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 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 it has a Human Resources, Sustainability & Communications director.

5. Reports gender balance of senior management team?

0 - The company reports 0% of women in the executive officer's team. Data as of 2022.

6. Reports gender balance of board members?

0 - The company reports that it has zero women on its board. Data as of 2022.

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 collaborative programs with stakeholders in agribusiness, education, and environmental conservation within the communities. It includes the Integrated & Sustainable Permaculture (PAIS) program, which supports smallholders in organic farming, and the Eldorado Sustainability Program (PES), which provides environmental education to students, local communities, and employees. The company is also a signatory of the Brazilian Coalition on Climate and is a member of Instituto Ethos de Empresas e Responsabilidade Social. Additionally, it is actively involved with FSC International, IBÁ (Indústria Brasileira de Árvores), 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 has published its latest Sustainability Report 2022.

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 reports 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)?

412844 - The company reports the total land area managed/controlled for forestry as 412,844.22 ha in 2022.

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)?

263679 - The company reports the total forest plantation area as 263,679.11 ha in 2022.

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)?

16481.8 - The company reports that 16,481.84 ha of area is available for future planting. Data as of 2022.

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

116857 - The company reports the conservation and preservation area as 116,857.45 ha in 2022.

21. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company reports that it is not a producer with Intact Forest Landscape (IFL) within its landbank.

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 only publishes static maps of its FMUs.

24. Forest management plans available for all FMUs?

The company has published a forest management plan, but it is unclear 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 does not operate 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 operate 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 operate 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 reports the name and address of its pulp and paper mills in its latest 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 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?

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 third-party 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 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 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?

25 - The company reports that 25% of the total wood consumed in the factory 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% legality of 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?

95.4% - The company reports that 95.4% 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?

25% - The company reports that 25% of the total wood consumed in the factory was sourced from FSC-certified suppliers.

47. Percentage area (ha) FSC FM certified?

95.4% - The company reports that 95.4% 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% legality of FSC and CERFLOR certification, however, the 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)?

95.4% - The company reports that 95.4% of its area is PEFC FM-certified.

52. Commitment to zero conversion of natural ecosystems?

The company commits to combating the conversion of natural forests. However, it is unclear if it covers 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 in supplier operations?

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

The company reports using nano-satellites and a Geographic Information System (GIS) to issue maps and input updated land use and occupation information into its forest management system. Additionally, it states that by utilising 150 nano-satellites, multi-temporal mapping and analysis, and RGB and NDVI monitoring technologies, it closely monitored daily planting and harvesting operations, and levels of weed competition. However, the extent of the area monitored and the timeframe is unclear. This information is not externally verified.

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

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

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

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

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?

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 also identified various species of conservation concern accoding to IUCN and MMA lists such as Abiu (Pouteria ramiflora), Amarelinho (Plathymenia reticulata), Aroeira-verdadeira (Myracrodruon urundeuva), Cedro-do-brejo (Cedrela odorata), Coquinho-azedo (Butia capitata), Cumaru/Barú (Dipteryx alata), Ipê-felpudo (Zeyheria tuberculosa), Pé-de-galinha (Trichilia casaretti), Catuaba (Anemopaegma arvense), Dendropanax denticulatus, and Guarantã (Esenbeckia leiocarpa). However, this information is not 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. The company also examples of species and habitat conservation management. However, this information is not externally verified.

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 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 no use of genetically modified organisms in its forestry operations.

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 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 the HCV area in its forest management plan public summary report. However, this information is not externally verified.

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, this information is not externally verified.

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

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

82. High Carbon Stock (HCS) assessments available?

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

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

The company commits to conduct social and environmental impact assessments.

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

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

The company provides limited information on social and environmental impact assessments in its forest management summary report. However, this information is not externally verified.

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

This indicator is disabled as the company reports that it does not operate 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?

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

The company only covers a limited selection of practices for soil.

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 OR only sources from plantations.

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?

The company commits 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 implements forest fire prevention programs aimed at minimising fire damage in both its own areas and neighboring regions. Additionally, it conducts forest fire training programs for the general public as part of a comprehensive campaign in rural areas. In 2022, the company reported a 30% reduction in the area affected by wildfires compared to the previous year. However, this information is not externally verified.

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 greenhouse gas emissions intensity as 0.15 T CO2 eq/ADT in 2022. However, it is unclear 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 2380 tCO2e GHG emissions from land use change in 2022.

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

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increment toward reducing GHG emission intensity from 2021 (0.14) to 2022 (0.15). However, this information is not externally verified.

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?

24.7 - The company reports water intensity as 24.7 m3/TSA in 2022.

111. Progress towards commitment on water use intensity?

The company reports a decrease in water intensity from 2021 (25.1m³/tsa) to 2022 (24.7 m3/tsa). However, this information is not externally verified.

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 the effluents discharged from its mill must comply with CONAMA Resolution 430/2011 and CECA Resolution 36/2012. Additionally, it states that the wastewater discharge intensity was 21.3 m3/TSA in 2022, indicating that over 86% of the water used was returned to the river under suitable environmental conditions. The remaining portion is either integrated into the product or released into the environment through evaporation. However, this information is not externally verified.

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

This indicator is disabled as the company reports that it does not own any sawmills OR only trades wood/wood fibre.

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

117. Commitment to protect natural waterways through buffer zones?

The company reports that it protects areas and buffers along water bodies. However, the commitment to buffer or riparian zones is unclear.

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 a list of chemicals it uses.

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.

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 also reports implementing a solid waste management program aimed at minimising waste generation and ensuring safe, traceable waste disposal efficiently. This initiative is directed towards safeguarding workers' health and promoting responsible natural resource management and environmental protection. 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 commits all suppliers to the Universal Declaration of Human Rights.

132. Progress on human rights commitment ?

The company only reports that it provides human rights training. However, this information is not externally verified.

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 in its eucalyptus plantations. However, the commitment to the UN Declaration on the Rights of Indigenous Peoples is unclear.

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 has a follow-up program for pregnant women, however, the information is limited and does not address the inclusion of women across forestry operations or the 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 does not operate 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 providing environmental education to students in local schools, communities, and to employees. In 2022, an estimated 14,812 people were reached through activities focused on global issues such as climate change, responsible use of natural resources, and biodiversity conservation. However, this information is not externally verified.

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 operate 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 reports that it does not discriminate on the basis of gender with regard to employment 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, this information is not externally verified.

155. Percentage or number of temporary employees?

128 (2.4%) - The company reports 128 (2.4%) of temporary employees in 2022.

156. Reports gender balance of employees?

910 (17.13%) - The company reports 910 (17.13%) of women employees in 2022.

157. Commitment to pay a living wage?

The company reports following the minimum salary established by legislation or the relevant union rather than the local minimum wage. However, the commitment is unclear.

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

159. Progress on commitment to pay a living wage?

The company only provides evidence that workers are paid minimum wages by reporting legal minimum wages. However, this information is not externally verified.

160. Reporting of salary by gender?

The company reports the ratio of standard entry-level wage compared to local minimum wage. However, it is unclear if it does not cover all employees.

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, 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 commits to addressing occupational health and safety that applies to all 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 trained to identify workplace risks.

164. Time lost due to work-based injuries?

3.34 - The company reports the rate of recorded work-related injuries as 3.34 in 2022.

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

0 - The company reported zero fatalities in 2022.

166. Commitment to support smallholders?

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

The company reports two ongoing social programs, a long-standing road maintenance program and the Pomar program, launched in 2022, which aims to diversify the produce grown by smallholders in the area. The Pomar program includes initiatives in two smallholder settlements, providing irrigation kits, 700 certified Persian lime saplings, and technical assistance in partnership with the National Rural Learning Service (SENAR). Additionally, the company has an Integrated & Sustainable Permaculture (PAIS) program that supports smallholders in organic farming. However, this information is not externally verified.

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

2 - The company reports that the Pomar program includes initiatives in two smallholder settlements, providing irrigation kits, 700 certified Persian lime saplings, and technical assistance in partnership with the National Rural Learning Service (SENAR). However, the type of smallholder supported is unclear and the information is not externally verified.

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

The company reports that in 2022, it implemented a business partner assessment and integrity policy to enhance internal compliance controls. This policy requires partners to sign three types of statements such as anti-corruption, politically exposed persons, and working conditions (preventing and combating child or forced labor). Additionally, partners must accept the terms and commitments of the code of conduct and ethics and contractual anti-corruption clauses. The company also introduced a due diligence process to assess the risks associated with relationships with suppliers. However, it only covers matters of ethics and corruption.

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

409 (100%) - The company reports that in 2019, all 409 suppliers were assessed for compliance with the company's policy. However, the information is between two to five years old and is not externally verified.

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 also introduced a due diligence process to assess the risks associated with relationships with suppliers. However, it does not report the timeframe for action or steps taken.

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 commits all suppliers to ethical conduct and prohibition of corruption.

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

The company reports conducting training sessions on corruption in 2022, along with an annual compliance and ethics culture survey to assess employees' comprehension of its compliance program and ethics and integrity topics. Additionally, specific training for procurement was administered through the e-learning platform Eldorado Educa, covering areas such as suppliers, conflicts of interest, and corruption, with 98.4% of staff participating. However, this information is not 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 does not operate 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 operate in a country 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 reports having an ethics hotline channel available to both internal and external stakeholders.

182. Details of complaints and grievances disclosed?

The company reports a total of complaints identified and addressed. However, the complainant's category, status, and dates are not disclosed.