releases occursearch disclosure cards
SASB Health, safety and environmental incident indicators if applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Respect for Indigenous peoples’ and local communities’ land, cultural, access and benefit-sharing rights in harvesting, road building, plantation establishment, conservation set-asides and forest carbon projects.

How it shows up in this industry

Forestry managers operate freehold forests, leasehold estates and public concessions where harvesting rights, legal tenure documents, stakeholder consultation, road construction and conservation set-asides intersect with Indigenous land rights, cultural sites, hunting rights, recreation access and non-timber forest product collection. Carbon projects and conservation set-asides add further benefit-sharing and consent questions.

Why it may be material

This issue was consistently identified across financial, impact and emerging analyses. Tenure disputes, inadequate consultation or cultural heritage disturbance can delay harvest approvals, suspend concessions, invalidate carbon projects, increase compensation liabilities and affect financing and certification standing.

Impact pathway

Potential effects may reach Indigenous peoples.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Indigenous engagement, consent, grievance and impact records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communities, including Indigenous peoples, cultural heritage and community rightssearch disclosure cards
GRI GRI 411 Rights of Indigenous Peoplessearch disclosure cards
GRI GRI 413 Local communities and sector-related land and resource rightssearch disclosure cards
SASB SASB Forestry Management disclosures on legal rights, concession management, ecosystem services and community relations where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Worker and contractor health and safety impacts from mill machinery, mobile equipment, roll handling, heat, steam, noise, dust, chemicals, confined spaces and shift-work fatigue.

How it shows up in this industry

Mill employees and contractors work around woodyards, debarking drums, chip conveyors, pulpers, refiners, paper machines, winders, dryers, cranes, fork-lift trucks, automated guided vehicles, chemical dosing, confined spaces, high-pressure steam, heat, noise and paper dust. Converting lines for tissue, packaging and sheets add cutting, embossing, slitting and roll-handling hazards.

Why it may be material

Continuous machines, rotating equipment, heavy reels, mobile plant, hot surfaces, confined spaces and chemical handling create direct injury and health impacts for workers and contractors across normal operations and maintenance. Poor performance can also increase downtime, liabilities and insurance costs.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
Could this topic change operating costs or the cost of controls and remediation?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts
Process-map item (customers): Packaging converters producing corrugated boxes, folding cartons, paper sacks, labels and flexible paper-based packaging

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS Own workforce health and safetysearch disclosure cards
GRI Occupational health and safetysearch disclosure cards
SASB Pulp & Paper Products workforce health and safety indicators where available

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control, substitution and verification of substances of concern, contaminants, allergens, microbial contamination and odour taints in food-contact papers, tissue, hygiene products, packaging and speciality paper grades.

How it shows up in this industry

Food-contact board, liquid packaging board, cupstock, grease-resistant papers, tissue, sanitary grades, labels, release liners and speciality papers can contain or carry wet-strength resins, dyes, optical brighteners, inks, latex binders, barrier coatings, mineral fillers and recycled fibre contaminants. Quality testing for hygiene requirements and food-contact compliance is therefore a direct market access requirement.

Why it may be material

Downstream converters, brand owners, food companies and consumers rely on paper products for food contact, hygiene and packaging performance. Restrictions and litigation around PFAS, bisphenols, mineral oils and other substances can affect product design, customer approvals, recall exposure and revenue in food-contact, hygiene and speciality paper markets.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Chemical storage and dosing systems for caustic soda, sodium sulphate, chlorine dioxide, hydrogen peroxide, starch, fillers and retention aids
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (customers): Packaging converters producing corrugated boxes, folding cartons, paper sacks, labels and flexible paper-based packaging
Process-map item (customers): Retailers and e-commerce companies buying containerboard, protective packaging and branded paper bags

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Media
NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users; pollution and substances of concernsearch disclosure cards
GRI Customer health and safety; marketing and labelling where product information is relevantsearch disclosure cards
SASB Product safety and product lifecycle impacts for Pulp & Paper Products depending on grade mix

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of skills, training, labour availability, employment conditions and contractor labour practices for remote forestry, nursery, silviculture, transport and fire-management workforces.

How it shows up in this industry

Forestry management depends on skilled machine operators, chainsaw or manual crews, nursery workers, silviculture teams, truck drivers, forestry engineers, planners, ecologists, safety staff and community liaison personnel, often in remote regions with seasonal peaks. Mechanised harvesting, remote sensing and fire management increase the need for training and competent contractors.

Why it may be material

Shortages of skilled machine operators, silviculture workers and contractors can disrupt narrow planting and harvesting windows, increase contractor costs and weaken safety and environmental performance. Labour conditions are particularly relevant where remote work, seasonal crews and subcontracted harvesting create visibility challenges.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Employees, Suppliers, Trade unions, Value chain workers.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems
Process-map item (emerging_pressures): Remote sensing and satellite monitoring exposing illegal harvesting, encroachment, fire damage and non-compliance in near real time
Process-map item (emerging_pressures): Shortages of skilled machine operators, silviculture workers and contractors in remote forest regions
Process-map item (financial_channels): Litigation and compensation claims linked to land rights, nuisance, water contamination, worker injury or smoke impacts
Process-map item (impact_channels): Harvesting operators, truck drivers, nursery workers, silviculture crews, firefighters and contractors exposed to remote-site safety risks

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Contractors
Employees
Suppliers
Trade unions
Value chain workers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Value chain workers, including training, working conditions and contractor labour practicessearch disclosure cards
GRI GRI 401 Employmentsearch disclosure cards
GRI GRI 404 Training and educationsearch disclosure cards
GRI GRI 414 Supplier social assessmentsearch disclosure cards
GRI GRI 403 where labour conditions affect safetysearch disclosure cards
SASB SASB Forestry Management workforce and operational continuity context where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for transport, loading and unloading of hazardous materials, fuels and high-consequence chemical inputs used in pulp, bleaching, papermaking and coating operations.

How it shows up in this industry

Pulp and paper mills receive bulk caustic, acids, peroxide, sodium chlorate, fuels and chlorine dioxide precursors by tanker lorry, rail tank car, pipeline or ship, while residues and finished paper move through road, rail, barge and port interfaces. Loading bays, rail sidings, port terminals and transport corridors create public and worker safety exposures when dangerous goods are moved to and from mills.

Why it may be material

Chemical transport and loading failures can cause injuries, community disruption, water contamination and supply interruption. Mills depend on reliable chemical deliveries for pulping, bleaching, pH control and coating operations, making carrier governance and emergency preparedness financially and socially material.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Employees, Suppliers.
The source places the pathway in Upstream, Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Chemical storage and dosing systems for caustic soda, sodium sulphate, chlorine dioxide, hydrogen peroxide, starch, fillers and retention aids
Process-map item (customers): Building materials companies using cellulose fibre, gypsum board liner, insulation facer and release papers
Process-map item (customers): End consumers purchasing tissue, nappies, stationery, paper bags, books and packaged goods
Process-map item (emerging_pressures): More stringent water abstraction, effluent colour, nutrient and chemical oxygen demand limits in water-stressed mill catchments
Process-map item (emerging_pressures): Increasing costs and supply volatility for wood, recovered paper, energy, caustic soda, starch and logistics services

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS Own workforce, value chain workers, affected communities and pollution where transport incidents occursearch disclosure cards
GRI Occupational health and safety, spills and supplier assessmentsearch disclosure cards
SASB No clear dedicated Pulp & Paper Products topic; operational safety and supply chain management may be relevant

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Management of noise, dust, traffic, smoke, visual change, road wear and temporary access disruption affecting rural communities and forest users near active forestry operations.

How it shows up in this industry

Harvesting and log haulage seasons bring feller-bunchers, skidders, loaders, low-loader mobilisation, articulated log trucks, road maintenance, dust, noise, smoke from burning and temporary access closures into rural areas. Recreation users, hunters, tourism operators and neighbouring farms can be affected by changes to access routes, visual landscape and local road conditions.

Why it may be material

Noise, dust, traffic, road safety, visual landscape change, smoke and temporary access closures are direct impacts on rural communities and forest users. Poor management can trigger complaints, route restrictions, compensation claims and delays to harvest programmes.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence shows actual or potential impacts on people or the environment?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What civil-society scrutiny or campaigns could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communities, community engagement and local impactssearch disclosure cards
GRI GRI 413 Local communities and grievance mechanismssearch disclosure cards
SASB SASB Forestry Management community relations and legal compliance context

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of timber origin, legality, deforestation-free evidence and certification claims from standing compartment through harvesting, haulage, sorting, export and downstream sale.

How it shows up in this industry

Forestry managers sell sawlogs, pulpwood, chips, biomass and export logs from mapped compartments, concessions and rotation plantations. Market access increasingly depends on proving legal harvest approval, geolocation, species, volume, certification status and chain-of-custody continuity through load tickets, weighbridge data, inventory systems and port documentation under regimes such as EUDR, the UK Timber Regulation, the United States Lacey Act and CITES.

Why it may be material

This issue was consistently identified across financial, impact and emerging analyses. Weak traceability can make otherwise merchantable wood unsaleable in regulated markets, enable illegal or conversion-linked fibre to enter supply chains, trigger audit non-conformities and undermine customer, lender and public procurement confidence.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Log sorting yards, weighbridges, debarking areas, chip pads and temporary timber storage depots

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
ESRS ESRS G1 Business conduct where due-diligence controls underpin sustainability claimssearch disclosure cards
GRI GRI disclosures on biodiversity, procurement, supplier assessment, local communities and sector-related forest-product traceabilitysearch disclosure cards
SASB SASB Forestry Management metrics on certified forest area, ecosystem services, legal compliance and chain-of-custody where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of fibre provenance, supplier origin evidence, chain-of-custody certification and claim integrity for roundwood, chips, market pulp, recovered paper and certified or recycled-content products.

How it shows up in this industry

Pulp and paper producers operate chain-of-custody traceability systems, supplier certification processes and long-term fibre supply contracts for virgin wood, recovered paper and market pulp. Products are sold to converters, retailers, food companies, public-sector buyers and brands that require FSC, PEFC, recycled-content and deforestation-free evidence.

Why it may be material

Deforestation-free rules, certification demands and lender due diligence can determine whether wood, pulp and paper may be sold into major markets. Weak provenance controls can cause shipment holds, customer delisting, financing constraints, enforcement costs and loss of certified price premiums.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach Indigenous peoples.
Potential effects may reach affected communities.
Potential effects may reach supply-chain workers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Indigenous engagement, consent, grievance and impact records
Community engagement, grievance and impact records
Supplier workforce, audit, grievance and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Business conduct, biodiversity and ecosystems, and value chain due diligencesearch disclosure cards
GRI Materials, supplier environmental assessment and marketing and labelling where claims are madesearch disclosure cards
SASB Pulp & Paper Products fibre sourcing and supply chain management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of legal harvest approvals, concession terms, forest practice compliance, anti-bribery controls, contractor conduct, whistleblowing and regulated species trade.

How it shows up in this industry

Forestry managers rely on concession planning, legally recognised tenure documents, harvest permits, reforestation duties, road construction approvals, riparian buffer rules, national forest practice codes and species controls such as CITES for listed timber. Field operations also depend on contractors and public authorities in remote areas where improper influence or permit breaches can quickly affect access to forest resources.

Why it may be material

Legal approval and ethical conduct underpin the economic value of harvesting rights, public concessions and exportable timber. Illegal harvesting, bribery, false declarations or breach of forest practice rules can lead to fines, licence loss, harvest suspensions, market exclusion and financing constraints.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Business partners, Suppliers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Workforce, health and safety, engagement and grievance records
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Log sorting yards, weighbridges, debarking areas, chip pads and temporary timber storage depots

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Suppliers

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conduct, corruption, compliance culture and whistleblower protectionsearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive behavioursearch disclosure cards
GRI GRI 2 governance disclosures and sector-related compliance topicssearch disclosure cards
SASB SASB Forestry Management disclosures related to legal compliance, certification and managed forest operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-bribery, compliance controls, whistleblowing and accurate regulatory or customer documentation across mill operations, fibre procurement, product conformity and market access requirements.

How it shows up in this industry

Pulp and paper companies operate under industrial emissions permits, water abstraction and discharge permits, chemical rules for pulping and coatings, food-contact expectations for board and tissue grades, deforestation-free requirements, chain-of-custody standards and packaging EPR schemes. Compliance failures can arise from permit data, procurement documentation, product conformity, anti-bribery controls in wood sourcing, sanctions screening or dealings with regulators and public procurement bodies.

Why it may be material

The industry’s licence to operate depends on credible compliance with environmental permits, fibre-origin rules, chemical restrictions, food-contact requirements and customer codes. Weak internal controls can convert technical failures into enforcement, market access loss, financing constraints and reputational damage.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Potential effects may reach consumers.
Potential effects may reach ecosystems.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Consumer outcome, complaint and product-impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (customers): Packaging converters producing corrugated boxes, folding cartons, paper sacks, labels and flexible paper-based packaging
Process-map item (customers): Retailers and e-commerce companies buying containerboard, protective packaging and branded paper bags
Process-map item (customers): Food and beverage companies using paperboard, liquid packaging board, cupstock and grease-resistant papers

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Business conduct, corporate culture, protection of whistleblowers and management of relationships with supplierssearch disclosure cards
GRI Anti-corruption, anti-competitive behaviour and environmental compliancesearch disclosure cards
SASB Environmental compliance, supply chain management and product lifecycle management where relevant

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Transparency and governance of political engagement, trade association activity and lobbying on forest management rules, biomass policy, timber legality, carbon methodologies and deforestation-free market access.

How it shows up in this industry

Forestry managers are affected by forest practice codes, public concession rules, EUDR-style market access, illegal-timber controls, bioenergy policy, certification standards and carbon-credit methodologies. Engagement through industry associations and policy consultations can shape rules on harvest practices, biomass eligibility, deforestation evidence, carbon accounting and rights-holder consultation.

Why it may be material

Policy positions can materially influence future market access, biomass and carbon revenue, compliance cost and public trust. Misalignment between lobbying and stated commitments on sustainable forest management, deforestation, Indigenous rights or climate claims can create reputational, investor and regulatory exposure.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conduct, political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public policysearch disclosure cards
GRI GRI 2 governance disclosuressearch disclosure cards
SASB SASB Forestry Management may provide contextual regulatory anchors but not a direct public policy topic

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, trade association participation, political contributions and public policy positions on the regulations shaping pulp and paper mill operations, fibre sourcing and fibre-based product markets.

How it shows up in this industry

Pulp and paper producers are affected by policy on EU Industrial Emissions Directive permitting, Best Available Techniques for pulp and paper mills, deforestation-free supply chains, FSC and PEFC recognition, water allocation, EU Emissions Trading System costs, biomass eligibility, food-contact materials and packaging EPR. Companies and trade associations may seek to shape these rules because they influence mill capital expenditure, fibre sourcing, product design and market access.

Why it may be material

Public policy engagement can materially influence costs, permits and product markets, but opaque or misaligned lobbying can undermine stated climate, biodiversity, circularity or deforestation-free commitments. The topic is most material for companies with active advocacy, trade association leadership or exposure to contested packaging, forestry and bioenergy policy debates.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Consumer outcome, complaint and product-impact records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Converting lines for tissue, packaging, bags, sacks, envelopes, labels and cut-size sheets
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts
Process-map item (customers): Packaging converters producing corrugated boxes, folding cartons, paper sacks, labels and flexible paper-based packaging
Process-map item (customers): Retailers and e-commerce companies buying containerboard, protective packaging and branded paper bags
Process-map item (customers): Food and beverage companies using paperboard, liquid packaging board, cupstock and grease-resistant papers

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Media
NGOs / civil society
Regulators

Standards to check

ESRS Political engagement and lobbying activitiessearch disclosure cards
GRI Public policy and political contributionssearch disclosure cards
SASB No clear topic-specific Pulp & Paper Products anchor

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and resilience of digital mill control, quality and traceability systems where cyber failure can affect worker safety, environmental controls, product quality and fibre provenance.

How it shows up in this industry

Modern pulp and paper mills operate distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems across digesters, recovery boilers, bleach plants, paper machines, effluent treatment and converting lines. A cyber incident can interrupt production, compromise quality testing, disturb safety controls or undermine certified fibre and recycled-content records.

Why it may be material

Digitalised mills have high business interruption exposure because a shutdown of control systems can halt continuous production and damage customer service levels. Cyber weaknesses can also increase insurance costs, undermine certification evidence and create liability if safety, effluent or product quality controls are affected.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Potential effects may reach downstream users.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Downstream-user outcome, complaint and product-use evidence
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (customers): Industrial manufacturers using filter papers, abrasive backings, release liners, electrical papers and technical cellulose products
Process-map item (customers): Waste management firms and recyclers supplying recovered paper and receiving paper mill residues
Process-map item (emerging_pressures): Rising customer demand for low-carbon packaging, recycled content, fibre traceability and credible chain-of-custody certification
Process-map item (emerging_pressures): More stringent water abstraction, effluent colour, nutrient and chemical oxygen demand limits in water-stressed mill catchments

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Governance, internal controls and risk management; own workforce, affected communities and pollution where cyber events affect people or controlssearch disclosure cards
GRI No clear topic-specific anchor; possible governance and operational incident proxysearch disclosure cards
SASB No clear Pulp & Paper Products topic-specific anchor

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of recovered paper feedstock quality, contamination, waste classification and recycled-content evidence for recycled pulp, paper and board production.

How it shows up in this industry

Recycled fibre plants depend on old corrugated containers, mixed paper, office paper and old newspapers collected by municipalities, retailers and industrial sources, then baled, transported, repulped, cleaned, screened and de-inked. Rising recycled-content demand and Basel Convention controls on contaminated waste paper make recovered fibre quality, provenance and contamination governance commercially important.

Why it may be material

Recovered paper markets are exposed to contamination, export restrictions, variable municipal collection quality and customer claims for recycled content. Poor controls can reduce yield, increase sludge and reject disposal, introduce chemical residues into food-contact board and create shipment or enforcement issues for cross-border flows.

Impact pathway

Potential effects may reach workers.
Potential effects may reach supply-chain workers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach consumers.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Supplier workforce, audit, grievance and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Paper and paperboard machines with headboxes, forming sections, press sections, dryers, calendars and winders
Process-map item (assets): Recycled fibre plants with bale handling, pulpers, cleaners, de-inking flotation cells and sludge presses
Process-map item (assets): Woodyards, chip piles, debarking drums, chip screens, pulp warehouses and paper roll storage facilities
Process-map item (assets): Mill information systems including distributed control systems, quality control scanners, production planning tools and chain-of-custody traceability systems
Process-map item (assets): Forestry concessions, wood procurement rights, supplier certification systems and long-term fibre supply contracts

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
Regulators

Standards to check

ESRS Resource use and circular economy; pollution where contaminants are materialsearch disclosure cards
GRI Materials and waste, with recovered fibre feedstock governance requiring interpretationsearch disclosure cards
SASB Recovered fibre and product lifecycle management disclosure areas where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Entity-specific validation required
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Integrity of forest carbon credits and claims, including additionality, permanence, leakage, reversal buffers, monitoring quality, benefit-sharing and community consent.

How it shows up in this industry

Some forestry managers generate carbon removals, avoided conversion benefits and tradable credits from afforestation, reforestation or improved forest management. Project cash flows depend on forest inventory data, growth models, remote sensing, harvest scheduling, permanence buffers, leakage assessment, methodology compliance and consent from affected rights-holders under voluntary or national carbon standards.

Why it may be material

Carbon-credit revenue can be material for estates with long rotations, conservation set-asides or restoration programmes, but weak project design can create reversal liabilities, buyer disputes and reputational harm if credits are not additional, permanent or community-supported.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Downstream-user outcome, complaint and product-use evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Process-map item (assets): Freehold forests, leasehold estates and public forest concessions with mapped compartments and management blocks
Process-map item (assets): Semi-natural and native forest stands managed for selective harvest, conservation set-asides and mixed-use objectives
Process-map item (assets): Forest nurseries, seed orchards and clonal propagation facilities for improved planting stock
Process-map item (assets): Forest road networks, bridges, culverts, log landings, skid trails and drainage infrastructure
Process-map item (assets): Geographic information systems, remote sensing data, forest inventory databases, growth models and chain-of-custody systems

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E1 Climate change, greenhouse gas removalssearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where carbon projects rely on forest management outcomessearch disclosure cards
GRI GRI emissions, biodiversity and local community impacts connected to carbon projectssearch disclosure cards
SASB SASB Forestry Management carbon and ecosystem service disclosures where applicable; carbon-credit integrity is not always directly anchored

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

Candidate topics — Forest and Paper Products

Biodiversity, habitat retention and sustainable harvest intensity Forestry Management Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Catchment, water and forest soil protection Forestry Management Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Forest carbon stock and land-use emissions management Forestry Management Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Forest fibre sourcing, biodiversity and land rights Pulp & Paper Products Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Mill decarbonisation and biogenic carbon transition Pulp & Paper Products Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Mill water abstraction and effluent quality Pulp & Paper Products Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Paper product stewardship and end-of-life circularity Pulp & Paper Products Matched to profile Start here Strong signal

What this topic covers