SASB Index

2019 SASB Disclosures Reference Table

This is West Fraser's first year compiling reporting for the Sustainable Accounting Board Standards (SASB). West Fraser is primarily classified by SASB in SICS Consumer Goods Sector “Building Products & Furnishings.”

Information relevant to Canadian operations under SICS General Issue Categories for Forest Management and Pulp and Paper Products, are also identified in the SASB standards index for this report.

This report is alsobeen prepared in accordance with the GRI Standards. See the GRI Content Index here.

Reflecting the recommendations of the Task Force for Climate-Financial Disclosure (TCFD), West Fraser provides information about our strategic approach, risks, opportunities and performance related to climate change.

The 2019 Responsibility Reporting covers sustainability data for the fiscal year ending December 31, 2019 for all of West Fraser’s managed operations (as detailed in the 2019 Annual Report, page 7). Please contact [email protected] for more information about topics covered in this report.

SASB CODE	TOPIC	Metric	Location or Response
CG-BF-000.A	Annual production	By product segment: Lumber, Panels, Pulp	Lumber: 5,914 MMfbm Plywood: 818 MMsf 3/8th basis MDF: 221 MMsf ¾ basis LVL: 2,034 Mcf BCTMP pulp: 677 Mtonnes NBSK pulp: 460 Mtonnes Newsprint: 112 Mtonnes 2019 Annual Report, pages 18 - 20
CG-BF-000.B	Area of manufacturing facilities		Total facility area under roof is not a metric West Fraser maintains. See the corporate structure table for principal direct and indirect subsidiaries and joint operations locations for the Company in the 2019 Annual Report, page 7. West Fraser has 45 manufacturing locations.
CG-BF-130a.1	Energy Management in Manufacturing	Total energy consumed Percentage grid electricity Percentage renewable	62.6 million gigajoules 4.5% energy is grid electricity, grid electricity that is renewable: 57% Total renewable energy: 74.9% See more reporting: Energy
CG-BF-250a.1	Management of Chemicals in Products	Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products	See Product Quality & Life Cycle, GRI disclosure 416-1: Assessment of the health and safety impacts of product and service categories
CG-BF-250a.2	Management of Chemicals in Products	Percentage of eligible products meeting volatile organic compound (VOC) emissions and content standards	This is relevant to West Fraser's treated wood and panels - all of which meet stringent standards. The panels segment represents 12.4% of West Fraser's 2019 revenue. West Fraser's Treated wood is NGBS Green Certified Product for Resource Efficiency and is eligible to contribute points towards the certification of homes and buildings under the National Green Building Standard. See treated wood environmental specifications. West Fraser plywood qualifies for the stringent indoor air quality classification levels, including JAS F****, DIN E1, and EN Release Class A. West Fraser plywood also qualifies for the "No Added Urea Formaldehyde" credit in the LEED building rating system. See plywood environmental specifications. California Air Resources Board (CARB) regulations Phase II limits for thin MDF became effective on January 1, 2012, which limits emissions to no more than 0.13 parts per million. West Fraser's MDF production meets or exceeds CARB Phase 2 standards. WestPine also meets CARB NAF standards WestPine ECO Gold. See MDF environmental specifications.
CG-BF-410a.1	Product Lifecycle Environmental Impacts	Description of efforts to manage product lifecycle impacts and meet demand for sustainable products	Wood is the only major building material that stores carbon for its useful lifetime. Life Cycle Assessments (LCA’s) and Environmental Product Declarations (EPDs) for the Company’s products provided in Product Quality & Life Cycle, GRI disclosure 416-1 Assessment of the health and safety impacts of product and service categories, see also: Energy 302-5 Reduction of energy requirements of products and services. See also: Climate Change, West Fraser biomaterials.
CG-BF-410a.2	Product Lifecycle Environmental Impacts	Weight of end-of-life material recovered Percentage of recovered materials recycled	11.3 million metric tonnes 95% (10.8 million metric tonnes) More: Waste and Material Efficiency
CG-BF-430a.1	Wood Supply Chain Management	Total weight of wood fiber materials purchased Percentage from third-party certified forestlands Percentage by standard Percentage certified to other wood fiber standards Percentage by standard	More detailed reporting in Responsible Timber Sourcing Canada: 14 million cubic metres, U.S.: 14 million tons Percentage from third-party certified forest lands: Canada: 73.6% United States: 32.1% Fibre certifications - Canada (whole logs) SFI Sustainable Forest Management: 72.6% SFI Fiber Sourcing: 20% FSC Controlled Wood: 6.4% Other forest management certification: 1% Canadian residual fibre certifications (pulp, MDF fibre) PEFC Chain of Custody: 100% FSC Controlled Wood: 100% Fibre certifications - United States (whole logs) SFI Sustainable Forest Management: 31.4% SFI Fiber Sourcing: 67.9% Other forest management certification: <1%

Additional Relevant SASB disclosures: Forestry Management | Operations in Canada only

SASB table below for forest lands sustainably managed in western Canada (British Columbia and Alberta) only. West Fraser does not manage forest lands in the United States. More reporting about timber, forests and management.

SASB CODE	TOPIC	Metric	Location or Response
RR-FM-000.A	Area of forestland owned, leased, and/or managed by the entity	Hectares	West Fraser directly manages 8.5 million hectares (21.0 million acres) of forest in western Canada. Relevant to Canada only, West Fraser does not manage forest lands in the U.S. More: Ecosystem-Based Sustainable Forestry & Climate Change
RR-FM-000.B	Aggregate standing timber inventory		90% of forest lands in Canada are public (crown), aggregate standing timber inventory information is held by government. West Fraser does not manage forest lands in the U.S.
RR-FM-000.C	Timber harvest volume	Cubic metres	8.7 million cubic metres (Reporting relevant to Canada only). 0.4% of the forest lands directly managed by West Fraser were harvested in 2019. More: Ecosystem-Based Sustainable Forestry & Climate Change
RR-FM-160a.1	Ecosystem Services & Impacts	Area of forestland certified to a third-party forest management standard, percentage certified to each standard	100% of the forest land West Fraser directly manages (8.5 million hectares) are Sustainable Forestry Initiative® (SFI) Forest Management Standard certified (certificate PRI-SFI-FM-010). More: Responsible Fibre Sourcing
RR-FM-160a.2	Ecosystem Services & Impacts	Area of forestland with protected conservation status	In Canada, conservation areas, protected parks, and resource exclusion zones do not allow harvesting activity. See: Wildlife, Habitat Management & Biodiversity GRI 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
RR-FM-160a.3	Ecosystem Services & Impacts	Area of forestland in endangered species habitat	West Fraser’s forest management plans address a number of species within our forest management planning activities. More detail is provided under GRI 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations in Wildlife, Habitat Management and Biodiversity .
RR-FM-160a.4	Ecosystem Services & Impacts	Description of approach to optimizing opportunities from ecosystem services provided by forestlands	Discussed throughout Forests & Timber and Ecosystem-based sustainable forestry.
RR-FM-210a.1 and RR-FM-210a.2	Rights of Indigenous Peoples	Area of forestland in indigenous land	Forest operations in Canada take place within Indigenous Peoples’ traditional territories. West Fraser respects Indigenous Peoples’ culture, values, and rights. Canadian jurisprudence and government policies respecting aboriginal title and rights and the consultation process continue to evolve. The Government of Canada has stated its commitment to introducing legislation to implement the United Nations Declaration on the Rights of Indigenous People (UNDRIP) by the end of 2020. West Fraser’s audited, voluntary sustainable forest management certification standards recognize the principles outlined in the United Nations Declaration for the Rights of Indigenous Peoples. We respect Indigenous Peoples’ rights when planning harvesting and forest management activities. See: Indigenous Peoples and 2019 Annual Report, Aboriginal Matters, Page 12-13.
RR-FM-450a.1	Climate Change Adaptation	Description of strategy to manage opportunities for and risks to forest management and timber production presented by climate change	Discussed in climate change, and throughout Forests & Timber, Ecosystem-based sustainable forestry and Wildlife, Habitat Management & Biodiversity.

Additional Relevant SASB disclosures: Pulp and Paper Products | Operations in Canada only

SASB CODE	TOPIC	Metric	Location or Response
RR-PP-000.A	Pulp production	Mtonnes	West Fraser makes BCTMP and NBSK pulp in western Canada (B.C. and Alberta) BCTMP pulp: 677 Mtonnes NBSK pulp: 460 Mtonnes 2019 Annual Report, pages 19 - 20
RR-PP-000.B	Paper Production	Mtonnes	West Fraser is the non-managing partner of a joint venture newsprint mill in Alberta Newsprint: 112 Mtonnes 2019 Annual Report, page 20
RR-PP-110a.1	Greenhouse Gas Emissions	Gross global Scope 1 emissions	2019 scope 1 GHG emissions: 590.0 KtCO2e Emissions figures represent the whole company's performance. More reporting: GHG’s and Air Emissions
RR-PP-110a.2	Greenhouse Gas Emissions	Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	Discussed in GHG’s and Air Emissions
RR-PP-120a.1	Air Quality	Air emissions of the following pollutants: NOx (excluding N2O) SO2 Volatile organic compounds (VOCs) Particulate matter (PM) Hazardous air pollutants (HAPs)	4,686 tonnes 1,380 tonnes 8,161 tonnes 3,976 tonnes West Fraser tracks some HAPS, and is reviewing an approach for the compilation of the data from facilities Air emission figures represent the whole company's performance. More reporting in GHG’s and Air Emissions, GRI section 305-7 Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions
RR-PP-130a.1	Energy Management	Total energy consumed Percentage grid electricity Percentage from biomass Percentage from other renewable energy	62.6 million gigajoules Grid represents 4.5%, of total electricity, 57% of grid electricity is renewable 68.6% total energy from biomass 6.4% from other renewable energy Energy figures represent the whole company's performance. See more: Energy
RR-PP-140a.1	Water Management	Total water withdrawn Total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	West Fraser returned 95% of the water withdrawn for our operations in 2019 Total water withdrawn: 97.6 million m3 Total water consumed: 4.5 million m3, Water is not withdrawn from regions with High or Extremely High Baseline Water Stress as defined by the World Resources Institute (WRI) ‘Aqueduct Water Risk Atlas.’ The Atlas classifies the industrial water risk as 'low' for the Fraser and Mackenzie river basins where West Fraser pulp mill operations are located (Quesnel, British Columbia; Hinton, Slave Lake, and Whitecourt Alberta). See: Water Use
RR-PP-140a.2	Water Management	Description of water management risks and discussion of strategies and practices to mitigate those risks	See: Water Use
RR-PP-430a.1	Supply Chain Management	Percentage of wood fiber sourced from Third-party certified forestlands and percentage to each standard and Meeting other fiber sourcing standards and percentage to each standard (by weight)	Specific to West Fraser’s Canadian pulp and MDF operations, certification of residual fibre: PEFC Chain of Custody: 100% FSC Controlled Wood: 100% Canadian Forest management certification of supply: SFI Sustainable Forest Management: 72.6% Other forest management certifications: 1% Canadian Procurement SFI Fibre Sourcing: 20% FSC Controlled Wood: 6.4% Detailed reporting in Responsible Timber Sourcing
RR-PP-430a.2	Supply Chain Management	Amount of recycled and recovered fiber procured	West Fraser’s is a primary manufacturer, and extensively recovers and reuses the byproducts (residuals) of our primary manufacturing activities to make other wood and energy products. Substantially all of the fibre for West Fraser’s pulp operations and two MDF mills is recovered from West Fraser’s wood processing activities. MDF is made from recycled coniferous sawdust and shavings sourced from Canadian wood procurement and wood processing activities. We hold SCS Recycled Content certification affirming that our board contains greater than 85% pre-consumer recycled spruce and pine sawdust and shavings. See: Waste and Material Efficiency

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SASB Index

2019 SASB Disclosures Reference Table