Glossary

Glossary

  • SCA Terminology
  • Financial
  • Environmental

A

  • Absorbable organic halogens
  • Absorbable organic halogens - AOX. Expresses the amount of chlorine-bound organic substances. Some of these substances accumulate in fish and fish-eating birds
  • AFH
  • Away-From-Home - AFH. Tissue sold to bulk consumers such as restaurants, hospitals, hotels, offices and industrial premises.
  • AOX
  • Absorbable organic halogens - AOX. Expresses the amount of chlorine-bound organic substances. Some of these substances accumulate in fish and fish-eating birds
  • Away-From-Home
  • Away-From-Home - AFH. Tissue sold to bulk consumers such as restaurants, hospitals, hotels, offices and industrial premises.

B

  • BAT
  • Best Available Technology - BAT. Officially used terminology to describe the state-of-the-art technology that industry should use in the field of activity concerned (see IPPC directive and BREF).
  • Benchmarking
  • Method of comparing performance and productivity of manufacturing units. Used extensively by SCA in all its families of operation: paper mills, fluff production units, packaging integrated box plants, combustion plants, etc.
  • Best available technology
  • Best Available Technology - BAT. Officially used terminology to describe the state-of-the-art technology that industry should use in the field of activity concerned (see IPPC directive and BREF).
  • Best Available Technology Reference Document
  • Best Available Technology Reference Document - BREF. This document identifies BAT (Best Available Technology) for the 32 sectors selected by the EU, including the pulp and paper industry. All pulp and paper mills with a capacity exceeding 20 tonnes/day should follow the IPPC directive(see IPPC)
  • Biochemical oxygen demand
  • Biochemical oxygen demand - BOD. Water emission factor which describes the amount of oxygen consumed during biodegradation of dissolved organic matter in effluent water, without describing the specific substances present. High BOD values indicate depletion of the normal oxygen content of the water environment. It is measured over 7 days in SCA’s Swedish mills and 5 days in the rest of Europe, in accordance with national legislative systems.
  • Biodiversity
  • A term describing the multitude of life-forms and species (flora and fauna) in an ecosystem. An ecosystem is a biological community living in a particular physical environment.
  • BOD
  • Biochemical oxygen demand - BOD. Water emission factor which describes the amount of oxygen consumed during biodegradation of dissolved organic matter in effluent water, without describing the specific substances present. High BOD values indicate depletion of the normal oxygen content of the water environment. It is measured over 7 days in SCA’s Swedish mills and 5 days in the rest of Europe, in accordance with national legislative systems.
  • BREF
  • Best Available Technology Reference Document - BREF. This document identifies BAT (Best Available Technology) for the 32 sectors selected by the EU, including the pulp and paper industry. All pulp and paper mills with a capacity exceeding 20 tonnes/day should follow the IPPC directive(see IPPC)
  • Bribery
  • Is the giving or receiving of any undue reward by or to any person to influence their behavior in a manner contrary to the principles of honesty and integrity.
  • Business partner
  • A client, customer, or a supplier of the company. Any company that conducts business in association with SCA may be regarded as a business partner.

C

  • Capital employed
  • Net operating assets reduced by tax liabilities (net).
  • Capital turnover
  • Net sales for the year divided by average capital employed.
  • Carbon dioxide
  • Carbon dioxide - CO2. A gaseous compound emitted naturally through geological activity during the decomposition process and through human activity. Industry and transport and heating/cooling are currently the largest emitters of CO2.
  • Carbon sink
  • As they grow, forests transform gaseous carbon into solid form, thereby absorbing CO2 whilst simultaneously producing oxygen. Forests, agricultural land use and the world’s oceans are considered to be “carbon sinks” by current science.
  • Carbon trading
  • The trading of carbon emissions credits by companies or, at a diffrent level, by countries, within a global limitation scheme (designed to achieve global emissions reductions using market mechanisms).
  • Cash earnings
  • Calculated as profit before tax, with a reversal of depreciation and impairment of tangible and intangible assets, share of profits of associates, and nonrecurring items, reduced by tax payments.
  • Cash flow from current operations
  • Operating cash flow less net financial items and tax payments and taking into account other financial cash flow.
  • Chain-of-Custody
  • The traceability of the origins of a product through all its transformations from raw material to finished product. In the SCA context, Chain-of-Custody certification links SCA’s products with its FSC-certified forests.
  • Chemical Oxygen Demand
  • Chemical oxygen demand - COD. Water emission factor which describes the amount of oxygen which is consumed when dissolved matter in effluent water oxidises. High COD values can indicate a risk of depletion of the normal oxygen content in the water environment.
  • Chemical pulp
  • Pulp from wood fibers which is processed chemically, normally by cooking.
  • Chemical Thermo Mechanical Pulp
  • Chemical Thermo Mechanical Pulp  - CTMP. A high yield pulp (about 90–95 percent yield from the wood) which is obtained by heating and then grinding chemically pre-treated spruce chips in refining machinery.
  • Child Labour
  • Refers to the employment of workers who do not meet the applicable national minimum legal age requirement.
  • CHP
  • Co-generation or Combined Heat and Power - CHP. Combined production of electricity and thermal energy. Co-generation has a high total efficiency.
  • Climate change
  • Also defined as global warming. Human activity contributes to the warming of the global environment and its resulting effects, which range from higher temperatures to eccentric weather patterns and melting of the ice caps.
  • CO2
  • Carbon dioxide - CO2. A gaseous compound emitted naturally through geological activity during the decomposition process and through human activity. Industry and transport and heating/cooling are currently the largest emitters of CO2.
  • Coating
  • A surface treatment applied to paper or corrugated board packaging. Provides a smooth surface with good printing properties.
  • COD
  • Chemical oxygen demand - COD. Water emission factor which describes the amount of oxygen which is consumed when dissolved matter in effluent water oxidises. High COD values can indicate a risk of depletion of the normal oxygen content in the water environment.
  • Co-generation or Combined Heat and Power
  • Co-generation or Combined Heat and Power - CHP. Combined production of electricity and thermal energy. Co-generation has a high total efficiency.
  • Compulsory Labour
  • This includes work done in a situation where the workers have to lodge a monetary deposit or identity papers with their employer.
  • Consumer packaging
  • Packaging sold together with its contents to the end-consumer.
  • Consumer tissue
  • Includes napkins, paper handkerchiefs, toilet and kitchen paper.
  • Containerboard
  • Paper specially manufactured for the production of corrugated board. (See liner and fluting).
  • Converting plant
  • Produces finished packaging from corrugated board sheets supplied by a corrugated board plant or an integrated packaging plant.
  • Corporate Social Responsibility
  • Corporate Social Responsibility - CSR. Managing a company’s business processes in a way that creates economic value while also respecting people and communities and minimising environmental impact.
  • Corrugated board
  • Two outer layers of paper with an intermediate layer of fluting. (See liner and fluting).
  • Corrugated board plant
  • Produces corrugated board that is then converted into finished packaging.
  • Council of Europe
  • Not to be confused with the European Commission and its Council of Ministers, grouping the heads of state of the European Union. The council of Europe, based in Strasbourg, comprises 46 Western and Eastern European countries. It was set up to defend human rights, parliamentary democracy and the rule of law, develop continent-wide agreements to standardize social and legal practices and promote a European identity with shared values.
  • Crêpe
  • The heavier grades of tissue towels (40 to 60 g/m2).
  • CSR
  • Corporate Social Responsibility - CSR. Managing a company’s business processes in a way that creates economic value while also respecting people and communities and minimising environmental impact.
  • CTMP
  • Chemical Thermo Mechanical Pulp  - CTMP. A high yield pulp (about 90–95 percent yield from the wood) which is obtained by heating and then grinding chemically pre-treated spruce chips in refining machinery.
  • Current capital expenditure
  • Investments to maintain competitiveness, such as maintenance, rationalization and replacement measures or investments of an environmental nature.

D

  • Debt payment capacity
  • Expressed as cash earnings in relation to average net debt.
  • Debt/equity ratio
  • Expressed as net debt in relation to equity, including minority interests.
  • Deinking
  • Removal of ink from recovered paper. Facilitates increased use of recycled fiber in finished products.
  • DJSGI
  • Dow Jones Sustainablility Group Index - DJSGI. It is the share index of companies that are considered leaders in the area of sustainable development and that conduct their businesses accordingly.
  • Dow Jones Sustainablility Group Index
  • Dow Jones Sustainablility Group Index - DJSGI. It is the share index of companies that are considered leaders in the area of sustainable development and that conduct their businesses accordingly.

E

  • Eco-Management and Audit Scheme
  • Eco-Management and Audit Scheme - EMAS created by European Council Regulation.
  • EDANA
  • European Disposables and Nonwowens Association - EDANA. International association serving the non wovens and related hygiene industries. EDANA exists to create the foundation for sustainable growth of the nonwovens and associated hygiene industries through active promotion, education and dialogue. Website: www.edana.org and www.hapco.edana.org
  • EMAS
  • Eco-Management and Audit Scheme - EMAS created by European Council Regulation.
  • Emission Trading Scheme
  • 1. Emission Trading Scheme (or System) - ETS. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.

    2. European Tissue Symposium. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.
  • Environmental management system
  • That part of the overall management system which includes the structure, practices, procedures and resources for the systematic implementation of the organization’s own environmental policy.
  • Environmental Product Declaration
  • Environmental Product Declaration - EPD. Quantified environmental data for a product with pre-set categories of parameters based on the ISO 14040 series of standards but not excluding additional environmental information.
  • EPD
  • Environmental Product Declaration - EPD. Quantified environmental data for a product with pre-set categories of parameters based on the ISO 14040 series of standards but not excluding additional environmental information.
  • Equity
  • The equity reported in the consolidated balance sheet consists of taxed equity increased by the equity portion of the Group’s untaxed reserves. (Deferred tax liability in untaxed reserves has been calculated at a 28% rate for Swedish companies and at the applicable tax rate for foreign companies in each country outside Sweden.)
  • Equity/assets ratio
  • Equity plus minority interest expressed as a percentage of total assets.
  • ESAVE
  • Structured energy-saving programme introduced by SCA in its energy intensive manufacturing units in 2002. Its aim is to substantially reduce the consumption of energy in production units.
  • ETS
  • 1. Emission Trading Scheme (or System) - ETS. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.

    2. European Tissue Symposium. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.
  • European Disposables and Nonwowens Association
  • European Disposables and Nonwowens Association - EDANA. International association serving the non wovens and related hygiene industries. EDANA exists to create the foundation for sustainable growth of the nonwovens and associated hygiene industries through active promotion, education and dialogue. Website: www.edana.org and www.hapco.edana.org
  • European Tissue Symposium
  • 1. Emission Trading Scheme (or System) - ETS. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.

    2. European Tissue Symposium. Organisation based in Brussels made up of European Tissue producers, engaged in a dialogue with the European Commission, the Council of Europe and other international organisations. ETS has been involved in the development of the recently published Council of Europe Guidelines For Tissue Paper Kitchen Towels and Napkins.

F

  • Fluff
  • Pulp based on wood fiber, used to absorb fluid. Used in incontinence and feminine hygiene products, diapers, etc.
  • Fluting
  • The rippled middle layer in corrugated boardpackaging.
  • Forced labour
  • This includes indentured, debt bondage or involuntary labour of any kind.
  • Forest cubic metre
  • M³fo - Forest cubic metre. Volume of timber including tops and bark, but excluding branches. Used to describe the forest portfolio of standing forest. Growth is also specified in forest cubic meters.
  • Forest Stewardship Council
  • Forest Stewardship Council - FSC. An international organization promoting responsible forest management. FSC has developed principles for forest management used for certifying the management of forest holdings, and a system of tracing, verifying and labelling timber and wood products which is based on FSC-certified forests. SCA is an active supporter of FSC
  • FR
  • Frequency rate - FR. The number of accidents/incidents per million hours worked. It is an indicator of Safety statistics in industry (also see LTA and Incidence Rate).
  • Freedom of Association
  • Refers to the right of employees to lawfully join associations of their own choosing, peacefully associate, organize or bargain collectively.
  • Frequency rate
  • Frequency rate - FR. The number of accidents/incidents per million hours worked. It is an indicator of Safety statistics in industry (also see LTA and Incidence Rate).
  • Fresh wood fibre
  • Also referred to as virgin fiber. First generation use of raw material derived from wood.
  • FSC
  • Forest Stewardship Council - FSC. An international organization promoting responsible forest management. FSC has developed principles for forest management used for certifying the management of forest holdings, and a system of tracing, verifying and labelling timber and wood products which is based on FSC-certified forests. SCA is an active supporter of FSC
  • FTSE4GOOD
  • Specific sustainability index, managed jointly by the London Stock Exchange and the Financial Times, rating companies on their social and environmental performance.

G

  • GigaWatt hours
  • GigaWatt hours - GWh. Unit of energy measurement (electricity and heat). 1 GWh = 1 million kWh.
  • Green energy
  • In the case of SCA, energy produced by burning recovered waste products such as bark, sawdust, plastic rejects, production sludge or other materials.
  • Gross margin
  • Operating surplus as a percentage of net sales.
  • GWh
  • GigaWatt hours - GWh. Unit of energy measurement (electricity and heat). 1 GWh = 1 million kWh.

H

  • HAPCO
  • Hygiene Absorbent Products Manufacturers - HAPCO. A group member of EDANA, of which SCA is an active member; Website: www.hapco.edana.org.
  • Heavy duty
  • Very durable packaging with several layers of paperboard, often used for heavy goods such as auto parts.
  • Human rights
  • Are based on the recognition of the inherent dignity and the equal and inalienable rights of all members of the human family, and are the foundation of freedom, justice, and peace in the world. They are defined in the Universal Declaration of Human Rights (1948).
  • Hygiene Absorbent Products Manufacturers
  • Hygiene Absorbent Products Manufacturers - HAPCO. A group member of EDANA, of which SCA is an active member; Website: www.hapco.edana.org.

I

  • ILO
  • International Labour Organization - ILO. The International Labour Organization is a United Nations Agency, which establishes Conventions on Labour standards that are binding on member states when ratified. There are over 150 ILO Conventions, 8 of which are “Core Conventions” since they embody fundamental human rights and set minimum labour standards.
  • Incident rate
  • 1. Incident rate - IR. Number of incidents per 100 employees. Also see LTA’s and Frequency Rate.

    2. Investor Relations - IR. Department of a company devoted to handling inquiries from shareholders and investors, as well as others who might be interested in a company's stock or financial stability
  • Integrated packaging plant
  • Produces corrugated board and converts it into finished packaging (boxes and trays) with color-printed text and graphics.
  • Integrated Product Policy
  • Integrated Product Policy - IPP. In a communication published in June 2003, the EC states that “its primary aim is to reduce the environmental impacts of products through-out their life cycle, harnessing where possible a market driven approach within which competitive concerns are integrated”. The IPP encourages “green products, “green” public procurement and eco-labelling.
  • Interest coverage ratio
  • Calculated according to the net method where operating profit is divided by financial items.
  • International Labour Organization
  • International Labour Organization - ILO. The International Labour Organization is a United Nations Agency, which establishes Conventions on Labour standards that are binding on member states when ratified. There are over 150 ILO Conventions, 8 of which are “Core Conventions” since they embody fundamental human rights and set minimum labour standards.
  • IPP
  • Integrated Product Policy - IPP. In a communication published in June 2003, the EC states that “its primary aim is to reduce the environmental impacts of products through-out their life cycle, harnessing where possible a market driven approach within which competitive concerns are integrated”. The IPP encourages “green products, “green” public procurement and eco-labelling.
  • IPPC
  • The European Union’s Integrated Pollution and Prevention Control directive (96/61/EC).
  • IR
  • 1. Incident rate - IR. Number of incidents per 100 employees. Also see LTA’s and Frequency Rate.

    2. Investor Relations - IR. Department of a company devoted to handling inquiries from shareholders and investors, as well as others who might be interested in a company's stock or financial stability
  • ISO 14001
  • The standard published by the International Standards Organization, specifying the requirements of an environmental management system. All SCA European mills are certified ISO 14001.

J

K

  • Kraftliner
  • Packaging paper made of fresh wood, as opposed to testliner and fluting (recycled).
  • Kyoto Protocol
  • United Nations framework convention on climate change. Voluntary agreement between industrialised nations, ratified by Europe and the object of European directive 2003/87/EC, to reduce by 2012 the levels of manmade CO2 below the level reached in 1990.

L

  • LCA
  • Life Cycle Assessment - LCA. A method of assessing the environmental impact of a product, taking account of its entire lifespan from raw material extraction to waste disposal. The process is described in the ISO14040 series. SPINE is the common database enabling comparison between product elements.
  • Leach
  • Leach or leachate. The percolation of liquids through the earth. The leaching natural process can pollute underground water or surface water which is situated below a retention basin of wastewater or a landfill which is biologically active for example.
  • Leachate
  • Leach or leachate. The percolation of liquids through the earth. The leaching natural process can pollute underground water or surface water which is situated below a retention basin of wastewater or a landfill which is biologically active for example.
  • Life Cycle Assessment
  • Life Cycle Assessment - LCA. A method of assessing the environmental impact of a product, taking account of its entire lifespan from raw material extraction to waste disposal. The process is described in the ISO14040 series. SPINE is the common database enabling comparison between product elements.
  • Light Weight Coated
  • Light Weight Coated paper - LWC paper is a coated paper with a high mechanical pulp content. Used for high quality magazines and advertising materials with demanding colour-printing requirements.
  • Liner
  • The surface layer of corrugated board. Available in various grades, such as kraftliner (based on fresh wood fiber) and testliner or fluting (based on recycled fiber).
  • Liquor substances
  • Used in or resulting from chemical pulp production. White liquor is the cooking liquor (sodium hydroxide and sodium sulphite). Black liquor is the waste liquor from the completed production cycle. Most of it is re-used as fuel and burned in the recovery boiler. Green liquor is an aqueous solution, the residue of burning the black liquor.
  • Lost Time Accidents
  • Lost Time Accidents - LTA. Accidents that cause the absence of an employee from work for X number of days. One of the main safety indicators in industry. See also FR(Frequency rate) and Incidence Rate (IR).
  • LTA
  • Lost Time Accidents - LTA. Accidents that cause the absence of an employee from work for X number of days. One of the main safety indicators in industry. See also FR(Frequency rate) and Incidence Rate (IR).
  • LWC
  • Light Weight Coated paper - LWC paper is a coated paper with a high mechanical pulp content. Used for high quality magazines and advertising materials with demanding colour-printing requirements.

M

  • M³fo
  • M³fo - Forest cubic metre. Volume of timber including tops and bark, but excluding branches. Used to describe the forest portfolio of standing forest. Growth is also specified in forest cubic meters.
  • M³s
  • M³s or m³sub. Solid cubic metre under bark. Specifies the volume of timber excluding bark and tops. Used in felling and the timber trade.
  • M³sub
  • M³s or m³sub. Solid cubic metre under bark. Specifies the volume of timber excluding bark and tops. Used in felling and the timber trade.
  • Market pulp
  • Pulp that is dried and sold on the open market.
  • MBT
  • MBT - Mechanical-biologic treatment. Hybrid technology combining mechanical sorting of waste and biological treatment to produce biogas. A further processing stage can convert the residual material into refuse-derived fuel.
  • Mechanical pulp
  • Debarked wood that is ground or chipped for mechanical refining to separate the fibres which form pulp.
  • Mechanical-biologic treatment
  • MBT - Mechanical-biologic treatment. Hybrid technology combining mechanical sorting of waste and biological treatment to produce biogas. A further processing stage can convert the residual material into refuse-derived fuel.
  • Microflute
  • Very thin corrugated board used for high-quality packaging with print.
  • Monitoring
  • Is the process of regularly collecting information to check performance against certain criteria.
  • MSW
  • MSW - Municipal Solid Waste. An important fraction (15%) of the total solid waste. Disposable diapers and incontinence products are part of the MSW.
  • Municipal Solid Waste
  • MSW - Municipal Solid Waste. An important fraction (15%) of the total solid waste. Disposable diapers and incontinence products are part of the MSW.

N

  • Net debt
  • The sum of consolidated interest-bearing liabilities, including pension liabilities and accrued interest less cash and cash equivalents and interest-bearing current and non-current receivables and capital investment shares.
  • Net margin
  • Profit for the year as a percentage of net sales for the year.
  • Net operating assets
  • The Group’s and the business areas’ net operating assets are calculated as an average of non-current assets according to the balance sheet and net working capital reduced by non-current liabilities.
  • Newsprint<