ENVIRONMENTAL PRODUCT DECLARATION

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1 Ver ENVIRONMENTAL PRODUCT DECLARATION in accordance with ISO Owner of the declaration: Proram operator: Publisher: The Norweian EPD Foundation Declaration number: Issue date: Valid to: Cellulose

2 General information Product Owner of the declaration Cellulose Contact person: Tuva Barnholt Address: Postboks 162, 1701 Sarpsbor Proram holder The Norweian EPD foundation Manufacturer Post Box 5250 Majorstuen, 0303 Oslo, Hjalmar Wessels vei 10, 1701 Sarpsbor, Declaration number Place of production: Sarpsbor, This declaration is based on Product Cateory Rules: This EPD is made in accordance with PCR 2011:17 v.2.0 (Environdec 2016). Manaement system: ISO 9001 (Quality Manaement), ISO (Environmental Manaement) and ISO (Enery Manaement) Statements: The owner of the declaration shall be liable for the underlyin information and evidence. EPD shall not be liable with respect to manufacturer, life cycle assessment data and evidences. Oranisation no: Issue date Valid to Declared unit: The declared unit is 1000 DM of cellulose. Year of study: 2015 Declared unit with option: 1000 DM cellulose with 1000 km of transportation to customer. Comparability: EPDs from other prorammes than the Norweian EPD foundation may not be comparable. Functional unit: The EPD has been worked out by: Ellen Soldal and Inunn Saur Modahl Company loo Verification: Independent verification of the declaration and data, accordin to ISO14025:2010 internal Third party verifier: external Approved sin Senior Research Scientist Anne Rønnin (Independent verifier approved by EPD ) 2/7 xx

3 Product Product description: Borreaard produces a wide rane of specialty cellulose products based on spruce softwood. This includes rades tailor made for production of cellulose ethers, cellulose acetate, nitrocellulose, microcrystalline cellulose and specialized viscose applications. Product specification Materials* % Cellulose % Water 70 7 % *Here the product content is iven on wet basis as sold to customer. However, the data and results in this EPD are iven per ton dry matter (DM). LCA: Calculation rules Declared unit: The declared unit is 1000 DM of cellulose, includin 1000 km of transport to customer. Transportation to customer (A4) has been corrected to account for the burden of transportin water. Technical data: Dry matter (DM) content 93% Market: Europe Reference service life: Not relevant System boundary: The system boundaries include extraction, transportion and processin of natural resources, manufacturin of the product and transportation of the product 1000 km by typical transportation modes. The system boundaries are described in more detail in Modahl and Soldal (2016). Fiure 1: Technical flow chart illustratin life cycle staes at Borreaard included in the analysis. Data quality: Data on consumption of natural resources, enery carriers and chemicals, and production amount are specific for Borreaard. Data collected for For upstream processes some data are specific (five raw materials/chemicals). For the remainin, eneric data from Ecoinvent 3.0 or, when equal products could not be found, proxy data for similar products have been used (Weidema et al. 2013). See Chapter 2.4 in Modahl and Soldal (2016) for details. Cut-off criteria: All major raw materials and all the essential enery are included. See Chapter in Modahl and Soldal (2016) for details. Allocation: The allocation is made in accordance with the provisions of ISO Allocation has as far as possible, been avoided by modellin the processes at Borreaard on a detailed level. When allocation has been necessary, allocation based on mass (DM) has been used. In processes with hot water as an outflow and where the hot water is exploited in other processes, the enery content has been calculated into mass throuh use of the heat value for bioloical dry matter. See Chapter 2.5 in Modahl and Soldal (2016) for details. Deviations from PCR: We have not used the additional models EUTREND (for EP) and LOTUS-EUROS (for POCP). This EPD deviates from the PCR reardin inclusion of enery used in office space. All enery consumption has been reported collected, and the enery used in office spaces are assumed to be neliible compared to the enery used in production processes. 3/7 xx

4 LCA: Scenarios and additional technical information The followin information describe the scenarios in the different modules of the EPD. In line with the PCR, 1000 km of transport to customer is included. The distribution amon the transportion types are reported by Borreaard, and is averae for the product. Transport from production place to assembly/user (A4) Type Type of vehicle Distance km Fuel/Enery Value Capacity utilisation (incl. return) % consumption (l/t) Truck Lorry metric ton, l/tkm 12,40 * EURO4 Railway Freiht train E-3 l/tkm 0,10 * 0.04 kwh/tkm 2,00 Boat * Transoseanic ship E-3 l/tkm 1,38 * For the transport processes, averae data from Ecoinvent is used, and averae capasity load is included in the process. LCA: Results The life cycle staes A1-A3 are the most influential. Within these staes, production and transport of timber, wood chips and chemicals are most important for all environmental impact cateories investiated, except EP where other internal processes are most influential. Next, combustion of oil at the plant is important for GWP, POCP and ODP. For AD other internal processes are influential, while for EP the production and transport of raw materials is the second most important product stae. Futher information on the results can be found in Modahl and Soldal (2016). System boundaries (=included, =module not declared, MNR=module not relevant) Product stae Assembly stae Use stae End of life stae Beyond the system boundaries Raw materials Transport Manufacturin Transport Assembly Use Maintenance Repair Replacement Refurbishment Operational enery use Operational water use De-construction demolition Transport Waste processin Disposal Reuse-Recovery-Recyclinpotential A1 A2 A3 A4 A5 B1 B2 B3 B4 B5 B6 B7 C1 C2 C3 C4 D Environmental impact Parameter GWP ODP POCP AP EP ADPM ADPE Unit CO 2 -eqv CFC11-eqv C 2 H 4 -eqv SO 2 -eqv PO 3-4 -eqv Sb-eqv A1-A3 5,07E+02 2,92E-05 2,62E-01 6,48E+00 2,38E+00 7,75E-05 4,60E+03 A4 6,63E+01 1,22E-05 1,21E-02 3,49E-01 5,67E-02 1,60E-07 9,35E+02 A1-A4 5,73E+02 4,13E-05 2,75E-01 6,83E+00 2,44E+00 7,76E-05 5,53E+03 GWP Global warmin potential; ODP Depletion potential of the stratospheric ozone layer; POCP Formation potential of tropospheric photochemical oxidants; AP Acidification potential of land and water; EP Eutrophication potential; ADPM Abiotic depletion potential for non fossil resources; ADPE Abiotic depletion potential for fossil resources 4/7 xx

5 Emissions Emissions to air Emissions to water CO 2 (fossil) SO 2 CH 4 NOx CO NMVOC N total P total COD BOD Unit Emissions/FU A1-A3 A4 A1-A4 4,79E+02 6,48E+01 5,43E+02 4,76E+00 7,92E+02 1,25E+00 2,63E+02 1,55E+02 1,49E+02 4,16E+01 7,70E+01 1,61E+01 1,43E-01 3,87E+01 4,90E+00 8,31E+02 3,53E-01 1,60E+00 1,04E+02 3,67E+02 2,55E+01 1,81E+02 1,49E+02 4,16E+01 1,99E-01 7,72E+01 1,95E-01 1,63E+01 Resource use Parameter RPEE RPEM TPE NRPE NRPM TRPE SM RSF NRSF GW SW RW OW* Unit A1-A3 A4 4,44E+03 3,85E+00 1,24E+04 7,82E-01 1,69E+04 4,63E+00 5,73E+03 9,50E+02 5,73E+03 9,50E+02 1,98E+03 2,26E-01 3,14E-03 6,58E-03 1,15E+00 5,78E-05 2,66E-02 A1-A4 4,45E+03 1,24E+04 1,69E+04 6,68E+03 6,68E+03 1,98E+03 2,30E-01 6,63E-03 1,18E+00 1,10E+02 5,40E-02 1,10E+02 W 1,12E+02 8,39E-02 1,12E+02 * >99% of A1-A3 for "other water" is direct water use by core process. RPEE Renewable primary enery resources used as enery carrier; RPEM Renewable primary enery resources used as raw materials; TPE Total use of renewable primary enery resources; NRPE Non renewable primary enery resources used as enery carrier; NRPM Non renewable primary enery resources used as materials; TRPE Total use of non renewable primary enery resources; SM Use of secondary materials; RSF Use of renewable secondary fuels; NRSF Use of non renewable secondary fuels; GW Use of round water; SW Use of surface water; RW Use of river water; OW Use of other water; W Net use of fresh water End of life - Waste Parameter Unit A1-A3 A4 A1-A4 HW 2,52E-01 1,90E-04 2,53E-01 NHW 4,14E+01 1,02E+00 4,24E+01 RW* INA INA INA *Radioactive waste disposed is assessed in volume, not in weiht. The amount is iven in the LCA-report (Modahl and Soldal, 2016). HW Hazardous waste disposed; NHW Non hazardous waste disposed; RW Radioactive waste disposed End of life - Output flow Parameter CR MR MER EEE ETE Unit A1-A3 3,29E-01 2,03E+00 A4 A1-A4 3,29E-01 2,03E+00 CR Components for reuse; MR Materials for recyclin; MER Materials for enery recovery; EEE Exported electric enery; ETE Exported thermal enery Readin example: 9.0 E-03 = 9.0*10-3 = /7 xx

6 Additional environmental information Borreaard uses spruce harvested in (approx. 85%) or Sweden (approx. 15%). All timber purchased is harvested accordin to the country of oriin reulations of harvest, forest manaement and bioloical diversity. All timber harvested in is certified accordin to the PEFC standard. Additional Norweian requirements Greenhous as emission from the use of electricity in the manufacturin phase The followin data is used for national production mix from import, low voltae (production of transmission lines, in addition to direct emissions and losses in rid) of applied electricity for the manufacturin prosess (A3): Electricity, low voltae {NO} market for Alloc Rec, U (Weidema et al. 2013). Data source Amount Unit Econinvent v3 (june 2014) 25,3 CO 2 -eqv/kwh Danerous substances The product contains no substances iven by the REACH Candidate list (The European parliament 2006, European Chemicals Aency, 2015) or the Norweian priority list (Norweian Environment Aency, 2015). The product contains substances iven by the REACH Candidate list or the Norweian priority list that are less than 0,1 % by weiht. The product contain danerous substances, more then 0,1% by weiht, iven by the REACH Candidate List or the Norweian Priority list, see table. The product contains no substances iven by the REACH Candidate list or the Norweian priority list. The product is classified as hazardous waste (Avfallsforskiften, Annex III), see table. Name CAS no. Amount Indoor environment No tests have been carried out on the product concernin indoor climate. Carbon footprint Carbon footprint has not been worked out for the product. 6/7 xx

7 Biblioraphy Environdec 2016 Product Cateory Rules for preparin an Environmental Product Declaration (EPD) for CPC Division 341 BASIC ORGANIC CHEMICALS. Version 2.0. Dated: European Chemicals Aency 2015 Candidate List of substances of very hih concern for Authorisation. Last updated: 15/06/ ISO 14025: Environmental labels and declarations - Type III environmental declarations - Principles and procedures ISO 14044: Environmental manaement - Life cycle assessment - Requirements and uidelines Modahl, Inunn & Soldal, Ellen 2016 The 2015 LCA of cellulose, ethanol, linin and vanillin from Borreaard, Sarpsbor. OR Fredrikstad, Ostfold Research. Norweian Environment Aency 2015 List of Priority Substances. Published The European Parliament and the Council of the European Union 2006 Reulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concernin the Reistration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishin a European Chemicals Aency, amendin Directive 1999/45/EC and repealin Council Reulation (EEC) No 793/93 and Commission Reulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (Text with EEA relevance) Weidema, B., Bauer, C., Hischier, R., Mutel, C., Nemecek, T., Reinhard, J., Vadenbo, C.O The Ecoinvent database: Overview and methodoloy, Data quality uideline for the Ecoinvent database version 3. Company loo Company loo Proram operator 7KH 1RUZHJLDQ (3' )RQGDWLRQ 3RVW %R[ 0DMRUVWHQ 2VOR 1RUZD\ Publisher The Norweian EPD Foundation Post Box 5250 Majorstuen, 0303 Oslo Owner of the declaration Hjalmar Wessels vei 10, 1701 Sarpsbor Author of the Life Cycle Assessment Østfoldforsknin AS Stadion 4, 1671 Kråkerøy SRVW#HSG QRUJH QR ZZZ HSG QRUJH QR post@epd-nore.no Fax borreaard@borreaard.com Fax post@ostfoldforsknin.no 7/7 xx