SASB Index

2020 SASB Disclosures Reference Table

West Fraser is primarily classified by Sustainable Accounting Board Standards (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. The 2020 Responsibility Reporting covers sustainability data for the fiscal year ending December 31, 2020 for all of West Fraser’s managed operations (as detailed in the 2020 Annual Report, page 8).

This report is also been prepared in accordance with:

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.

Please see our website www.westfraser.com/investors/reports to access other reporting related to our sustainability disclosures such as our Annual Report, Information Circular, Financial Statements and Governance documents.

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, Engineered Wood, Pulp	Lumber 5,958 MMfbm Engineered Wood 1,242 000s MSF 3/8" Pulp 1,229 Metric tonnes Greater segmentation available: 2020 Annual Report, pages 20-21
CG-BF-000.B	Area of manufacturing facilities		1.04 million square meters See the corporate structure 2020 Annual Report, page 8. In 2020, West Fraser had 45 manufacturing locations.
CG-BF-130a.1	Energy Management in Manufacturing	Total energy consumed Percentage grid electricity Percentage renewable	62.9 million Gigajoules Grid electricity represents 13.7% of total energy consumption, 46% of grid electricity is renewable Total renewable energy: 74% See more: 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	This is relevant to West Fraser's treated wood and panels - all of which meet stringent standards. 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. See Product Quality & Life Cycle
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 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	9.3 million metric tonnes 95.5% (8.9 million metric tonnes) More: Fibre Utilization & Recovery
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	(1) Canada: ~13 million cubic metres ~ U.S.: 12 million green tons per 2020 Annual Report, Fibre Consumption page 11 (2) Percentage of fibre from third-party certified forest lands: Canada: 78.5% United States: 31.4% (3-5) Fibre sourcing/chain of custody certifications - whole log: Canada SFI Sustainable Forest Management: 78.5% SFI Fiber Sourcing: 14% FSC Controlled Wood: 6% Other forest management certification: <1% Residual fibre certifications: (Canadian pulp, MDF fibre) PEFC Chain of Custody: 100% FSC Controlled Wood: 100% United States SFI Sustainable Forest Management: 31.4% SFI Fiber Sourcing: 68.7% 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.

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 8.2 million hectares (20.3 million acres) of forest in western Canada. Relevant to Canada only, West Fraser does not manage forest lands in the U.S. 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. Relevant to Canada only, West Fraser does not manage forest lands in the U.S.
RR-FM-000.C	Timber harvest volume	Cubic metres	10.05 million cubic metres harvested from directly-managed tenures. Less than 1% (2020: 0.46%) hectares of the total forest lands directly managed by West Fraser were harvested in 2020. Reporting relevant to Canada only
RR-FM-160a.1, and RR-FM-160a.4	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 (8.2 million hectares) are located in Canada, and Sustainable Forestry Initiative® (SFI) Forest Management Standard certified (certificate PRI-SFI-FM-010). Detailed certification breakdown: Responsible Fibre Sourcing Reporting relevant to Canada only
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 and Biodiversity GRI 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Reporting relevant to Canada only
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 discussed in Wildlife, Habitat Management and Biodiversity Species detail is provided under GRI 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations. Reporting relevant to Canada only
RR-FM-160a.4	Ecosystem Services & Impacts	Description of approach to optimizing opportunities from ecosystem services provided by forestlands	Discussed throughout Forests & Timber and Eco-system based sustainable forestry Reporting relevant to Canada only
RR-FM-210a.1 and RR-FM-210a.2	Rights of Indigenous Peoples	Area of forestland in indigenous land and Description of engagement processes and due diligence practices with respect to human rights, indigenous rights, and the local community	Forest operations in Canada take place within Indigenous Peoples' ancestral lands and traditional territories. West Fraser respects Indigenous Peoples' property, tenure and use rights and supports the United Nations Declaration for the Rights of Indigenous Peoples and free prior and informed consent (FPIC), which are explicitly part of the Company's Indigenous Peoples' Policy. Our audited, voluntary sustainable forest management certification standards recognize the principles outlined in UNDRIP and FPIC in our forest management activities. Consultation with communities is covered in Forest Management Planning & Consultation, in Ecosystem-based sustainable forestry. See also: Indigenous Rights, Human Rights, and 2020 Annual Report, Aboriginal Matters, pages 13-14. Reporting relevant to Canada only
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	West Fraser makes BCTMP and NBSK pulp in western Canada (B.C. and Alberta)	BCTMP pulp: 662 Mtonnes NBSK pulp: 462 Mtonnes 2020 Annual Report, page 21
RR-PP-000.B	Paper Production	West Fraser is the non-managing partner of a joint venture newsprint mill in Alberta	Newsprint: 105 Mtonnes 2020 Annual Report, page 47
RR-PP-110a.1	Greenhouse Gas Emissions	Gross global Scope 1 emissions	2020: 727.0 Million metric tonnes CO2e
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	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)	3,875 tonnes 1,557 tonnes 7,763 tonnes 3,371 tonnes West Fraser tracks some HAPS, and is reviewing an approach for the compilation of the data from facilities See 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	62.9 million Gigajoules Grid electricity represents 13.7% of total energy consumption, 46% of grid electricity is renewable 67% total energy from biomass (includes pulping liquors) 7% from other renewable energy 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 returns more than 94% of the water withdrawn for pulp operations Total water withdrawn, all manufacturing operations: 92.8 million m3 Total water withdrawn, all manufacturing operations: 5.9 million m3 No water is sourced for water-intensive pulp operations 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	Water Use
RR-PP-430a.1	Supply Chain Management	Percentage of wood fiber sourced from (1) third-party certified forestlands and percentage to each standard and (2) 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: 78.5% Other forest management certifications: <1% Canadian Procurement SFI Fibre Sourcing: 14% FSC Controlled Wood: 6.0% See: Responsible Timber Sourcing Reporting relevant to Canada only
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: Fibre Utilization & Recovery

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SASB Index

2020 SASB Disclosures Reference Table