The procedures selected depend on the auditor‘s judgment and included the following procedures, in particular: • Inquiries of personnel on corporate level, which are responsible for the materiality analysis, in order to gain an understanding of the processes for determining material sustainability topics and respective reporting boundaries of the Company; • Risk assessment, including a media analysis on relevant information concerning the sustainability performance of the Company in the reporting period; • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the disclosures on environmental, social and employees matters, respect for human rights and anti-corruption and bribery, including the consolidation of the data; • Inquiries of personnel on corporate level responsible for providing and consolidating and for carrying out internal control procedures concerning the disclosures on concepts, risks, due diligence processes, results and performance indicators; • Inspection of selected internal and external documents in order to determine whether qualitative and quantitative information is supported by sufficient evidence and presented in an accurate and balanced manner; • Visit of production sites at Lenzing (Austria) to gain an understanding of the value creation processes in the wood-based fiber production.