Dexco (formerly Duratex)

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 has formed a People and ESG Department to look out for environmental, social, and corporate governance issues. Additionally, the company has a member who is a specialist in the topic of sustainability but is a member of the board.

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

The company has a sustainability committee comprised of a board of directors whose president has responsibility for sustainability.

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

2 - The company reports that it has 2 (15%) women on its senior management team.

6. Percentage or number of women board members?

2 - The company has 2 (22%) women on the board of directors.

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] FSC and UNGC.

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

The company is a signatory to the Corporate Pact Against the Sexual Exploitation of Children and Adolescents, through Childhood Brazil's Na M?o Certa (In the right hands) program, aimed at raising awareness among truck drivers and carriers of how to fight violence against children and adolescents on highways, the Bem Cuidar (Taking good care) project, in the municipality Jo?o Pessoa to strengthen the Protection Network for children and adolescents in the municipality. Additionally, it has a partnership with research institutions on the Flow Tower project and the genetic improvement program, to continuously improve forestry processes. Also, volunteering groups help with a number of school improvement activities and carry out environmental education programs about the company's forest management for students. The company is also a sponsor of the HousingPact social impact initiative - an alliance for decent housing.

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 states that its Integrated Report 2022 has been prepared in compliance with GRI standards. Additionally, the company has also submitted its CDP questionnaire for climate change, forests, and water security in 2022.

11. Climate risks assessment available?

[Externally verified] The company has conducted a climate risk assessment in its organisation but only limited details were reported. The information is externally verified.

12. Natural capital assessment available?

13. Lists countries and operations?

Plantations and Operations - (Brazil and Colombia).

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)?

149933 - The company states that it has 149,933 ha of the total land area managed/controlled for forestry.

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)?

86745 - The company reports having 82,144 ha and 4,601 ha of planted areas in Brazil and Colombia respectively.

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

12000 - The company reports that it maintains around 12,000 ha of plantation area within outgrower schemes.

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

5471 - The company has 5,431 ha and 40 ha of unplanted areas in Brazil and Colombia respectively.

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

45717 - The company states that it has 42,742 ha of 'conservation area' in Brazil and 2,975 ha of 'conservation and other uses area' in Colombia. However, the role of the 'other uses area' is not disclosed.

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)?

5 - The company has 5 forest management units (FMUs).

23. Maps of forest management units (FMUs)?

The company publishes a static map which represents the locations of all forest management units. However, no georeferenced map could be found.

24. Forest management plans available for all FMUs?

The company has published forest management plans for all of its operations.

25. Monitoring of forest management plan implementation available?

The company publishes monitoring of forest management plans for all of its 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?

30. Number of company owned sawmills?

7 - The company has 3 sawmills in Colombia and 4 sawmills in Brazil.

31. Names and locations of company owned sawmills?

The company publishes names and addresses of sawmills located in Brazil and Colombia.

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

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

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

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

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

The company reports that Colombian sawmills source 41% of the wood from its own operations. However, no information on the supply to Brazil sawmills could be found.

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

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

36. Number of third party supplying mills?

7 - The company reports that its Brazil operation sources wood from 7 sawmills (involving tier-2 suppliers). However, no information on the supply to Colombia operations could be found.

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

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

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

The company has FSC CoC certification which ensures that all woods are traceable to its forest of origin, guaranteeing that the certified products use only raw materials from certified forests or from other controlled sources.

40. Percentage of supply traceable to country of harvest?

100 - The company has FSC CoC certification which ensures that all woods are traceable to its forest of origin, guaranteeing that the certified products use only raw materials from certified forests or from other controlled sources.

41. Procedures to trace raw materials to FMU level?

The company describes a process to trace raw materials to the FMU level in its forest management plan.

42. Percentage of supply traceable to FMU level?

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

The company has only 94% FSC FM-certified landbank and a commitment to achieve 100% FSC FM certification for only its Brazil operations by 2025. However, it has no commitment to get 100% certified for all operations.

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

[Externally verified] 94.82% - 135,162 ha is verified as being legally compliant by FSC.

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

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

The company states that 83% of the wood supply to Brazil operations and 60% of the wood supply to Colombia operations are FSC certified. However, a total percentage can not be calculated.

47. Percentage area (ha) FSC FM certified?

94.82% - The company has a 94.82% FSC FM-certified landbank.

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

The company has only 94% FSC FM-certified landbank and a commitment to achieve 100% FSC FM certification for only its Brazil operations by 2025. However, it has no commitment to get 100% certified for all operations.

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 FSC Controlled Wood requirements.

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

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 all natural ecosystems.

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 zero deforestation in its own reporting.

55. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation.

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

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

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

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

[Externally verified] The company has radio systems, drones, cameras, and satellite surveillance devices installed in its forest areas to monitor deforestation. Data is externally verified. However, the information is between two to five years old.

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?

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company'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. The company has also implemented a landscape or jurisdictional-level approach influencing 100% of neighboring landowners of conservation areas larger than 500 hectares and in a radius of 2 km to use regional connectivity. However, the information is between two to five years old.

65. Biodiversity policy?

The company has a commitment to protecting biodiversity. However, it has no time-bound target that shows the impact of this commitment on biodiversity.

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 has identified several species of flora and fauna which are endangered, rare and threatened referencing the International Union for Conservation of Nature (IUCN). Data is externally verified.

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

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

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

The company commits to no 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?

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.

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. The company also commits to no use of genetically modified organisms in its own reporting.

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

The company commits all suppliers to not use genetically modified organisms or transgenic species.

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.

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

78. High Conservation Value (HCV) assessments available?

[Externally verified] The company publishes High Conservation Value (HCV) assessment in its forest management plan. This has been externally verified by FSC audit reports.

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

[Externally verified] The company has High Conservation Value (HCV) management and monitoring plans integrated into its forest management plan. Data is externally verified by FSC audit reports.

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?

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

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

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

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

The company commits to assess the social and environmental impacts of its forest management units.

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

The company commits all suppliers to assess the social and environmental impacts of forest management units.

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

The company publishes social and environmental impact assessment (SEIAs) summaries and associated management and monitoring plans in its forest management plan. However, the information is self-reported.

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 planting on peat of any depth.

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

0 (0%) - The company reports that it has no planted area on the peatlands.

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 best management practices for soils and has no landbank on peat.

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

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

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 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 has also reported that it uses minimum cultivation practice which helps in the protection and conservation of the soil.

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?

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 reports that it monitors fire by using radio systems, drones, cameras, and satellite surveillance devices installed in forests. However, this information is between two to five years old.

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

96 - In 2022, 96 fires occurred with the company's FMUs.

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

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

The company commits to reducing GHG emissions (including scope 1 and 2) by 37% by 2030. However, it is not reported as intensity figures.

104. GHG emissions intensity?

The company reports GHG emission intensity as 0,1941(tCO2 e/ha) and 0,1006 (tCO2 e/m?) for its Brazil and Colombian operations respectively.

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

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

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

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company report GHG emission intensity for 2021 and 2022. However, the figures for Colombian operations are not showing progress from the previous year. Data is externally verified.

108. Methodology used to calculate GHG emissions?

The company uses the Brazilian GHG Protocol Program and IPCC to calculate GHG emissions.

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

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

110. Water use intensity?

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

111. Progress towards commitment on water use intensity?

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

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

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

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

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

114. Treatment of pulp and paper mill effluent?

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

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

[Externally verified] The company states that wastewater discharge from different destinations is treated on primary, secondary and tertiary treatment levels. This information is externally verified.

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

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

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?

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

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

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

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

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

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.

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

The company commits all suppliers to not use World Health Organisation (WHO) Class 1A and 1B pesticides.

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

The company commits to not use Stockholm and Rotterdam Convention chemicals.

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

The company commits all suppliers to not use Stockholm and Rotterdam Convention chemicals.

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

The company has reported figures for chemical usage in both countries of operations.

127. Implementation of commitment to minimise inorganic fertiliser usage?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company has also reported an increment in the consumption of organic compound fertilisers from the previous year.

128. Integrated Pest Management (IPM) approach?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company also has an Integrated Pest Management (IPM) approach which includes genetic improvement with the selection of trees resistant to pests and diseases, biological control, and climate zoning of the planting regions.

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

[Externally verified] The company has a waste management system in place which consists of conversion of ash and sludge into organic fertilisers, internal recycling, composting, co-processing and reusing of waste, and carrying out waste management by environmental teams, responsible for recording, measuring and issuing the relevant documentation, such as the Waste Transport Manifest (MTR) generation and destination certificates. The information is externally verified by EY.

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 respecting human rights in its reporting.

131. Commitment to human rights applies to all suppliers?

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

132. Progress on human rights commitment ?

[Externally verified] The company reports that it has conducted a human rights assessment in 8 units in 2022, has a training schedule that contains the form and frequency of each training related to the Integrity Program and human rights and assesses E&S risk of suppliers on 7 dimensions one of which is human rights. This information is externally verified.

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.

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

The company commits suppliers to respect the Rights of Indigenous Peoples (UNDRIP) only in relation to Free Prior and Informed Consent (FPIC).

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 commits all suppliers to respect legal and customary land tenure rights.

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

The company commits to respecting FPIC for some communities only.

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

The company commits all suppliers to respect FPIC for some communities only.

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company regularly meets with local communities to resolve conflicts that can arise due to its harvesting operations. In 2021, it engaged with the Llanos de Cuiv? community in the northern centre of its Colombian operation to resolve the transit of timber truck conflict. This information is externally verified.

141. Details of process for addressing land conflicts available?

The company has a conflict resolution mechanism. However, it is not specific to land conflicts nor does it covers all operations.

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

[Externally verified] The company has participated in Movimento Mulher 360 which contributes to the economic empowerment of women, it also has Jornada do Feminine program which focuses on skills development by providing training to women employees. Data is externally verified.

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 ?

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

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

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

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

This indicator is disabled as the company reports that it 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.

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

The company commits suppliers to respect the ILO conventions ratified by the countries of operation. However, It is unclear if all suppliers are committed to respecting all Fundamental ILO Conventions.

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM 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.

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's commitment 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 provides training on topics such as sexual harassment and combating discrimination. In 2022, it received 2 conclusive complaints related to the subject of discrimination, for which action plans were defined and remediation measures were applied. The information is externally verified.

155. Percentage or number of temporary employees?

783 (5.76%) - The company has 783 temporary employees in 2022.

156. Percentage or number of women employees?

3237 (23.84%) - The company reports having 3,237 women employees in 2022.

157. Commitment to pay a living wage?

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

The company commits all suppliers to pay a minimum wage. However, no commitment to a living wage could be found.

159. Progress on commitment to pay a living wage?

[Externally verified] 100% - The company reports ratios between the lowest wage and the local minimum wage, broken down by gender for Brazil and Colombia. The ratio is between 100% (minimum wage paid equal to legal minimum wage) and 107% depending on gender. The information is externally verified. However, no data on the living wage was given.

160. Reporting of salary by gender?

The company has reported the ratio of the basic salary and remuneration of women to men for each employee category by significant locations of operation in line with GRI reporting.

161. Commitment to address occupational health and safety?

The company commits to addressing occupational health and safety with reference 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 commits all suppliers to address occupational health and safety with reference to the ILO Code of Practice on Safety and Health in Forestry Work.

163. 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 that it provides PPE and related training to employees. However, the information is self-reported.

164. Time lost due to work-based injuries?

0.1 - The company reports the rate of accidents at work with serious consequences as 0.10 in 2022.

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

1 - The company reports 1 fatality as a result of work-based accidents in 2022.

166. Commitment to support smallholders?

The company commits to support smallholders.

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

The company has a forest support program which provides eucalyptus seedlings, technical assistance and an instruction manual to rural producers. However, it is only specific to Brazilian operations and is self-reported.

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

The company has reported the amount of land area managed by outgrower smallholder suppliers. However, it is only specific to Brazil and does not state the number of smallholders included in the programme.

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

The company has been carrying out the supplier's management GFD program since 2012 which is used to prioritise, assess and engage suppliers in compliance with the policy and legal requirements.

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

[Externally verified] 417 - The company reports that 264 suppliers in Brazil and 153 suppliers in Colombia were assessed on social and environmental criteria in 2022. The information is externally verified by EY.

171. Suspension or exclusion criteria for suppliers?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Partial points have been awarded as the requirements do not fully meet the SPOTT scoring criteria. The company also reports that the suppliers can be excluded if unacceptable problems are identified (such as a child or forced labor).

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

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

The company reports that out of 40 suppliers, 4 were excluded in 2021 which means 90% of the supply was deemed compliant with the company's policies. However, the information is only specific to Brazil and was self-reported.

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 provides training to managers and new employees regarding the Anti-Corruption Law, has an Integrity Program whose objective is to prevent, detect, and remedy irregularities and illegal acts, and has developed a compliance risk matrix covering 66 risk factors including the risk of corruption. Data is externally verified.

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?

The company publishes a tax strategy and states a governance body which is responsible for its review.

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 whistleblowing procedure with a flowchart of how whistleblowers can report unethical conduct and how they are protected.

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

The company has a grievance mechanism. However, it is open to internal stakeholders only.

182. Details of complaints and grievances disclosed?

The company has only reported the status of the complaint received through the Ombudsman channel.