Eldorado Brasil Celulose

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 states that all its team members and third parties are expected to uphold social and environmental responsibility. However, it remains unclear whether this requirement explicitly applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports that Elcio Trajano Jr. serves as the Director of Human Resources, Sustainability, and Communication.

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

The company reports that its board of directors does not review or approve sustainability-related information; instead, this responsibility lies solely with the human resources, sustainability and communications departments.

5. Reports gender balance of senior management team?

0 - The company reports that, as of 2024, women represent 0% of its executive officer team.

6. Reports gender balance of board members?

The company has disclosed the names of its directors, however, it has not specified their gender.

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 highlights several collaborative initiatives with stakeholders in agribusiness, education, and environmental conservation aimed at supporting local communities. These include programs such as ISAP, PAIS, and Café no Campo, which assist small-scale farmers and help enhance rural incomes. The ESP/PES initiative promotes sustainability education, while a partnership with Instituto Germinare offers academic opportunities to school students with the goal of cultivating future business leaders and managers.

9. Sustainability report published within last two years?

The company has published its latest Sustainability Report 2024.

10. Reports through standardised reporting systems?

The company's sustainability report has been prepared in accordance with the GRI 1: Foundation 2021.

11. Climate risks assessment available?

The company publishes a summary of its climate risk assessment. However, the information is not externally verified.

12. Natural capital assessment available?

13. Lists countries and operations?

Brazil (plantations and mill).

14. Lists countries sourcing from?

The company reports the number of suppliers by the municipality. All the suppliers are from Brazil.

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

441808 - The company reports a total managed or controlled forestry land area of 441,808.29 ha as of 2023.

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

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

17. Total area of forest plantation (ha)?

285515 - The company reports a total forest plantation area of 285,514.93 ha as of 2023.

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

This indicator is disabled as the company reports that it is not a producer with scheme smallholders/outgrowers.

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

18561.4 - The company reports that 18,561.42 ha of area is available for future planting. Data as of 2023.

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

120146 - The company reports a conservation and preservation area of 120,145.51 ha. Data as of 2023.

21. Area of Intact Forest Landscape (ha)?

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

22. Number of Forest Management Units (FMUs)?

11 - The company reports the names of 11 municipalities in which it operates. However, the information is unclear for total FMUs.

23. Maps of forest management units (FMUs)?

The company has only disclosed a general map of its FMUs, however, a geo-referenced map or polygon clearly outlining the estate boundaries is not provided.

24. Forest management plans available for all FMUs?

The company has published a forest management plan, however, it is unclear whether the plan covers all of its FMUs.

25. Monitoring of forest management plan implementation available?

26. Company has provided valid legal documents to Open Timber Portal on use right (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

27. Company has provided valid legal documents to Open Timber Portal on forest management (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

28. Company has provided valid legal documents to Open Timber Portal on timber harvesting (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

1 - The company reports that its pulp mill is located in Três Lagoas and another mill (the Vanguard 2.0 project) is being built next to the current mill.

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

The company discloses the name and address of its pulp and paper mill in its most recent public summary report and on its webpage.

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

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

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

The company states that 100% of the wood used by its pulp mill is sourced from its own forestry operations. However, the data is over two years old.

36. Number of third party supplying mills?

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

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

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

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

This indicator is disabled as the company reports that it does not source from third-party supplying mills.

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

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

40. Percentage of supply traceable to country of harvest?

44 - The company reports that 44% of the total wood consumed at its facility was sourced from FSC-certified suppliers.

41. Procedures to trace raw materials to FMU level?

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

42. Percentage of supply traceable to FMU level?

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

The company commits to achieving 100% compliance with FSC and CERFLOR certification standards, however, this commitment is not time-bound.

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

96.6% - The company reports that 96.6% of its area is FSC and PEFC-certified.

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?

44% - The company reports that 44% of the total wood consumed at its facility was sourced from FSC-certified suppliers.

47. Percentage area (ha) FSC FM certified?

96.6% - The company reports that 96.6% of its area is FSC FM certified.

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

The company commits to achieving 100% compliance with FSC and CERFLOR certification standards, however, this commitment is not time-bound.

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)?

96.6% - The company reports that 96.6% of its area is PEFC FM-certified.

52. Commitment to zero conversion of natural ecosystems?

The company commits to preventing the conversion of natural forests, however, it is unclear whether this commitment extends to all natural ecosystems.

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

54. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

55. Commitment to zero deforestation applies to all suppliers?

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

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

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

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

The company states that it utilises nano-satellites and drones to monitor conservation areas, detect forest changes, and assess planting area effectiveness. However, it does not disclose the scope of the area monitored or the timeframe of monitoring activities.

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 degraded areas to support the recovery of ecological functions, however, the commitment does not specify 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] Points for external verification have been awarded on the basis of the company making this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2 EN) and the PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC/PEFC certified landbank.

65. Biodiversity policy?

The company is committed to protecting biodiversity, however, it does not disclose a defined scope, target, or supporting policy.

66. Biodiversity policy applies to all suppliers?

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. The company has also identified several species of conservation concern based on the IUCN and MMA lists, including Abiu, Amarelinho, Aroeira-verdadeira, Cedro-do-brejo, Coquinho-azedo, Cumaru/Barú, Ipê-felpudo, Pé-de-galinha, Catuaba, Dendropanax denticulatus, and Guarantã. However, this information has not been 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 (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

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

The company commits to no 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 protecting its forest areas from illegal activities.

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

73. Evidence of protecting forest areas from illegal activities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

74. Commitment to no use of genetically modified organisms?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to not using genetically modified organisms (GMOs) in its forestry operations.

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

The company commits to not using genetically modified organisms for certain suppliers, however, this commitment does not extend to all suppliers.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

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

78. High Conservation Value (HCV) assessments available?

The company publishes a summary assessment of High Conservation Value (HCV) areas in its public summary report. However, it is unclear whether this assessment covers all FMUs, and the information is not externally verified.

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

The company publishes a summary of its HCV management and monitoring plans in its public summary report. However, it is unclear if this applies to all FMUs, and the information is not externally verified.

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

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

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 states that it conducts social and environmental impact assessments for its operations, however, it does not provide a detailed or summary report of these assessments.

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

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

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

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

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

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

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

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

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

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

Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

95. Commitment to reduced impact logging?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

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

This indicator is disabled as the company reports that it does not source wood/wood fibre from third-party suppliers.

97. Evidence of implementing reduced impact logging practices?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC. The company also emphasises forest fire prevention using AI-powered cameras, round-the-clock surveillance, and collaboration with local communities. In response to the increased drought and fire incidents in 2024, it strengthened its prevention strategy and trained 508 individuals. In 2023, the company recorded an 88% decrease in burned areas, the most significant reduction in 11 years, through enhanced responder training, technology-driven monitoring, and awareness programs.

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

196 - The company reports that in 2024, a total of 937 ha of its forestry operations were impacted by 196 fire incidents.

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

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

104. GHG emissions intensity?

The company reports its greenhouse gas emissions intensity as 0.19 T CO2 eq/ADT in 2024, covering both Scope 1 and Scope 2 emissions.

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

The company reports 19,144.040 t CO2 equivalent of GHG emissions from land use change in 2024.

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

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports that its GHG emissions intensity increased from 0.17 tCO2e/ADT in 2023 to 0.19 tCO2e/ADT in 2024.

108. Methodology used to calculate GHG emissions?

The company uses the Brazilian GHG Protocol method to calculate its GHG emissions.

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

110. Water use intensity?

25.5 - The company reports its water intensity as 25.5m³/TSA in 2024.

111. Progress towards commitment on water use intensity?

The company states that its water use intensity remained consistent at 25.2m³/TSA in both 2023 and 2024.

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

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

114. Treatment of pulp and paper mill effluent?

The company reports that it has installed an effluent treatment plant, where wastewater is treated in accordance with the standards established by CONAMA Resolution 430/2011 and CECA Resolution 36/2012.

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

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

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

117. Commitment to protect natural waterways through buffer zones?

The company states that it protects areas and buffer zones along water bodies. However, it does not commit to safeguarding waterways through designated buffer zones.

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

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

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

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

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

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

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

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

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

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

The company discloses the list of chemicals used in its 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.

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 reports that it uses biological pest control methods by releasing natural predators, such as those targeting caterpillars, psyllids, and wood bugs, to manage pest populations.

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. The company implements a 'Solid Waste Management Program' aimed at segregating, storing, and managing all types of waste generated across its operations. However, this information is not externally verified.

130. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to the Universal Declaration of human rights in its own reporting.

131. Commitment to human rights applies to all suppliers?

The company's commitment to the Universal Declaration of Human Rights extends to all third parties, however, it is unclear whether this policy explicitly includes all suppliers.

132. Progress on human rights commitment ?

The company reports that it provides annual human rights training to its employees. However, it does not disclose how many employees have received this training.

133. Commitment to respect Indigenous Peoples' and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company reports conducting a study to identify the presence of indigenous or traditional communities within its eucalyptus plantations, however, it does not clearly state a commitment to the UN Declaration on the Rights of Indigenous Peoples.

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

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

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

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

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

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

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

141. Details of process for addressing land conflicts available?

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

The company reports offering driving training to women as part of its career path program to enhance female participation in forestry roles. However, it does not provide details about the training or the specific barriers women face in this context.

143. Company has provided valid legal documents to Open Timber Portal on population rights (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

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

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

145. Commitment to provide essential community services and facilities ?

The company commits to providing essential 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. The company also reports its involvement in various community support initiatives, including the donation of blankets, food, and chocolate to those in need. It implements the Socio-Environmental Relationship and Engagement (RES) program to address local concerns, such as rural road maintenance and has invested in the region's basic health unit.

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

The company commits to provide work opportunities for the local communities.

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

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to the ILO's Declaration on Fundamental Principles and Rights at Work in its own reporting.

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

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by either FSC or PEFC, whichever is highest.

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

The company commits to eliminating gender-related discrimination with regard to 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 extends to all third parties, however, it is unclear whether this policy explicitly includes all suppliers.

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

The company reports that in 2023, it provided harassment training to 3,535 employees and established Accident and Harassment Prevention Committees (CIPAs) to address employee complaints related to harassment.

155. Percentage or number of temporary employees?

123 (2.32%) - The company reports 2.32%(123) of temporary employees in 2024.

156. Reports gender balance of employees?

970 (18.34%) - The company reports 18.34%(970) of women employees in 2024.

157. Commitment to pay a living wage?

The company reports that all its employees receive at least the minimum wage as stipulated by the collective agreement.

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

159. Progress on commitment to pay a living wage?

The company provides evidence indicating that workers were paid significantly below the legal minimum wage in 2024.

160. Reporting of salary by gender?

The company reports the ratio of basic salary and total remuneration of women to men across each employee category.

161. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification. The company also commits to addressing occupational health and safety in its own reporting, however, it does not reference 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's commitment to occupational health and safety extends to its suppliers, however, it does not reference the ILO Code of Practice on Safety and Health in Forestry Work.

163. Provision of personal protective equipment and related training?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC. The company also reports that all employees are provided with personal protective equipment (PPE) and receive training to identify workplace risks.

164. Time lost due to work-based injuries?

4.08 - The company reports a recorded work-related injury rate of 4.08 in 2024.

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

0 - The company reported zero fatalities in 2024.

166. Commitment to support smallholders?

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

The company implements several initiatives, such as the Debrasa Project, the Pomar (Orchard) Project, and the Raízes (Roots) Project, aimed at improving income generation for local producers. However, it is unclear whether these programs support both independent smallholders and outgrowers.

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

64 - The company reports supporting 64 families, 14 through the Pomar (Orchard) Project, 30 through the Raízes (Roots) Project, and 20 through the Debrasa Project. However, it does not clarify the type of smallholders supported.

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

The company states that it has implemented a business partner assessment and integrity policy designed to strengthen internal compliance controls. As part of this process, suppliers are required to sign declarations covering anti-corruption, politically exposed persons, and workplace conditions, including the prevention of forced, slave, and child labour. Additionally, business partners must agree to the code of conduct and ethics, as well as anti-corruption clauses in contracts. The company also reports having a due diligence process to evaluate risks in supplier relationships. However, this process appears to be limited to ethical and anti-corruption matters.

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

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 full meet the SPOTT scoring criteria. The company has introduced a due diligence process to assess risks associated with its supplier relationships. However, it does not disclose the timeframe for implementing actions or the specific steps taken as part of this process.

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

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

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and prohibition of corruption.

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

The company's commitment to ethical conduct and prohibition of corruption extends to all third parties, however, it is unclear whether this policy explicitly includes all suppliers.

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

The company reports that it conducted a compliance and ethics culture perception survey among employees to inform the development of new action plans aimed at strengthening its compliance framework. It also provides training under its compliance program and has established an ethics committee to address ethics-related complaints received through designated reporting channels.

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

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

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

179. Company has provided valid legal documents to Open Timber Portal on taxes, fees and royalties (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not have forest management operations in a country currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company provides an external ethics hotline through which any individual can report violations of its Code of Conduct and Ethics, internal policies, or Brazilian legislation. The whistleblowing procedure is clearly outlined.

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

The company reports having an ethics hotline channel available to both internal and external stakeholders.

182. Details of complaints and grievances disclosed?

The company reports only the number and types of grievances received in the previous year.