*Actual emissions reflect our emissions during the reporting year and include emissions from acquired companies starting from the date of ownership, and emissions from divested companies up to the point of divestment.
Therefore, these differ from the adjusted emissions for SBTi target, since those are modified to maintain a consistent baseline over time. In line with SBTi guidance, we retrospectively adjust the baseline and historical emissions to reflect significant acquisitions or divestments as if they had occurred at the start of the base year. This ensures comparability and integrity when tracking progress toward our long-term climate targets.

**Scope 3 emissions exclude divested Aspa and Stenay plants.

*Data collection on the purchased energy source mix began in 2023. For 2022 all purchased energy is allocated to fossil sources to follow worst case scenario principle.

Emissions to air and water include emissions that occur from sources that are owned or controlled by Ahlstrom. Emissions are included only from sites that have a legal, regulatory or other requirement to monitor and report on these emissions. For pollutants listed in Annex II of Regulation (EC) No 166/2006, emissions are included in the consolidated figures only from facilities that exceed the applicable threshold value.

• Water intake intensity refers to the ratio of total water withdrawal from all types of sources divided by net tons of paper and pulp production.
• Water intake refers to total water withdrawal from all types of sources to any type of use, main uses being use in processes and as non-contact water but including also water that is returned to the source directly e.g. as overflows in the intake structures and any other type of use such as sanitary use.
• Water consumption measures the water used by Ahlstrom that is no longer available to the ecosystem or local community during the reporting period. Water consumption is calculated as the difference between total water withdrawal and total water discharge. In certain plants water discharge shows higher values than withdrawal, due to incomplete or unavailable information. In such cases, the reported data includes some adjustments.

• Waste data is collected and reported by operational sites, and reported in wet state
• Hazardous waste is defined according to local regulations in the country of generation.
• Waste utilized refers to hazardous and non-hazardous waste that is diverted from disposal by finding useful purposes for the waste products, including reuse, recycling or recovery.
• Waste to landfill includes the amount of non-hazardous and hazardous waste generated in the operation and disposed of in landfills. Data is reported in wet state.

• Ahlstrom is designing a training program for a total of 45 key positions in the business units, and procurement and sustainability functions by 2027.
• The purpose of this training is to strengthen the organization's understanding of complex biodiversity challenges and leverage opportunities for positive impacts on nature.

• Share of employees offered healthcare refers to the percentage of employees being offered healthcare benefits at the same level or above the minimum statutory requirements.
• Share of employees covered with healthcare refers to employees who are using the healthcare package offered by Ahlstrom. Shares separately for office workes and operators.
• Share of employees covered by collective agreements refers to all regular employees that are under a collective bargaining agreement, including employees who are not union members but may nevertheless be subject to collective bargaining agreements.
• Number of facilities covered by collective agreements refers to the count of facilities where collective agreements are present. Topics coverd by Collective Bargaining Agreements will vary, but common subjects included in facility CBA's include administration of working hours, joint health and safety efforts, and working conditions.
• Living wage analysis refers to the share of employees that were considered in our living wage analysis, an evaluation made for employees wages compared to country level living wage benchmarks.

• Code of Conduct course completion refers to the share of office employees who have completed at least biennially the Code of Conduct course. The course includes topics such as anti-bribery, fair competition, compliance, conflict of interest, data privacy, company assets and information.
• Ahlstrom has a target to train all office workers on the topics of corruption, fraud and money laundering by 2027.

• Share of raw material suppliers with contracts with ESG clauses refers to raw material suppliers with purchase orders that include clauses on environmental, labor, and human rights requirements.
• Supplier code of conduct refers to share of suppliers with over 1M€ spend with Ahlstrom that has signed the COC. All new suppliers must be signatories to Ahlstrom Supplier Code of Conduct or be considered compliant.
• Supplier ESG engagement program participation refers to our engagement with supplier representatives. In 2025, we aim to have regular dialogue with suppliers that cover 50% of the total spend, with the ambition to cover 80% by 2028.

• Share of Safe and Sustainable by Design refer to the share of net sales coming from products that are safe and sustainable by design. The product assessment is done by scoring the product against different sustainable and safe chemical criteria.
• Share of innovation sales, i.e. new products and product improvements as a percentage of the group's sales. The measurement period includes products launched on the market in the last five years. These sales are expressed as a percentage of the Group's total sales for the reporting year.