Arauco

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

The company's sustainability commitments are general and do not encompass social issues.

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

3. High-level position of responsibility for sustainability?

The company reports that the Senior Vice-President Human Resources and Sustainability has responsibility for sustainability in the senior management team.

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

5. Reports gender balance of senior management team?

0 - The company reports that it has eight senior management positions within the company and none of them are women.

6. Reports gender balance of board members?

0 - The company reports that there are nine members within the company's Board of Directors and none of them are women.

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 is a member of multiple industry schemes, including FSC, PEFC, and UNGC.

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

The company worked with civil organizations such as the water cooperative of the municipalities of Puerto Rico and Colonia Delicia, the Basin Committee of the Tupicua and Tabay Streams for the protection of water basins that provide drinking water to the municipalities. The company also collaborated with INTA Castelar to conduct studies to understand how different land uses affect GHG emissions, contributing to more sustainable forest management practices.

9. Sustainability report published within last two years?

The company's latest integrated report was published in 2023.

10. Reports through standardised reporting systems?

The company's report is prepared in accordance with the GRI Standards and the company also submitted CDP questionnaires on Forest and Climate Change in 2023.

11. Climate risks assessment available?

The company has conducted and published a TCFD assessment as presented in its Integrated Report 2022. The company also submitted CDP questionnaire on Climate Change in 2023.

12. Natural capital assessment available?

13. Lists countries and operations?

Brazil (forest concessions, production facilities), Uruguay (forest concessions, production facilities), Argentina (forest concessions, production facilities), Chile (forest concessions, production facilities), Mexico (production facilities), USA (production facilities), Canada (production facilities), Germany (production facilities), Spain (production facilities), Portugal (production facilities), South Africa (production facilities).

14. Lists countries sourcing from?

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

1732180 - The company reports that it has 1,656,323 ha of total land area managed/controlled for forestry, including plantations and/or natural forests, unplanted areas, and area under conservation.

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

0 - The company reported that the native forests within the company is treated as protected area, hence no area is designated for wood/wood fibre production.

17. Total area of forest plantation (ha)?

969324 - The company reports that it has 962,163 ha of the area under forest plantation.

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

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

140000 - The company reports that there is a total of 140,000 ha of area not yet planted.

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

509000 - The company reports that it has 509,000 ha of native forests and high conservation value areas.

21. Area of Intact Forest Landscape (ha)?

22. Number of Forest Management Units (FMUs)?

8 - The company's FSC Public Summary Reports indicated that there are eight FMUs. However, it is unclear whether this covers all the company's operations.

23. Maps of forest management units (FMUs)?

24. Forest management plans available for all FMUs?

The company has universal forest management plans and some specific forest management plans dedicated for the specific FMUs in the FSC public summary report.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company reports the implementation of forest management plans for two forest management units (Mahal and Estrada Municipal Ouro Verde, in Brazil) only. Hence partial points are awarded.

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 operate 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 operate 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 operate in a country currently covered by Open Timber Portal.

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

8 - The company reports that it owns sawmills in Chile, Argentina, and Spain.

31. Names and locations of company owned sawmills?

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

7 - The company reports that it owns seven pulp mills.

33. Names and locations of company-owned pulp and 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 reported that 24.9 million m3 ssc is destined to mills, 21.4 million m3 ssc is harvested from company-owned operations and 6.6 million m3 ssc is purchased from third parties.

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

36. Number of third party supplying mills?

37. Names and locations of all 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?

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

The company refers to the forestry certification and third-party traceability systems such as FSC Chain of Custody Scheme/Controlled Wood and Chain of Custody Scheme/Due Diligence of the PEFC to trace the origin of all its wood.

40. Percentage of supply traceable to country of harvest?

32 - The company reports that 32% (3,305,163 tons) of the wood sourced from third parties comes FSC FM certified forests, traceable to country of harvest.

41. Procedures to trace raw materials to FMU level?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification.

42. Percentage of supply traceable to FMU level?

The company reports that 32% (3,305,163 tons) of the wood sourced from third parties comes from FSC FM certified forests, traceable to FMU level.

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

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

92.89% - 1,609,123 ha is verified as being legally compliant by FSC and/or PEFC.

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

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

32% - The company reported that 3,305,163 tons (32%) of raw materials sourced from third party are certified.

47. Percentage area (ha) FSC FM certified?

88.2% - The company reports that 88.2% of its forests are FSC FM certified.

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

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

32% - The company reports that 32% (3,305,163 tons) of the raw materials it sources are from FSC FM certified forests.

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

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

1068480 (64.5%) - The company reported that 64.5% of the forests are PEFC FM certified.

52. Commitment to zero conversion of natural ecosystems?

The company is committed to protecting native forests, protection zones and the water resources together with its flora and fauna but does not clearly mention no-conversion of natural ecosystems.

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). As the policy requirements do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's partial FSC FM or CoC certification.

57. Criteria and cut-off date for defining deforestation in supplier operations?

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

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

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?

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

The company committed to restore 25,000 ha of native ecosystems.

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

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.

65. Biodiversity policy?

The company reports having a Biodiversity Policy, but it does not specify any time-bound objectives or targets.

66. Biodiversity policy applies to all suppliers?

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

[Externally verified] 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 do not fully meet the SPOTT indicator criteria.

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.

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

The company commits to no poaching and illegal fishing throughout its operations.

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

71. Commitment to protect forest areas from illegal activities?

The company reports that poaching and illegal fishing are prohibited throughout the company's forest concessions.

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

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

The company committed to no use of genetically modified trees in any of the company's products.

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?

78. High Conservation Value (HCV) assessments available?

The company has two Forest Management Public Summaries 2023 which include HCV assessments for the company's operations in Chile and Brazil.

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

The company reports that HCV management and monitoring plans are available for Chile and Argentina.

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

81. Commitment to the High Carbon Stock (HCS) Approach applies to all 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 reports that it conducts Environmental Impact Assessments in accordance with the regulations of the countries in which it operates, such as Chile, Mexico, and Uruguay.

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

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

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 operate 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?

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?

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

95. Commitment to reduced impact logging?

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

97. Evidence of implementing reduced impact logging practices?

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.

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

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.

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

The company reported that 7,566 ha of plantations were affected by forest fires in Chile, Argentina and Brazil during the 2021-2022 season, while 812 ha of forest plantations were affected during 2023-2024 forest fire season.

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

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

The company reports that their goal is to reduce Scope 1 and 2 emissions by 40.6% per dry ton of wood by 2030. The company also committed to reduce Scope 3 emissions by 35.1% per dry ton of wood by 2030. Both goals are compared to a 2019 baseline.

104. GHG emissions intensity?

The company reports its 2023's overall emissions. Hence partial points are awarded.

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)?

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?

110. Water use intensity?

23979600 - The company reports its total water consumption, but does not calculate water use intensity.

111. Progress towards commitment on water use intensity?

The company reports its water consumption figure but does not calculate water use intensity. The total water use reported for years 2022 and 2023 shows progress but not as intensity.

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

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

114. Treatment of pulp and paper mill effluent?

The company reports that effluents from industrial facilities are processed through a series of treatments before discharge and also reports all its industrial complexes by treatment methods.

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

The company reports all its industrial complexes by treatment methods.

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

The company reports that some of its mills treat wastewater using a recirculation system.

117. Commitment to protect natural waterways through buffer zones?

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

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.

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

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

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

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

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

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

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

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.

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.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the Universal Declaration of Human Rights.

132. Progress on human rights commitment ?

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.

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). As the policy requirements do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's partial FSC FM or CoC certification.

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

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

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

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] 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.

141. Details of process for addressing land conflicts available?

The company reports information on its conflict resolution process; however, it is not explicitly stated whether this process includes addressing land conflicts.

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

The company reports that it has provided courses for 19 female truck drivers to promote gender equity in forestry activities.

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 operate in a country currently covered by Open Timber Portal.

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

145. Commitment to provide essential community services and facilities ?

The company reports that it has provided essential community services and facilities within its operational areas, include a educational campus and rehabilitation of drinking water system. However, the company's commitment to provide essential community services and facilities is unclear.

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.

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

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 operate 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.

150. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all 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 FSC, which is higher.

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

The company commits to eliminate gender-related discrimination with regards to employment.

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

The commitment to eliminate discriminatory with regards on gender is applicable to all suppliers.

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

155. Percentage or number of temporary employees?

890 (4.76%) - The company reports the percentage of temporary employees across all its operations.

156. Reports gender balance of employees?

2733 (14.67%) - The company reports the number of its employees by gender.

157. Commitment to pay a living wage?

The company reports that it has a standard base salary that surpasses the minimum legal wage in each country. However, specific figures are not disclosed, so it is unclear whether these standards meet the criteria for a living wage.

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

159. Progress on commitment to pay a living wage?

The company implements a global process to annually review the base salaries of its employees, comparing them to local fair wage standards and making necessary adjustments. The company also consult with an independent third party, which provides objective, external benchmark data for each of the countries where we operate.

160. Reporting of salary by gender?

161. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification.

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

The company commits to addressing workplace health and safety for all workers, including suppliers. However, it does not specifically mention adherence to the ILO Code of Practice on Safety and Health in Forestry Work.

163. Provision of personal protective equipment and related training?

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.

164. Time lost due to work-based injuries?

37.14 - The company reports an average days lost per accident for all of its operations.

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

0.53 - The company reports the fatality rate for all of its operations.

166. Commitment to support smallholders?

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

To foster local entrepreneurship within its operational regions, the company dedicates a portion of its log inventory for sale to small and medium-sized local sawmills, while also procuring wood from them. Moreover, in areas affected by the 2017 fire, where intermediate-aged plantations were burned, the company facilitates harvesting and utilization by small and medium-sized local timber producers.

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

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

The company reports a due diligence system containing three elements: information gathering, risk assessment and risk mitigation. The company has a monthly risk assessment for the all the active suppliers.

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

1245 - The company reports the number of suppliers assessed in Chile.

171. Suspension or exclusion criteria for suppliers?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and PEFC International Chain of Custody Standard (PEFC ST 2002:2020). Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria.

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

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

174. Commitment to ethical conduct and prohibition of corruption?

The company is committed to ethical conduct and the prohibition of corruption.

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

The company commits all suppliers to ethical conduct and prohibition of corruption.

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

The company reports that in-person and online trainings on Code of Ethics and crime prevention have been conducted.

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 operate in a country currently covered by Open Timber Portal.

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

The company reports that its Corporate Finance Management is in charge of tax management but does not disclose its 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 operate in a country currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company reports that it has a procedure to report unethical conduct and ensures that it respects the confidentiality and anonymity of the applicant.

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

The company reports its own grievance and complaints system is open to all stakeholders.

182. Details of complaints and grievances disclosed?