Empresas CMPC SA

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

The company has published clear policies on sustainability on its website.

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

The company has published a code of conduct for suppliers which covers multiple dimensions of sustainability across all operations covering both social and environmental issues.

3. High-level position of responsibility for sustainability?

Francisco Ruiz-Tagle: General Manager and President of the Sustainability and Regulation Committee.

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

The company reports it has a sustainability and regulation committee whose members include 'Luis Felipe Gazitúa A, Bernardo Larraín M., Carmen Sfeir, and Bernardo Matte I', all of whom are part of the company's board of directors.

5. Reports gender balance of senior management team?

24 - The company reports it has 26.97% women as a part of its senior management. Data as of 2023.

6. Reports gender balance of board members?

3 - The company reports it has three (33%) women as part of its board. Data as of 2023.

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, UNGC, WBCSD, CLG Chile, Acción Empresas. The company also reports being a member of several other sustainability initiatives.

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

The company reports several collaborations including the implementation of a project in collaboration with WBCSD on two publications in The Climate Drive. The first was on "Gasoline reduction through hydrogen substitution30" and the second joint publication was on "Integrating Energy Management Systems in pulp and paper mills", seeking the integration of the ISO 50001 energy management system, which leads to significant reductions in GHG emissions and cost savings. The company also maintains a collaboration with the Metropolitan Association of Municipalities of Santiago Sur for Environmental Waste Management (MSUR) for the development of a market for the collection and reuse of paper and cardboard.

9. Sustainability report published within last two years?

The company published its latest integrated report in 2024, covering the year 2023.

10. Reports through standardised reporting systems?

The company submitted CDP questionnaires for forests, climate change, and water security in 2023.

11. Climate risks assessment available?

The company's CDP Climate questionnaire is publicly available and contains a comprehensive risk assessment. The company's own reporting also covers information on climate change-related risks and opportunities in detail. However, the information reported is not externally verified.

12. Natural capital assessment available?

13. Lists countries and operations?

The company owns forest assets in Brazil, Chile, and Argentina, and has manufacturing and processing operations in Chile and Brazil.

14. Lists countries sourcing from?

The company sources from local suppliers in Chile, Brazil and Argentina and MSME providers from Argentina, Brazil, Chile, Colombia, Ecuador, Mexico, Peru, Uruguay, United States.

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

1336650 - In 2023, the company's total land area controlled for forestry totalled 1,336,647 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 has plantation-based operations OR does not produce wood/wood fibre.

17. Total area of forest plantation (ha)?

846572 - The company reports it has 846,572 ha of production area. Data as of 2022.

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

105765 - The company reports it has 105,765 ha of plantations on third-party land. Data as of December 2020 and now over two years old.

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

65692 - The company reports a total of 65,692 ha of the area as yet to be planted. Data as of December 2020 and now over two years old.

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

442712 - The company reports it has 414,732 hectares of protection, conservation and restoration areas and 27,980 ha of HCV areas. Data as of 2023.

21. Area of Intact Forest Landscape (ha)?

22. Number of Forest Management Units (FMUs)?

5 - The company reports it has five FMUs across, Brazil, Chile, and Argentina.

23. Maps of forest management units (FMUs)?

The company only reports static maps with coordinates for two out of the total five FMUs owned by the company.

24. Forest management plans available for all FMUs?

Forest management plans and summaries are only available for three out of the total five FMUs owned by the company.

25. Monitoring of forest management plan implementation available?

Monitoring of forest management plan implementation is available for only two FMUs of the company.

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?

3 - The company reports it owns three sawmills: Bucalemu, Mulchen, and Nacimiento.

31. Names and locations of company owned sawmills?

The company reports the names and addresses of all sawmills.

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

4 - The company reports it has four pulp mills- Laja, Pacifico, Santa Fe (Chile), and Guaiba (Brazil).

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

The company reports the names and locations of all pulp mills. However, the location of the Guaíba plant does not generate a location on Google Maps.

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

The company has published the total volume sourced in 2023 from its forests and third-party suppliers, however, it is unclear how much was sourced by sawmills as the company also owns pulp mills. Additionally, this information only covers certified raw materials of the company.

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 has published the total volume sourced in 2023, but it is not clear how much was sourced by company-owned pulp mills as the company also owns sawmills. Additionally, this information only covers the certified volume of the company.

36. Number of third party supplying mills?

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

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

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

The company reports it has a traceability system in place for all its operations to track timber from its origin (forest management units) to its final destination.

40. Percentage of supply traceable to country of harvest?

41. Procedures to trace raw materials to FMU level?

The company reports it has a traceability system in place for all its operations to track timber from its origin (forest management units) to its final destination.

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 FMUs by 2030 using FSC and PEFC verification.

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

95.74% - The company reports its total landbank area as 1,336,647 ha, of which 1,279,770.23 ha (95.74%) is FSC FM certified.

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

The company commits to only source legally verified wood by 2030 using FSC and/or PEFC verification.

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

The company reports information on the raw materials produced by its own concessions and sourced from third parties that are covered by a certification scheme. However, an aggregate percentage for all raw materials certified by FSC/PEFC is not reported.

47. Percentage area (ha) FSC FM certified?

95.74% - The company reports its total landbank area as 1,336,647 ha, of which 1,279,770.23 ha (95.74%) is FSC FM certified.

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

The company reports a commitment to certify its whole raw material production to 100% by 2030, however, does not clearly mention the certification standards as FSC FM.

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

The company reports information on the raw materials produced by its own concessions and sourced from third parties that are covered by a certification scheme. However, an aggregate percentage for all raw materials certified by FSC FM standard is not reported.

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 source requirements.

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

1190250 (89.04%) - The company reports its total landbank area as 1,336,647 ha, of which 1,190,247.53 ha (89.04%) is PEFC FM-certified.

52. Commitment to zero conversion of natural ecosystems?

The company commits to zero conversion of natural ecosystems.

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

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. The company also reports its own commitment to no deforestation.

55. Commitment to zero deforestation applies to all suppliers?

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

The company defines deforestation as the conversion of natural ecosystems, HCV, HCS areas, and development on peat and specifies any deforestation/conversion past 1993-1997 will not be accepted.

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

The company defines deforestation for suppliers as the conversion of natural ecosystems, HCV, HCS areas, and development on peat and specifies any deforestation/conversion past 1993-1997 will not be accepted.

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

The company uses documentary & physical monitoring by GIS systems (ground & aerial-based) and several other systems to monitor deforestation in its operation on a monthly or more frequent basis. However, the information reported is not externally verified.

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

The company uses documentary & physical monitoring by GIS systems (ground & aerial-based) and several other systems to monitor deforestation in its supplier operations on a monthly or more frequent basis. However, the information reported is not externally verified.

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

0 (0%) - The company reports zero deforestation/conversion footprint (ha) during the last 5 years. However, the amount of deforestation recorded since the company's cut-off date of 1993-1997 is not reported.

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

0 (0%) - The company reports that 100% of its suppliers recorded no gross deforestation after July 2008. However, the amount of deforestation recorded since the company's cut-off date of 1993-1997 for suppliers is not reported.

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

The company commits to restore ecosystems to their prior condition in cases of conversion within its own operations.

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

The company commits suppliers to restore ecosystems to their prior condition in cases of conversion within their own operations.

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 reports a commitment to promoting biodiversity conservation with a clear scope and reports a target to increase surface conservation, protection and restoration in 100,000 hectares by 2030. However, the company does not specify a specific habitat or species as part of this target.

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 species of conservation concern, referencing the IUCN red list, however, the 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. Additional points have been awarded according to the percent of company landbank certified by FSC. The company's own reporting also mentions multiple examples of species and habitat conservation management.

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

The company reports its commitment to the prohibition of fishing, hunting, logging, or any illegal activity. However, this commitment is only reported in relation to HCV areas.

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 reports commitment to the prohibition of any illegal activity within the heritage, especially within the 'Areas of High Conservation Value'.

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. Additional points have been awarded according to the percent of company landbank certified by FSC.

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 reports its own commitment to no use of genetically modified organisms.

75. Commitment to no use of genetically modified organisms applies 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. The company also reports its own commitment to conduct High Conservation Value (HCV) assessments.

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

78. High Conservation Value (HCV) assessments available?

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

The company has only published the monitoring reports for its FMUs- Forestal Mininco and Forestal Mininco-Proyecto Aysén.

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 only reports commitment to conduct 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 does not operate in a country currently covered by Open Timber Portal.

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

The company commits to no planting on peat of any depth.

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

The company commits all suppliers to no planting on peat of any depth.

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

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

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

The company commits 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. Additional points have been awarded according to the percent of company landbank certified by FSC.

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?

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 only commits to no land clearance by burning or clearcutting. A clear commitment to no/zero burning is not reported by the company.

99. Commitment to zero burning applies to all suppliers?

The company only commits its suppliers to no land clearance by burning or clearcutting. A clear commitment to no/zero burning is not reported by the company.

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's own reporting states carrying out monitoring activities which include patrolling and satellite monitoring and also states to have resources for fire fighting in all countries of operations.

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

1324 - The company reports the number of fire hotspots and affected hectares in its integrated report covering 2022-2023.

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

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

The company reports a commitment to reduce by 50% the absolute emissions of greenhouse gases (scope 1 and 2) by 2030 against a 2018 baseline of 2.396 ktCO2 e.

104. GHG emissions intensity?

The company reports its GHG emissions (scope 1 and scope 2) for 2023 as 1.850 (ktCO2 e) against a 2018 baseline of 2.396 (ktCO2 e).

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

The company reports total scope 1 GHG emissions as 1.787 ktCO2e. The specific amount from land use change is not clear.

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

The company reports total scope 3 GHG emissions as 8.123 ktCO2e. However, specific emissions from land use changes in supplier operations are not clear.

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company reports a continuous reduction in its GHG emissions (scope 1 and scope 2) from 2019 (2.451 (ktCO2 e)) to 2023 (1.850 (ktCO2 e)) against a 2018 baseline of 2.396 (ktCO2 e). This information is externally verified by DEUMAN.

108. Methodology used to calculate GHG emissions?

The company reports using the GHG Protocol methodology to measure its carbon emissions.

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

The company reports a target to reduce water use per ton of product by 25%, by 2025.

110. Water use intensity?

28.09 - The company reports a water use intensity of 28.09 m3/t for the year 2023.

111. Progress towards commitment on water use intensity?

[Externally verified] The company reports a continuous improvement in its water use intensity from 2019 (32.11 m3/t) to 2023 (28.09 m3/t). Evidence is externally verified by KPMG.

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

The company only reports that it complies with the regulations on discharge parameters and publicly disclosing measurements of relevant parameters such as Chemical Oxygen Demand (COD), Biochemical Oxygen Demand (BOD), Total Suspended Solids (TSS), and Absorbable Halogenated Organic Compounds (AOx). However, a clear time-bound commitment to improving water quality is not reported by the company.

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

[Externally verified] The company reports its BOD level as 1.868 tons in 2022 and 1.462 tons in 2023. COD level is reported as 31.823 tons in 2022 and 27.742 tons in 2023. Both BOD and COD figures show an improvement in 2023 as compared to the year 2022. Evidence is externally verified by KPMG.

114. Treatment of pulp and paper mill effluent?

The company reports having effluent treatment plants at its industrial units. However, the information reported is not externally verified.

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

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

The company reports that two processing facilities have a closed-loop water treatment system.

117. Commitment to protect natural waterways through buffer zones?

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

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

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

The company commits to minimise the use of chemicals but does not mention chemical fertilisers or pesticides.

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?

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 percentage 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 percentage of company landbank certified by FSC.

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

[Externally verified] The company reports its waste management is based on compliance with relevant environmental and sector regulations. These regulations require the implementation of hazardous waste management plans and other environmental management instruments that provide guidelines for the adoption of preventive measures. Evidence is externally verified by KPMG.

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 reports its own commitment to respect human rights in compliance with the United Nations Guiding Principles on Business and Human Rights.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the UN Guiding Principles on Business and Human rights.

132. Progress on human rights commitment ?

The company reports it carries out human rights assessments and in 2022, it prepared a roadmap for due diligence that allows the company to integrate human rights into its strategy and culture to progress towards achieving SDGs 2030. The company has a governance board in place for human rights. However, the information reported 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 also reports its own commitment to Convention 169, on the Rights of Indigenous Peoples of the ILO.

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. The company also reports multiple examples of local stakeholder engagement activities which include consultations with local communities and dedicated staff with responsibility, however, its own reporting is not externally verified.

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 information on its activities to support the inclusion of women across forestry operations, including addressing barriers faced. However, the information reported is not externally verified.

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

This indicator is disabled as the company reports that it 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 reports a commitment 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 percentage of company landbank certified by FSC. The company also reports its own progress on the services provided to the community.

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

The company reports information on the generation of economic development through the promotion of entrepreneurship among the inhabitants of the communities, directly benefiting the neighbors of the territories.

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 reports its own commitment to Fundamental ILO Conventions.

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 percentage of company landbank certified by FSC. The company also provides evidence of actions taken to implement its workers' rights policies, which includes giving training to employees on workers' rights.

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

The company reports its commitment to eliminate gender related discrimination with regards to employment.

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

The company commits suppliers to eliminate gender-related discrimination, however, does not mention it in regard to employment.

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

The company reports it has a diversity and inclusion program in place and conducts training on sexual harassment at the workplace and reports that 14.9 % of people were trained on sexual harassment in 2023. However, the information reported is not externally verified.

155. Percentage or number of temporary employees?

1475 (5.82%) - The company reports 1,475 part-time employees. Data as of 2023.

156. Reports gender balance of employees?

5450 (21.49%) - The company reports 5,450 women employees. Data as of 2023.

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?

The company reports the ratio of basic salary and remuneration of women to men as per the employment category in line with the GRI reporting. However, the information is not reported by significant location of operations.

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's own commitment to health and safety 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 its suppliers to health and safety, however, the commitment 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 percentage of company landbank certified by PEFC.

164. Time lost due to work-based injuries?

The company reports its accident rate for collaborators as 0.56 and for contractors as 0.20 in 2023.

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

2 - The company reports two fatalities in 2023.

166. Commitment to support smallholders?

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

The company reports it has a local supplier program which aims to generate shared value, providing support to MSMEs through the creation of employment and economic development opportunities, and facilitating their participation in competitive markets both with the company and other entities. Evidence is not externally verified.

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

100 - The company reports having 100 beneficiaries under its local supplier program in 2023. Evidence 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 has a supplier evaluation plan in place that seeks to measure the performance of suppliers in sustainability through a model that includes environmental, economic, and social factors.

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

1233 (58%) - The company reports that 1233 or 58% of national and international suppliers were evaluated with sustainability criteria in 2023. Evidence 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.

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?

[Externally verified] The company reports carrying out risk assessments in matters of anti-corruption along with providing training on compliance and anti-corruption. The company reports no cases of corruption in 2023. Evidence is externally verified by KPMG.

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?

The company has a tax management policy and committee that monitors tax compliance.

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 reports it has a 'Complaint line' for raising complaints related to any violation of laws or the company's principles, values, or code of conduct, which allows the complainants to submit the complaints anonymously (provided that this is permitted under the applicable local laws).

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

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.

182. Details of complaints and grievances disclosed?