SUSTAINABILITY ACCOUNTING STANDARDS – FORESTRY MANAGEMENT SUSTAINABLE ACCOUNTING STANDARD VERSION 2023-12

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SFI Forest Management Standard requirements

align with SASB Forest Management Standard Codes and Metrics

The Sustainability Accounting Standards Board (SASB) is a non-profit organization that connects business and investors on the financial impacts of sustainability. SASB Standards guide the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in each industry.  The following SASB Forestry Management Standard applies to companies that own and or manage forest land, which enables them to provide industry based-disclosures about sustainability risks and opportunities. The SASB Forestry Management Standard has 7 metrics, all of which are in alignment with the SFI 2022 Forest Management standard.

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SASB FORESTRY MANAGEMENT STANDARD TOPIC

SASB FORESTRY MANAGEMENT STANDARD CODE AND METRIC

SFI FOREST MANAGEMENT OBJECTIVE

SFI FOREST MANAGEMENT PERFORMANCE MEASURE AND INDICATOR

SUSTAINABILITY ACCOUNTING STANDARDS – FORESTRY MANAGEMENT SUSTAINABLE ACCOUNTING STANDARD VERSION 2023-12

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