Materiality assessment

The materiality assessment shows the areas where SCA’s operations and sustainability initiatives have the greatest impact on the economy, environment and people, including human rights. According to the materiality assessment performed in 2023, SCA is considered to have the greatest impact in the following areas: occupational health and safety, climate benefit, and biodiversity.

SCA’s materiality assessment provides an overview of the priorities of the stakeholder groups, market developments and the company’s priorities. It is based on several different elements: stakeholder dialogues, targeted surveys, summaries of market trends and the company’s and management’s strategic priorities.

The materiality analysis forms the basis for SCA’s strategic direction and priorities within the framework of the Group’s sustainability work. Each year, we conduct a review of the materiality assessment and perform a more comprehensive assessment every two years.

The stakeholder analysis includes external stakeholders such as investors, capital market participants, rating institutes, customers, suppliers, NGOs, authorities and politicians as well as the company’s internal strategic priorities. SCA’s contributions and challenges linked to the UN’s 17 Sustainable Development Goals were included in the analysis.

Aligned with stakeholder expectations 

The materiality assessment ensures that SCA’s sustainability priorities are aligned with stakeholder expectations and determines which sustainability topics should be included in the sustainability report and reporting in accordance with the Global Reporting Initiative (GRI Standards 2021).  

The 2023 Sustainability Report is based on the materiality assessment from 2022. The materiality assessment performed in 2022 concluded that SCA is considered to have the greatest impact in the following areas: occupational health and safety, climate benefit, and biodiversity. The prioritization was retained after the review in 2023.

In 2023, an overall materiality assessment was undertaken to begin the process of adjusting to the requirements in the European Sustainability Reporting Standards (ESRS). This analysis will be considered in more detail during 2024.

Materiality assessment 2023Impact area(positive/negative) Economy, environment, people 1. Water consumption.2. Corruption.3. Human rights.4. Waste.5. Local community development.6. Development and innovation.7. Emissions to air and water (excl. CO2).8. Diversity (of people).9. Rights of indigenous peoples.10. Ethics and value-based culture.11. Resource use.12. Occupational health and safety1).13. Climate benefit1,2).14. Biodiversity1).15. Renewable products.External perspectiveInternal perspective123456789101112131415GreaterLesserGreaterLesser1) Material topics are number 12 occupational health and safety, 13 climate benefit, and 14 biodiversity as described above.2) Climate benefit encompasses energy consumption and CO2 emissions.

Prioritized areas

According to the materiality assessment performed in 2023, SCA is considered to have the greatest impact in the following areas: Occupational health and safety, climate benefit, and biodiversity.

Occupational health and safety

SCA’s most important goal is that all of our employees should return home healthy and unscathed from work. We have a vision of zero workplace accidents and, to develop our health and safety culture, we are conducting the ZERO program.

Climate benefit

SCA’s forest binds large amounts of CO₂ when it grows. But it also creates enormous climate benefits when it has been harvested, as forest products replace fossil-based products so oil and coal can remain in the ground. In 2022, SCA contributed a total climate benefit of 10.1 million tonnes of CO₂.

Biodiversity

SCA’s forest provides a habitat for many flora and fauna, and we want this to continue in the future. The development and preservation of biodiversity is the most important sustainability target in our forest management. This means there must be a variety of different habitats in our forests and we therefore strive to develop, preserve and recreate habitats for species with special requirements.

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Stakeholder dialogues

SCA engages in continuous dialogue with various stakeholder groups in order to raise awareness of the areas they believe should be prioritized. The key issues in 2023 were linked to the forest, climate change and the new requirements for sustainability reporting according to the EU’s Corporate Sustainability Reporting Directive (CSRD).

Sustainability Policy

Sustainability will be a fundamental, guiding principle for all operations within SCA. SCA is strongly committed to the sustainable development of its business, taking economic, environmental and social aspects into account.

Sustainable governance

SCA’s sustainability work is an integral part of our business model and operations. Governance and follow-up of sustainability work follows the same model as other operations in SCA.