UPM Annual Report 2025
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Governance
Accounts and performance
Sustainability Statement
Report of the Board of Directors
Financial Statements
Auditor's Report
Sustainability Assurance Reports
Repairability Repairability is not a relevant requirement for UPM's product range.
By-products and waste
Resource outflows
Tonnes (dry weight), except hazardous waste
Non-hazardous process waste
Other non hazardous waste Hazardous waste
E5-5
Recyclable content The majority of UPM's products are recyclable, depending on how they are further processed. Paper: UPM's paper grades that are mainly used for printing or packaging are fully recyclable if the further processing does not affect recyclability. Paper recycling systems are well established in most countries. Efficient paper recycling depends on the local infrastructure for national collection and recovery systems. PE laminated kraft liner is mainly used for packaging. It can be recycled when appropriate collection and sorting are organized. Pulp: Pulp is 100% recyclable and biodegradable. However, pulp is at the beginning of the processing chain and can be processed into different paper grades (including hygiene papers) or other pulp-based products. A reasonable estimate of the recyclability of the final product is therefore impossible. Pulp bales are packed with steel wires and sometimes wrapped in pulp sheets, both of which are recyclable. Converting materials: The label release liner, the thin layer of paper or plastic that protects the adhesive side of the label, is often discarded after use. This is why UPM Adhesive Materials has developed the RafCycle™ circular solution, a recycling service that enables customers to turn their label liner waste into new raw materials. The actual label used on products can theoretically also be recycled, but this depends on the packaging design. A reasonable estimate of the recyclability of the final product is therefore impossible. Usually, label stock sheets and reels are placed on pallets and wrapped with monomaterial plastic film. Or, reels are packed with PE-laminated kraft liner. Plywood and veneer: Plywood is a 100% recyclable material when repurposed as raw material for secondary products or reused as such, e.g. in construction, after its initial use. Plywood can also be used as a fuel source in energy production after its first life cycle. Sawn timber: Sawn timber is 100% recyclable. However, it is at the beginning of the value chain and can be processed into multiple end-use products. Therefore, it is not possible to estimate the potential for reuse and recycling of end products. Typically, sawn timber is used as a fuel in energy production at the end of its life cycle, replacing fossil fuel sources. For packaging of plywood, veneer and sawn timber, corrugated board, monomaterial plastic, and wood are used, and all of these materials are recyclable.
By-products
Total
Total
2025
2025
2025
2025
2025
2024
Products
Recycling
65,000
258,400
7,800
1,900
333,100
352,000
Composting
80
7,700
0
0
7,800
9,100
Unit
2025
2024
Energy recovery
5,700
209,100
1,200
500
216,400
235,000
Paper
t
4,300,000 4,600,000
Temporary storage
1,400
15,800
9,200
0
26,500
25,000
Chemical pulp
t
5,200,000 5,000,000
Landfilling
0
96,800
2,100
0
98,900
95,000
Converting materials
t
500,000
460,000
Incineration without energy recovery
0
4,600
0
2,700
7,400
5,800
Plywood and veneer
m3
470,000
480,000
Other disposal
0
0
0
1,900
1,900
400
Sawn timber
m3 1,100,000 1,200,000
Total
72,000
592,000
20,000
7,000
692,000
723,000
Heat
GWh
800
900
Total amount of non-recycled waste *
135,000
127,000
Electricity
GWh
13,200
13,400
Percentage of non-recycled waste
19 %
18 %
Designed according to circular principles Some of UPM's products are made from side streams and residues or from materials recovered after product use, thus supporting a circular bioeconomy. For use of side streams and production residues, refer to » E5-2 Making use of residues, side streams and recovered materials For use of recovered paper in paper production, refer to » E5-4 Secondary material Durability The majority of UPM's products are business-to-business mass products such as pulp, paper, labels, timber, plywood, biofuels, and naphtha. For such products, durability is usually not the relevant requirement, but recyclability or biodegradability. However, durability is relevant in the case of plywood used for construction or in vehicles or timber when used for log houses or for building in general, for example. The lifespan of UPM plywood can be as long as 100 years. The durability and performance of timber and plywood in construction applications is proven by CE marking. Durability is also required of paper used for archiving or other long-term purposes or labels for specific end uses.
* Includes waste sent to landfilling and incineration without energy recovery as well as waste and by-products sent to a temporary storage
Main waste and by-product streams
Waste and by-products UPM reports the sum of non - hazardous process waste and by - products divided into recycling, composting, energy recovery, landfilling, incineration without energy recovery, and temporary storage. The sum of hazardous waste is divided into recycling, energy recovery, incineration without energy recovery, and other disposal. The disposal method is determined by both direct information from the sites and by information provided by waste contractors. Depending on local circumstances, a waste fraction, e.g. ash, can be a by-product or waste. UPM has decided not to exclude these by-products from its waste reporting but to report on both. Waste and by-product data are reported in bone dry tonnes, except for hazardous waste. The data are based on weighing results or invoicing data. At the site level, data is collected continuously and reported to the authorities as required by law. Consolidation at Group level is done annually in UPM's common database. Internal use of side streams and residues for energy generation is reported as fuels. Refer to » E1-5 Energy consumption and mix. Waste data is reported to the relevant local authorities in accordance with the site permits. For UPM's pulp and paper mills in Europe, China, and Uruguay, both waste and by-product data is verified and reported in accordance with the EU’s Eco-Management and Audit Scheme (EMAS) by EMAS-accredited auditors.
%
2025
2024
Fibrous residues
47 %
50 %
Ash
28 %
26 %
Green liquor dregs
8 %
8 %
Ash is the residue from UPM's own and co-owned energy generation processes. Fibrous residues are bark, other wood waste, or sludges from recovered paper processing and effluent treatment. Green liquor dregs are residues from chemical pulp production. Refer to » E5-2 Making use of residues, side streams, and recovered materials In addition to waste and by-product streams, production residues are used internally as fuels: mainly black liquor from pulp production but also bark, other wood waste, or sludges from recovered paper processing and effluent treatment. This quantity is reported as fuel.
Reporting principles for metrics
Products The quantities of paper, pulp, and converting materials include packaging and moisture. Plywood, veneer, and sawn timber are sold and reported in cubic meters, heat and electricity in GWh. Total paper and chemical pulp production and total electricity sales are reported including internal sales of paper, chemical pulp, and electricity.
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UPM Annual Report 2025
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