Stora Enso Oyj : TNFD content index 2025

‌TNFD content index 2025

The index table below provides a mapping of Stora Enso's nature-related information in relation to the recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD), including the Additional sector guidance Forestry, pulp and paper.

As an Early Adopter of TNFD, Stora Enso published its first TNFD-aligned report for the financial year 2024. For more information on the Group's approach to TNFD, see the Annual Report 2025.

Theme Recommended disclosures Location in Stora Enso's Annual Report 2025 Governance

1. Describe the board's oversight of nature-related dependencies, impacts, risks and opportunities Sustainability Statement

   • ESRS 2 GOV-1 (The role of the administrative, management and supervisory bodies)

   • ESRS 2 GOV-2 (Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies)

   • ESRS 2 GOV-3 (Integration of sustainability-related performance in incentive schemes)

   • ESRS 2 GOV-5 (Risk management and internal controls over sustainability reporting)

2. Describe management's role in assessing and managing nature-related dependencies, impacts, risks and opportunities

3. Describe the organisation's human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organisation's assessment of, and response to, nature-related dependencies, impacts, risks and opportunities

Sustainability Statement

• ESRS 2 GOV-1 (The role of the administrative, management and supervisory bodies)

• ESRS 2 GOV-2 (Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies)

• ESRS 2 IRO-1 (Description of the processes to identify and assess material impacts, risks and opportunities)

  Sustainability Statement

• ESRS 2 SBM-2 (Interests and views of stakeholders)

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model)

• ESRS 2 GOV-2 (Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies)

• ESRS 2 GOV-4 (Statement on due diligence)

• ESRS E4-2 (Policies related to biodiversity and ecosystems)

• ESRS E4-3 (Actions and resources related to biodiversity and ecosystems)

• ESRS S3 (Affected Communities)

  Strategy

  1. Describe the nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term

  2. Describe the effect nature-related dependencies, impacts, risks and opportunities have had on the organisation's business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place

  3. Describe the resilience of the organisation's strategy to nature-related risks and opportunities, taking into consideration different scenarios

  4. Disclose the locations of assets and/or activities in the organisation's direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations

     Sustainability Statement

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model). And corresponding data points in the environmental standards

• ESRS 2 IRO-1 (Description of the processes to identify and assess material impacts, risks and opportunities). And corresponding data points in the environmental standards

  Sustainability Statement

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model). And corresponding data points in the environmental standards

• Environmental topical standards (ESRS E1-1, E1-2, E1-3, E1-4, E2-1, E2-2, E2-3, E3-1, E3-2, E3-3, E4-1, E4-2, E4-3, E4-4, E5-1, E5-2, E5-3)

• ESRS S3-4 (Taking action on material impacts on affected communities and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions)

  Sustainability statement

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model). And corresponding data points in the environmental standards

• ESRS E4-1 (Transition plan and consideration of biodiversity and ecosystems in strategy and business model)

• Environmental topical standards (ESRS E1-3, E2-2, E3-2, E4-3, E5-2) on 'Actions and resources in relation to material sustainability matters'

  Sustainability Statement

• ESRS 2 SBM-3 (ESRS E4)

• ESRS 2 IRO-1 (ESRS E2, E3, E4)

  Appendices

• Sustainability data by production unit

  Risk and impact management

  1. (i) Describe the organisation's processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its direct operations.

  1. (ii) Describe the organisation's processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its upstream and downstream value chain(s)

  2. Describe the organisation's processes for managing nature-related dependencies, impacts, risks and opportunities

  3. Describe how processes for identifying, assessing, prioritising and monitoring nature-related risks are integrated into and inform the organisation's overall risk management processes

  Sustainability Statement

• ESRS 2 IRO-1 (Description of the processes to identify and assess material impacts, risks and opportunities). And corresponding data points in the environmental standards

• ESRS section on 'Metrics and Targets'. And corresponding data points in the environmental standards

  Sustainability Statement

• ESRS 2 SBM-1 (Strategy, business model and value chain)

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model)

• ESRS 2 IRO-1 (Description of the processes to identify and assess material impacts, risks and opportunities). And corresponding data points in the environmental standards

  Sustainability Statement

• ESRS 2 IRO-1 (Description of the processes to identify and assess material climate-related impacts, risks and opportunities). And corresponding data points in the environmental standards

• Environmental topical standards (ESRS E1-2, E2-1, E3-1, E4-2, E5-1) on 'Policies related to material environmental topics'

  Sustainability statement

• ESRS 2 IRO-1 (Description of the processes to identify and assess material climate-related impacts, risks and opportunities)

  Metrics and targets

  1. Disclose the metrics used by the organisation to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process

  2. Disclose the metrics used by the organisation to assess and manage dependencies and impacts on nature

  3. Describe the targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these

  Sustainability Statement

• ESRS 2 IRO-1 (Description of the processes to identify and assess material climate-related impacts, risks and opportunities). And corresponding data points in the environmental standards

• Environmental topical standards on disclosure metrics (ESRS E2-4, E3-4, E4-5, E5-4, E5-5)

  Sustainability Statement

• ESRS 2 IRO-1 (Description of the processes to identify and assess material climate-related impacts, risks and opportunities). And corresponding data points in the environmental standards

• ESRS 2 SBM-3 (Material impacts, risks and opportunities and their interaction with strategy and business model)

• Environmental topical standards on disclosure metrics (ESRS E2-4, E3-4, E4-5, E5-4, E5-5)

  Sustainability Statement

• ESRS E1-1 (Transition plan for climate change mitigation)

• ESRS E4-1 (Transition plan and consideration of biodiversity and ecosystems in strategy and business model)

• Environmental topical standards on disclosure targets (ESRS E2-3, E3-3, E4-4, E5-3)