Maderacre

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

The company has a Social Responsibility Plan that covers both environmental and social issues.

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

3. High-level position of responsibility for sustainability?

The company reports that Nelson Kroll Kohel Gerente has been appointed as the manager in charge of sustainability.

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

Nelson Kohel is responsible for sustainability.

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

0 - In 2022, the company reported the percentage of women in management was 0%.

6. Percentage or number of women board members?

0 - The company reports 0% of women on the board in 2022.

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] The company is a member of FSC, ATIBT and WWF-GFTN.

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

The company participates in local, regional, and national research and promotes various activities such as developing presentations, participating in conferences, and receiving training among other participations at the national level. It has also collaborated with WWF to promote the conservation of biodiversity.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2023.

10. Reports through standardised reporting systems?

11. Climate risks assessment available?

The company has provided a basic climate risk assessment of its operations.

12. Natural capital assessment available?

13. Lists countries and operations?

Tahuamanu, Peru (Forest Plantation and Mill).

14. Lists countries sourcing from?

This indicator is disabled as the company reports that it does not trade wood/wood fibre.

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

270401 - The company reports that the total land area managed or controlled for forestry is 270,400.56 ha.

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

256650 - The company reports that a 256,649.93 ha area is designated for forest production.

17. Total area of forest plantation (ha)?

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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

This indicator is disabled as the company reports that it does not source from outgrower smallholder suppliers.

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

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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

12983.7 - The company reports that the protected area is 12,983.65 ha.

21. Area of Intact Forest Landscape (ha)?

11762.6 - The company reports an area of intact forest landscape as 11,762.63 ha.

22. Number of Forest Management Units (FMUs)?

8 - The company reports that it has 8 forest concessions.

23. Maps of forest management units (FMUs)?

Maps of all 8 forest concessions is available on the company's website.

24. Forest management plans available for all FMUs?

The company's forest management plan is included in its consolidated forest operations monitoring report.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company reports the implementation and monitoring of the forest management plan in its consolidated forest operations monitoring and FSC audit report.

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 doesn't operate in a geography 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 doesn't operate in a geography 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 doesn't operate in a geography currently covered by Open Timber Portal.

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

The company provides the names and addresses of all suppliers, however, it has not provided the geographical maps of its suppliers.

30. Number of company owned sawmills?

2 - The company reports that it has two sawmills in 2022.

31. Names and locations of company owned sawmills?

The company reports the names and locations of both mills.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

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

The company reports that it sources 100% FSC-certified wood.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

36. Number of third party supplying mills?

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified.

40. Percentage of supply traceable to country of harvest?

100 - The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified. In addition, the company also states that it maintains the decision to buy and sell 100% FSC-certified wood.

41. Procedures to trace raw materials to FMU level?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria. The company has also reported its procedure to trace raw material to FMUs in its own reporting.

42. Percentage of supply traceable to FMU level?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria. In addition, the company also states that it maintains the decision to buy and sell 100% FSC-certified wood.

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

The company is 100% legality verified by FSC FM/COC certification.

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

[Externally verified] 100% - The company has 100% FSC FM/COC certification that covers all FMUs.

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

The company reports that all its suppliers and the company's own FMU are 100% FSC-FM certified. This ensures that all supply is verified as being in legal compliance by a third party.

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

100% - The company reports that all its suppliers and the company's own FMU are 100% FSC-FM certified.

47. Percentage area (ha) FSC FM certified?

100% - The company reports that it is 100% FSC-FM/COC certified.

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

The company is 100% FSC FM/COC certified.

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

100% - The company is 100% FSC FM/COC certified.

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

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

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

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

52. Commitment to zero conversion of natural ecosystems?

The company has a 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 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification.

55. Commitment to zero deforestation applies to all suppliers?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified.

56. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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

The company reports that 428.57 ha has been degraded in 2022, equivalent to 0.19% of its forest area.

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?

0 (0%) - The company states that in 2022 there was no instances of deforestation, however the total amount since the cut-off date is not reported.

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

The company reports a procedure for recording illegal activities. However, the number of incidents was not reported.

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

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

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

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.

65. Biodiversity policy?

The company has commitments and targets to protecting biodiversity, but this only applies to HCV areas.

66. Biodiversity policy applies to all suppliers?

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

[Externally verified] The company has identified species of conservation concern, referencing IUCN and CITES. The information is externally verified by 3SQ Peru.

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 certification (FSC-STD-01-001 V5-2) 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 all species in its operations.

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

The company commits to no hunting that applies to all suppliers.

71. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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 certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria.

74. Commitment to no use of genetically modified organisms?

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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

This indicator is disabled as the company reports that it only sources from natural forests.

76. 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.

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified.

78. High Conservation Value (HCV) assessments available?

The company reports the High Conservation Value assessment. However, the information is not externally verified.

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

The company publishes a High Conservation Value assessment which includes management and monitoring plans. However, the information is not externally verified.

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

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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

This indicator is disabled as the company reports that it only sources from natural forests.

82. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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 reports that it only produces wood/wood fibre from natural forests.

84. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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

The company has published separate environmental and social impact assessments.

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 doesn't operate in a geography currently covered by Open Timber Portal.

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

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

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

This indicator is disabled as the company reports that it only sources from natural forests.

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

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

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

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

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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 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.

95. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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?

This indicator is disabled as the company reports that it only produces wood/wood fibre from natural forests.

99. Commitment to zero burning applies to all suppliers?

This indicator is disabled as the company reports that it only sources from natural forests.

100. Evidence of fire monitoring and management?

The company reports that fire management training was conducted in-person in 2022. The company also reports virtual training on forest fire risks management in collaboration with the National Service of Natural Areas Protected by the State ( SERNANP), Amazon Scientific Innovation Center (CINCIA), Law, Environment and Natural Resources (DAR), Peruvian Society of Environmental Law (SPDA), Rainforest Alliance, the USAID Program and the US Forest Service. It also states that no evidence was found of illegal hunting, burning or fire. Externally verified points was awarded for a certificate of completion of a programme on fire management.

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

0 (0%) - The company reports zero hotspots in the company's area in 2020. However, the information is between two to five years old.

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

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

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 produces wood/wood fibre from plantations.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

107. Progress towards commitment to reduce GHG emissions intensity?

108. Methodology used to calculate GHG emissions?

The company reports the methodology used for REDD projects.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

110. Water use intensity?

This indicator is disabled as the company reports that it does not own pulp or paper mills.

111. Progress towards commitment on water use intensity?

This indicator is disabled as the company reports that it does not own pulp or paper mills.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

114. Treatment of pulp and paper mill effluent?

This indicator is disabled as the company reports that it does not own pulp or paper mills.

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

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

117. 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.).

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

Points for external verification have been awarded on the basis of the company's FSC certification. As the P&Cs do not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded for this indicator.

119. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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

This indicator is disabled as the company reports that it does not own pulp or paper mills.

122. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

124. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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

The company states that it does not use pesticides, however, no information could be found on chemical usage.

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 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 seeks to sustain and preserve, the balance function by reducing the waste it produces and its toxicity.

130. Commitment to human 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. The company also commits to respecting human rights. However, it is not aligned with the Universal Declaration of Human Rights or UN Guiding Principles on Business and Human rights.

131. Commitment to human rights applies to all suppliers?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified. The company also commits to respecting human rights that applies to all of its suppliers. However, it is not aligned with the Universal Declaration of Human Rights or UN Guiding Principles on Business and Human rights.

132. Progress on human rights commitment ?

133. 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. The company also has a commitment to carry out its operations within the framework of the legal and customary (or traditional) rights of possession (or ownership) of the land of indigenous people.

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified. The company's commitment to carry out its operations within the framework of the legal and customary (or traditional) rights of possession (or ownership) of the land of indigenous peoples also extends to its 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) 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).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

137. 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.).

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria.

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company has provides several examples of local stakeholder engagements to prevent conflicts, and the information has been externally verified by signatures from participants.

141. 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). In addition, the company has a procedure for the care and transformation construction of complaints, claims or social disputes with populations and/or third parties. The company also discloses its approach to dealing with PIACIHowever, the detailed process for addressing land conflicts is not disclosed by the company.

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

The company states that it supports the inclusion of women in all forestry operations. However, it is undated information.

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 doesn't operate in a geography currently covered by Open Timber Portal.

144. 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.).

145. 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.).

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 reports the commitment to providing business opportunities for local communities through community development support activities.

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 doesn't operate in a geography 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 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification. In addition, the company has a commitment to carry out operations within the framework of the legal and customary ILO Conventions.

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC certified. In addition, the company has a commitment to carry out operations within the framework of the legal and customary ILO Conventions that 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.

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

The company commits to eliminating 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 with regard to employment that applies to all suppliers.

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

[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.

155. Percentage or number of temporary employees?

34% - The company reports 34% of employees are on temporary contracts as of 2022.

156. Percentage or number of women employees?

13% - The company reports it has 13% of women employees in 2022.

157. 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). The company also reports that all its employees are paid a salary higher than the minimum established by law.

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Partial points have been awarded as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications do not fully meet the SPOTT indicator criteria.

159. 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.

160. Reporting of salary by gender?

The company reports that employees are paid a salary higher than the minimum wage established by law. However, it does not provide gender-based salary data.

161. 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.). In addition, the company has its own occupational health and safety policy.

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is FSC FM certified (FSC-STD-01-001 V5-2) and the requirements of these certifications fully meet the SPOTT indicator criteria. In addition, the company commits to health and safety that applies to suppliers.

163. 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. In addition, the company has provisions for personal protective equipment, conducts training in camp, control booth and provides first aid kit. However, the information is between two to five years old and self-reported.

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 source wood/wood fibre from smallholders.

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

This indicator is disabled as the company reports that it does not source from outgrower smallholder suppliers.

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

This indicator is disabled as the company reports that it does not source from outgrower smallholder suppliers.

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

The company has a wood purchasing policy which states processes used to prioritise and assess suppliers on compliance with the company's policy.

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

171. Suspension or exclusion criteria for suppliers?

The company has reported the sustainability criteria by which suppliers are suspended or excluded.

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

The company makes this commitment through the FSC Principles and Criteria (FSC-POL-01-004 V2-0 EN). Full points have therefore been awarded for this indicator as 100% of the company's wood/woodfibre supply is FSC certified.

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

[Externally verified] The company reports that it maintains the decision to buy and sell 100% FSC-certified wood, and also states that all its wood supply and listed suppliers are 100% FSC certified.

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 suppliers to ethical conduct and prohibition of corruption.

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 doesn't operate in a geography 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 doesn't operate in a geography currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company reports that it has a complaint channel. However, it does not provide a detailed procedure on how a complaint can be received.

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

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).

182. Details of complaints and grievances disclosed?