The organization and its reporting practices 2-5 External Assurance
a. The company's sustainability-linked financing requires third-party assurance of annual greenhouse gas (GHG) emissions data which are reviewed by Novolex senior management. The sustainability report is not assured by a third party. b. (i) The Report of Indepdendant Accountants provides assurance of GHG emissions data. (ii) The scope of the assurance covers greenhouse gas (GHG) emissions, total energy consumption, and emissions intensity. The assurance was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (AICPA) in AT-C section 105, Concepts Common to All Attestation Engagements, and AT-C section 210, Review Engagements. The assurance relies on information provided by Novolex and considers the principles and guidance of the World Resources Institute (WRI) and the World Business Council for Sustainable Development’s (WBCSD), The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard, Revised Edition and the GHG Protocol Scope 2 Guidance: An amendment to the GHG Protocol Corporate Standard (together, the “GHG Protocol”) to guide the criteria to assess, calculate, and report total Scope 1 and 2 emissions, total energy consumption as well as emissions intensity. (iii) Independant assurance was provided by Pricewaterhouse Coopers LLC (PWC) which was retained by the company to provide the assurance. Link.
2-6 Activities, value chain, and other
a. Novolex Company Overview Webpage
business relationships
b. Novolex Company Overview Webpage; Sustainability Vision, Pillars and Metrics, p. 5 c. Policies and Partnerships, How We Engage, p. 16 d. No significant changes in a, b, and c. compared to the previous reporting period.
2-7 Employees
a. People and Communities, p. 22 b. People and Communities, p. 22 c. (i) The methodology used to compile the data is head-count. (ii) The head-count data reflects permanent employees at the end of the reporting period. d. Contextual information is not required. e. There are no significant fluctuations in the number of employees during the reporting period.
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