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 must respect social and environmental responsibility. However, the policy is limited in scope.

3. High-level position of responsibility for sustainability?

The company reports Elcio Trajano Jr. is 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 it has a Human Resources, Sustainability & Communications director.

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

0 - The company reports 0% women in its executive officer's team in 2021.

6. Percentage or number of women board members?

0 - The company reports it has 0 women on its board in 2021.

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 reports various programs of collaboration with stakeholders in agribusiness, education, and environmental conservation with the communities such as the Integrated & Sustainable Agroecological Production, a social initiative program designed to encourage organic agriculture by small local producers, promoting food security and economic development, Friends of Eldorado, a program to bring together employees who volunteer their time, work, and skills to help social and community causes, with support from the company. Also, the company is a signatory to Cadastro Agro?ntegro ('Ag Integrity Register') an initiative of the Brazilian Ministry of Agriculture for the agribusiness sector. In addition to this, the company is a member of the MS Forum of the NGO WWF and the Brazilian Climate Coalition, and a member of FSC International, IB? Ind?stria Brasileira de ?rvores, ABTCP (the Brazilian Pulp and Paper Association), REFLORE (the Association of Mato Grosso do Sul Reforestation Companies) and IPEF (Institute for Forestry Studies and Research).

9. Sustainability report published within last two years?

The company published its latest Sustainability Report 2021.

10. Reports through standardised reporting systems?

The company has published its latest Sustainability Report 2021 which was prepared in accordance with Global Reporting Initiative (GRI) core standard.

11. Climate risks assessment available?

The company has specified its financial implications and other risks and opportunities due to climate change. However, no assessment was conducted and also 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 municipality. All the suppliers are from Brazil.

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

393858 - The company reports the total land area managed/controlled for forestry is 393,857.57 ha.

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)?

249646 - The company reports a total forest plantation area of 249,645.92 ha.

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

This indicator is disabled as the company reports that it does not source from outgrower smallholder suppliers.

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

19422.1 - The company reports 19,422.05 ha of area available for future planting.

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

116575 - The company reports a conservation and preservation area of 116,575.38 ha in 2021.

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)?

13 - The company reports the name of 13 municipalities in which it operates. However, the information is unclear for total FMUs.

23. Maps of forest management units (FMUs)?

The company only publishes the names of the municipalities it operates in and a static map.

24. Forest management plans available for all FMUs?

The company has published a forest management plan, but its not clear if it covers all 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 doesn't operate in a geography currently covered by Open Timber Portal.

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

This indicator is disabled as the company reports that it doesn't operate in a geography currently covered by Open Timber Portal.

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

This indicator is disabled as the company reports that it doesn't operate in a geography currently covered by Open Timber Portal.

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

The company publishes the name of the municipalities its suppliers operate in, and the names of some suppliers are available in the latest FSC audit report. However, the names of all suppliers and more precise or georeferenced locations are not available.

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

1 - The company's pulp mill is located in Tr?s Lagoas, and another mill (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 reports names and addresses of its pulp and paper mills in its forest management plan public summary report.

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

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

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

100% of wood sourced by the company's pulp mill comes from the company's own operations.

36. Number of third party supplying mills?

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

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

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

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

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

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

The company makes this commitment through the 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 44% of eucalyptus purchased from suppliers is FSC certified.

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 is committed to achieving 100% FSC and CERFLOR certification, however, the commitment is not time-bound.

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

[Externally verified] 91% - The company states that 91% 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 eucalyptus purchased from suppliers is 44% FSC certified.

47. Percentage area (ha) FSC FM certified?

91% - The company reports it has 91% of its area FSC and PEFC certified.

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

The company commits to achieving 100% FSC and CERFLOR certification, but this is not a time-bound commitment.

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 source wood fibre that meets FSC Controlled wood standards.

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

The company reports 91% of its total landbank (348,927.72 ha) is certified by CERFLOR (PEFC - Brazil) and the same area is certified by FSC FM.

52. Commitment to zero conversion of natural ecosystems?

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

54. Commitment to zero deforestation?

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

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 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?

The company reports monitoring its forestry operation through 150 Nanosatellites, drones and 3D farm monitoring system. These systems are used to identify environmental damage and forest fire and the data is fed into a system that builds a 3D model of the company's land (incl. conservation areas). However, the extent of the area monitored and the timeframe for monitoring are not specified, and the information is self-reported.

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.

65. Biodiversity policy?

The company commits to protecting biodiversity, however, the information the information is limited.

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. In addition, the company has disclosed species of conservation concern in its operations referring to the IUCN Red List including Amburana cearensis (amburana), plumed curassow (Crax fasciola ta), abil (Pouteria ramiflora), yellow (Plathymenia reticulata), gray guava (Psidium cinereum), eira-true (Myracrodruon urundeuva), swamp cedar (Cedrela odorata), etc.

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. In addition, the company has examples of species and habitat conservation management, however, the information is limited.

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

The company commits to no hunting.

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

71. Commitment to protect forest areas from illegal activities?

The company commits to protect 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 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification.

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

The company commits to no use of genetically modified organisms for some but not 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 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?

The company publishes a summary assessment of the HCV area in its forest management plan public summary report, however, the information is self-reported.

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

The company publishes a summary of HCV management and monitoring plans in its forest management plan public summary report, however, the information is self-reported.

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 its 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?

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?

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?

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?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Additional points are also awarded on the basis of land percentage FSC certified.

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 no 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. The company states that 348,927.72 ha (91%) of the land is certified by CERFLOR (PEFC - Brazil), however, the PEFC certificate does not report the certified area. Hence, no additional points were awarded.

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

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 0.14 T CO2 eq/ADT GHG emission intensity in 2021. However, it is not clear if the figure includes scope 1 and scope 2 emissions.

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

The company reports 7,264.55 T CO2 equivalent of GHG emissions from land use change in 2021.

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

The company reports its scope 3 emissions data, however, it is unclear if it covers land use change in supplier operations. Hence, no points.

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increment towards reducing GHG intensity over the last two years, 0.12 (2020) and 0.14 (2021). However, the information is self-reported.

108. Methodology used to calculate GHG emissions?

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

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

110. Water use intensity?

25.1 - The company reports 25.1 m?/tsa water intensity in 2021.

111. Progress towards commitment on water use intensity?

The company reports that water intensity has decreased from 2019-2022, however this information is self-reported.

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 on-site wastewater treatment plants and it sets wastewater parameters by using an online system. However, the information is self-reported.

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

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

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

117. Commitment to protect natural waterways through buffer zones?

The company states that it protects areas and buffers along water bodies, however, the information is limited.

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?

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 reports the list of chemical usage.

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 FM.

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.

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. In addition, the company has waste management programs to avoid negative impacts and implements in them according to legal requirements and technical standards.

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. In addition, the company commits to human rights independently.

131. Commitment to human rights applies to all suppliers?

The company commits to human rights that apply to all suppliers.

132. Progress on human rights commitment ?

The company reports it provides training on human rights, and 43 employees were selected to act as ambassadors to propagate compliance actions in their departments for their good practices and behaviors. However, the information is limited and self-reported.

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?

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). As the policy requirements do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's partial FSC FM or CoC certification.

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

The company is awarded points based on FSC and PEFC certification.

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 has a follow-up program for pregnant women, however, the information is limited and does not cover the inclusion of women across forestry operations, including addressing barriers faced.

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

This indicator is disabled as the company reports that it doesn't operate in a geography currently covered by Open Timber Portal.

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

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

145. Commitment to provide essential community services and facilities ?

The company is committed 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. In addition, the company reports progress to provide essential community services and facilities.

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 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?

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 reports that it does not discriminate based on gender with regard to employment.

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

The company reports that it does not discriminate on the basis of gender with regard to employment, and that this applies to all suppliers.

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

The company reports providing training on the importance of equal treatment, non-discrimination and respecting human rights. However, the information is limited and self-reported.

155. Percentage or number of temporary employees?

0 - The company reports zero temporary employees in 2021.

156. Percentage or number of women employees?

871 (16.23%) - The company reports 871 women employees in 2021.

157. Commitment to pay a living wage?

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

159. Progress on commitment to pay a living wage?

160. Reporting of salary by gender?

161. Commitment to address occupational health and safety?

The company commits to addressing occupational health and safety, however, does not mention the ILO Code of Practice on Safety and Health in Forestry.

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

The company commits to addressing occupational health and safety and this applies to all its suppliers but does not mention the ILO Code of Practice on Safety and Health in Forestry.

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. No additional points have been awarded as the company states that 348,927.72 ha (91%) of the land is certified by CERFLOR (PEFC - Brazil), however, no certificates show that area.

164. Time lost due to work-based injuries?

0 - The company states that no lost-time injuries were recorded in 2021.

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

0 - The company reports 0 fatalities due to work-related injuries in the year 2021.

166. Commitment to support smallholders?

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

The company supports small farmers by conducting various programs such as providing seedlings and an irrigation kit to smallholder families, training and technical assistance in cultivation, training in organic farming and distributing equipment and inputs (project PAIS).

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

14 - The company's Lim?o Project supports 14 families of smallholders through which they receive seedlings and an irrigation kit and training and technical assistance in cultivation. However, the type of smallholder supported is unclear and also the information is self-reported.

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

The company reports the three elements of due diligence for all its suppliers. They are also requested to produce documents and statements of conformity to the company's Code of Conduct and Ethics, and there is a process to identify risky suppliers and undergo further due diligence to mitigate this risk. However, it only covers matters of ethics and corruption.

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

409 (100%) - The company states all its 409 suppliers were assessed on compliance with the company's policy in 2019. However, the information is between two to five years old and self-reported.

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.

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?

174. Commitment to ethical conduct and prohibition of corruption?

The company has an explicit commitment to ethical conduct and the prohibition of corruption.

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

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

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

The company reports it provides training to employees, monitoring adherence to policies, on its anti-corruption policy. In 2021, over 2,000 employees were coached on emphasising the importance of equal treatment and non-discrimination, respect for human rights and encouraging compliance. It also has an ethical hotline to report potential violations of the code. However, the information is self-reported.

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

This indicator is disabled as the company reports that it doesn't operate in a geography currently covered by Open Timber Portal.

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

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

This indicator is disabled as the company reports that it doesn't operate in a geography currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company has an external ethics hotline channel through which anyone can report breaches of the company's code of conduct and ethics, internal policies, or Brazilian legislation. The whistleblowing process is outlined.

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

The company has its grievance mechanism named Linha ?tica, which is available not only to team members of the company but also to clients, suppliers, partners, communities involved or any citizen that may want to contact the company.

182. Details of complaints and grievances disclosed?

The company reports a number of grievances identified, addressed and resolved. However, the complainant category, and dates are not disclosed.