International Paper

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

The company has a Code of Conduct, Environmental Health Safety and Sustainability Policy, Human Rights Statement, and Climate Change Statement that cover various dimensions of social and environmental issues.

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

The company's third-party code of conduct only covers ethical issues and has a more limited scope than the main sustainability policy.

3. High-level position of responsibility for sustainability?

The company's Chief Sustainability Officer, Sophie Beckham, is responsible for sustainability.

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

The company reports that its Public Policy and Environment Committee, comprising board members, holds overall responsibility for sustainability.

5. Reports gender balance of senior management team?

The company reports that 17% of its executive leadership team are women. However, it is unclear if it refers to the senior management team.

6. Reports gender balance of board members?

3 - The company reports that 30% of its board of directors are women.

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 WBCSD.

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

The company collaborates with the National Fish and Wildlife Foundation to restore, enhance and protect more than 2.2 million acres of southern forestlands. It has also worked with the American Bird Conservancy (ABC) to preserve wild birds and habitats, and partner with the Arbor Day Foundation to restore natural landscapes, resulting in the planting of over 568,000 trees and the restoration of 1,143 acres of forests and communities worldwide.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2025.

10. Reports through standardised reporting systems?

The company's sustainability report has been prepared in accordance with the GRI standards, however, it does not specify the reporting standards used. Additionally, it has published CDP's Corporate Questionnaire 2024 on its website.

11. Climate risks assessment available?

The company's CDP climate questionnaire and TCFD report outline the actual and potential effects of climate change on the company, as well as the metrics, targets, and procedures employed to evaluate and address climate risks and responsibilities. However, the information is not externally verified.

12. Natural capital assessment available?

The company has conducted Natural Capital assessments and a case study is published on the webpage.

13. Lists countries and operations?

Production - United States, Canada, Europe, North Africa, and Latin America. However, the locations are not specific to the country-level and it is unclear if it cover all operations.

14. Lists countries sourcing from?

The company reports that it sources 96.5% of its fibre from the US and 3.5% from Canada. Data as of 2024.

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

0

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

0

17. Total area of forest plantation (ha)?

0

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

278667 - The company reports a total area of 688,600 acres (278666.53 ha) encompassed by small and private landowners contributing to overall FSC certification. However, it is unclear whether it covers contracted out-growers, and if so, whether it encompasses all of it.

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

0

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

0

21. Area of Intact Forest Landscape (ha)?

0

22. Number of Forest Management Units (FMUs)?

23. Maps of forest management units (FMUs)?

24. Forest management plans available for 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 have forest management operations in a country currently covered by Open Timber Portal.

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

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

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

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

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

26 - The company reports 22 pulp and packaging mills in the United States and four mills in Canada, Europe, North Africa, and Latin America. However, it also reports a contradictory figure of 29 mills on its webpage.

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

The company reports names and locations for some of its pulp and paper mills.

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?

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 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 reports that it has traced 100% of its uncertified wood fibre to its origin using its in-house ForSite Geographic Information System (GIS) mapping tool, however, the traceability process is unclear.

40. Percentage of supply traceable to country of harvest?

100 - The company reports that 100% of direct sourcing from uncertified forests traceable to origin and 100% of indirect sourcing traceable to a country and county level of origin.

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?

The company reports that 100% of direct sourcing from uncertified forests is traceable to origin, however, it is unclear what percentage of the company's supply this constitutes.

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

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

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

The company commits to increasing third-party certified volume for every year between 2010 and 2020. However, no target could be found.

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

91% - The company reports that 91% of its fibre supply is certified under FSC, PEFC, or SFI certifications.

47. Percentage area (ha) FSC FM certified?

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

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

The company reports that it sources 27% of its fibre from forests certified to the FSC, PEFC, or SFI forest management standards. However, it does not provide a separate figure for FSC FM certification.

50. Commitment to source only wood/wood fibre that meets FSC Controlled Wood and/or PEFC Controlled Sources requirements?

The company commits to only source wood/wood fibre that meets FSC Controlled Wood requirements.

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

52. Commitment to zero conversion of natural ecosystems?

The company commits to eliminate the conversion of natural ecosystems. However, it does not explicitly commit 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 states that it recognises deforestation and conversion can negatively affect forest ecosystems, however, the commitment remains unclear.

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. The company also reports a cut-off date for defining deforestation. However, it does not disclose the criteria or types of forests/areas that are not to be deforested.

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

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

The company states that it utilises a fibre procurement monitoring system incorporating Geographic Information System (GIS) mapping technology and risk-based due diligence filters based on spatial data to capture information on rare, threatened, and endangered species. However, no information was found for monitoring deforestation.

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

The company reports that it utilises a Geographic Information System (ForSite) for monitoring uncertified suppliers to ensure that fibre is sourced from sustainably managed forests. However, it does not explicitly mention whether this monitoring covers deforestation and/or conversion, and the timeframe for such monitoring remains unclear.

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

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

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

The company reports a commitment to restoration and compensation to address past deforestation and conversion, however, it is unclear if it covers all operations.

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

The company reports a commitment to restoration and compensation to address past deforestation and conversion, however, it is unclear if it covers all suppliers and no cut-off date is provided.

64. Implementing a landscape or jurisdictional level approach?

The company states that it implements a landscape or jurisdictional-level approach through the Forestland Stewards Partnership, focusing on areas such as Longleaf Pine and, Lower Mississippi Alluvial Valley. This initiative aims to restore and enhance forested ecosystems and has enhanced more than 700,000 acres of native forest and wildlife habitat to date, including the iconic longleaf pine ecosystem. However, the information is not externally verified.

65. Biodiversity policy?

66. Biodiversity policy applies to all suppliers?

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

The company reports that it has identified various species such as the Northern Long-eared Bat, Bald Eagle, Red-cocked Woodpecker, Louisiana Pine Snake, American Chaffseed, and Gopher Tortoise, along with a variety of rare freshwater mussel species, using the ForSite system. However, the species are not classified according to an appropriate system and the information is not externally verified.

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

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

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 states that it will not accept fibre that has been illegally harvested or acquired, however, it does not commit to protecting 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?

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.

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.

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?

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

The company commits to no conversion of HCS areas. However, the commitment to the HCS Approach is unclear and does not cover all operations.

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

The company commits to no conversion of HCS areas. However, the commitment to the HCS Approach is unclear and does not cover 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)?

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 have forest management operations in a country currently covered by Open Timber Portal.

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

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

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

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

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?

95. Commitment to reduced impact logging?

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

97. Evidence of implementing reduced impact logging practices?

The company collaborates with the Nature Conservancy to support its reduced-impact logging for Carbon (RIL-C) initiative. However, examples of minimising the impacts of logging roads and other reduced-impact logging practices are not reported.

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

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?

The company commits to reducing GHG emissions (scope 1, 2, and 3) by 35% by 2030. However, the target is not intensity-based.

104. GHG emissions intensity?

The company reports its scope 1 & 2 emissions intensity as 0.78 MT CO2e/ton of production in 2024.

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

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

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports a decrease in its GHG emissions (scope 1 & 2 intensity) from 2023 (0.79 MT CO2e/ton of production) to 2024 (0.78 MT CO2e/ton of production).

108. Methodology used to calculate GHG emissions?

The company reports that it uses MRR-GHG and IPCC methodology to calculate GHG emissions.

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

The company commits to reduce water use intensity at its mills by 25% by 2030. However, it only covers mill operations.

110. Water use intensity?

42.09 - The company reports its water use intensity as 42.09 m3/metric ton in 2024.

111. Progress towards commitment on water use intensity?

The company reports a decrease in water use intensity from 2023 (43.25 m3/metric ton) to 2024 (42.09 m3/metric ton).

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

The company reports that BOD levels for its mills are regulated under strict permits through the National Pollutant Discharge Elimination System (NPDES) Permit Program. However, it does not cover all operations.

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

The company reports a reduction in biological oxygen demand (BOD) from 2019 (20.7) to 2020 (18.9) in million kilograms. However, the information is over five years old.

114. Treatment of pulp and paper mill effluent?

The company reports that it monitors and records the volume of effluents generated, identifies any constraints and ensures that all effluents are properly treated and discharged. It also states that all its mills comply with federal and state regulations on effluent quality and outlines detailed procedures to mitigate the impact of effluents.

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

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

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

117. Commitment to protect natural waterways through buffer zones?

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

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?

127. Implementation of commitment to minimise inorganic fertiliser usage?

128. Integrated Pest Management (IPM) approach?

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

The company reports that all its sites aim to minimise waste generation and ensure proper waste management and disposal. It also maintains an internal network of professionals responsible for site-specific waste management, which meets quarterly to discuss current developments, policy requirements, and best practices. However, specific details of the waste management system are not provided.

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 UN Declaration on Human Rights.

131. Commitment to human rights applies to all suppliers?

The company only states a general statement that suppliers must follow the law on human rights. However, no commitment to respect human rights could be found.

132. Progress on human rights commitment ?

The company reports that it provides training on human rights issues and participates in human resources audits, supply chain audits, and various third-party assessments to mitigate negative impacts. However, the information is between two and five years old.

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 commits to the UN Declaration on the Rights of Indigenous Peoples, however, it does not cover all operations.

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

The company commits its supply chain to the UN Declaration on the Rights of Indigenous Peoples, however, it does not clearly apply 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. The company also respect legal and customary land tenure rights, however, it does not clearly cover all operations.

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

The company commits its supply chain to respect legal and customary land rights, however, it does not clearly cover all suppliers.

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

The company commits to FPIC for indigenous people and local communities, however, it does not clearly cover all operations.

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

The company commits its supply chain to FPIC for indigenous people and local communities, but this does not clearly cover all suppliers.

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

140. Examples of local stakeholder engagement to prevent conflicts?

141. Details of process for addressing land conflicts available?

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

The company states that it sponsors the Women's Forest Congress which brings a voice to women looking to address challenges facing forests and the forest sector. However, the information is between two and five years old.

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

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

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

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?

The company reports that it provides essential community services and facilities, including education, health and wellbeing, food security, and disaster relief initiatives.

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

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

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

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

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

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?

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

The company commits to eliminate gender related discrimination with regard to employment.

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

The company states that its suppliers must maintain workplaces free of harassment and discrimination. However, it does not specify gender-related discrimination in employment.

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

The company reports that it provides training on a code of conduct that covers discrimination-related policies. However, the information is limited, between two and five years old and not externally verified.

155. Percentage or number of temporary employees?

156. Reports gender balance of employees?

18.4% - The company reports 18.4% of women employees in 2024.

157. Commitment to pay a living wage?

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

The company only states that suppliers must obey laws on compensation, work hours, and benefits. However, no explicit commitment to pay a living wage was found.

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 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 refer to the ILO Code of Practice on Safety and Health in Forestry Work.

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

The company's commitment to addressing occupational health and safety also applies to all suppliers. However, it does not refer to the ILO Code of Practice on Safety and Health in Forestry Work.

163. Provision of personal protective equipment and related training?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC Chain of Custody certification (FSC-STD-40-004 V3-1) as the requirements do not fully meet the SPOTT indicator criteria.

164. Time lost due to work-based injuries?

0.4 - The company reports a lost workday incident rate of 0.4. Data as of 2024.

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

4 - The company reports four fatalities in 2024.

166. Commitment to support smallholders?

The company assists small landowners in achieving certification of forest management practices. It also commits to facilitating the inclusion of smallholders into the supply chain, however, this does not clearly cover all operations.

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

The company works with smallholders on certification through Certified Forest Management. It also reports a Family Forest Carbon Program to support small landowners. However, it is unclear whether landowners are contracted outgrowers. Additionally, this information is between two and five years old.

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

90 - The company reports that 90 landowners were engaged in the Family Forest Carbon Program. However, it is unclear whether landowners are contracted outgrowers. This information is between two and five years old.

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

The company's third-party code of conduct outlines legal requirements for its suppliers. However, the process for prioritising, assessing, or engaging suppliers is not specified.

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

The company reports that all its new suppliers are screened through a due diligence process that includes environmental compliance criteria. However, the proportion of the company's total suppliers that have been assessed or engaged remains unclear.

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 states that it will terminate relationships with suppliers whose values, policies, or practices do not align with its expectations.

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 that it conducts risk assessments focused on corruption, procurement fraud, and business dealings with government officials. It also provides training for employees on anti-corruption measures and ethics-related topics. However, the 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 have forest management operations in a country currently covered by Open Timber Portal.

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

The company has a tax strategy plan for its Poland operations. However, a strategy for all operations could not be found.

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

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

180. Whistleblowing procedure?

The company has a whistleblowing helpline, and its reporting includes a clear description of the steps taken by the company, including how whistleblowers can report unethical conduct and its protection.

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

The company has its own grievance system which is open to all stakeholders.

182. Details of complaints and grievances disclosed?