AMCEL

1. Sustainable forestry policy or commitment for all its operations?

The company has both an environmental policy and a social responsibility policy which covers some dimensions of sustainability across its operations. However, the policies do not contain clear commitments and do not cover topics including zero deforestation and conversion, FPIC and wages.

2. Sustainable forestry policy or commitment applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

3. High-level position of responsibility for sustainability?

4. One or more members within the board of the company have responsibility for sustainability?

5. Reports gender balance of senior management team?

6. Reports gender balance of board members?

7. Member of multiple industry schemes or other external initiatives to reduce negative environmental or social outcomes associated with timber and pulp production?

[Externally verified] The company's parent company is a member of the UNGC and WBCSD.

8. Collaboration with stakeholders to reduce negative environmental or social outcomes associated with timber and pulp production?

9. Sustainability report published within last two years?

10. Reports through standardised reporting systems?

11. Climate risks assessment available?

12. Natural capital assessment available?

13. Lists countries and operations?

All forestry operations - Brazil (Santana, Macapá, Porto Grande, Ferreira Gomes, Itaubal do Piririm, Tartarugalzinho, and Amapá).

14. Lists countries sourcing from?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

15. Total land area managed/controlled for forestry (ha)?

171717 - The company reports the total land area managed/controlled for forestry as 171,717.30 ha.

16. Total area of natural forest designated for wood/wood fibre production (ha)?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

17. Total area of forest plantation (ha)?

89067.4 - The company reports a forest plantation area of 89,067.36 ha in its public summary, however, it also reports a contradictory figure of 130,000 ha of plantation on its website but the figure is undated.

18. Area of plantation/natural forest within outgrower schemes (ha)?

This indicator is disabled as the company reports that it is not a producer with scheme smallholders/outgrowers.

19. Unplanted area (areas designated for future development as plantation forest) (ha)?

0

20. Conservation set-aside area, including HCV area (ha)?

77588.4 - The company reports 70,928.16 ha of legal reserve area and 6,660.24 ha of permanent preservation area.

21. Area of Intact Forest Landscape (ha)?

0

22. Number of Forest Management Units (FMUs)?

1 - FSC Forest Management Audit reports one FMU.

23. Maps of forest management units (FMUs)?

The company has published a static map of its FMUs.

24. Forest management plans available for all FMUs?

The company has forest management plans for all its FMUs.

25. Monitoring of forest management plan implementation available?

The company's forest management plan includes monitoring information.

26. Company has provided valid legal documents to Open Timber Portal on use right (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

27. Company has provided valid legal documents to Open Timber Portal on forest management (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

28. Company has provided valid legal documents to Open Timber Portal on timber harvesting (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

29. Maps of all third-party supplying FMUs?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

30. Number of company owned sawmills?

2 - The company reports that it has two sawmills.

31. Names and locations of company owned sawmills?

The company reports that it has two sawmills but does not provide the coordinates/addresses of either sawmill.

32. Number of company-owned pulp and paper mills?

This indicator is disabled as the company reports that it does not own any pulp or paper mills.

33. Names and locations of company-owned pulp and paper mills?

This indicator is disabled as the company reports that it does not own any pulp or paper mills.

34. Reports total volumes (or percentages) sourced by company-owned sawmills that come from company's own operations and third-parties?

The company reports that 100% of its wood comes exclusively from its own forest. However, the information is over five years old.

35. Reports total volumes (or percentages) sourced by company-owned pulp and paper mills that come from company's own operations and third-parties?

This indicator is disabled as the company reports that it does not own any pulp or paper mills.

36. Number of third party supplying mills?

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

37. Names and locations of all third party supplying mills?

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

38. Reports total volume (or percentages) sourced from third-party supplying mills that come from the supplying mills' own operations and third parties?

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

39. Procedures to trace raw materials to country of harvest?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

40. Percentage of supply traceable to country of harvest?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

41. Procedures to trace raw materials to FMU level?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

42. Percentage of supply traceable to FMU level?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

43. Time-bound plan for achieving 100% third-party legality verification of FMUs or achieved?

The company is 100% legality verified by FSC.

44. Percentage area (ha) verified as being in legal compliance by a third party?

100% - 171,717.30 ha is verified as being legally compliant by FSC.

45. Time-bound plan to source only wood/wood fibre that is in legal compliance verified by a third party?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

46. Percentage of all wood/wood fibre supply traded/processed verified as being in legal compliance by a third party?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

47. Percentage area (ha) FSC FM certified?

100% - The company is 100% verified by FSC.

48. Time-bound plan for achieving 100% FSC FM certification of FMUs within 10 years?

The company is 100% FSC FM certified.

49. Percentage of wood/wood fibre supply (tonnes) from all suppliers that comes from FSC FM certified areas?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

50. Commitment to source only wood/wood fibre that meets FSC Controlled Wood and/or PEFC Controlled Sources requirements?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

51. Percentage area (ha) PEFC certified (excluding FSC certified area)?

This indicator is disabled as the company reports that it does not produce wood/wood fibre OR does not operate in a country with a PEFC-endorsed SFM standard.

52. Commitment to zero conversion of natural ecosystems?

53. Commitment to zero conversion of natural ecosystems applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

54. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

55. Commitment to zero deforestation applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

56. Criteria and cut-off date for defining deforestation and/or ecosystem conversion?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

57. Criteria and cut-off date for defining deforestation and/or ecosystem conversion in supplier operations?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

58. Evidence of monitoring deforestation and/or ecosystem conversion?

59. Evidence of monitoring deforestation and/or ecosystem conversion in supplier operations?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

60. Amount of deforestation and/or ecosystem conversion recorded in own operations since cut-off date?

61. Amount of deforestation and/or ecosystem conversion recorded in supplier operations since cut-off date?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

62. Commitment to restoration of deforestation/conversion in own operations since cut-off date?

63. Commitment to restoration of deforestation/conversion in supplier operations since cut-off date?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company making this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2 EN) and the PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC/PEFC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

65. Biodiversity policy?

The company states a general statement to support environmental and biodiversity conservation, including ecosystem functions and resources. However, no specific policy was found related to biodiversity.

66. Biodiversity policy applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

67. Identified species of conservation concern, referencing international or national system of species classification?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. Additionally, the company has carried out surveys to identify species, with 498 wild fauna species and 227 flora identified but not classified according to an appropriate system.

68. Examples of species and/or habitat conservation management?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. The company also monitors fauna by installing cameras equipped with infrared and motion sensors that are activated as the animal passes in front of the equipment. The equipment is checked every three months.

69. Commitment to no hunting or only sustainable hunting of species?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

70. Commitment to no hunting or only sustainable hunting of species applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

71. Commitment to protect forest areas from illegal activities?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.) The company also commits to protect forest areas from certain forms of illegal activities such as illegal logging or illegal trade in timber or forest products.

72. Commitment to protect forest areas from illegal activities applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

73. Evidence of protecting forest areas from illegal activities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

74. Commitment to no use of genetically modified organisms?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to no use of genetically modified organisms.

75. Commitment to no use of genetically modified organisms applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

76. Commitment to conduct High Conservation Value (HCV) assessments?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

77. Commitment to conduct High Conservation Value (HCV) assessments applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

78. High Conservation Value (HCV) assessments available?

79. High Conservation Value (HCV) management and monitoring plans available?

80. Commitment to the High Carbon Stock (HCS) Approach?

81. Commitment to the High Carbon Stock (HCS) Approach applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

82. High Carbon Stock (HCS) assessments available?

83. Peer review of all High Carbon Stock (HCS) assessments undertaken since April 2015 by the HCSA Quality Assurance Process?

84. Commitment to conduct social and environmental impact assessments (SEIAs)?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.) The company also has an environmental and social impact assessment, management and monitoring programme. However, the commitment to conduct social and environmental impact assessments in unclear.

85. Commitment to conduct social and environmental impact assessments (SEIAs) applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

86. Social and environmental impact assessments (SEIAs) available, and associated management and monitoring plans?

The company reports monitoring and surveys of social and environmental impact assessments. However, it does not provide a full report or summary.

87. Company has provided valid legal documents to Open Timber Portal on impact assessments (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

88. Commitment to no planting on peat of any depth?

89. Commitment to no planting on peat of any depth applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

90. Landbank or planted area on peat (ha)?

91. Implementation of commitment to no planting on peat of any depth?

92. Commitment to best management practices for soils and peat?

The company makes this commitment for soil only through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

93. Commitment to best management practices for soils and peat applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

94. Evidence of best management practices for soils and peat?

Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. The company also provides limited evidence of processes to prevent erosion within its areas.

95. Commitment to reduced impact logging?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

96. Commitment to reduced impact logging applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

97. Evidence of implementing reduced impact logging practices?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

100. Evidence of fire monitoring and management?

[Externally verified] Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC. The company also reports on fire monitoring, prevention, and firefighting activities.

101. Details/number of hotspots/fires in company FMUs?

43 - The company reported 43 fires in its concessions in 2023.

102. Details/number of hotspots/fires in suppliers operations?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

103. Time-bound commitment to reduce greenhouse gas (GHG) emissions intensity?

104. GHG emissions intensity?

105. GHG emissions from land use change in company's own operations (scope 1)?

106. GHG emissions from land use change in supplier operations (scope 3)?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

107. Progress towards commitment to reduce GHG emissions intensity?

108. Methodology used to calculate GHG emissions?

109. Time-bound commitment to improve water use intensity?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

110. Water use intensity?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

111. Progress towards commitment on water use intensity?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

112. Time-bound commitment to improve water quality (BOD or COD)?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

113. Progress towards commitment on water quality (BOD or COD)?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

114. Treatment of pulp and paper mill effluent?

This indicator is disabled as the company reports that it does not own any pulp or paper mills.

115. Evidence of sawmill run-off containment and wastewater treatment?

116. Proportion of processing facilities with closed-loop water treatment system?

This indicator is disabled as the company reports that it does not own any pulp or paper mills.

117. Commitment to protect natural waterways through buffer zones?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.) The company also reports conservation units with respective buffer zones. However, the commitment to buffer or riparian zones is unclear.

118. Implementation of commitment to protect natural waterways through buffer zones?

[Externally verified] Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also reports conservation units with respective buffer zones.

119. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

120. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers, applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

121. Evidence of eliminating chlorine and chlorine compounds for bleaching?

This indicator is disabled as the company reports that it does not own any pulp or paper mills OR only trades wood/wood fibre.

122. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

123. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

124. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

125. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

126. Chemical usage per ha or list of chemicals used?

127. Implementation of commitment to minimise inorganic fertiliser usage?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

128. Integrated Pest Management (IPM) approach?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also reports that it mainly monitors leaf-cutter ants, defoliating caterpillars and other insects. Furthermore, leaf-cutting ants require constant monitoring and specific control during both rainy and dry seasons to prevent excessive population growth.

129. Waste management system in place to avoid negative impacts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. The company also reports that it has established a waste management procedure to classify, segregate, collect, store, and transport waste generated in forestry activities and operations that aims to prevent and minimise waste generation.

130. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to respect human rights, but does not reference the Universal Declaration of Human Rights or equivalent.

131. Commitment to human rights applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

132. Progress on human rights commitment ?

The company has only provided a communication channel to report discrimination, however, it does not disclose the process used to manage human right abuses or who is responsible for implementation. No information on how the human rights commitment has been communicated to employees.

133. Commitment to respect Indigenous Peoples' and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also reports that violations of traditional and human rights are prohibited.

134. Commitment to Indigenous Peoples' and local communities' rights applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

135. Commitment to respect legal and customary land tenure rights?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

136. Commitment to legal and customary land rights applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

137. Commitment to free, prior and informed consent (FPIC)?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

138. Commitment to free, prior and informed consent (FPIC) applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

139. Details of free, prior and informed consent (FPIC) process available?

140. Examples of local stakeholder engagement to prevent conflicts?

141. Details of process for addressing land conflicts available?

142. Supports the inclusion of women across forestry operations, including addressing barriers faced?

143. Company has provided valid legal documents to Open Timber Portal on population rights (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

144. Commitment to enable sustainable use of non-timber forest products (NTFPs) by local communities?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

145. Commitment to provide essential community services and facilities ?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

146. Progress on commitment to provide essential community services and facilities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also reports information on essential community services and facilities related to training and livelihood projects.

147. Commitment to provide business/work opportunities for local communities?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.).

148. Company has provided valid legal documents to Open Timber Portal on labour regulations (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

149. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also states that any violation of the International labour Organisation (ILO) conventions, as defined in the Declaration on Fundamental Principles and Rights at Work is prohibited.

150. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

151. Progress on commitment to respect all workers' rights?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by either FSC or PEFC, whichever is highest.

152. Commitment to eliminate gender related discrimination with regards to employment?

The company commits to eliminating gender-related discrimination with regard to employment.

153. Commitment to eliminate gender related discrimination with regards to employment applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

154. Progress on commitment to eliminate gender related discrimination with regards to employment?

[Externally verified] Limited, externally verified points have been awarded on the basis the company's landbank is either 100% or 75% (and a further commitment to be 100% certified within 5 years) FSC FM certified (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

155. Percentage or number of temporary employees?

156. Reports gender balance of employees?

157. Commitment to pay a living wage?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

158. Commitment to pay a living wage applies to all suplliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

159. Progress on commitment to pay a living wage?

[Externally verified] Limited, externally verified points have been awarded on the basis the company's landbank is either 100% or 75% (and a further commitment to be 100% certified within 5 years) FSC FM certified (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

160. Reporting of salary by gender?

161. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years.) The company also has an occupational health and safety department that is governed according to its management plan.

162. Commitment to address occupational health and safety applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

163. Provision of personal protective equipment and related training?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2 and FSC-STD-60-004) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also states that it provides health and safety training to employees.

164. Time lost due to work-based injuries?

165. Number of fatalities as a result of work-based accidents?

166. Commitment to support smallholders?

This indicator is disabled as the company reports that it does not have smallholder suppliers.

167. Programme to support outgrower scheme and/or independent smallholders?

This indicator is disabled as the company reports that it does not have smallholder suppliers.

168. Number or percentage of outgrower scheme and/or independent smallholders involved in programme?

This indicator is disabled as the company reports that it does not have smallholder suppliers.

169. Process used to prioritise, assess and/or engage non-smallholder suppliers on compliance with company's policy and/or legal requirements?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

170. Number or percentage of non-smallholder suppliers assessed and/or engaged on compliance with company's policy and/or legal requirements?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

171. Suspension or exclusion criteria for suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

172. Timebound action plans (including Key Performance Indicators) for suppliers to be in compliance with timber and pulp sourcing commitments?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

173. Proportion of supply from suppliers that is verified as deforestation and/or conversion-free (DCF)?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and prohibition of corruption.

175. Commitment to ethical conduct and prohibition of corruption applies to all suppliers?

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

176. Progress on commitment to ethical conduct and prohibition of corruption?

177. Company has provided valid legal documents to Open Timber Portal on legal registration (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

178. Disclosure of the company's management approach to tax and payments to governments?

179. Company has provided valid legal documents to Open Timber Portal on taxes, fees and royalties (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

180. Whistleblowing procedure?

181. Own grievance or complaints system open to all stakeholders?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years). The company also reports a general communications email address but it is not specific to grievances or complaints. No information on the process is provided.

182. Details of complaints and grievances disclosed?

The company only provides a summary table of the number of internal and external communications in 2023. However, it does not report any details of complaints and grievances.