Celulose Irani S.A.

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

The company has its own sustainability policy which states to conserve and preserve the environment.

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

3. High-level position of responsibility for sustainability?

The company reports it has established a 'Sustainability Committee' comprising of the Executive Board, Business and Corporate Managers with the responsibility of ensuring the evolution and strategic alignment, however, it is unclear which position has the high-level responsibility.

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

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

0 - Gender balance is not directly reported by the company, but identified from the 'Board of Executive Officer's' profile photos reported in the 'Integrated Report' 2020.

6. Percentage or number of women board members?

0 - Gender balance is not directly reported by the company, but identified from the 'Board of Directors' profile photos reported in the 'Integrated Report' 2020.

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 only a member of UNGC.

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

The company reports partnership with the state government under the' RS BIODIVERSITY' project that enabled the conducting of a rapid ecological assessment (REA) at one of company's locations, which indicated: permanent preservation areas, legal reserves and other forest fragments owned by the company also have their own management and monitoring measures, in order to curb illegal activities and promote conservation of the biodiversity, such as an integrated forest production system, restoration activities, asset surveillance and operational precautions. The company formed a partnership with Embrapa Florestas to carry out a study of the Black-horned Capuchin and its interactions with its native and planted forests. The company also collaborates with Concordia Environmental Military Police (SC) for forest security.

9. Sustainability report published within last two years?

Integrated Report 2020 is published by the company.

10. Reports through standardised reporting systems?

The company's Integrated Report for 2020 is prepared in accordance with the GRI Standards: comprehensive option. The company has also submitted CDP questionnaires.

11. Climate risks assessment available?

12. Natural capital assessment available?

13. Lists countries and operations?

The company has eucalyptus and pine forest concessions in Santa Catarina and Rio Grande do Sul, and papers are produced in the Paper SC – Campina da Alegria (Vargem Bonita-SC) and Paper MG (Santa Luzia-MG) paper units.

14. Lists countries sourcing from?

Brazil.

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

33797.6 - The company reports total 33,797.65 hectares of land, of which 82.7% (27,900 hectares) are in the state of Santa Catarina and 17.3% in Rio Grande do Sul (5,850.49 hectares). Out of this 15,600 hectares are planted forests in Santa Catarina and 3,988.13 hectares are planted forests in Rio Grande do Sul.

16. Total area of forest plantation (ha)?

19588.1 - The company reports total 33,797.65 hectares of land, of which 82.7% (27,900 hectares) are in the state of Santa Catarina and 17.3% in Rio Grande do Sul (5,850.49 hectares). Out of this 15,600 hectares are planted forests in Santa Catarina and 3,988.13 hectares are planted forests in Rio Grande do Sul.

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

2287.63 - The area of plantation reported in sustainability report 2018 for partnership is 2,287.63 ha. Data between two and five years old.

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

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

3150 - The company reports total High Conservation Value area as 3,150 hectares.

20. Area of Intact Forest Landscape (ha)?

21. Number of Forest Management Units (FMUs)?

2 - The FSC public summary report and the integrated report 2020 of the company disclose two FMUs (Santa Catarina and Rio grande do sul - Habitasul Florestal S.A.) controlled by the company.

22. Maps of forest management units (FMUs)?

The company has only disclosed a static forest map of its operations.

23. Forest management plans available for all FMUs?

The forest management plans for both (Santa Catarina and Rio Grande Do Sul) concessions of the company are available.

24. Monitoring of forest management plan implementation available?

[Externally verified] The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years). The company has also published a forest management plan summary for its forestry units Santa Catarina and Rio Grande Do Sul which have very limited details on monitoring performance against FMP objectives.

25. 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.

26. 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.

27. 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.

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

29. Number of company owned sawmills?

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

30. Names and locations of company owned sawmills?

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

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

2 - The company reports it has a factory with four paper machines, located in Vargem Bonita– SC (Paper SC – Campina da Alegria) and a factory with a paper machine in Santa Luzia - MG (Paper MG – Santa Luzia).

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

The integrated report 2020 of the company reports two paper factories; Paper SC – Campina da Alegria and Paper MG – Santa Luzia. A static image without coordinates is reported by the company for both paper factories.

33. 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.

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

35. Number of third party supplying mills?

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

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

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

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

39. Percentage of supply traceable to country of harvest?

40. 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). Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria.

41. Percentage of supply traceable to FMU level?

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

The company reports to be 100% FSC FM/COC certified since 2008.

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

100% - The company is 100% FSC certified since 2008.

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

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

46. Percentage area (ha) FSC FM certified?

100% - The company reports to be 100% FSC FM/COC certified since 2008.

47. Time-bound plan for achieving 100% FSC FM certification of FMUs or achieved 100% FSC-certification of FMUs?

The company has achieved 100% FSC certification of its FMUs in 2008 and 2014.

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

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

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

This indicator is disabled as the company does not operate in a country with a PEFC-endorsed Sustainable Forest Management (SFM) standard.

51. Commitment to zero conversion of natural ecosystems?

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

53. 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/membership.

54. Commitment to zero deforestation applies to all suppliers?

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

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

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

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

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

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

60. Commitment to restoration of deforestation/conversion?

61. Commitment to restoration of deforestation/conversion applies to all suppliers?

62. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2 EN). As the Standard does not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded.

63. Biodiversity policy?

The company reports to protect biodiversity in its plantations, however, a commitment or time-bound target is not reported by the company.

64. Biodiversity policy applies to all suppliers?

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

[Externally verified] The company has identified species of conservation concern, referencing international system of species classification. This information is externally verified by KPMG.

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

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. The company also reports having a Prof. Yara C. Nicoletti RPPN project which has 285 hectares of well preserved native vegetation characteristic of a mixed rainforest. Scientific research and environmental education activities involving the local communities are carried out within the area.

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

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

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

69. Commitment to protect forest areas from illegal activities?

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

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

71. Evidence of protecting forest areas from illegal activities?

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.

72. 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/membership.

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

74. 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/membership. The company also reports its own commitment to conduct High Conservation Value (HCV) assessments.

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

76. High Conservation Value (HCV) assessments available?

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

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

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

80. High Carbon Stock (HCS) assessments available?

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

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

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

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

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

85. 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.

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

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

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

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

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

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

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank. The company also reports a few examples of management practices to conserve soils in its FM plan for Santa Catarina.

93. Commitment to reduced impact logging?

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

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

95. 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.

96. Commitment to zero burning?

97. Commitment to zero burning applies to all suppliers?

98. Evidence of fire monitoring and management?

Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. The company's own reporting only covers information on fire monitoring. Information on fire management is not reported by the company.

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

3 - Three fire outbreaks were recorded in 2020.

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

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

102. GHG emissions intensity?

The company reports GHG intensity figures for all its operating units for the year 2020.

103. GHG emissions from land use change?

104. Progress towards commitment to reduce GHG emissions intensity?

The company reports intensity for all operating units. However, the intensity for few units has increased in 2020 as compared to intensity reported considering the baseline year as 2013.

105. Methodology used to calculate GHG emissions?

The company reports that the measurements for quantifying greenhouse gas emissions are based on international standards developed by the International Organization for Standardization (ISO 14064) and the World Resources Institute (WRI), covering all direct Emissions (Scope 1) and Indirect Emissions from the Consumption of Energy (Scope 2), as well as Indirect Emissions from other Sources (Scope 3).

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

The company reports to reduce specific water consumption per gross ton by 30% by 2030.

107. Water use intensity?

The company reports water use intensity figures for all of its operating units for the year 2020.

108. Progress towards commitment on water use intensity?

The company reports its water use intensity for all operating units. However, there was 12% increase in specific water consumption per gross ton in 2020.

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

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

111. Treatment of pulp and paper mill effluent?

[Externally verified] The company reports that the effluents from production processes, cleaning of equipment, draining of tanks and cooling water are treated to remove solid materials and stabilize dissolved organic matter, prior to returning the water to its source, in a body of fresh water. This information is externally verified by KPMG.

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

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

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

114. Commitment to protect natural waterways through buffer zones?

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

115. 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.

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

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

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

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

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

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

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

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

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

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

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

The company only lists the pesticides used in its forestry operations in Santa Catarina and Rio Grande do Sul in their respective FSC FM audit reports.

124. Implementation of commitment to reduce chemical 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.

125. 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.

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

[Externally verified] The company has a waste management system in place to avoid negative impacts. This information is externally verified by KPMG.

127. 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/membership. The company also commits to human rights principles as part of being UN Global Compact member.

128. Commitment to human rights applies to all suppliers?

129. Progress on human rights commitment ?

130. 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/membership.

131. Commitment to indigenous and local communities' rights applies to all suppliers?

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

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

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

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

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

137. 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.

138. Details of process for addressing land conflicts available?

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

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

[Externally verified] The company only reports on working with the leaders and the People Selection team to increase the number of women in the company, which will become a management indicator. This information is externally verified by KPMG.

140. 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.

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

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

142. Commitment to provide essential community services and facilities ?

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank. The company also mentions providing facilities and services generally for local communities but does not provide specific examples.

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

The company reports that in addition to promoting the circular economy, it contributes to the generation of employment and income in the local communities.

145. 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.

146. 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/membership.

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

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also reports having training plans focused on skills related to the labor market, establishing a chain of learning, training, and growth. However, information reported is very limited.

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

The company considers discrimination based on gender, age, religion, sexual orientation, political conviction and/or disability as a punishable conduct.

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

The company considers discrimination based on gender, age, religion, sexual orientation, political conviction, and/or disability as a punishable conduct. This commitment applies to all suppliers.

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

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

152. Percentage or number of temporary employees?

49 - The company reports a total of 49 employees with the CLT - fixed contract in 2020.

153. Percentage or number of women employees?

364 (16%) - The company reports a total of 364 women employees in 2020.

154. Commitment to pay a living wage?

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

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

156. Progress on commitment to pay a living wage?

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

157. Reporting of salary by gender?

The company reports the proportion of wages paid to men and women in line with GRI reporting.

158. Commitment to address occupational health and safety?

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

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

The company commits its suppliers to address occupational health and safety, however, does not reference the ILO Code of Practice on Safety and Health in Forestry Work.

160. Provision of personal protective equipment and related training?

Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. The company also reports thorough review of the operational procedures and investments required to ensure the safety of the personnel and states to remain firm in its commitment to ongoing training and annual retraining. However, details on provision of PPEs and related training are very limited.

161. Time lost due to work-based injuries?

29 - The company reported 29 accidents involving time off work and a severity rate of 79.75. Data as of 2020.

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

0 - The company reports zero fatality in 2020.

163. Commitment to support smallholders?

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

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

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

The company annually applies a Supplier Assessment Questionnaire in every two years to assess the ability of critical and chemical product suppliers to satisfy quality and socio-environmental requirements.

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

[Externally verified] 607 - The company reports the number of suppliers and service providers evaluated in 2020 as 607. This information is externally verified by KPMG.

168. Suspension or exclusion criteria for suppliers?

The company reports that it applies the IDF evaluation that measures the Supplier Performance Index to the five purchasing groups. Measured from 0 to 100 points, for suppliers below 60 points, registration is canceled and contracting or purchases are not possible. The requalification can be requested from the moment the supplier/service provider meets the applicable requirements and presents an action plan approved by company'ss supply or forestry manager, depending on the type of service provided.

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

170. Proportion of direct and indirect supply that comes from FMUs which are compliant with timber and pulp sourcing policies?

171. Commitment to ethical conduct and prohibition of corruption?

The company reports its commitment to ethical conduct and prohibition of corruption.

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

The company's commitment to ethical conduct and prohibition of corruption applies to all suppliers.

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

[Externally verified] The company reports having a ethics committee in place whose roles is to oversee, promote, disclose, train and guide the managers and employees regarding the conduct enunciated in the Code of Ethical Conduct. A ethics channel is also in place to raise complaints. This information is externally verified by KPMG.

174. 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.

175. Disclosure of the company’s management approach to tax and payments to governments?

176. 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.

177. Whistleblowing procedure?

The company only states that situations that characterise a violation of its 'Code of Conduct' must be reported and guarantees the confidentiality, anonymity of the person making the manifest and also states to protect the person from retaliation. However, details on the whistleblowing procedure are not reported.

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

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

179. Details of complaints and grievances disclosed?