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 steering and sustainability committee headed by the executive vice president, which is responsible for strategic decision-making and provides recommendations to senior management on addressing environmental, social and governance topics.

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

Marcio Nappo is responsible for sustainability.

5. Percentage or number of women in senior management team?

The company reports that 24% of employees in management/leader/coordinator positions are women, and 6% of senior leaders are women.

6. Percentage or number of women board members?

0 - The company's board of directors is composed of 16.6% women and 83.4% men.

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, IPEF.

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

The company has collaborated with the government to conserve native forest in the Caatinga, Atlantic Forest and Cerrado biomes. Also, it works with local communities that have been affected by illegal deforestation and whose sources of water supply have been reduced.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2022.

10. Reports through standardised reporting systems?

The company's latest Sustainability Report has been prepared in accordance with Global Reporting Initiative (GRI) Standards.

11. Climate risks assessment available?

The company has conducted a basic assessment of climate risk, but only limited details are provided.

12. Natural capital assessment available?

13. Lists countries and operations?

Planations (Sau Paulo, Mato Grosso do Sul and Bahia), Mills (Sau Paulo and S?o Paulo).

14. Lists countries sourcing from?

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

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

201981 - The company reports 201,981 ha of the total land area managed/controlled for forestry operations. However, this only covers operations in the Bahia region.

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

This indicator is disabled as the company reports that it only produces wood/wood fibre from plantations.

17. Total area of forest plantation (ha)?

96553 - The company reports 96,553 ha of the total area planted with trees for wood/wood fibre production, excluding outgrower scheme areas in the Bahia region. However, the planted area for S?o Paulo is not reported on the company's website.

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

23552 - The company reports 23,552 ha of a planted area within outgrower schemes in the Bahia region. However, planted area for S?o Paulo is not reported.

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

0

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

83000 - The company reports that it has 83,000 ha of conservation areas, however this information is between 2-5 years old. The company also reports that it has 0.82 ha of conserved area for each planted hectare, but the total planted area is not publicly reported.

21. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company has reported or informed ZSL that it doesn't have any intact forest landscapes within its landbank.

22. Number of Forest Management Units (FMUs)?

2 - The company owns two forest management units, subdivided into individual manageable units.

23. Maps of forest management units (FMUs)?

The company's PEFC certification represents the 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] Monitoring information is available for two of the company's forest management units, however it is not clear if this information covers the company's entire operations.

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 doesn't operate in a geography 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 doesn't operate in a geography 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 doesn't operate in a geography currently covered by Open Timber Portal.

29. Names and locations of all third-party supplying FMUs?

The company publishes a static map showing its own, partnership and promoted landbanks. However, no geo-referenced map could be found.

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

2 - The company reports that it has 2 mills, 1 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 for both of its mills.

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 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?

36. Number of third party supplying mills?

This indicator is disabled as the company reports that it does not source from 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 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 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. The company also states that 100% of the wood supply is traceable from origin to customer.

41. Procedures to trace raw materials to FMU level?

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 fully meet the SPOTT scoring criteria. The company also reports that it has a farm registration system which allows it to trace all of the wood it harvests to the specific management unit, however this system does not apply to wood sourced from third party suppliers.

42. Percentage of supply 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?

The company reports that 91% of Bahia and 83% of S?o Paulo operations are PEFC FM certified. However, the total landbank for the Sao Paulo region is not reported. Hence, an overall percentage can not be calculated.

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 commits to only source wood/wood fibre that meets PEFC-certified forests or controlled sources requirements.

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

The company reports that 91% of Bahia and 83% of S?o Paulo operations are PEFC FM certified. However, the total landbank for the Sao Paulo region is not reported. Hence, an overall percentage cannot be calculated.

52. Commitment to zero 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 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to this separately in its 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.

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

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.

57. Criteria and cut-off date for defining deforestation 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.

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

The company reports that it monitors eucalyptus plantations using satellites and drones to gather information about the terrain, potential deforestation, fires, and plantation performance. The company reports there are 24 hour patrols by security teams to stop encroachment in its operations in Bahia. 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, it does not apply to all the company's 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 participates in several multi-stakeholder planning and policy efforts, including collaborations with SOS Mata Atl?ntica NGO, the Atlantic Rainforest Restoration Pact, The Forest Foundation, the S?o Paulo Forestry Foundation, the Mutual Cooperation Agreement on Biodiversity, and the Friend of Atlantic Forest Programme. This information is externally verified.

65. Biodiversity policy?

The company has a general commitment to the maintenance and protection of biodiversity. The company also has a target to 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?

The company commits to protect natural resources in its own and in partners'/suppliers' operations and to maintain biodiversity.

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

[Externally verified] The company has identified several species of conservation concern referencing the IUCN Red list and ICMBio.

68. Examples of species and/or habitat conservation 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. The company also reports that it has planted more than 1500 native seedlings in the area since 2014 and is working with government agencies to rehabilitate the headwaters of the Suba?ma, Catu, and Sau?pe rivers in Bahia's north coast and Agreste region.

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?

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 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.

73. Evidence of protecting forest areas from illegal activities?

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 by preparing a security and tactical patrol group with 4X4 vehicles, which patrol all forest areas 24 hours a day; motorcycle tactical groups, which carry out patrols in areas of difficult access in addition to constant monitoring in areas of environmental protection.

74. Commitment to no use of genetically modified organisms?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). 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 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.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to this in its own reporting.

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

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 these assessments are not externally verified.

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

The company's forest management plans include the management and monitoring of the High Conservation Value (HCV) areas. However, this 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?

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?

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 doesn't operate in a geography 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 new development on forested peatland, however it is not clear if this covers all peatlands.

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

0 (0%) - The company reports 0 ha 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 have landbank on peat.

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

The company commits to good agricultural practices for soils and states that it has no landbank on peat.

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

The company commits its suppliers to best management practices for peat only.

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

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 states that in the Sao Paulo region, it has approved a recovery program of soil enrichment in areas of natural regeneration.

95. Commitment to reduced impact logging?

This indicator is disabled as the company reports that it only produces wood/wood fibre from plantations.

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

This indicator is disabled as the company reports to only source from plantations.

97. Evidence of implementing reduced impact logging practices?

This indicator is disabled as the company reports that it only produces wood/wood fibre from plantations.

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?

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 states that it has many programs focused on fire prevention and response. It also has a flagship fire prevention initiative which addresses the primary causes of forest fires, including arson and lack of farmer training in firefighting techniques.

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

1625 - In 2022, the company recorded a total of 1,625 fires, including 1109 in Bahia and 516 in Sao Paulo.

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

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

The company commits to align with the Paris Agreement and 'adopt measures aimed at helping limit the global average temperature increase to within 2?C compared to pre-industrial levels'. However, no clear time-bound commitment including a specific amount or baseline could be found.

104. GHG emissions intensity?

The company reports its GHG emissions intensity as 0.1814 tCO2e/ton (scope 1 + scope 2) and 0.4551 tCO2e/ton (scope 1 + scope 2 + scope 3).

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

The company reports that in 2022, it calculated 3,793,831 tCO2e from land use change.

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

The company reported 16,393.519 tCO2e of biogenic scope 3 emissions in 2022, however the figure also includes emissions from renewable fuel use (e.g., biomass emissions). A separate land use change figure could not be found.

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] Scope 1 and scope 2 emissions reduced by 41% from 0.3099 tCO2e/ton in 2021 and 0.1814 tCO2e/ton in 2022. Scope 1, 2 and 3 emissions reduced by 8% over the same period. This information is 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 targets to maintain water intensity below 32 m?per ton produced in Bahia and less than 23 m? per ton produced S?o Paulo. As of 2022, these targets have been met.

110. Water use intensity?

The company reports water use intensity for Bahia and Sau Paulo regions as 5.29 and 1.1 m? per metric ton of pulp produced in 2021. However, no consolidated figure for the overall operation has been reported.

111. Progress towards commitment on water use intensity?

[Externally verified] The company reports an increase in water intensity in Bahia from 4.99 m3 per metric ton of pulp produced to 5.29 m3 of water per metric ton of pulp produced. In Sao Paulo, water use intensity decreased from 5.3 m? of water per metric ton of pulp produced (2021) to 1.1 m? of water per metric ton of pulp produced (2022). 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)?

The company reports organic effluent generated in Bahia and Sao Paulo decreased from 25.8 m3/admt in 2017 to 25.4 m3/admt in 2018 and from 19.7 m3/admt in 2017 to 19.8 m3/admt in 2018, respectively. However, this information is now over 5 years old.

114. Treatment of pulp and paper mill effluent?

[Externally verified] The company mentions treating the effluents from pulp and paper mills using a three-stage effluent treatment system and an effluent treatment station. 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 sawmills.

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

[Externally verified] The company states that water reuse and closed circuit practices are most commonly used at both processing locations. This information is externally verified by SGS do Brasil Ltda.

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?

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 directly 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?

The PEFC audit report includes chemical usage for only Bahia operations but, it does not cover all company's operations. This information is now more than five years old.

127. Implementation of commitment to minimise inorganic fertiliser usage?

128. Integrated Pest Management (IPM) approach?

The company reports that it has an integrated pest management program to maintain environmental balance by using natural pest control methods including genetic resistance and the use of natural predators. It also states 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 the production of waste materials and maximise recycling and reuse. It also reports that at Sao Paulo mills the biomass boiler helps to eliminate pulpwood waste generated in the chipping process by converting it into electricity while in Bahia, all non-biodegradable waste streams are transferred for storage in waste depots at its head offices. This information is externally verified by SGS do Brasil Ltda.

130. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to this in its own reporting.

131. Commitment to human rights applies to all suppliers?

132. Progress on human rights commitment ?

[Externally verified] The company reports that its employees are trained in aspects of human rights every two years, in accordance with Brazilian regulations and has an internal audit team which conducts independent audits twice a year. Information has been externally verified by SGS do Brasil Ltda.

133. Commitment to respect indigenous and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to this in its reporting.

134. Commitment to indigenous 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 this in its own reporting.

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 V2-0). 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. The company also commits to respecting customary rights in its reporting.

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.

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] The company states that it uses techniques like social mapping, impact zoning, dissemination programmes, and meetings with communities to prevent stakeholder conflict. Information has been externally verified by SGS do Brasil Ltda.

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 has several initiatives including Mulheres Produtoras (Women Farmers), Dona Della (Her Own Boss) and Mulheres Emacao (Women in Action) to support the inclusion of women across forestry operations. This information has been externally verified by SGS do Brasil Ltda.

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 doesn't operate in a geography 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 produces wood/wood fibre from plantations.

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?

The company states that it invests in the education of local people, provided essential communities like ventilators, gloves, and masks during Covid and conducted a volunteering program to donate basic grocery packages to severely impacted people. The information has been externally verified by SGS.

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 doesn't operate in a geography 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 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to fundamental ILO Conventions in its reporting.

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

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

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 eliminating gender-related discrimination concerning employment.

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

The company's commitment to eliminating gender-related discrimination concerning employment also applies to its suppliers.

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

The company is a signatory of Women's Empowerment Principles. The company also states that it has organised and disseminated diversity programmes to address gender related issues in employment to improve inclusive management, however only limited details are provided.

155. Percentage or number of temporary employees?

61 (1.29%) - The company reports a total of 61 temporary employees in 2021.

156. Percentage or number of women employees?

887 (18.76%) - The company reports a total of 887 women employees in 2021.

157. Commitment to pay a living wage?

The company only commits to paying above the minimum wage.

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

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, it is between two to 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.

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 fully meet the SPOTT scoring criteria.

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.

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. The company also states that its risk management program identifies risks and measures to control and prevent them by providing training and personal protective equipment to all the employees in Sao Paulo operations.

164. Time lost due to work-based injuries?

The company has reported a lost time injury rate for both Bahia and Sau Paulo operations. However, a consolidated figure has not been reported. Hence, the figure column is left blank.

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

0 - In 2021, the company has reported 0 number of fatalities as a result of work-based accidents.

166. Commitment to support smallholders?

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

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

[Externally verified] The company has a forestry partnership program that offers specialised technical assistance to local people in developing forestry businesses. This information is externally verified by SGS do Brasil Ltda.

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

194 - The company reports that 150 producers were enrolled in the forestry partnership program in Bahia operations and 44 in Sau Paulo. However, information on producers in Sao Paulo is between 2 and 5 years old. This information is self-reported.

169. Process used to prioritise, assess and/or engage 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 the company's policy. Details are provided on the monitoring and assurance system to ensure suppliers maintain compliance.

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

[Externally verified] 100% - The company reports that 100% of suppliers are assessed on compliance. This information is externally verified.

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 fully meet the SPOTT scoring criteria. The company states 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 direct and indirect supply that comes from FMUs which are compliant with timber and pulp sourcing policies?

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 has established an internal audit team to handle situations involving violations of its code of conduct, including cases of corruption, and it trains its employees on topics related to integrity, anti-bribery, and anti-corruption. The senior leadership team is also given training on ethics, integrity, and code of conduct. This evidence is verified by third party assurance.

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 doesn't operate in a geography 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 doesn't operate in a geography currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company has a whistleblower policy that outlines the rights of whistleblowers and how they can report unethical behavior.

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

The company provides mechanisms for managing complaints that are open to both internal and external stakeholders.

182. Details of complaints and grievances disclosed?

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