BillerudKorsnäs Artisan

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BillerudKorsnäs Artisan Environmental Product Declaration www.billerudkorsnas.com

BillerudKorsnäs BillerudKorsnäs focuses on offering the packaging market sustainable materials (world-leading paper and board material) and new solutions that increase customers profitability while at the same time reducing the overall environmental impact. BillerudKorsnäs is driven by sustainability as a natural and integral part of the whole business and value chain. The raw material comes from responsibly managed forests and manufacturing takes place in resourceefficient production units that are constantly improved to minimize their environmental impact. BillerudKorsnäs has 8 production sites in Sweden, Finland and the UK. Production capacity is close to 3,000 ktonnes, with integrated pulp production. The range of products includes liquid packaging board, cartonboard, liners, fluting, sack- and kraft paper, speciality paper and pulp. Through our products and solutions, we aim to be part of the response to the world s current major challenges.

3 BillerudKorsnäs operations for production in Sweden, Finland and the UK are fully certified in accordance with ISO 9001:2008 Quality Management System ISO 14001:2004 Environmental Management System PEFC Chain of Custody, license code PEFC/05-33-114 FSC Chain of Custody, license code FSC-C004906 In addition, certifications for food safety management systems, in accordance with ISO 22000/FSSC 22000, are in place where products are aimed for food contact. This is an Environmental Product Declaration for BillerudKorsnäs Artisan, registered in the International EPD System (www.environdec.com). The declaration has been developed based on the results of a Life Cycle Assessment (LCA) and the Product Category Rules for Processed paper and paperboard (PCR 3214). Information and data given in this EPD can be used as upstream data by a customer who will perform a new EPD within the system boundaries given in a related PCR. FRÖVI MILL THE PRODUCTION SITE FOR BILLERUDKORSNÄS ARTISAN 1 2 3 3 4 * The PT stands for point, while gsm means grams per square metre. PT is a measure of the thickness of material (paper/ card/other packaging material). DECLARATION OF CONTENTS 1. Light coated top side 2. Bleached chemical pulp 3. BCTMP, reinforced with bleached chemical pulp a unique combination of flexibility, strength, and stiffness 4. Bleached chemical pulp BillerudKorsnäs Artisan Distribution Bleached chemical pulp 56% BCTMP 28% Coating/fillers 16% BILLERUDKORSNÄS ARTISAN A light coated cartonboard made of 100% primary fibres. The light coated surface provides a smooth and silky feeling. Artisan meets strict hygiene requirements and is approved for direct contact with food, it is also certified as a compostable and biodegradable material. The board is suitable for the packaging of chocolate & confectionary, luxury drinks, health & beauty care products, fashion items, media applications & food stuffs. Artisan is available in grammages from 235 to 380 gsm (13.6 24.8 pt).*

4 SYSTEM BOUNDARIES The international EPD system is a hierarchic approach based on the international standards: ISO 9001, Quality management system ISO 14001, Environmental management system ISO 14025, Type III environmental declarations ISO 14044, LCA Requirements and guidelines The systems are divided into three life cycle phases: UPSTREAM: Forestry, production of fertilisers, energy wares and chemicals, auxiliary products and other raw materials, transport packaging. CORE: ation of all materials (including wood) to the core processes, UPSTREAM MODULE Plants, energy wares, fertilisation production of internal and external pulp, production of paper and paperboard, cutting and packing of the products and treatment of waste generated from the production processes. DOWNSTREAM: Distribution of the product to the customer and waste management of transport packaging. Raw material Raw material Forestry Energy wares Other products and raw material packaging CORE MODULE Pulp, paper and board production, coating, cutting etc. Waste management of production wastes DOWNSTREAM MODULE Average converter (not included) Waste management of transport packaging Use of final product (not included) Waste management of final product (not included) DATA INCLUDED DATA NOT INCLUDED ENVIRONMENTAL PERFORMANCE The environmental impact of three selected grammages representing a low, medium and high grammage within the product range are presented in the table below. The declared unit is one tonne (1,000 kg) of the product delivered at the gate of an average converter/customer in Europe. As additional result, the environmental impact is presented also per 1,000 m 2. The carbon footprint (greenhouse gas emissions over the life cycle) is presented as an average for the three grammages covered in the following diagram as global warming potential 100 years (GWP100) in kg CO 2 equivalents per tonne product. The 9.2% reduction compared to previous EPD is mainly a result of less use of fossil energy in the production plant. * THE PREVIOUS EPD PUBLISHED 2013-12-19 These previous results are recalculated according to the new methodology and characterization factors stated by product category rules of today. AVERAGE GREENHOUSE GAS EMISSIONS ARTISAN 2015 kg CO 2 eq/tonne 600 500 400 300 200 100 UPSTREAM CORE DOWNSTREAM 0 FORESTRY CHEMICALS EXTERNAL PAPER PULP PACKAGING MATERIALS ENERGY TRANSPORT MANUFACTURING DISTRIBUTION WASTE TOTAL 2015 TOTAL 2012* TOTALS

5 POTENTIAL ENVIRONMENTAL IMPACT BILLERUDKORSNÄS ARTISAN The table presents the potential environmental impact per declared unit as defined by the product category rules for processed paper and paperboard (CPC 3214). Data for the calculation is taken from the actual production of the product during 2015, without any corrections for production irregularities between grammages. ARTISAN 270 GSM (16.9 PT) UPSTREAM kg/tonne CORE kg/tonne DOWNSTREAM kg/tonne TOTAL kg/tonne TOTAL kg/1,000 m² excl biogenic carbon (CO 2 eq.) 192.4 182.4 47.9 422.7 114.1 incl biogenic carbon (CO 2 eq.) -1,141.5 2,034.6 50.7 943.8 254.8 Acidification potential (SO 2 eq.) 1.35 2.03 0.13 3.51 0.95 3 Eutrophication potential (PO 4 eq.) 0.51 0.94 0.20 1.65 0.45 Photochemical oxidant formation potential (C 2 H 4 eq.) 0.14 0.38-0.01 0.51 0.14 ARTISAN 320 GSM (20.1 PT) excl biogenic carbon (CO 2 eq.) 283.8 275.5 47.9 607.2 194.3 incl biogenic carbon (CO 2 eq.) -1,041.2 2,733.1 50.7 1742.6 557.6 Acidification potential (SO 2 eq.) 2.03 2.85 0.13 5.01 1.60 3 Eutrophication potential (PO 4 eq.) 0.76 1.39 0.20 2.35 0.75 Photochemical oxidant formation potential (C 2 H 4 eq.) 0.21 0.51-0.01 0.71 0.23 ARTISAN 380 GSM (24.8 PT) excl biogenic carbon (CO 2 eq.) 271.5 242.6 47.9 562.0 213.6 incl biogenic carbon (CO 2 eq.) -1,024.2 2,695.9 50.7 1,722.3 654.5 Acidification potential (SO 2 eq.) 1.93 2.50 0.13 4.56 1.73 3 Eutrophication potential (PO 4 eq.) 0.79 1.21 0.20 2.21 0.84 Photochemical oxidant formation potential (C 2 H 4 eq.) 0.20 0.49-0.01 0.68 0.26 USE OF RESOURCES The following table presents the total resources used in the upstream, core and downstream phases for three selected grammages representing a low, medium and high grammage within the product range. Data for the calculation is taken from the actual production of the product during 2015, without any corrections for production irregularities between grammages. ARTISAN 270 GSM (16.9 PT) UPSTREAM CORE DOWNSTREAM TOTAL UNIT Material resources, renewable Biomass 696 696 kg/tonne Other 160.7 45.9 7.2 213.8 kg/tonne Material resources, non-renewable Gravel 45.3 52.5 2.6 100.3 kg/tonne Inert rock 60.0 1.2 0.057 61.3 kg/tonne Limestone (calcium carbonate) 55.8 0.63 0.007 56.4 kg/tonne Sodium chloride (rock salt) 26.6 6.3 0.013 32.9 kg/tonne Other 19.8 17.7 0.66 38.1 kg/tonne Energy resources, renewable Energy from biomass 722.4 20,042.7 30.6 20,795.7 MJ/tonne Energy from hydropower 157.4 2,067.3 37.8 2,262.4 MJ/tonne Other 34.2 59.6 19.3 113.2 MJ/tonne Energy resources, non-renewable Crude oil (resource) 29.6 41.9 7.3 78.8 kg/tonne Hard coal (resource) 14.7 6.1 3.5 24.4 kg/tonne Natural gas (resource) 19.7 4.4 1.3 25.5 kg/tonne Uranium (resource) 0.9 1.3 0.3 2.5 g/tonne Other 13.5 5.2 9.6 28.4 kg/tonne Secondary resources Electricity use at manufacturing 850.0 kwh/tonne Water use Total water use 9.1 79.7 0.2 89.0 m 3 /tonne Water use at manufacturing 46.2 46.2 m 3 /tonne

6 ARTISAN 320 GSM (20.1 PT) UPSTREAM CORE DOWNSTREAM TOTAL UNIT Material resources, renewable Biomass 709 709 kg/tonne Other 216.1 77.9 7.2 301.2 kg/tonne Material resources, non-renewable Gravel 68.9 79.4 2.6 150.9 kg/tonne Inert rock 89.7 1.8 0.057 91.6 kg/tonne Limestone (calcium carbonate) 79.5 0.89 0.007 80.4 kg/tonne Sodium chloride (rock salt) 40.9 9.6 0.013 50.5 kg/tonne Other 30.0 25.3 0.66 55.9 kg/tonne Energy resources, renewable Energy from biomass 1,096.3 26,593.0 30.6 27,719.9 MJ/tonne Energy from hydropower 245.2 2,919.5 37.8 3,202.4 MJ/tonne Other 52.9 101.4 19.3 173.7 MJ/tonne Energy resources, non-renewable Crude oil (resource) 43.1 63.6 7.3 114.0 kg/tonne Hard coal (resource) 21.8 9.5 3.5 34.8 kg/tonne Natural gas (resource) 28.2 6.9 1.3 36.4 kg/tonne Uranium (resource) 1.4 2.3 0.3 3.9 g/tonne Other 20.2 7.9 9.6 37.6 kg/tonne Secondary resources Electricity use at manufacturing 1,183.0 kwh/tonne Water use Total water use 13.1 105.5 0.2 118.8 m 3 /tonne Water use at manufacturing 58.7 m 3 /tonne ARTISAN 380 GSM (24.8 PT) UPSTREAM CORE DOWNSTREAM TOTAL UNIT Material resources, renewable Biomass 701 701 kg/tonne Other 227.4 60.9 7.2 295.6 kg/tonne Material resources, non-renewable Gravel 65.8 69.7 2.6 138.1 kg/tonne Inert rock 92.6 1.5 0.057 94.1 kg/tonne Limestone (calcium carbonate) 74.7 0.75 0.007 75.4 kg/tonne Sodium chloride (rock salt) 36.4 9.0 0.013 45.5 kg/tonne Other 30.4 22.4 0.66 53.5 kg/tonne Energy resources, renewable Energy from biomass 1,254.4 26,546.1 30.6 27,831.1 MJ/tonne Energy from hydropower 226.4 2,459.2 37.8 2,723.4 MJ/tonne Other 49.4 79.2 19.3 148.0 MJ/tonne Energy resources, non-renewable Crude oil (resource) 40.3 55.7 7.3 103.3 kg/tonne Hard coal (resource) 20.9 8.4 3.5 32.8 kg/tonne Natural gas (resource) 25.8 6.0 1.3 33.1 kg/tonne Uranium (resource) 1.3 1.8 0.3 3.4 g/tonne Other 19.3 7.5 9.6 36.4 kg/tonne Secondary resources Electricity use at manufacturing 1,008.0 kwh/tonne Water use Total water use 12.6 98.0 0.2 110.8 m 3 /tonne Water use at manufacturing 56.7 56.7 m 3 /tonne WASTE ARTISAN 270 GSM (16.9 PT) ARTISAN 320 GSM (20.1 PT) ARTISAN 380 GSM (24.8 PT) UNIT Hazardous waste 0.19 0.22 0.20 kg/tonne Other waste 152 203 168 kg/tonne

7 ADDITIONAL ENVIRONMENTAL INFORMATION: POTENTIAL ENVIRONMENTAL GAIN Waste minimisation All products produced at the Frövi mill are based on primary fibres with high strength properties enabling reduction of packaging weight. Recyclability and recovery BillerudKorsnäs Artisan is recoverable through material recycling and energy recovery in accordance with the material requirements in EN 13430:2004 and EN 13431:2004. Waste handling All board and paper products produced by BillerudKorsnäs meet the targets specified in the EU s waste management hierarchy within the EU Waste Framework Directive 2008/98/EC as well as the essential requirements of the EU Packaging Waste Directive 94/62/EC. Biodegradability BillerudKorsnäs products are based on pulp consisting of cellulose, hemicellulose and some lignin which will be degraded by microorganisms in nature. The decomposition time required depends on several factors such as temperature, humidity, microbiological activity, and ph. For a product to be classified as biodegradable, at least 90% shall be biodegraded under aerobic conditions, according to the standard EN 13432:2000. As this varies between products and grammages, more information is provided by BillerudKorsnäs upon request. Uptake of carbon dioxide in growing forests Carbon stocks are increasing in Swedish forest eco systems, mainly in the living biomass, due to the fact that the forest growth rate is higher than the harvest rate. The high growth rate is a result of silvicultural legislation and sustainable forest management practices. The long-term forest management is to a large extent driven by the demand for round wood from the forest industry. According to the Swedish Environmental Protection Agency, an amount corresponding to more than 80% of all greenhouse gas emissions in Sweden 2015 was captured by the net forest growth. Future scenarios for harvest rates in Sweden over the next 20 years conclude that the harvest rate will remain significantly lower than the growth rate. BILLERUDKORSNÄS ENVIRONMENT TARGET AREAS BillerudKorsnäs is actively pursuing improvement to minimize the environmental impact from all parts of the operations. It is BillerudKorsnäs vision to entirely phase out fossil fuels from the production. To this end, the company replaces fossil fuels with bioenergy and continually invests in process optimization to decrease the use of resources and increase energy efficiency. BillerudKorsnäs climate related targets were in late 2017 submitted for approval by the Science Based Targets initiative. The approval scientifically ensures that the company contributes to the global work to minimize greenhouse gas emissions and to combat global warming. Updated information is found on BillerudKorsnäs website. Fossil-free transportation within Sweden The fuels used for BillerudKorsnäs domestic truck transportation of wood and finished goods shall be fossil free. Increased energy efficiency The amount of energy used in production shall be lowered. The energy efficiency is measured as the energy use per tonne of product produced. Fossil-free production in Sweden The proportion of biofuels used in the manufacturing processes shall be further increased, from 97.6% as in 2015, in order to get fossil fuels entirely phased out at all Swedish production sites.

8 DEFINITIONS Acidification Decrease of the ph value in terrestrial and water systems. CTMP and BCTMP CTMP is a kind of unbleached pulp, according to the production process a chemi-thermomechanical pulp. BCTMP is the same type but bleached. Eutrophication Eutrophication is the disturbance of the nutritional balance in the soil and waters due to an added amount of nutrition. In aquatic systems, this leads to increased production of biomass, which may lead to oxygen deficiency and fewer living organisms. Global warming is caused by increases in the atmospheric concentration of carbon dioxide (CO 2 ) and other greenhouse gases, such as methane and nitrous oxide, that absorb and reflect heat. The global warming potential (GWP) is declared as CO 2 equivalents. The amount of biogenic carbon (CO 2 eq.) presented is captured from the atmosphere by forest growth during the upstream phase and stored in the specific product as carbon until it is released again during later phases. Carbon is still stored in the product when it reaches the customer. Hazardous waste Wastes such as chemical waste, used oil, soot and radioactive waste from the production of nuclear power are classified as hazardous. Photochemical oxidant formation Hydrocarbons and volatile organic carbons (VOCs) contribute to ground level ozone formation, which has toxic effects on humans and vegetation. PCR Product Category Rules specify Environmental Product Declaration requirements for a specified sector or product category. See www.environdec.com Uptake of carbon dioxide in growing forests In photosynthesis, carbon dioxide from the atmosphere is removed and stored in the growing biomass. In Sweden, the forest growth rate is higher than the harvest rate, in forest land leading to a net removal of CO 2 from the atmosphere. Water use Water use at manufacturing is the total amount of water used for cooling and the production process at the board and paper mill. Water use in upstream, core, and downstream phases is the total amount of water used for all processes related to the product. REFERENCES Swedish Environmental Protection Agency National Inventory Report Sweden 2017, Greenhouse Gas Emission Inventories 1990 2015 IVL report: Life cycle assessment of BillerudKorsnäs virgin fiber-based packaging materials, December 2017 VERIFICATIONS EPD Program: The International EPD System Note: EPDs from different programs may not be comparable Registration no: S-P-00361 Date of publication: 2013-12-19 Date of revision: 2018-02-19 Validity: 2021-02-16 Valid within the following geographical area: Europe Data reference year: Production of pulp and paper/board 2015 Production of CTMP 2015 Product Category Rules (PCR) review was conducted by: The Technical Committee of the International EPD System. Chair: Massimo Marino Contact via info@environdec.com. PCR moderator: Lucia Rigamonti. PCR: Product category rules for processed paper and paperboard (CPC 3214), Version 2016-04-01 Independent verification of the data according to ISO14025 (external): Martin Erlandsson (martin. erlandsson@ivl.se): 2018-02-16 Accredited or approved by: The International EPD System For more information: www.environdec.com CONTACT Magnus Levinsson Business Segment Director Cartonboard Phone +46 (0) 581 37 000 For further information visit EPDAn1712e We challenge conventional packaging for a sustainable future www.billerudkorsnas.com