SASB Standards

The Sustainability Accounting Standards Board (SASB) is a nonprofit organization that sets financial reporting standards. The SASB aims to establish industry-specific disclosure standards across environmental, social, and governance topics that facilitate communication between companies and investors about financially material, decision useful information. The table below cross-references the SASB accounting metrics with where that information can be found on the La-Z-boy website, La-Z-boy 2022 Proxy and 2022 Annual Report.

Topic	Accounting Metric	Catégorie	Description of Metric	Location of Disclosure
Energy Management in Manufacturing	Total energy consumed	Quantitative	Includes energy from all sources, including energy purchased from sources external to the entity and energy produced by the entity itself (self-generated) during the reporting period	Carbon and Climate
	% Grid electricity		Calculated as purchased grid electricity consumption divided by total energy consumption
	% Renewable		% of energy it consumed that is renewable
Management of Chemical Products	Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products	Discussion and Analysis	Business and operational processes employed to assess and manage potential risks and hazards associated with the use of materials, chemicals and substances	Waste and Toxicity Social Compliance Manual
Management of Chemical Products	% of eligible product	Quantitative	% of eligible products, by revenue, that meet volatile organic compound (VOC) emissions and content standards	TBD¹
Product Lifecycle Environmental Impacts	Description of efforts to manage product lifecycle impacts and meet demand for sustainable products	Discussion and Analysis	Discussion of strategies to assess and manage the environmental impact of products through their lifecycle	Natural Resources Environmental Policy La-Z-boy 2022 Proxy (Sustainability Section) La-Z-boy 2022 Annual Report Investor Presentation
	Weight of end-of-life material recovered	Quantitative	Weight, in metric tons, of materials recovered, including those recovered through recycling services, product take-back programs, and refurbishment service	Waste and Toxicity
	% of recovered materials recycled	Quantitative	The entity shall disclose the % of end-of-life materials recovered that were recycled or remanufactured	Waste and Toxicity
Wood Supply Chain Management	Total weight of wood fiber materials purchased	Quantitative	Total amount of wood fiber materials (in air-dried metric tons) it purchased during the reporting period	Natural Resources
	% from third-party certified forestlands		% of total wood fiber materials purchased that have been sourced from forestlands that are certified to a third-party forest management standard
	% by standard		% of wood fiber materials purchased that have been certified to wood fiber standards, separated by standard
	% certified to other wood fiber standards		Weight of entity’s wood fiber materials that have been certified to each wood fiber’s standard divided by the total weight of wood fiber materials
	% certified to other wood fiber standards		% of wood fiber materials purchased that have been sourced from the forrestlands that are not certified to a third party forest management standard and not certified to other wood fiber certification standards