Klabin SA

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

The company has a commitment to responsible forest management covering both social and environmental issues for all its operations.

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

The company has a commitment to responsible forest management covering both social and environmental issues which applies to all its suppliers.

3. High-level position of responsibility for sustainability?

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

0 - The company has three board members in charge of sustainability gathered within a Sustainability Committee.

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

127 - The company reports 127 women in its management and coordination team.

6. Percentage or number of women board members?

1 - The company has reported the number of women board members.

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.

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

The company collaborates with various stakeholders such as municipalities on projects related to environmental education, and an association on legality issues.

9. Sustainability report published within last two years?

The company published its latest Sustainability Report in 2020.

10. Reports through standardised reporting systems?

GRI Standards, CDP (Forest, Water Security, and Climate Change report 2021).

11. Climate risks assessment available?

[Externally verified] The company has a published CDP Climate Questionnaire that includes a climate-related risk assessment.

12. Natural capital assessment available?

13. Lists countries and operations?

The company has 24 industrial units out of which 23 are in Brazil and one industrial unit in Argentina. In addition to this, the company has acquired five new mills in Brazil in 2020.

14. Lists countries sourcing from?

The company states that its suppliers are distributed throughout Brazil.

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

16. Total area of forest plantation (ha)?

280000 - The company reports the total planted area as 280,000 ha.

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

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

17.139 - The company reports that in 2018, 17.139 ha area was unplanted (excluding logistical areas). However, this figure is more than two years old.

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

248000 - The company reports that it has 248,000 ha area set aside for conservation.

20. Area of Intact Forest Landscape (ha)?

21. Number of Forest Management Units (FMUs)?

3 - The company has three forest management units in Paraná, Santa Catarina, and São Paulo.

22. Maps of forest management units (FMUs)?

The company only publishes static maps of its FMUs.

23. Forest management plans available for all FMUs?

The company has published Forest Management Plan for all three FMUs.

24. Monitoring of forest management plan implementation available?

[Externally verified] The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial 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).

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

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

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

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

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

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

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

29. Number of company owned sawmills?

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

30. Names and locations of company owned sawmills?

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

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

24 - The company states that it has 24 mills (23 in Brazil and one in Argentina).

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

The company publishes the names and addresses of mills, but it is unclear whether this covers all mills as the number of units indicated does not match the latest sustainability report.

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

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

34. 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 states that it sources around 30% of its wood from smallholders and around 70% from its own operations, however these are only approximate figures.

35. Number of third party supplying mills?

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

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

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

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

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

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

87% of the company's supply (including own and third party raw material) has FSC certification. In addition, the company commits to follow Controlled Wood criteria and processes for non-certified raw materials and carries out audits for all of its suppliers on a quarterly basis.

39. Percentage of supply traceable to country of harvest?

100 - The company states that all wood suppliers are traceable and audited based on Controlled Wood and Chain of Custody criteria including field visits.

40. Procedures to trace raw materials to FMU level?

For the part of its supply that is not certified, the company commits to follow Controlled Wood criteria and processes and states that it carries out field audits for all of its suppliers on a quarterly basis.

41. Percentage of supply traceable to FMU level?

The company states that all wood suppliers are traceable and audited based on Controlled Wood and Chain of Custody criteria including field visits.

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

The company is already 100% FSC certified.

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

100% - The company is 100% FSC certified.

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

The company has committed that 100% of its wood supply will be FSC certified by 2030.

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

69% - 69% of the company's supply from third-party suppliers is FSC-certified.

46. Percentage area (ha) FSC FM certified?

100% - The company's area is 100% FSC FM certified.

47. Time-bound plan for achieving 100% FSC FM certification of FMUs or achieved 100% FSC-certification of FMUs?

The company's area is already 100% FSC FM certified.

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

69% - The company states that 69% of its wood/wood fibre supply is FSC-certified, however its is unclear which part of this is FM certified, and which is CoC certified only.

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

The company has a commitment to source only wood/wood fibre that meets FSC Controlled Wood requirements.

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

This indicator is disabled as the company does not operate in a country with a PEFC-endorsed Sustainable Forest Management (SFM) standard.

51. Commitment to zero conversion of natural ecosystems?

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

53. Commitment to zero deforestation?

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

54. Commitment to zero deforestation applies to all suppliers?

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

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.).

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

The company reports that it uses satellite imagery, official mapping databases on deforestation, and the Map Biomas Tool to monitor deforestation and invests in environmental and social programs to assist partner producers to adopt similar practices. However, it does not specify the extent of area monitored and timeframe for monitoring and the information is not externally verified.

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

The company states that it monitors deforestation using MapBiomas and other mapping tools in the Parana's region beyond its own operations, in order to inform its prospection of new suppliers. However, it is unclear whether current suppliers are included in the monitoring, beyond field visits that the company conducts in suppliers operations on a quarterly basis.

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

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

0 (0%) - The company states that no evidence of deforestation was found in the activities of wood suppliers in 2018.

60. Commitment to restoration of deforestation/conversion?

61. Commitment to restoration of deforestation/conversion applies to all suppliers?

62. 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. In addition, the company details some of its landscape-scale activities with stakeholders in its CDP questionnaire (partnerships with communities, policy makers and governments, such as the Local Development Forum of Angatuba), however this is not externally verified.

63. Biodiversity policy?

The company only has a general statement about minimising the risks of its operations for biodiversity, but there are no details on the scope of the commitment or on targets to achieve it.

64. Biodiversity policy applies to all suppliers?

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

[Externally verified] The company has identified species of conservation concern through the IUCN Red list system of classification. However, this is not externally verified.

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

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

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

The company has provided the commitment to no hunting in its Forest Management Plans.

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

69. Commitment to protect forest areas from illegal activities?

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.).

70. Commitment to protect forest areas from illegal activities applies to all suppliers?

71. 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.

72. Commitment to no use of genetically modified organisms?

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

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

Partial points have been awarded for the proportion of company's supply that has FM or CoC certification (69%).

74. Commitment to conduct High Conservation Value (HCV) assessments?

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

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

76. High Conservation Value (HCV) assessments available?

HCV (AAVC) comprehensive assessments are available within the company's forest management plans. Evidence is self-reported.

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

HCV (AAVC) comprehensive assessments are available within the company's forest management plans. Evidence is self-reported.

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

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

80. High Carbon Stock (HCS) assessments available?

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

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

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.).

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

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

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

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

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

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

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

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Partial points have been awarded on the basis of the company's FSC certified landbank (100%), but it is unclear from public reporting whether the company has landbank on peat or not.

91. Commitment to best management practices for soils and peat applies to all suppliers?

92. Evidence of best management practices for soils and peat?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Partial points have been awarded on the basis of the company's FSC certified landbank (100%), but it is unclear from public reporting whether the company has landbank on peat or not.

93. Commitment to reduced impact logging?

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.).

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

This indicator is disabled as the company reports to only source from plantations.

95. 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.

96. Commitment to zero burning?

97. Commitment to zero burning applies to all suppliers?

98. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification as the requirements fully meet the SPOTT indicator criteria. Additional points have not been awarded according to the percentage of company landbank certified by PEFC, as this figure is unknown.

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

56 - The company has reported hotspots/fires only in two of its FMUs.

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

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

The company has a target to reduce greenhouse gas emissions (scope 1 and 2) 25% per ton by 2025 and 49% per ton by 2035.

102. GHG emissions intensity?

278.02 kg CO2/ t product (Scope 1+2+3). Figure as of 2020.

103. GHG emissions from land use change?

104. Progress towards commitment to reduce GHG emissions intensity?

The company reports progress in GHG intensity, however this is not externally verified.

105. Methodology used to calculate GHG emissions?

Brazilian GHG Protocol.

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

The company sets a target to reduce specific industrial water consumption by 20% till the year 2030, however, the target is not expressed as intensity.

107. Water use intensity?

16219.6 - The company reports total water consumption in 2020 was 16,219.61 mega liters, however this is not expressed as an intensity figure.

108. Progress towards commitment on water use intensity?

[Externally verified] Total water consumption, in mega liters: 12,254.8040 (2017) 18,735.9695 (2018) 17290.0057 (2019) 16,219.61 (2020), however this is not expressed as an intensity figure.

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

The company reports that BOD and COD are monitored and compared to IFC guidelines, but there is no time-bound commitment with figures.

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

The company reports that BOD and COD are monitored and compared to IFC guidelines, however it does not report progress.

111. Treatment of pulp and paper mill effluent?

[Externally verified] The company explicitly mentions the treatment of wastewater from pulp and paper mills. This information is externally verified by Conecta Consultores.

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

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

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

114. Commitment to protect natural waterways through buffer zones?

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.).

115. 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.

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

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.).

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

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

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

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.).

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

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

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.).

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

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

The company provides chemical usage per ha in all of its Forest Management Units.

124. Implementation of commitment to reduce chemical 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.

125. 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.

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

[Externally verified] The company has a waste management system in place to avoid negative impacts. The information is externally verified by Conecta Consultores.

127. Commitment to human rights?

The company commits to the Universal Declaration of Human Rights. Also, makes this commitment through the FSC Policy for Association (FSC-POL-01-004). Full points have therefore been awarded on the basis of the company's FSC certification/FSC membership.

128. Commitment to human rights applies to all suppliers?

The company's commitment to the Universal Declaration of Human Rights applies to all suppliers.

129. Progress on human rights commitment ?

[Externally verified] The company reports using the EcoVadis methodology to assesses suppliers on the topics of Environment, Labor and Human Rights, Ethics, and Sustainable Purchasing. The information is externally verified by the Conecta Consultores, but the company does not specify how it applies the human rights commitment internally.

130. Commitment to respect indigenous and local communities' rights?

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

131. Commitment to indigenous and local communities' rights applies to all suppliers?

The company makes this commitment through the FSC and PEFC certification of its supply. However, as not all supply is certified, partial points have been awarded.

132. 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) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

The company makes this commitment through the FSC and PEFC certification of its supply. However, as not all supply is certified, partial points have been awarded.

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

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.) The company also has its own commitment that FPIC is respected across all operations.

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

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

137. 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.

138. Details of process for addressing land conflicts available?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial 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).

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

[Externally verified] The company mentions various initiatives that support the inclusion of women, however this is not specific to forestry activities (access to resources and land, economic barriers, etc.), but rather to gender equality in the workplace.

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

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

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

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.).

142. Commitment to provide essential community services and facilities ?

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.).

143. Progress on commitment to provide essential community services and facilities?

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.

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

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.).

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

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

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

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

147. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all suppliers?

The company has a commitment to Fundamental ILO Conventions that applies to all suppliers.

148. 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.

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

The company has an explicit commitment to no gender-related discrimination with regard to employment.

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

The company's commitment to eliminate gender-related discrimination applies to all suppliers.

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

[Externally verified] The company implements various initiatives to eliminate gender-related discrimination with regards to employment, such as trainings and support groups. This information has been externally verified by Conecta Consultores.

152. Percentage or number of temporary employees?

0 (0%) - The company reports that in 2020, there were no employees on a temporary employment basis.

153. Percentage or number of women employees?

2147 - The company reports it has 2,147 women employees across all operations.

154. Commitment to pay a living wage?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial 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).

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

156. Progress on commitment to pay a living wage?

[Externally verified] Limited, externally verified points have been awarded on the basis the company's landbank is either 100% or ≥75% (and a further commitment to be 100% certified within 5 years) FSC FM certified (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria, and the company only provides evidence that workers are paid minimum wages.

157. Reporting of salary by gender?

The company reports salary by gender for each employee category, by significant locations of operation in line with GRI reporting.

158. Commitment to address occupational health and safety?

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.).

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

The company only has a commitment to address health and safety for its suppliers that does not reference ILO Code of Practice on Safety and Health in Forestry work.

160. Provision of personal protective equipment and related training?

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.

161. Time lost due to work-based injuries?

5.63 - The company has reported the rate of recordable work-related injuries for both direct and indirect employees.

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

1 - The company has reported one fatality as a result of work-related injuries in 2020.

163. Commitment to support smallholders?

The company has a commitment to support smallholders.

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

[Externally verified] The company is involved in many partnerships to support local smallholders, such as Mata Legais, and awareness of environmental issues. This information has been verified by Conecta Consultores.

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

445 - The company reports that in 2020, the Small Rural Producers Forest Certification Program has allowed 445 local producers to become certified, however it does not report the total number of outgrower scheme and/or independent smallholders, it is not clear which type of smallholders are covered, and the information is not externally verified.

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

The company has a criticality matrix to evaluate the critical suppliers contracted in the industrial area and the risks they pose to the company, both financially and regarding sustainability.

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

[Externally verified] 96 - The company reports 96 suppliers were selected to participate in the assessment, which considers questions grouped into four topics: Environment, Labor and Human Rights, Ethics, and Sustainable Procurement. This assessment is verified by Conecta Consultores.

168. Suspension or exclusion criteria for suppliers?

The company has a policy for the supply of goods and services which states that any violation of the provisions of its social and environmental responsibilities may be considered as sufficient reason for the immediate suspension of contractual supply.

169. Timebound action plans (including Key Performance Indicators) for suppliers to be in compliance with timber and pulp sourcing commitments?

170. Proportion of direct and indirect supply that comes from FMUs which are compliant with timber and pulp sourcing policies?

The company states that 69% of its supply is certified FSC FM or CoC and is therefore externally-verified as being compliant with the company's sourcing policies. The remaining 31 percent have been assessed according to Controlled Wood Standards, but it is unclear which proportion is compliant and it is not externally verified. The company also states that 74 suppliers, out of 84 assessed on social criteria, have been found to be compliant, however this only covers social issues and not all of the company's suppliers.

171. Commitment to ethical conduct and prohibition of corruption?

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

172. 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.

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

[Externally verified] The company reports that it has conducted training for its employees to mitigate bribery and corruption and it has an integrity program as the main platform for the management of ethical issues This information is verified by the Conecta Consultores.

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

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

175. Disclosure of the company’s management approach to tax and payments to governments?

The company discloses its management approach to tax through its Tax Guidance Policy.

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

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

177. Whistleblowing procedure?

Whistleblowing and grievances are reported through an ombudsman channel, with anonymity guaranteed.

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

The company has provided an independent Ombudsman channel on its website.

179. Details of complaints and grievances disclosed?

The company discloses the number of complaints received in 2020 and their respective status. i.e., the number of complaints resolved, forwarded, and pending.