TNFD + SFI Forest Management

Total spatial footprint (C1.0)

Total spatial footprint (km2) (sum of):

• Total surface area controlled/ managed by the organisation, where the organisation has control (km2);
• Total disturbed area (km2); and
• Total rehabilitated/restored area (km2).

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.

Extent of land/freshwater/ ocean-use change (C1.1)

Extent of land/freshwater/ocean ecosystem use change (km2) by:

• Type of ecosystem;⁷⁶ and
• Type of business activity.

Land-use change to report under the core global disclosure metric includes:

• Conversion of primary forests, naturally regenerated secondary forests and any other areas of high biodiversity value/carbon stock that are not currently managed for productive purposes regardless of the future forest management plans (e.g. conversion of primary forests into plantation forests or other non-forest land- uses).

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.

Extent of land/freshwater/ ocean-use change (C1.1)

Extent of land/freshwater/ocean ecosystem that is sustainably managed (km2) by:

• Type of ecosystem; and
• Type of business activity.

This metric applies only to land owned/managed/ leased by the organisation.

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.

Pollutants released to soil split by type (C2.0)

Pollutants released to soil (tonnes) by type, referring to sector-specific guidance on types of pollutants. Pollutants to report under the core global disclosure metric include:

• Pesticides from forestry operations;
• Nitrogen;
Phosphorus;
• Perfluoroalkyl and polyfluoroalkyl substances (PFAS); and
• Ash (e.g. from boilers in processing and manufacturing activities).

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)

N/A

Waste generation and disposal (C2.2)

Weight of hazardous and non- hazardous waste generated by type (tonnes), referring to sector- specific guidance for types of waste. Weight of hazardous and non- hazardous waste (tonnes) disposed of, split into:

• Waste incinerated (with and without energy recovery);
• Waste sent to landfill; and
• Other disposal methods.

Weight of hazardous and non- hazardous waste (tonnes) diverted from landfill, split into waste:

• Reused;
• Recycled; and
• Other recovery operations.

No further guidance.

Performance Measure 7.1. Certified Organizations shall employ appropriate forest harvesting technology and in-woods manufacturing processes to minimize waste and ensure efficient utilization of forest resources where consistent with other SFI Standard objectives.

Indicator 1. Program or monitoring system to ensure efficient utilization, using provisions such as: a. management of harvest residue (such as slash, limbs, tops) considers economic, social and environmental factors (such as organic and nutrient value to future forests and the potential of increased fuels build-up) and other utilization needs;

Plastic pollution (C2.3)

Plastic footprint as measured by total weight (tonnes) of plastics (polymers, durable goods and packaging) used or sold broken down into the raw material content.79

For plastic packaging, percentage of plastics that is:

• Re-usable;
• Compostable;
• Technically recyclable; and
Recyclable in practice and at scale.

No further guidance.

N/A

Non-GHG air pollutants (C2.4)

Non-GHG air pollutants (tonnes) by type:

• Particulate matter (PM2.5 and/or PM10);
• Nitrogen oxides (NO2, NO and NO3);
• Volatile organic compounds (VOC or NMVOC);
• Sulphur oxides (SO2, SO, SO3, SOX); and
• Ammonia (NH3).

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.

Performance Measure 10.1 On the forests they own or manage, Certified Organizations shall limit susceptibility to undesirable impacts of wildfire, promote healthy and resilient forest conditions through management techniques, actions and/or policies, and support restoration of forests following wildfire damage.

Indicator 1. Program to evaluate the risk of undesirable impacts of wildfire and the role of fire on the forests they own or manage.

Indicator 2. Use of stand and landscape level management techniques, actions and/or policies to promote forest health and resilience, and to mitigate the likelihood of undesirable impacts of wildfire, such as, prescribed fire, cultural burning, thinning, or hazardous fuel reduction where appropriate based on risk.

Indicator 3. Use of management techniques to address wildfire damage, mitigate negative impacts to water and soils, and to promote forest restoration and future forest resilience.

Performance Measure 2.2. Certified Organizations shall have a program to minimize chemical use required to achieve management objectives while protecting employees, neighbors, the public and the environment, including wildlife and aquatic habitats.

Indicator 8: Use of management practices appropriate to the situation, such as: a. notification of adjoining landowners or nearby residents concerning applications and chemicals used; b. appropriate multilingual signs or oral warnings; c. control of public road access during and immediately after applications; d. designation of streamside and other needed buffer strips; e. use of positive shutoff and minimal-drift spray valves; f. aerial application of forest chemicals parallel to buffer zones to limit drift; g. monitoring of water quality or safeguards to ensure proper equipment use and protection of streams, lakes, and other water bodies; h. appropriate transportation and storage of chemicals; i. use of spill response plans and chemical spill kits; j. filing of required state or provincial reports; and/or k. use of methods to ensure protection of threatened and endangered species.

Water withdrawal and consumption from areas of water scarcity (C3.0)

Water withdrawal and consumption⁸⁰ (m3) from areas of water scarcity, including identification of water source.⁸¹

No further guidance.

Performance Measure 3.2. Certified Organizations shall implement water, wetland, and riparian protection programs based on climate, soil type, terrain, vegetation, ecological function, harvesting system, state best management practices (BMPs), provincial guidelines and other applicable factors.

Indicator 2: Program to protect water quantity during all phases of management.

Quantity of high-risk natural commodities sourced from land/ocean/ freshwater (C3.1)

Quantity of high-risk natural commodities⁸² (tonnes) sourced from land/ocean/freshwater, split into types, including proportion of total natural commodities.

For forestry and paper sector organisations reporting the core global metric:

• This metric only applies to procured volumes;
• High-risk natural commodities refers to certified and non- certified materials sourced. These should be broken down by regions classified as high risk and low risk according to the company risk assessment. This includes both from natural ecosystems and established plantations; and
• For wood products, types refers to biomass, pulp or wood;

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.

Quantity of high-risk natural commodities sourced from land/ocean/ freshwater (C3.1)

Quantity of high-risk natural commodities⁸³ (tonnes) sourced under a sustainable management plan or certification programme, including proportion of total high- risk natural commodities.

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.

Placeholder indicator: Measures against unintentional introduction of invasive alien species (IAS)⁸⁴ (C4.0)

Proportion of high-risk activities operated under appropriate measures to prevent unintentional introduction of IAS, or low-risk designed activities.

No further guidance.

⁸⁴ Due to the measurement of levels of invasive species for organisations being a developing area, the chosen indicator focuses on whether an appropriate management response is in place for the organisation. The additional sets of metrics contain measurement of the level of invasive species within an area. The TNFD intends to do further work with experts to define ‘high-risk activities’ and ‘low-risk designed activities’.

Placeholder indicator: Ecosystem condition (C5.0)

No further guidance.

Placeholder indicator: Species extinction risk (C5.0)

For those organisations that choose to report on state of nature metrics, the TNFD encourages them to report the following indicators, and to refer to the TNFD additional guidance on measurement of the state of nature in Annex 2 of the LEAP approach:

• Level of ecosystem condition by type of ecosystem and business activity;
• Species extinction risk.

There are a number of different measurement options for these indicators. The TNFD does not currently specify one metric as there is no single metric that will capture all relevant dimensions of changes to the state of nature and a consensus is still developing. The TNFD will continue to work with knowledge partners.

No further guidance.

Performance Measure 4.2. Certified Organizations shall protect threatened and endangered species, critically imperiled and imperiled species (Forests with Exceptional Conservation Values), and natural communities, and old-growth forests.

Indicator 1. Program to protect threatened and endangered species.