Finland
The following table shows the Sustainable Value of the five Finnish companies. For the years 2001 to 2003 companies are benchmarked against the efficiency of the EU15 countries of the same year. For the future performance scenario the 2003 performance of the companies is benchmarked against the expected EU15 efficiency of the year 2010.
| Company | Sustainable Value 2001 | Sustainable Value 2002 | Sustainable Value 2003 | Sustainable Value 2003 > 2010 |
| Fortum | -28,988,448,020 € | -33,187,790,518 € | -40,000,506,604 € | -61,912,703,062 € |
| Kemira | -6,221,841,861 € | -6,167,231,721 € | -6,383,372,500 € | -9,979,144,884 € |
| M-Real | -3,116,670,554 € | -3,095,686,977 € | -3,484,338,448 € | -6,205,293,160 € |
| Stora Enso | -12,041,859,643 € | -12,631,904,344 € | -14,082,317,266 € | -23,344,584,815 € |
| UPM-Kymmene | -4,062,897,272 € | -5,604,587,018 € | -5,896,828,632 € | -10,538,354,099 € |
The following table shows the Return to Cost Ratio of the five Finnish companies. The Return to Cost Ratio shows how much more (or less) efficiently the companies use their environmmental resources compared to the EU15 benchmark.
| Company | RCR 2001 | RCR 2002 | RCR 2003 | RCR 2003 > 2010 |
| Fortum | 1 : 14.1 | 1 : 13.1 | 1 : 16.3 | 1 : 24.7 |
| Kemira | 1 : 9.4 | 1 : 8.9 | 1 : 9.2 | 1 : 13.8 |
| M-Real Corporation | 1 : 2.6 | 1 : 2.7 | 1 : 3.2 | 1 : 4.9 |
| Stora Enso | 1 : 3.4 | 1 : 3.9 | 1 : 4.6 | 1 : 6.9 |
| UPM-Kymmene | 1 : 2 | 1 : 2.5 | 1 : 2.7 | 1 : 4.1 |
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