TNFD + SFI Fiber Sourcing

For the purposes of the core global disclosure metric:

• Sustainably managed refers to the UN FAO definition of sustainable forest management (see glossary);
• An organisation may provide information additional to the GET to define the type of ecosystem, such as regional or local classifications;
• An organisation should provide additional detail on the type of forest, where applicable (e.g. semi-natural forests); and
• Business activity refers to core business activities/stages of the value chain. A forest sector company should follow the same approach as defined in the FSG Nature Positive Roadmap: forest production, processing and manufacturing, downstream.

No further guidance.

For the purposes of the core global disclosure metric:

• Extent of land-use change should be measured relative to the land cover type present at an established cut-off date (no later than 2020);
• Business activity refers to core business activities/ stages of the value chain. A forest sector company should follow the same approach as defined in the Forest Sector Group (FSG) Nature Positive Roadmap: forest production, processing and manufacturing, downstream; and
• An organisation may provide information additional to the Replace with Global Ecosystem Typology (GET) to define the type of ecosystem, such as regional or local classifications.

FSC (2023); Afi (2019); WBCSD- FSG (2021)

⁷⁶ When disclosing on ecosystem types, refer to the International Union for Conservation of Nature Global Ecosystem Typology.

Indicator 2. Program to address Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) for all harvest operations through fiber sourcing activities such as: a. use of qualified logging professionals, certified logging companies (where available), and qualified resource professionals; or b. training program for qualified logging professionals on how to recognize and protect Forests with Exceptional Conservation Value; or c. through in-the-forest verification by certified logging companies; or d. forest landowner outreach; or e. SFI Implementation Committee involvement in the assessment of Forests with Exceptional Conservation Value, and development of recommendations for conservation.

Indicator 3. Certified Organizations shall conduct and incorporate the results of a Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) assessment to promote conservation of Forests with Exceptional Conservation Value for purchased stumpage.

Performance Measure 2.1. Certified Organizations shall clearly define and implement policies to ensure that facility inventories and fiber sourcing activities do not compromise adherence to the principles of sustainable forestry.

Performance Measure 2.2. Certified Organizations shall, individually or through cooperative efforts monitor the use of best management practices relative to scale.

Performance Measure 7.1. Certified Organizations shall support and promote efforts by consulting foresters, state, provincial and federal agencies, state or local groups, professional societies, conservation organizations, Indigenous Peoples and governments, community groups, sporting organizations, labor, universities, extension agencies, the American Tree Farm System® and/or other landowner cooperative programs to apply principles of sustainable forest management.

Indicator 2. Support individually or and/or through cooperative efforts involving SFI Implementation Committees, education and outreach to forest landowners describing the importance of and providing implementation guidance on: a. best management practices; b. reforestation and afforestation; c. visual quality management; d. conservation objectives, such as of critical wildlife habitat elements, biodiversity, threatened and endangered species, and Forests with Exceptional Conservation Value; e. management of harvest residue (e.g., slash, limbs, tops) considers economic, social, environmental factors (e.g., organic and nutrient value to future forests) and other utilization needs; f. control of invasive species; g. characteristics of special sites; h. reduction of wildfire risk; i. use of qualified logging professionals, qualified resource professionals and/or certified logging companies; j. awareness of SFI, and k. reporting of inconsistent practices.

For the purposes of the core global disclosure metric:

• Sustainably managed refers to the UN FAO definition of sustainable forest management (see glossary);
• An organisation may provide information additional to the GET to define the type of ecosystem, such as regional or local classifications;
• An organisation should provide additional detail on the type of forest, where applicable (e.g. semi-natural forests); and
• Business activity refers to core business activities/stages of the value chain. A forest sector company should follow the same approach as defined in the FSG Nature Positive Roadmap: forest production, processing and manufacturing, downstream.

WBCSD- FSG (2021)

⁷⁷ When disclosing on ecosystem types, refer to the International Union for Conservation of Nature Global Ecosystem Typology.

In determining which pollutants to report, an organisation should consider:

• The FAO and WHO definitions of highly hazardous pesticides, with an emphasis on extremely hazardous and highly hazardous pesticides (class 1A and 1B, respectively);
• The chemicals included in the list of banned persistent organic pollutants (POPs) of the Stockholm Convention;
• Other pollutants that are not inherently hazardous, but where significant quantities or poor disposal practices may be damaging, including fertilisers, wood debris and bark accumulation from forestry operations, non-recyclable paper, rejects from recycling processes or other solid waste; and
• Pollutants of concern identified during engagement with stakeholder groups.

Ashrafi et al. (2015); IFC (2007); OECD and UNEP (2013); UNEP and WHO (2016); The Stockholm Convention (2001); WBCSD-FSG (2022); WHO (2019); WRI and WBCSD (2015)

Pollutants and water quality metrics to report under the core global disclosure metric include:

• Absorbable Organic Halogens (AOX);
• Nitrogen;
• Phosphorus;
• Chemical Oxygen Demand (COD); and
• Total Suspended Solids (TSS) from fibre production, bleaching, recycling and/or other chemical processes; and forest production.

In determining which pollutants to report, an organisation should also consider the pollutants listed under the pollutants to soil metric (C2.0).

Ashrafi et al. (2015); IFC (2007b); WBCSD- FSG (2021); WRI and WBCSD (2015)

⁷⁸ Freshwater: (≤1,000 mg/L Total Dissolved Solids). Other: (>1,000 mg/L Total Dissolved Solids). Reference: GRI (2018) GRI 303-4 Water discharge.

Additional pollutants to report under the core global disclosure metric include:

• Hazardous air pollutants (HAPs).

From the list of pollutants under the core global disclosure metric, an organisation should particularly look to include particulate matter from the combustion of wood fuel from the production stage; and sulphur and nitrogen oxides, particulate matter and volatile organic compounds (VOCs) from processing and manufacturing.

IFC (2007b); SASB (2018a); SASB (2018b); WRI and WBCSD (2015)

⁷⁹ Raw material content: % of virgin fossil-fuel feedstock; % of post-consumer recycled feedstock; % of post-industrial recycled feedstock; % of virgin renewable feedstock.

In reporting the core global metric, an organisation should:

• Provide information on the organisation’s traceability and due diligence systems.

TNFD

⁸⁰ Water consumption is equal to water withdrawal less water discharge. Reference: GRI (2018) GRI 303-5. ⁸¹ Surface water; groundwater; seawater; produced water; third-party water. Reference: GRI (2018) GRI 303-3. ⁸² Users should refer to the Science Based Targets Network (SBTN) High Impact Commodity List (HICL) and indicate what proportion of these commodities represent threatened and CITES listed species.

In reporting the core global metric, an organisation should:

• Note that this metric only applies to procured volumes;
• Provide information on the forest management conditions for the wood or fibre, such as whether these are certified by a broadly recognised third party certification system with a global presence, such as the Forest Stewardship Council (FSC), Programme for the Endorsement of Forest Certification (PEFC) and Sustainable Forestry Initiative (SFI). “Controlled Wood”, “Controlled Sources” or “SFI Fiber Sourcing” are excluded from this definition;
• Refer to the FAO definition of sustainable forest management (see glossary).

TNFD

⁸³ Users should refer to the Science Based Targets Network (SBTN) High Impact Commodity List (HICL) and indicate what proportion of these commodities represent threatened and CITES listed species.

Performance Measure 1.2. Promotion and conservation of Forests with Exceptional Conservation Value.

Indicator 1. Certified Organizations shall conduct an assessment, individually and/or through cooperative efforts involving SFI Implementation Committees, of Forests with Exceptional Conservation Value, defined as critically imperiled and imperiled species and ecological communities, within their wood and fiber supply area(s) and make the summary of the assessment available to wood producers.

Indicator 2. Program to address Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) for all harvest operations through fiber sourcing activities such as: a. use of qualified logging professionals, certified logging companies (where available), and qualified resource professionals; or b. training program for qualified logging professionals on how to recognize and protect Forests with Exceptional Conservation Value; or c. through in-the-forest verification by certified logging companies; or d. forest landowner outreach; or e. SFI Implementation Committee involvement in the assessment of Forests with Exceptional Conservation Value, and development of recommendations for conservation.

Indicator 3. Certified Organizations shall conduct and incorporate the results of a Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) assessment to promote conservation of Forests with Exceptional Conservation Value for purchased stumpage.

Performance Measure 2.2. Certified Organizations shall, individually or through cooperative efforts monitor the use of best management practices relative to scale.

Indicator 1. A verifiable monitoring system to: a. confirm that harvests of purchased stumpage comply with best management practices; b. monitor the use of best management practices by wood producers supplying the Certified Organization; and c. evaluate use of best management practices across the wood and fiber supply area.

Performance Measure 5.2. Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees, associations or other partners develop, contribute to, or use national, state, provincial or regional analyses in support of their sustainable forestry programs.sustainable forestry programs.

Performance Measure 11.1. The Certified Organization shall have a process to access and collect information regarding the sources of its procured fiber.

Performance Measure 1.2. Promotion and conservation of Forests with Exceptional Conservation Value.

Indicator 1. Certified Organizations shall conduct an assessment, individually and/or through cooperative efforts involving SFI Implementation Committees, of Forests with Exceptional Conservation Value, defined as critically imperiled and imperiled species and ecological communities, within their wood and fiber supply area(s) and make the summary of the assessment available to wood producers.

Indicator 2. Program to address Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) for all harvest operations through fiber sourcing activities such as: a. use of qualified logging professionals, certified logging companies (where available), and qualified resource professionals; or b. training program for qualified logging professionals on how to recognize and protect Forests with Exceptional Conservation Value; or c. through in-the-forest verification by certified logging companies; or d. forest landowner outreach; or e. SFI Implementation Committee involvement in the assessment of Forests with Exceptional Conservation Value, and development of recommendations for conservation.

Indicator 3. Certified Organizations shall conduct and incorporate the results of a Forests with Exceptional Conservation Value (critically imperiled and imperiled species and ecological communities) assessment to promote conservation of Forests with Exceptional Conservation Value for purchased stumpage.