FY 2025 · Reporting Period
ESG Reporting Dashboard
Sappi Ltd · JSE: SAP · Financial Year 2025 · JSE / GRI / TCFD / ISSB aligned
3 actions required — POLYCO EPR report overdue · Scope 3 data gap in Category 11 (Use of sold products) · Water withdrawal baseline not set for Ngodwana Mill
Total GHG Emissions
2.84M
tCO₂e · Scope 1, 2 & 3
↓ 6.2% vs FY2024
Energy Intensity
14.2
GJ / tonne of product
↓ 3.1% vs FY2024
Water Withdrawal
48.6M
m³ · All operations
↑ 1.8% vs FY2024
Waste to Landfill
12%
88% diverted / recovered
↓ 4pt vs FY2024
Framework Alignment — FY2025
| Framework | Disclosures Required | Completed | Gaps | Progress | |
|---|---|---|---|---|---|
| JSE Sustainability Guidance | 48 | 34 | 14 | 71% | |
| GRI Standards 2021 | 62 | 48 | 14 | 77% | |
| TCFD / ISSB S2 | 22 | 14 | 8 | 64% | |
| King IV | 16 | 16 | 0 | 100% | Complete |
| SA Carbon Tax Act | 8 | 8 | 0 | 100% | Complete |
SA Regulatory Compliance
| Regulation | Status |
|---|---|
| NEMA EA Conditions | Compliant |
| NWA Water Use Licence | Compliant |
| NEM:AQA AEL | Compliant |
| NEMWA Waste Manifests | Compliant |
| EPR (GN R1184) | Overdue |
| Carbon Tax Act | Compliant |
| OHS Act | Review Due |
Environmental · Climate
GHG Emissions Inventory
GHG Protocol aligned · SA Eskom grid factor: 0.8665 kgCO₂e/kWh · FY2025
Scope 1 — Direct Emissions
842,400
tCO₂e · 30% of total
Stationary combustion612,000
Mobile combustion84,200
Process emissions124,800
Fugitive emissions21,400
Scope 2 — Purchased Energy
368,200
tCO₂e · 13% of total
Purchased electricity (Eskom)312,400
Purchased heat / steam55,800
Market-based (RECs)-12,400
Eskom factor used0.8665
Scope 3 — Value Chain
1,629,400
tCO₂e · 57% of total
Cat 1: Purchased goods488,200
Cat 4: Upstream transport124,600
Cat 11: Use of products⚠ Data gap
Cat 12: End-of-life98,400
GHG Emissions by Facility — FY2025
| Facility | Province | Scope 1 (tCO₂e) | Scope 2 (tCO₂e) | Total | vs FY2024 | Carbon Tax Liability |
|---|---|---|---|---|---|---|
| Ngodwana Mill | Mpumalanga | 412,800 | 186,400 | 599,200 | ↓ 4.2% | R141.3M |
| Saiccor Mill | KwaZulu-Natal | 284,600 | 112,800 | 397,400 | ↓ 8.1% | R93.7M |
| Cape Kraft | Western Cape | 98,400 | 42,600 | 141,000 | ↑ 2.4% | R33.3M |
| Springs Operations | Gauteng | 46,600 | 26,400 | 73,000 | ↓ 6.8% | R17.2M |
| Total | 842,400 | 368,200 | 1,210,600 | ↓ 5.8% | R285.5M |
Carbon Tax Act — 2026 Liability
Based on Scope 1 emissions of 842,400 tCO₂e and the 2026 carbon tax rate of R236/tCO₂e, your estimated gross carbon tax liability is R198.8M before allowances and offsets. Carbon offset credits from SSK's WasteX Exchange can reduce this liability.
Reporting Frameworks
Framework Alignment
6 frameworks tracked · JSE, GRI, TCFD, ISSB, King IV, CDP · Single data source
JSE
JSE Sustainability Disclosure Guidance
2022 guidance for listed companies. Covers governance, strategy, risk management and metrics across E, S & G. Aligned with ISSB, TCFD, GRI and King IV.
71%
34/48
GRI
GRI Standards 2021
Global Reporting Initiative universal and topic standards. GRI 302 Energy, 303 Water, 305 Emissions, 306 Waste, 307 Environmental Compliance.
77%
48/62
TCFD / ISSB S2
TCFD & IFRS S2 Climate Disclosures
Task Force on Climate-related Financial Disclosures — now absorbed into ISSB IFRS S2. Governance, strategy, risk management, metrics & targets.
64%
14/22
ISSB S1 & S2
IFRS Sustainability Standards
IFRS S1 (general sustainability) and IFRS S2 (climate). The incoming mandatory standard for SA listed companies — likely mandatory by 2027 per FSCA roadmap.
58%
18/31
King IV
King IV Report on Corporate Governance
IoD South Africa governance code. Principle 3 (responsible corporate citizen) and Principle 11 (stakeholder relationships) are most relevant to ESG.
100%
16/16
CDP
CDP Climate, Water & Forests
Carbon Disclosure Project questionnaires. Annual submission scoring A–D. Upgrade to Professional to enable CDP submission module.
—
Pro
SA Legislation Coverage — Mapped to GRI 307
| Legislation | GRI Mapping | JSE Mapping | Data Status | Last Updated |
|---|---|---|---|---|
| NEMA — Authorisation Conditions | GRI 307-1 | JSE Metrics C.4 | Complete | May 2025 |
| National Water Act — WUL Compliance | GRI 303-1,2,3 | JSE Metrics C.2 | Complete | Apr 2025 |
| NEM:AQA — AEL Reporting | GRI 305-7 | JSE Metrics C.1 | Partial | Mar 2025 |
| NEMWA — Waste Manifest Records | GRI 306-2 | JSE Metrics C.3 | Complete | May 2025 |
| EPR Regulations (GN R1184) | GRI 306-5 | JSE Metrics C.3 | Overdue | Jan 2025 |
| Carbon Tax Act — Scope 1 Liability | GRI 305-1 | JSE Metrics C.1 | Complete | May 2025 |
| SA Climate Change Act 2024 | ISSB S2 | JSE Climate Guidance | In Progress | Feb 2025 |
Disclosure Builder
Build Your Sustainability Disclosure
Single data entry — maps automatically to JSE, GRI, TCFD, ISSB, King IV
FY2025 Sustainability Disclosure
Sappi Ltd · Data linked to source — changes auto-propagate across all frameworks
Governance
Strategy
Environment
Compliance
Social
Board Oversight of Sustainability
100%
Sustainability Committee of the Board established — chaired by independent NED
Board receives quarterly ESG performance reports
Executive remuneration linked to GHG reduction targets (20% of LTI)
Sustainability material issues reviewed at board level annually
Materiality Assessment Process
100%
Double materiality assessment completed — financial AND impact materiality
Stakeholder engagement process documented — 8 stakeholder groups
Top 10 material ESG topics identified and disclosed
Climate Governance — TCFD / ISSB
67%
Board skills matrix includes climate-competent members
Climate risk appetite statement approved by board
Climate scenario analysis — 1.5°C scenario in progress
Transition plan — not yet prepared
Add Governance Disclosure
Climate Strategy & Scenario Analysis
50%
Physical climate risks assessed — heat stress, drought, flooding at each SA facility
Transition risks identified — carbon price escalation, policy shifts, technology
Scenario analysis — 2°C pathway complete · 1.5°C in progress · 4°C not started
Transition plan — required for ISSB S2 full compliance
Net Zero / Decarbonisation Strategy
100%
Net Zero target: 2050 (Scope 1 & 2) — SBTi aligned
Interim target: 30% Scope 1 & 2 reduction by 2030 (vs 2019 baseline)
Renewable energy target: 40% of electricity from renewables by 2030
Physical Climate Risk — SA Facilities
| Facility | Province | Heat Stress Risk | Water Stress | Flood Risk | Overall |
|---|---|---|---|---|---|
| Ngodwana Mill | Mpumalanga | Medium | High | Low | Medium |
| Saiccor Mill | KwaZulu-Natal | Low | Medium | Medium | Medium |
| Cape Kraft | Western Cape | High | High | Low | High |
GHG Emissions — GRI 305 / ISSB S2
100%
Scope 1: 842,400 tCO₂e — stationary, mobile, process, fugitive
Scope 2 (location-based): 368,200 tCO₂e — Eskom factor 0.8665 kgCO₂e/kWh
Scope 3 Categories 1–15 (partial) — Cat 11 data gap disclosed
GHG intensity: 0.42 tCO₂e per tonne of product
Water — GRI 303 / NWA
75%
Total water withdrawal: 48.6M m³ (surface, groundwater, municipal)
Water recycling rate: 62% — internal reuse and effluent treatment
Water stress assessment — Ngodwana in DWS high-stress zone
Ngodwana water withdrawal baseline — not yet confirmed
Waste — GRI 306 / NEMWA
100%
Total waste: 284,400t — 88% diverted from landfill
Hazardous waste manifests: 847 manifests issued (WasteManifest Pro)
EPR obligations: registered with POLYCO, PACKAGING SA, PETCO
Biodiversity — GRI 304
20%
Proximity to protected areas disclosed for all operations
Biodiversity management plan — not yet in place
SANBI biodiversity sensitivity assessment — not completed
No-net-loss commitment — not declared
Environmental Legal Compliance — GRI 307
86%
NEMA EA conditions — all 4 operations compliant · no directives issued
NWA WUL — all operations hold valid water use licences
NEM:AQA AEL — Ngodwana and Saiccor AEL current
NEMWA — waste manifests maintained · no non-compliance notices
EPR (GN R1184) — POLYCO Q4 2025 report overdue · action required
Carbon Tax Act — Scope 1 emissions reported to SARS · tax paid
Significant Incidents & Fines — GRI 307-1 / JSE C.4
100%
No significant environmental fines or sanctions in FY2025
No criminal proceedings initiated
1 administrative notice — Cape Kraft dust nuisance · resolved Mar 2025
Employment — GRI 401
100%
Total employees: 9,847 (SA operations)
Employee turnover rate: 4.2%
B-BBEE Level 4 — verified by accredited agency
OHS — GRI 403
80%
LTIFR: 0.24 (per million hours worked)
Zero fatalities in FY2025
OHS Management System — ISO 45001 certification in progress
Materiality Assessment
Material Sustainability Issues
Double materiality — financial impact AND impact on society/environment · FY2025
High Materiality Topics
Climate change & GHG emissions
JSE Climate · ISSB S2 · TCFD · GRI 305
9.2/10
Water stewardship & security
NWA · GRI 303 · JSE Metrics C.2
8.8/10
Forest fibre sustainability
FSC certification · GRI 304 · CDP Forests
8.4/10
Energy transition & renewables
GRI 302 · JSE Metrics C.1 · ISSB S2
7.9/10
Waste & circular economy
NEMWA · EPR GN R1184 · GRI 306
7.6/10
Medium Materiality Topics
Biodiversity & land use
NEMBA · GRI 304 · TNFD
6.8/10
Air quality & emissions
NEM:AQA · GRI 305-7 · AEL compliance
6.4/10
Employee health & safety
OHS Act · GRI 403 · LTIFR
6.2/10
B-BBEE & transformation
BBBEE Act · GRI 405 · JSE Social
5.8/10
Community development
King IV · GRI 413 · JSE Social
5.4/10
Performance Targets
ESG Targets & Progress
FY2019 baseline · FY2030 targets · SBTi, JSE and GRI aligned
Climate & Energy
2030 Targets
Scope 1 & 2 reduction (vs 2019)
18.4% of 30% target
Current: 18.4% reductionTarget: 30% by 2030
Renewable energy share
22% of 40% target
Current: 22%Target: 40% by 2030
Energy intensity (GJ/t product)
14.2 — on track
Current: 14.2 GJ/tTarget: 12.0 GJ/t by 2030
Water
2030 Targets
Water intensity reduction
8% of 20% target
Current: 8% reductionTarget: 20% by 2030
Water recycling rate
62% of 75% target
Current: 62%Target: 75% by 2030
Waste
2030 Targets
Waste diversion from landfill
88% of 95% target
Current: 88%Target: 95% by 2030
Hazardous waste reduction
12% of 25% target
Current: 12% reductionTarget: 25% by 2030
Social
2030 Targets
LTIFR (Lost Time Injury Rate)
0.24 — near target
Current: 0.24Target: ≤0.20 by 2030
B-BBEE Level
Level 4 — on track
Current: Level 4Target: Level 3 by 2027
Assurance & Governance
Data Audit Trail
Cell-level change tracking · Workiva-style data lineage · Audit-ready for third-party assurance
Recent Data Changes — Full Audit Log
Scope 1 emissions — Ngodwana Mill updated
Changed from 418,200 tCO₂e to 412,800 tCO₂e · Source: Verified meter reads Q4 2025 · Changed by: T. Dlamini (Sustainability Manager) · Propagated to: GHG Inventory, GRI 305-1, JSE Metrics C.1, Carbon Tax calculation, Report Preview
31 May 2026 · 14:22
Water withdrawal — Saiccor Mill FY2025 finalised
48.6M m³ total confirmed · Source: DWS abstraction returns · Changed by: N. van der Berg (Environmental Manager) · Propagated to: GRI 303-1, JSE Metrics C.2, NWA compliance section
28 May 2026 · 09:45
EPR compliance status flagged as overdue
POLYCO Q4 2025 report not submitted by 31 Jan 2026 deadline · Auto-detected by EPR Compass integration · Action assigned to: Compliance Team · Reflected in: GRI 307-1, JSE Compliance section, Dashboard alert
15 Feb 2026 · 08:00
Waste manifest data imported from WasteManifest Pro
847 manifests FY2025 · Total hazardous waste: 284,400t · 88% diversion rate confirmed · Source: WasteManifest Pro API integration · Propagated to: GRI 306-2, NEMWA compliance, JSE Metrics C.3
10 Feb 2026 · 16:30
Board approval — ESG targets ratified
2030 GHG reduction target (30% vs 2019) approved by SESC · Minutes reference: SESC/2025/Q4/M4 · Signed by: Chair N. Molefe · Propagated to: Targets module, ISSB S2 targets disclosure, JSE Climate section
28 Nov 2025 · 11:00
Report Output
Sustainability Report Preview
Auto-generated from linked data — changes propagate instantly
SSK ESG Reporter · Auto-generated
Integrated Sustainability Report FY2025
Sappi Ltd · JSE: SAP · Financial Year ended 30 September 2025
JSE Sustainability Guidance
GRI Standards 2021
TCFD
ISSB S1 & S2
King IV
SA Carbon Tax Act
CDP (Pro)
GHG Emissions Summary
842,400
Scope 1 tCO₂e
368,200
Scope 2 tCO₂e
1,629,400
Scope 3 tCO₂e
Total Scope 1 and 2 emissions decreased by 6.2% compared to FY2024, reflecting improved energy efficiency at Ngodwana and Saiccor Mills and increased use of renewable biomass. The Eskom location-based emission factor of 0.8665 kgCO₂e/kWh was applied for Scope 2 calculations, consistent with the GHG Protocol and JSE Climate Disclosure Guidance. Scope 3 Category 11 (Use of sold products) data is not yet available and this gap is disclosed in accordance with ISSB S2 requirements.
Water Stewardship — GRI 303 / NWA
48.6M
m³ Withdrawal
62%
Recycling Rate
3
Water Stress Sites
All SA operations hold valid Water Use Licences issued by the Department of Water and Sanitation under the National Water Act (Act 36 of 1998). The Ngodwana Mill operates in a DWS-designated high water stress catchment. A water management plan is in place with a target to reduce water intensity by 20% by 2030.
Environmental Legal Compliance — GRI 307-1 / JSE
NEMA Environmental Authorisation conditionsCompliant
National Water Act — Water Use LicencesCompliant
NEM:AQA — Atmospheric Emission LicencesCompliant
NEMWA — Waste manifest recordsCompliant
EPR Regulations (GN R1184) — POLYCO Q4 2025Non-Compliant — Action Underway
Carbon Tax Act — Scope 1 submission to SARSCompliant
Significant fines or sanctionsNone in FY2025
2030 Environmental Targets — Progress
Scope 1 & 2 GHG reduction (target: 30% by 2030)18.4% achieved
Waste diversion from landfill (target: 95% by 2030)88% achieved
Renewable energy share (target: 40% by 2030)22% achieved
Prepared by SSK ESG Reporter · Powered by SSK Consulting (Pty) Ltd t/a SSK Enviro · EAPASA Registered · info@sskenviro.com · +27 63 027 2753 · sskenviro.com · Data linked to source — cell-level audit trail maintained · External assurance by [Assurer] · GRI Content Index available separately
Integrations
Data Inputs & Integrations
Connect your operational systems · SSK tools · Manual entry
Connected Data Sources
| Source | Data Type | Last Sync | Records | Status | |
|---|---|---|---|---|---|
| WasteManifest Pro | Waste manifests, NEMWA compliance | 31 May 2026 | 847 manifests | Live | |
| EPR Compass | EPR tonnages, PRO submissions | 28 May 2026 | 12 submissions | Sync Due | |
| SSK Carbon Calculator | Scope 1, 2 & 3 GHG emissions | 25 May 2026 | 4 facilities | Live | |
| EnviroIntel | Environmental data, spatial intelligence | 20 May 2026 | 8 data layers | Live | |
| SAP ERP | Energy, water, production data | 31 May 2026 | Monthly pulls | Live | |
| DWS WARMS | Water use returns, licence status | 10 May 2026 | 4 WULs | Manual | |
| DFFE SAMRAS | Atmospheric emission licence data | Mar 2026 | 2 AELs | Manual | |
| CDP Portal | CDP questionnaire submission | — | — | Pro Plan |
Plans
SSK ESG Reporter Plans
South Africa's only affordable integrated ESG reporting platform built for SA legislation
Essentials
R2,500
per month · up to 5 users
- JSE Sustainability Guidance alignment
- GHG inventory (Scope 1 & 2)
- GRI Standards 2021 mapping
- Environmental compliance tracker
- Water & waste metrics
- Audit trail
- PDF report export
- WasteManifest Pro integration
Professional
R6,500
per month · unlimited users
- Everything in Essentials
- Full Scope 3 (15 categories)
- TCFD & ISSB S1/S2 alignment
- King IV governance mapping
- Materiality assessment module
- Target tracking dashboard
- CDP submission module
- Multi-site consolidation
- SAP / Oracle ERP integration
- Board-ready report builder
Enterprise
R15,000
per month · full service
- Everything in Professional
- Dedicated SSK EAP advisor
- Annual ESG assurance-ready report
- Third-party assurance coordination
- GRI-certified reporting
- Scenario analysis (1.5°C, 2°C, 4°C)
- Supplier ESG data collection
- Carbon credit origination (WasteX)
- Custom framework mapping
- Investor & analyst presentation
Built for South African companies, by South African environmental experts.
SSK Consulting (Pty) Ltd t/a SSK Enviro · EAPASA Registered · info@sskenviro.com · +27 63 027 2753