Bracell

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

The company has published a sustainable forestry policy which covers all operations.

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

The company has published a sustainable forestry policy which applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports that it has a sustainability steering committee headed by the President, responsible for developing and validating its strategic sustainability plan, including its strategic sustainability goals.

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

Marcio Nappo is a member of the steering committee who is responsible for sustainability.

5. Reports gender balance of senior management team?

3 - The company reports that 10% of its senior management positions are held by women. Data as of 2023.

6. Reports gender balance of board members?

0 - The company reports the gender balance of its 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] UNGC, FSC, Cerflor/PEFC, CEBDS and IPEF.

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

The company has partnered with the government to conserve native forests in the Caatinga, Atlantic Forest and Cerrado biomes. It has also collaborated with an NGO to restore forests in permanent preservation areas and legal reserves.

9. Sustainability report published within last two years?

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

10. Reports through standardised reporting systems?

The company's latest Sustainability Report has been prepared in accordance with GRI 1: Foundation 2021.

11. Climate risks assessment available?

The company reports that it has conducted an assessment of climate-related risks, but only limited details are provided.

12. Natural capital assessment available?

13. Lists countries and operations?

Plantations (Sau Paulo, Bahia and Sergipe), Mills (Sau Paulo and São Paulo).

14. Lists countries sourcing from?

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

230800 - The company reports that the total area managed is 230,800 ha in the Bahia region, however, it is unclear if this covers the company's entire operations.

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)?

97800 - The company reports 97,800 ha of forest plantation in the Bahia region. However, it does not report the total area planted for the São Paulo region.

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

70000 - The company reports that more than 70,000 ha belong to local landowners in the Bahia region. However, it does not report the total area planted for the São Paulo region.

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

0 - The company reports it does not have any unplanted areas for planting.

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

97200 - The company reports that it has 97,200 ha of conservation set-aside areas in the Bahia region, however, it is unclear if this covers the company's entire operations.

21. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company reports that it does not produce wood/wood fibre.

22. Number of Forest Management Units (FMUs)?

2 - The company owns two forest management units.

23. Maps of forest management units (FMUs)?

The company has published the names and coordinates of 210 management units in Bahia. However, only a static map is available for the Sao Paulo region.

24. Forest management plans available for all FMUs?

The company's forest management plans are publicly available for both (Bahia and Sao Paulo) regions.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company has published monitoring plans for two of its forest management units in its audit reports. However, the company's report for Bahia is not externally verified.

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?

The company only reports static maps with coordinates, however, no geo-referenced map was found. Additionally, the map specified for the Sao Paulo region is between two and five years old.

30. Number of company owned sawmills?

This indicator is disabled as the company reports that it does not own any sawmills.

31. Names and locations of company owned sawmills?

This indicator is disabled as the company reports that it does not own any sawmills.

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

2 - The company reports that it has two mills, one in Sau Paulo and the other in the Bahia region.

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

The company has published addresses of both of its mills on its website.

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

This indicator is disabled as the company reports that it does not own any sawmills.

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

The company reports that 70% of supply comes from its own operations and 30% comes from third-party suppliers.

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?

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified.

40. Percentage of supply traceable to country of harvest?

100 - The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified.

41. Procedures to trace raw materials to FMU level?

The company states it has a geo-referenced traceability system to trace 100% of pulp to FMU level.

42. Percentage of supply traceable to FMU level?

The company reports that 100% of supply is traceable to farm and plantation 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?

The company reports that 91% of Bahia and 83% of São Paulo operations are PEFC FM certified. However, the total landbank for the São Paulo region is not reported, an overall percentage cannot be calculated and the information is over two years old.

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

All supply in 2020 was PEFC verified.

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

100% - All supply in 2020 was PEFC verified.

47. Percentage area (ha) 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?

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

The company only sources wood/wood fibre that meets FSC Controlled Wood or PEFC controversial sources requirements.

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

The company reports that 91% of Bahia and 83% of São Paulo operations are PEFC FM certified. However, the total landbank for the São Paulo region is not reported, an overall percentage cannot be calculated and the information is over two years old.

52. Commitment to zero conversion of natural ecosystems?

The company commits to zero conversion of natural ecosystems.

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

The company commits all suppliers to zero conversion of natural ecosystems.

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. The company also commits to zero deforestation in its own reporting.

55. Commitment to zero deforestation applies to all suppliers?

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified. The company also commits to zero deforestation applies to all suppliers.

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

The company defines deforestation as the conversion of native areas and specifies any deforestation/conversion past July 2008 will not be accepted.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Partial points have been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified and the certification requirements do not fully meet the SPOTT indicator criteria. The company reports the cut-off date for deforestation as 2008 but does not report its criteria for deforestation.

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

The company reports that it uses satellite imagery, drones, and geo-referenced data to monitor forest areas. It also reports that security teams conduct 24-hour patrols to prevent encroachment in its operations in Bahia. However, this information is not externally verified.

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 commits to restoring ecosystem conversion. However, this commitment does not apply to the company's entire operations nor specifies a cut-off date.

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] The company reports that it has signed a ten-year commitment with the São Paulo Forest Foundation to sponsor environmental protection initiatives in the Atlantic Forest and Cerrado formations. It has also collaborated with the Bahia State Environmental Department (SEMA) and the Mato Grosso do Sul Environmental Institute (IMASUL) to support conservation and environmental protection initiatives. This information is externally verified.

65. Biodiversity policy?

The company is committed to biodiversity protection and has a target to protect, conserve, or reclaim one hectare of native forest (including Atlantic Forest, Cerrado and Caatinga biomes) for every hectare of eucalyptus plantations by 2025.

66. Biodiversity policy applies to all suppliers?

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

[Externally verified] The company reports that it has identified several species of conservation concern, referencing the IUCN Red List and ICMBio. This information is externally verified by Bureau Veritas.

68. Examples of species and/or habitat conservation 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. The company also reports that it has restored over 60 ha and controlled exotic species across 450 ha in Bahia, while in São Paulo, 188 ha were rehabilitated in 2023.

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

The company commits to no hunting of all species in its operations.

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

The company commits all suppliers to no hunting of all species in their operations.

71. Commitment to protect forest areas from illegal activities?

The company commits to protect the natural ecosystems and plantations under its management from illegal activities.

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

The company commits suppliers to protect the natural ecosystems and plantations under their management from illegal activities.

73. Evidence of protecting forest areas from illegal activities?

[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. The company also reports that it protects illegal activities such as timber theft and land invasions through 24/7 patrols, an integrated security system, and intelligence teams. It also collaborates with communities and authorities through security committees to enhance protection efforts.

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?

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified. The company also commits to no use of genetically modified organisms applies to all 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. The company also commits to protect high conservation value (HCV) areas.

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

The company commits all suppliers to conduct HCV assessments.

78. High Conservation Value (HCV) assessments available?

The company has published a High Conservation Value (HCV) assessment integrated into the forest management plan for the Sao Paulo and Bahia regions, however, the assessments are not externally verified.

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

The company's High Conservation Value (HCV) management and monitoring plans is integrated into the forest management plan for the Sao Paulo and Bahia regions. However, the information is not externally verified.

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

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

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified.

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 commits to conduct social and environmental impact assessments.

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

The company commits all suppliers to conduct social and environmental impact assessments.

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

The company has published an environmental impact report related to the star project. However, the information is not externally verified.

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?

The company commits to no planting on peat of any depth.

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

The company commits all suppliers to no planting on peat of any depth.

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

0 (0%) - The company has zero landbank on peat.

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

This indicator is disabled as the company reports that it does not produce wood/wood fibre OR produces wood/wood fibre but states that it has no operations on peatland OR only has natural forest operations.

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

The company commits to best management practices for soils and peat.

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

The company commits all suppliers to best management practices for soils only.

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

[Externally verified] The company reports that it does not have operations on peatland. 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 its forestry management practices such as cultivating eucalyptus in forest mosaics, interspersing plantation areas with native forests, using post-harvest residue to enhance the concentration of organic matter in the soil, and implementing natural pest control through Integrated Pest and Disease Management (IPDM).

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?

The company commits to zero burning.

99. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to zero burning.

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 that it has 37 fire monitoring towers equipped with high-resolution cameras covering 85% in São Paulo and 61% in Bahia, including planted forests and protected areas. Additionally, it reports that in 2023, the area affected by forest fires increased compared to 2022, primarily due to adverse weather conditions, and that none of the fires were caused by the company.

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

352 - The company recorded a total of 352 fire spots in 2023.

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

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

The company commits to reduce its emissions intensity by 75% between 2020 and 2030.

104. GHG emissions intensity?

The company reports its GHG emissions intensity as 0.4822 tCO2e/t (Scope 1, 2 and 3).

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

The company reports that in 2023, it calculated 4,432 tCO2e from land use change.

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

The company reports that its GHG emissions from land use change in supplier operations were 3,940,391 in 2023.

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company reports an increase in GHG emission intensity by 6.0% from 2022 (0.4551 tCO2e/t) to 2023 (0.4822 tCO2e/t). The information is externally verified by BVQI DO BRASIL SOCIEDADE CERTIFICADORA LTDA.

108. Methodology used to calculate GHG emissions?

The company uses the GHG Protocol methodology to calculate GHG emissions.

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

The company has set targets to maintain water intensity below 32 m3 per ton produced in Bahia and less than 23 m3 per ton produced São Paulo. As of 2023, these targets have been met.

110. Water use intensity?

The company reports that in 2023, its water consumption intensity as 5.14 m3/ADT in Bahia and 2.34 m3/ADT in São Paulo.

111. Progress towards commitment on water use intensity?

[Externally verified] The company reports a decrease in water intensity in Bahia from 5.29 m3 per metric ton of pulp produced in 2022 to 5.14 m3 of water per metric ton of pulp produced in 2023. In Sao Paulo, water use intensity increased from 1.1 m3 of water per metric ton of pulp produced in 2022 to 2.34 m3 of water per metric ton of pulp produced in 2023. This information is externally verified.

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?

[Externally verified] The company reports that water and effluents are managed as part of a water resource monitoring program. It also reports that at its Lençóis Paulista (SP) site, water is sourced from the Tietê River, with 95% of withdrawals being returned to the river after tertiary wastewater treatment. Additionally, in Camaçari (BA), it monitors groundwater reservoir levels in collaboration with other companies in the Camaçari Industrial Hub. This information is externally verified.

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

This indicator is disabled as the company reports that it does not own any sawmills.

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

[Externally verified] The company reports that water reuse and closed circuit practices are most commonly used at both processing locations. This information is externally verified.

117. Commitment to protect natural waterways through buffer zones?

The company commits to protect natural waterways using buffer zones.

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements do not fully meet the SPOTT indicator criteria.

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

The company commits to minimise the use of chemical fertilisers and pesticides.

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?

The company reports that its mills are certified by the European Ecolabel and Nordic Swan label but does not explicitly report information on its use of TCF or ECF technology.

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

The company commits to not use World Health Organisation (WHO) Class 1A and 1B pesticides through its forest management plan.

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?

The company states that it operates soil and nutrition programmes and uses a fertilisation matrix to reduce chemical inputs. However, only limited details are provided.

128. Integrated Pest Management (IPM) approach?

[Externally verified] The company reports that it has an integrated pest and disease management program to maintain environmental balance by using natural pest control methods including genetic resistance and the use of natural predators. It also reports that chemical pest control is used as a last resort when other methods, either individually or in combination, prove ineffective. This information is externally verified by Bureau Veritas.

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

[Externally verified] The company reports that it complies with Brazil's National Waste Management Policy (PNRS) through its internal waste management program which aims to reduce waste production and maximise recycling and reuse. This information is externally verified by Bureau Veritas.

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 the UN Guiding Principles on Business and Human rights.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the UN Guiding Principles on Business and Human rights.

132. Progress on human rights commitment ?

[Externally verified] The company reports that it undergoes assessments of potential human rights risks and impacts in accordance with international certification requirements and Brazilian laws and regulations, including the Regulatory Standards (NRs) of the Ministry of Labour and Employment. It also reports that it undergoes an independent audit on compliance with social and environmental standards, including the IFC Performance Standards on every six months. The information is externally verified by Bureau Veritas.

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 commits to the UN Declaration on the Rights of Indigenous Peoples.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified. The company also commits to the UN Declaration on the Rights of Indigenous Peoples applies to all suppliers.

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

The company commits to respect legal and customary land tenure rights.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified. The company also commits to respect legal and customary land rights applies to all suppliers.

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

The company commits to free, prior, and informed consent (FPIC).

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

The company's commitment to FPIC also applies to all suppliers.

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

The company only provides a case-study of how FPIC is implemented.

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company reports that it engages with local communities through surveys, committees, and stakeholder mapping to assess risks, manage impacts, and foster strong relationships. The information is externally verified by Bureau Veritas.

141. Details of process for addressing land conflicts available?

The company provides details of its process for addressing land conflicts.

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

[Externally verified] The company reports that in 2023, it joined Rede Mulher Florestal and began responding to the organisation's survey questionnaire on the representation of women in the forestry industry. It also highlights several initiatives, including 'Women Farmers', which aims to train women in organic hydroponic farming, and 'Dona Della (Her Own Boss)', designed to enhance women's financial autonomy and promote female entrepreneurship. These initiatives seek to support the inclusion of women across forestry operations. This information has been externally verified by Bureau Veritas.

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 commits to providing essential services and facilities to local communities.

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

[Externally verified] The company supports local communities through education, entrepreneurship, healthcare and well-being services, as well as assistance for family farming. It also reports a 20% increase in the income of families participating in its income generation projects in priority areas. This information is externally verified by Bureau Veritas.

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

The company commits to providing business 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 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 commits to the ILO's Declaration on Fundamental Principles and Rights at Work.

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

The company commits all suppliers to ILO's Declaration on Fundamental Principles and Rights at Work.

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

[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.

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 company commits to eliminate gender-related discrimination with regard to employment applies to all suppliers.

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

[Externally verified] The company reports that it is a signatory of 'Women's Empowerment Principles' (WEPs) which aim to promote gender equality and women's empowerment in the workplace. It also reports that in 2023, it conducted an internal survey on gender equity, implemented a Diversity and Inclusion Committee, and established affinity groups focused on women, people with disabilities, race, and LGBTQIAP+ communities to drive cultural transformation within the company. This information is externally verified by Bureau Veritas.

155. Percentage or number of temporary employees?

73 (0.98%) - The company has a total of 73 temporary employees in 2023.

156. Reports gender balance of employees?

1456 (20%) - The company has a total of 1,456 women employees in 2023.

157. Commitment to pay a living wage?

The company only commits to paying fair wages.

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

The company commits all suppliers to pay fair wages.

159. Progress on commitment to pay a living wage?

[Externally verified] The company reports that it pays all employees more than the minimum wage determined by legislation or union. This information has been externally verified by SGS do Brasil Ltda. However, the data is between two and five years old.

160. Reporting of salary by gender?

The company has reported entry-level wages per gender against the minimum wage. However, the ratio of basic salary and remuneration of women to men for each employee category and location has not been reported. The information is between two and five years old.

161. Commitment to address occupational health and safety?

The company makes this commitment through the 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. The company also commits to address occupational health and safety in its own reporting. However, it does not refer to the ILO Code of Practice on Safety and Health in Forestry Work.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Partial points have been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified and the certification requirements do not fully meet the SPOTT indicator criteria. The company also commits all suppliers to address occupational health and safety. However, it does not refer to the ILO Code of Practice on Safety and Health in Forestry Work.

163. Provision of personal protective equipment and related training?

[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 that its risk management programme identifies risks and measures to control and prevent them by providing training and personal protective equipment to all the employees, contractors, and subcontractors.

164. Time lost due to work-based injuries?

The company has reported a lost time injury rate for Bahia and Sau Paulo. However, a consolidated figure has not been reported.

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

0 - The company recorded zero fatalities as a result of work-based accidents in 2023. However, the information is between two and five years old.

166. Commitment to support smallholders?

The company commits to support local people in developing forestry businesses through its development program.

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

[Externally verified] The company has introduced a 'Cultivate Eucalyptus' programme that provides technical support to partner growers. The information is externally verified by Bureau Veritas.

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

154 - The company reports that 154 producers were enrolled in the 'Cultivate Eucalyptus' programme in Bahia operations. However, no information was found regarding producers in the São Paulo region.

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 that it has a contractual management system in place to prioritise, assess and engage suppliers on compliance with company's policy. Details are provided on the monitoring and assurance system to ensure suppliers maintain compliance.

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

[Externally verified] The company reports that 100% of suppliers were assessed on compliance with its own policies as well as legal requirements. The information is externally verified by Bureau Veritas. However, data is between two and five years old.

171. Suspension or exclusion criteria for suppliers?

The company makes this commitment through the 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. The company also reports that suppliers are evaluated on compliance and may be terminated if there is a non-compliance, however time-frames for action are not provided.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 1003:2010). Full points have therefore been awarded for this indicator as 100% of the company's wood/woodfibre supply is PEFC certified.

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 commits to ethical conduct and 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?

[Externally verified] The company reports that 100% of its operations are assessed on corruption risk in accordance with the RGE group anti-corruption policy. It also reports that it provides training to its employees on topics related to integrity, anti-bribery, and anti-corruption. Additionally, the senior leadership team receives training on ethics, integrity, and the code of conduct. This evidence is externally verified by Bureau Veritas.

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?

The company has its own whistleblower policy.

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

The company has its own grievance mechanism open to all stakeholders.

182. Details of complaints and grievances disclosed?

The company has only disclosed the type, number and location of complaints received.