• Driver of nature change: Pollution/pollution removal

    Wastewater discharged (C2.1)

    Volume of water discharged (m3), split into:

    • Total;
    • Freshwater; and
    • Other.78
    Including:

    • Concentrations of key pollutants in the wastewater discharged, by type of pollutant, referring to sector-specific guidance for types of pollutants; and
    • Temperature of water discharged, where relevant.

    Reporting on volume of water discharged under the core global disclosure metric should additionally be broken down by destination:

    • Original water source;
    • Wider water supply; and
    • Third parties.

    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.

    N/A

    N/A

  • Driver of nature change: Pollution/pollution removal

    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

    N/A

  • Driver of nature change: Resource use/replenishment

    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.

    OBJECTIVE 1. FOREST MANAGEMENT PLANNING

    Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models

    Indicator 1. Forest management planning at a level appropriate to the size and scale of the operation, including: a. a long-term resources analysis; b. a periodic or ongoing forest inventory; c. a land classification system; d. biodiversity at landscape scales; e. soils inventory and maps, where available; f. access to and use of growth-and-yield modeling capabilities; g. up-to-date maps or a geographic information system (GIS); h. recommended sustainable harvest levels for areas available for harvest; and i. consideration of non-timber issues such as recreation, tourism, pilot projects and economic incentive programs to promote water protection,

    Performance Measure 1.2. Certified Organizations shall not convert one forest cover type to another forest cover type unless an assessment has been conducted to determine ecological impacts and provide appropriate justification.

    Indicator 1. Certified Organizations shall not convert one forest cover type to another forest cover type, unless the conversion: a. does not convert native forest cover types that are rare, ecologically important, or that put any native forest cover types at risk of becoming rare; and b. does not create significant adverse impacts on Forests with Exceptional Conservation Value, old growth forests, forest critical to threatened and endangered species, or special sites or ecologically important non-forest eco-systems; and c. includes objectives for long-term outcomes that support maintaining native forest cover types and ecological function; and d. is in compliance with relevant national and regional policy and legislation related to land use and forest management.

    Indicator 2. A proposed conversion deemed appropriate per 1.2.1, and which has considered impacts relative to scale, may be implemented subject to a landscape assessment that considers: a. a response to address forest health issues such as pests or pathogens, or proactive consideration of anticipated impacts of fire or climate change, reforestation challenges, or riparian protection needs, provided that such justification is supported by the best scientific information. b. site productivity, economics, and/or stand quality. c. ecological impacts of the conversion at the site and landscape scale, as well as consideration for any appropriate mitigation measures; and d. appropriate consultation with local communities, Indigenous Peoples, and other stakeholders who could be affected by such activities.

    Performance Measure 1.3. Certified Organizations shall not have within the scope of their certification to this SFI Standard, forest lands that have been converted to non-forest land use.

    Indicator 1. Forest lands converted to other land uses shall not be certified to this SFI standard. This does not apply to forest lands used for forest and wildlife management such as wildlife food plots or infrastructure such as forest roads, log processing areas, trails, etc.

    Performance Measure 1.4. Certified Organizations shall not afforest in locations which negatively impact ecologically important natural communities, threatened and endangered species, or native natural communities which could be at risk of becoming rare.

  • Driver of nature change: Resource use/replenishment

    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.

    OBJECTIVE 1. FOREST MANAGEMENT PLANNING

    See Fiber Sourcing Standard; See COC Standard

    Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models

    Indicator 1. Forest management planning at a level appropriate to the size and scale of the operation, including: a. a long-term resources analysis; b. a periodic or ongoing forest inventory; c. a land classification system; d. biodiversity at landscape scales; e. soils inventory and maps, where available; f. access to and use of growth-and-yield modeling capabilities; g. up-to-date maps or a geographic information system (GIS); h. recommended sustainable harvest levels for areas available for harvest; and i. consideration of non-timber issues such as recreation, tourism, pilot projects and economic incentive programs to promote water protection,

    Performance Measure 1.2. Certified Organizations shall not convert one forest cover type to another forest cover type unless an assessment has been conducted to determine ecological impacts and provide appropriate justification.

    Indicator 1. Certified Organizations shall not convert one forest cover type to another forest cover type, unless the conversion: a. does not convert native forest cover types that are rare, ecologically important, or that put any native forest cover types at risk of becoming rare; and b. does not create significant adverse impacts on Forests with Exceptional Conservation Value, old growth forests, forest critical to threatened and endangered species, or special sites or ecologically important non-forest eco-systems; and c. includes objectives for long-term outcomes that support maintaining native forest cover types and ecological function; and d. is in compliance with relevant national and regional policy and legislation related to land use and forest management.

    Indicator 2. A proposed conversion deemed appropriate per 1.2.1, and which has considered impacts relative to scale, may be implemented subject to a landscape assessment that considers: a. a response to address forest health issues such as pests or pathogens, or proactive consideration of anticipated impacts of fire or climate change, reforestation challenges, or riparian protection needs, provided that such justification is supported by the best scientific information. b. site productivity, economics, and/or stand quality. c. ecological impacts of the conversion at the site and landscape scale, as well as consideration for any appropriate mitigation measures; and d. appropriate consultation with local communities, Indigenous Peoples, and other stakeholders who could be affected by such activities.

    Performance Measure 1.3. Certified Organizations shall not have within the scope of their certification to this SFI Standard, forest lands that have been converted to non-forest land use.

    Indicator 1. Forest lands converted to other land uses shall not be certified to this SFI standard. This does not apply to forest lands used for forest and wildlife management such as wildlife food plots or infrastructure such as forest roads, log processing areas, trails, etc.

    Performance Measure 1.4. Certified Organizations shall not afforest in locations which negatively impact ecologically important natural communities, threatened and endangered species, or native natural communities which could be at risk of becoming rare.