Korindo Group

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

The company reports commitments to sustainability in the ESG charter available on its website, which covers both social and environmental issues.

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

The company's commitments to sustainability in the ESG charter apply to all of its suppliers.

3. High-level position of responsibility for sustainability?

The company reports that it has an Environment, Social, and Governance (ESG) division. However, it does not specify a single position within this division.

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

This indicator is disabled as the company reports that it is not publicly listed and does not have a board of directors.

5. Reports gender balance of senior management team?

6. Reports gender balance of board members?

This indicator is disabled as the company reports that it is not publicly listed and does not have a 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?

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

The company reports that it collaborates with the Bogor Regency Government in Pakansari, and Pondok Rajeg to reduce negative environmental and social impacts.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2022.

10. Reports through standardised reporting systems?

The company states that its most recent ESG report adheres to the GRI standards, however it does not include the official statement of reporting required by GRI.

11. Climate risks assessment available?

12. Natural capital assessment available?

13. Lists countries and operations?

Indonesia (plantations and mills).

14. Lists countries sourcing from?

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

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

882581 - The company reports that it has a natural forest area (513,865 ha), a forest plantation area (116,125 ha), a protected area (145,514 ha) and an unplanted area (107,077 ha). Hence, the total land area managed/controlled for forestry is 882,581 ha.

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

513865 - The company reports forestry concessions in Kalimantan and Papua having areas of 199,265 ha and 314,600 ha respectively.

17. Total area of forest plantation (ha)?

116125 - The company reports forest plantations of 16,375 ha and 99,750 ha in Kalimantan and Papua respectively.

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

This indicator is disabled as the company reports that it is not a producer with scheme smallholders/outgrowers.

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

107077 - The company states that its undeveloped timber plantation area is 107,077 ha.

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

145514 - The company reports that it has 101,558 ha of protected areas under IUPHHK-HTI and 43,956 ha of the area under IUPHHK-HA.

21. Area of Intact Forest Landscape (ha)?

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

22. Number of Forest Management Units (FMUs)?

4 - The company reports that it has four forest management units.

23. Maps of forest management units (FMUs)?

Maps of the company's forest management units are available on Global Forest Watch.

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 operate in a country currently covered by Open Timber Portal.

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

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

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

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

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

3 - The company reports that it has three mills in Balikpapan, Pangkalan Bun, and Asik.

31. Names and locations of company owned sawmills?

The company reports the names and locations of all of its mills.

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

1 - The company reports that it has one paper mill located in Cileungsi, West Java.

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

The company publishes a Google map that shows the coordinates of its pulp and paper mill.

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

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's pulp and paper mill uses 100% recycled paper for newsprints and sources 100% of its pulp for tissues from third party suppliers. Based on reported production volumes, the company's mills source 95% recycled paper and 5% from third party suppliers.

36. Number of third party supplying mills?

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

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

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

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

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

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

The company makes this commitment through SVLK certification requirements. Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria.

40. Percentage of supply traceable to country of harvest?

100 - 100% of supply is traceable to Indonesia.

41. Procedures to trace raw materials to FMU level?

The company makes this commitment through the PEFC International Chain of Custody Standard (PEFC ST 2002:2020), the FSC Chain of Custody Standard (FSC-STD-40-004 V 3-1), and SVLK certification. Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria.

42. Percentage of supply traceable to FMU level?

The company states that 97.13% of its supply can be traced to FMU level.

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

All of the company's FMUs are legality verified by PHPL & SVLK certification.

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

100% - The company's developed concessions are 100% PHPL & SVLK certified.

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

The company reports that 97.13% of timber sourced is SVLK certified, however the company does not report a timebound target to achieve 100%.

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

97.13% - 97.13% of timber sourced is SVLK verified.

47. Percentage area (ha) FSC FM certified?

14.98% - The company reports that it has 94,384 ha of land FSC certified out of a total of 629,990 ha.

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?

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)?

94384 (14.98%) - The company reports that it has 94,384 ha of land PEFC certified out of a total of 629,990 ha.

52. Commitment 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. In addition, the company commits no deforestation.

55. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation.

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 of February 2017.

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

The company specifies a cut-off date of February 2017 for its suppliers but does not define deforestation.

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

The company states that it monitors the deforestation data by using Global Forest Watch NASA FIRMS, GLAD.

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

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

The company reports that it has detected deforestation areas and hotspot points in Kalimantan and Papua concessions from the year 2021 to 2023. However, no cut-off date has been specified.

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

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

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company making this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2 EN) and the PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC/PEFC certified landbank (either 100% or ?75% and a further commitment to be 100% certified within 5 years). The company has also reported on various projects such as HPH Project, the HCV/HCS Project, HCS and conservation management, USAID Lestari Project for sustainable landscape management. However, the information is between two to five years old.

65. Biodiversity policy?

66. Biodiversity policy applies to all suppliers?

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. In addition, the company reports species of conservation concern, however, the information is between two to five years old.

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?

The company commits to no hunting of endemic species or endangered flora and fauna. However, the commitment does not apply to all species.

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

The company's commitment to no hunting of only endemic/endangered species applies to all its suppliers. However, the commitment does not apply to all species.

71. Commitment to protect forest areas from illegal activities?

The company only commits to protect forest areas from certain forms of illegal activities.

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

The company's commitment to protect forest areas from certain forms of 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?

The company commits all suppliers to not use genetically modified organisms or transgenic species.

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?

The company commits suppliers to cease development on areas defined as HCVs.

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 conduct HCS studies prior to any new development in accordance with the HCS Approach.

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

The company commits suppliers to cease development on areas defined as HCS'.

82. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since January 2015.

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

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since April 2015 OR if all new planting has been undertaken since November 2017 and has been covered under combined HCV-HCS assessments.

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

The company commits to conduct social and environmental impact assessments.

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

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

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

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

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

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

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

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

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

0 (0%) - The company reports that it does not have any peatland over its operation area to date.

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

This indicator is disabled as the company reports that it does not produce wood/wood fibre OR produces wood/wood fibre but states that it has no operations on peatland OR only has natural forest operations.

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?

The company reports that it does not have operations on peatland. 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.

95. Commitment to reduced impact logging?

The company commits to reduced impact logging.

96. Commitment to reduced impact logging applies to all 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?

The company commits to zero burning.

99. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to zero burning.

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?

183 - The company reports the total number of hotspots detected in 2023 as 183 using NASA FIRMS, GLAD.

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

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

The company states to minimize its GHG emission, however, it does not report an intensity-based time-bound target.

104. GHG emissions intensity?

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

This indicator is disabled as the company reports that it only has natural-forest based operations OR does not produce wood/wood fibre.

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

107. Progress towards commitment to reduce GHG emissions intensity?

108. Methodology used to calculate GHG emissions?

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

The company states that from 2024 its paper mill is committed to keeping its water intensity below 11 tons, however this target does not refer to an intensity-based figure and is not time-bound.

110. Water use intensity?

The company states that in 2024 its average water use was 12.3 tons, however the unit of reference to calculate intensity is not provided.

111. Progress towards commitment on water use intensity?

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

The company reports that it complies with Indonesian regulations and monitors the water standards set by the local government.

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

The company reports monitoring the water standards set by the local government. However, this information is between two to five years old.

114. Treatment of pulp and paper mill effluent?

The company reports that it treats wastewater from pulp and paper mills.

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

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

117. Commitment to protect natural waterways through buffer zones?

The company states that it manages riparian buffer zones to protect natural waterways.

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

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

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

The company commits to minimise the use of chemical fertilisers and pesticides.

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

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

The company reports that, as of 2024, it does not use chlorine chemicals for bleaching.

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

The company commits to not use 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?

The company commits to not use Stockholm and Rotterdam Convention chemicals.

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 provides a list of the chemicals it uses.

127. Implementation of commitment to minimise inorganic fertiliser usage?

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

128. Integrated Pest Management (IPM) approach?

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

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria.

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 human rights in its reporting.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the Universal Declaration of Human Rights.

132. Progress on human rights commitment ?

The company states that it provides mandatory training on its human rights policy to all employees including managers. No further details are provided.

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. In addition, the company commits to respecting the customary rights of local and Indigenous communities in its reporting.

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

135. Commitment to respect legal and customary land tenure rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0) AND SVLK. 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 certification and SVLK certification.

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

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

The company commits to free, prior and informed consent (FPIC).

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

The company's commitment to free, prior and informed consent (FPIC), applies to all its suppliers.

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

141. Details of process for addressing land conflicts available?

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

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

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

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

The company commits to respect the rights and needs of local communities in their sustainable use of non-timber forest products (NTFP).

145. Commitment to provide essential community services and facilities ?

The company commits to providing essential community services and facilities.

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company states that it provides essential community services and facilities such as developing the local educational system, and tree planting.

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

The company reports to increase employment of the local Indigenous people, however, it does not have a clear commitment that applies to all operations.

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

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. In addition, the company commits to fundamental ILO conventions in its reporting.

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

The company's 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 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.

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

The company commits to eliminating gender-related discrimination in employment.

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

The company's commitment to eliminating gender-related discrimination in employment applies to all suppliers.

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

155. Percentage or number of temporary employees?

50% - The company reports 50% of its employees are hired on temporary contracts.

156. Reports gender balance of employees?

13% - The company reports 13% of its workforce are women.

157. Commitment to pay a living wage?

The company reports providing wages above the applicable district minimum wage (UMP) to promote the welfare of its employees. However, the company does not specifically commit to paying a living wage.

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

159. Progress on commitment to pay a living wage?

160. Reporting of salary by gender?

161. Commitment to address occupational health and safety?

Points are awarded based on FSC, PEFC, & SVLK certificates. In addition, the company 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 commits to ensure safe and healthy working conditions for all contractors. No reference is made to the ILO Code of Practice on Safety and Health in Forestry Work and it is not clear if this covers all suppliers.

163. Provision of personal protective equipment and related training?

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

164. Time lost due to work-based injuries?

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

166. Commitment to support smallholders?

This indicator is disabled as the company reports that it does not have smallholder suppliers.

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

This indicator is disabled as the company does not source from smallholder suppliers.

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

This indicator is disabled as the company does not source from smallholder suppliers.

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

The company makes this commitment through SVLK certification requirements. As SVLK requirements do not fully meet the SPOTT indicator criteria, partial points have been awarded on the basis of the company's SVLK certification.

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

171. Suspension or exclusion criteria for suppliers?

The company makes this commitment through the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria.

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

173. Proportion of supply from suppliers that is verified as deforestation and/or conversion-free (DCF)?

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and prohibition of corruption.

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

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

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

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

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

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

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

180. Whistleblowing procedure?

The company has a grievance mechanism and reports detailed procedures to protect whistleblowers.

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

The company reports its grievance mechanism is open to all stakeholders and has published detailed procedures and mechanisms.

182. Details of complaints and grievances disclosed?

Details of complaints and grievances received through the company's own grievance mechanism are disclosed. However, it is not clear if it includes all grievances or solely public articles.