Klabin SA

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 has published a socio-environmental responsibility policy covering multiple dimensions of both social and environmental issues that applies to all its suppliers.

3. High-level position of responsibility for sustainability?

There is a Director of Industrial Technology, Innovation, Sustainability and Projects within the company's Statutory Executive Board.

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

The company has a sustainability committee consisting of three board members.

5. Reports gender balance of senior management team?

The company reports that it has 25% women on its senior management team.

6. Reports gender balance of board members?

The company reports 28.57% women on its board of directors.

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 collaborates with various stakeholders to reduce negative outcomes associated with timber and pulp production. The company launched the Social Progress Index (SPI) in several municipalities, 'supporting & providing education in public schools creating awareness in society of the importance of volunteer work, and giving technical support to small and medium-sized farm owners to operate more efficiently, with profitability, and in an environmentally friendly manner to reduce negative environmental or social outcomes'.

9. Sustainability report published within last two years?

The company has published its 2023 sustainability report.

10. Reports through standardised reporting systems?

The company has published multiple CDP disclosures (Forest, Water Security, and Climate Change Report 2023) on its website.

11. Climate risks assessment available?

The company has conducted a TCFD assessment and has published the latest CDP climate change report 2023 which has a detailed discussion on climate-related risk assessment.

12. Natural capital assessment available?

The company has applied LEAP methodology which is guided by the recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD).

13. Lists countries and operations?

Mills (22 in Brazil and one in Argentina) and Plantations (São Paulo, Paraná, Santa Catarina and Rio Grande do Sul).

14. Lists countries sourcing from?

The company reports that its suppliers are distributed throughout Brazil.

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

751000 - The company reports the total land area managed/controlled for forestry as 751,000 ha.

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

0

17. Total area of forest plantation (ha)?

374000 - The company reports the total area of forest plantation as 374,000 ha.

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

0

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

0

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

315420 - The company reports that 42% of its total area (315,420 ha) is designated for conservation.

21. Area of Intact Forest Landscape (ha)?

0

22. Number of Forest Management Units (FMUs)?

15 - The company has 15 FMUs in Santa Catarina, Sao Paulo, Parana and Rio Grande do Sul region.

23. Maps of forest management units (FMUs)?

The company has presented static maps of its forest management units, but without coordinates.

24. Forest management plans available for all FMUs?

The company has a forest management plan for all of its FMUs.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company reports monitoring information directly and publishes FSC audit reports that contain summaries of reporting. FSC audit reports are externally verified.

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?

23 - The company reports a total of 23 mills of which 22 are in Brazil and one in Argentina.

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

The company reports only static images without coordinates showing the location of all 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?

The company reports that more than 51% of raw material comes from its own operations and approximately 49% comes from certified and controlled wood suppliers.

36. Number of third party supplying mills?

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

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

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

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

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

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

The company reports that it has a wood supply system in place to ensure the quality and traceability of its wood, supported by initiatives such as the Plant with Klabin Program and the Controlled Wood Program.

40. Percentage of supply traceable to country of harvest?

100 - The company reports that all the wood used in 2023 was either certified or of controlled origin: 49% was FSC certified, 31% was third-party certified, and 18% was from controlled sources.

41. Procedures to trace raw materials to FMU level?

The company reports that it started the implementation of a series of internal activities, one of the examples is that the reverse traceability prototype in Pana and Santa Catarina, connecting a commercial note to the possible coordinates of the plots where the wood was harvested.

42. Percentage of supply traceable to FMU level?

The company reports that 31% of the wood it sourced in 2023 was FSC FM certified.

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?

98% - The company is 98% legality verified by FSC.

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?

98% - The company's supply chain is 98% FSC certified.

47. Percentage area (ha) FSC FM certified?

98% - The company reports that its area is 98% 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?

80% - The company's supply chain is 80% FSC certified.

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

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

Two of the company's FMUs are PEFC FM certified, however the certified area cannot be calculated.

52. Commitment to zero conversion of natural ecosystems?

The company is committed to no conversion of native forests and unauthorised natural ecosystems.

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

The company is committed to no conversion of native forests and unauthorised natural ecosystems.

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 commits to this in its own reporting.

55. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation, however the commitment was made after January 2020.

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

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

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

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

The company states that it monitors risk areas by using remote sensing, generating a temporal analysis of forest conversion by using LandSat 1994 images, and the Map Biomass Tool to monitor deforestation, satellite monitoring, and invests in environmental and social programs to assist partner producers to adopt similar practices. However, the information does not specify the extent of the area monitored and the timeframe for monitoring and also it is not externally verified.

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

The company's deforestation control system is done by satellite monitoring and field evaluations and its GIS team is responsible for updating own, leased, and third-party area images through satellite monitoring. However, the time frame and area being monitored are unclear and it is not externally verified.

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

0 (0%) - The company reported that 0 hectares of natural ecosystems has been converted during the last five years. However, no cut-off date is given.

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

0 (0%) - The company reported 0 ha of deforestation had occurred in supplier operations since its cutoff date of 2008.

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

The company has an unclear commitment regarding the restoration of the ecosystem.

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2 EN). As the Standard does not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded. Additionally, the company also reports some jurisdictional approaches like the creation of the Local Development Forum and the Sustainable Development Forum at the Goiana Unit (facility) to promote local people. 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 has published a biodiversity policy which details timebound targets on protecting biodiversity and reducing water use.

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, among 941 fauna species, 29 are classified as endangered, and of the 2,013 plant species identified, 41 are listed as endangered on the IUCN Red List.

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

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

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

One of the company's FMU in Santa Catarina committed to protect forest areas from 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?

One of the company's FMU in Santa Catarina committed to protect forest areas from theft, hunting and illegal fishing.

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.

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?

The company reports High Conservation Value (HCV) assessments for all three FMUs in its public summary reports. However, it is not externally verified.

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

The company reports High Conservation Value (HCV) management and monitoring plans for all three FMUs in its public summary reports. However, it 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)?

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?

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?

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

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

97. Evidence of implementing reduced impact logging practices?

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.

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

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

The company reports 29 hotspots in the Santa Catarina area in 2024, but only discloses forest area burned in 2023 for São Paulo (57.22 ha) and Paraná (0 ha).

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 scope 1 and 2 (GHG) emissions per ton of pulp, paper, and packaging by 25% by 2025 and by 49% by 2035 with 2019 as the base year. This target is verified by the science based targets initiative.

104. GHG emissions intensity?

The company reports that its total Scope 1 and Scope 2 GHG emissions intensity for 2023 is 141.66 kg CO2e/t.

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 reduction in its Scope 1 and 2 GHG emission intensity from 154.71 kg CO2e/t in 2021 to 147.76 kg CO2e/t in 2022, and further to 141.66 kg CO2e/t in 2023, indicating year-on-year improvement.

108. Methodology used to calculate GHG emissions?

The company follows the Brazilian GHG Protocol to calculate GHG emissions.

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

The company commits to reduce water intensity by 20% by the year 2030 from 2018 baseline.

110. Water use intensity?

3.1 - The company reports total specific water consumption as 3.1 m³/ton in 2023.

111. Progress towards commitment on water use intensity?

The company reports a reduction in its specific total water consumption from 3.8421 m³/ton in 2021, to 3.6328 m³/ton in 2022, and further to 3.1 m³/ton in 2023.

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

The company reports that BOD and COD are monitored and benchmarked against global standards, such as the IFC guidelines. However, no monitoring results are disclosed, so it is unclear whether the commitment is being met.

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

114. Treatment of pulp and paper mill effluent?

[Externally verified] The company explicitly mentions the treatment of wastewater from pulp and paper mills.

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?

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

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

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

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

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

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

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

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

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

The company reports herbicide and anticide consumption for some of its FMUs; however, it is unclear whether this covers all FMUs and includes all chemical products 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 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 mentioned it has a waste management system in place, but the 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.

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 integrated specific diversity modules into its leadership development programmes, training nearly 500 professionals. It also ran six internal campaigns to promote respect and inclusion across five key pillars: gender, race, LGBTI+, people with disabilities, and generations.

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.

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 Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or 75% and a further commitment to be 100% certified within 5 years).

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

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

The company states that its engagement with traditional communities follows the principles of Free, Prior and Informed Consent (FPIC), but no formal commitment is disclosed.

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 has also reported several examples of local stakeholder engagement activities 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 reports an increasing trend in the proportion of women in operations, from 7.49% in 2020 to 14.89% in 2023. However, no details are provided on the specific measures or support initiatives in place to promote the inclusion of women in forestry operations.

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 social responsibility, focusing on local community development, education, environment, and culture.

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.

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

The company is committed to creating job opportunities in the regions where it operates.

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?

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 provides evidence of actions taken to implement its workers' rights in its own reporting.

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

The company commits to no gender-related discrimination with regard to employment.

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

The company commits to eliminating gender-related discrimination that applies to all suppliers.

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

The company provides evidence of actions taken to implement its gender policies such as expanding minority groups, raising awareness, and providing training on harassment and discrimination.

155. Percentage or number of temporary employees?

0 (0%) - The company reports zero temporary employees in 2023.

156. Reports gender balance of employees?

28.57% - The company reports that it has 28.57% women employees in 2023.

157. Commitment to pay a living wage?

The company reports that it pays wages above the national minimum wage standard.

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 through reporting the ratio of the organisation's lowest salary to legal minimum wages, by gender.

160. Reporting of salary by gender?

The company reports the ratio of the organisation's lowest salary to the local minimum wage by gender for 2023.

161. Commitment to address occupational health and safety?

The company is committed to addressing occupational health and safety in line with ISO 45001.

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

The company's commitment to occupational health and safety 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?

Limited, externally verified points have been awarded based on 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 that it provides PPE to 100% of its employees and temporary workers. However, this information is two to five years old. Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2 and FSC-STD-60-004 ) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

164. Time lost due to work-based injuries?

1.39 - The company reports the rate of recordable work-related injuries as 1.39 for 2023.

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

4 - The company reports four fatalities as a result of work-related accidents in 2023.

166. Commitment to support smallholders?

The company implements various programmes to support smallholders; however, no clear commitment has been made.

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

The company supports smallholders through initiatives such as its Forest Certification Program, which assists them in achieving FSC certification, and the 'Plant with Klabin' programme, which involves rural producers in its forest expansion efforts through pine and eucalyptus cultivation. However, no clear commitment to support smallholders is stated.

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

The company supports smallholders through initiatives such as its Forest Certification Program, which has helped certify 106,993.65 ha of suppliers' land, and the 'Plant with Klabin' programme, which involved 1,797.35 ha of land in 2023 through partnerships with rural producers for pine and eucalyptus cultivation. However, no clear commitment to support smallholders is stated.

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 it assesses suppliers using the EcoVadis methodology on the topics of Environment, labour and Human Rights, Ethics, and Sustainable Purchasing.

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

61 - The company reports that 61 suppliers were selected for the 5th wave of evaluation of the Corporate Social Responsibility (CSR) Program in the supply chain, using the EcoVadis methodology.

171. Suspension or exclusion criteria for suppliers?

The company states the steps that will be taken and timeframes for action, but it is unclear what the criteria are.

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)?

The company reports that 100% of the timber products in its supply chain are deforestation- and conversion-free (DCF).

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and the prohibition of corruption.

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

The company commits all its suppliers to ethical conduct and the prohibition of corruption.

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

In 2023, the company conducted a campaign to promote adherence to its Code of Conduct across all operations, incorporating it into internal staff training. By the end of the year, over 70% of employees had completed the Code of Conduct training.

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 describes how it pays taxes to the government and states a governance body which is responsible for the tax strategy in its tax guidance policy.

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 its own whistleblowing channel.

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

The company has an independent ombudsman channel for all internal and external stakeholders to report complaints or grievances.

182. Details of complaints and grievances disclosed?