TNFD Forest, Pulp and Paper C1.1

SFI Objective 1: Forest Management Planning, PM 1.1

PEFC 8.3 Maintenance and encouragement of productive functions of forests (wood and non-wood)

SASB RR-FM-160a.4

GRI 101, GRI 304-3

ESRS E4-5 45 If the undertaking identified material impacts related to ecosystems, the undertaking shall consider, as per ecosystem category (IUCN Global Ecosystem Typology 2.0), two aspects to obtain insights into the health of ecosystems: (a) ecosystems extent: the undertaking shall report an indicator that measures area coverage of a particular ecosystem without necessarily considering the quality of the area being assessed, such as habitat cover. For example, forest cover is a measure of the extent of a particular ecosystem type, without factoring in the condition of the ecosystem (e.g., provides the area without describing the species diversity within the forest). (b) ecosystems condition: i. one or more indicators that measures the quality of ecosystems relative to a pre-determined reference state; or ii. one or more indicators that measures multiple species (rather than the number of individuals within a single species) within an ecosystem: e.g. scientifically established species richness and abundance indicators that measure the development of (native) species composition within an ecosystem against the reference state at the beginning of the first reporting period [as well as the targeted state outlined in the Post-2020 Global Biodiversity Framework], or an aggregation of species’ conservation status if relevant; or iii. one or more indicators that may also reflect structural components of condition such as habitat connectivity (i.e., how linked habitats are to each other). AR 35. When disclosing under paragraph 45 on the extent and condition of ecosystems, the undertaking may refer to metrics and information provided by the United Nations System of Environmental Economic Accounting Ecosystem Accounting (UN SEEA EA)

SBTN: Land Target 2: Land Quality

Forest Europe SFMI 1.1 Forest Area