Suzano SA

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

The company commits to the sustainable forestry policy through multiple policies covering all operations.

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

The company commits to the sustainable forestry policy through multiple policies. However, only some policies are applicable to suppliers.

3. High-level position of responsibility for sustainability?

The company reports that Pablo Machado is temporarily heading the Sustainability Executive Board.

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

The company has a Sustainability Committee in which 3 members have responsibility for sustainability.

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

0 - The company has reported 7 members on its Management team. The gender balance is not directly reported by the company. However, the number of women can be calculated from biographies.

6. Percentage or number of women board members?

3 - The company reports that it has three women on its board of nine 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] The company is a member of FSC, PEFC, UNGC and Natural Capital Coalition.

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

The company has reported various projects and initiatives in collaboration with stakeholders such as the Cooperative Program on Environmental Monitoring in Micro Watersheds, Caring for Water Program, Planting approximately 1.2 million seedlings per day, Ecological Restoration Program to contribute to the conservation of biodiversity, generating social benefits and establish ecological corridors.

9. Sustainability report published within last two years?

The company published a sustainability report in 2022.

10. Reports through standardised reporting systems?

The company has prepared its Sustainability Report 2022 in accordance with the GRI 1: Foundation 2021.

11. Climate risks assessment available?

The company's CDP Climate Change questionnaire includes actual, potential impacts of climate change on the company, metrics, targets and processes used to assess or manage climate risks and responsibilities. However, the CDPs are not externally verified.

12. Natural capital assessment available?

The company has identified dependencies on natural capital but has not quantified it.

13. Lists countries and operations?

(Plantation and Ports) - Brazil, (Limeira, Suzano, Rio Verde and Jacare? Mills) - Sao Paulo.

14. Lists countries sourcing from?

The company reports the region of its local suppliers. However, it does not cover the whole scope of operations.

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

2600000 - The company has reported 2.6 million hectares of land of which 1.6 million hectares are planted eucalyptus forests, 1 million hectares areas are dedicated exclusively to conservation and approximately 91,000 hectares are occupied by infrastructure.

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

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

17. Total area of forest plantation (ha)?

1583650 - The company's total planting area is 1,583,649 ha as of 2022.

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

103407 - The company reports 103,406.72 ha as the planted area within outgrower schemes.

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

126005 - The company reports it has 126,005 ha of 'planted and available' area in 2020. However, no separate figure for unplanted areas could be found and information is between two to five years old.

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

1095480 - The company reports its Protected area and HCV area. The total conservation set-aside area is 1,095,475.94 ha.

21. Area of Intact Forest Landscape (ha)?

0

22. Number of Forest Management Units (FMUs)?

5 - The company has 5 FMUs.

23. Maps of forest management units (FMUs)?

The company has total 5 FMUs but coordinates are located in FSC reports of only 3 FMUs. However, the estate boundaries are not reported.

24. Forest management plans available for all FMUs?

The company provides forest management plans for all the FMUs on its website.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company's forest management plans include monitoring information. This information is externally verified by SCS Global.

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?

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

12 - The company reports that it has 12 mills in its Annual Report 2021.

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

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

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

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

36. Number of third party supplying mills?

29700 - The company has reports that it sources from 29,700 registered suppliers. However, figures for supplying mills are not reported.

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

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

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

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification. The company also reports limited information on procedures to trace raw materials to the origin.

40. Percentage of supply traceable to country of harvest?

100 - The company states that 100% of supply is traceable to the country of harvest.

41. Procedures to trace raw materials to FMU level?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification.

42. Percentage of supply traceable to FMU level?

The company reports that 100% of wood supply is traceable to FMU level.

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

The company's statement is unclear about having 100% percent of the supply verified by third parties as being legally compliant. It also fails to report on the legality verification system.

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

[Externally verified] 83.03% - 83.03% of the total area is verified as being legally compliant with FSC and PEFC/CERFLOR certifications.

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

All supply in 2022 was FSC and PEFC verified.

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

100% - All supply in 2022 was FSC and PEFC verified.

47. Percentage area (ha) FSC FM certified?

70.9% - The company reports that 70.90% of its landbank is FSC-FM certified.

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

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

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 or PEFC controversial sources requirements.

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

The company does not disclose the percentage of PEFC-certified areas. It only reports collective figures for both PEFC and FSC Certification.

52. Commitment to zero conversion of natural ecosystems?

The company commits to zero conversion of natural ecosystems through the CDP report. However, the company does not make a commitment through its own reporting.

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

The company commits to zero conversion of natural ecosystems for its operations and supply chain through the CDP report. However, the company does not make a commitment through its own reporting.

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. The company also commits to zero deforestation through its own reporting.

55. Commitment to zero deforestation applies to all suppliers?

The company's commitment to zero deforestation does not apply to its suppliers.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). As the policy requirements do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's partial FSC FM or CoC certification.

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

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

The company reports monitoring of deforestation including the extent of the area monitored and the time frame. However, the information is not externally verified.

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

The company does not report monitoring of deforestation 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 it has recorded zero deforestation in its eucalyptus plantation areas in 2021. However, no cut-off was mentioned.

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

The company reports zero deforestation in its eucalyptus plantation areas. However, it doesn't state the amount of deforestation and/or ecosystem conversion recorded in supplier operations.

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

The company reports restoration activities in the Amazon, Cerrado and Atlantic Forest biomes. However, it is not in concern with noncompliant deforestation.

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] The company reports different landscape restoration activities including starting to implement three biodiversity conservation corridors and initiating the largest forest formation program in the world by planting approximately 1.2 million seedlings per day. This information is externally verified.

65. Biodiversity policy?

The company reports commitment to the protection and conservative of biodiversity. However, no targets and details could be found.

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 Golden Parakeet (Guaruba guarouba), Jaguar, the Lineares Lizard as endemic species referring to the IUCN list. This information is externally verified by PWC Brazil.

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.The company also reported Examples of species and/or habitat conservation management. The company also reports its long-term goal for the protection of riparian forests and its alliance for the restoration of the Amazon rainforest.

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

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

71. Commitment to protect forest areas from illegal activities?

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

73. Evidence of protecting forest areas from illegal activities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. The company also reports that it installs identification and guidance signs in all its operating units aimed at preventing and mitigating the impacts caused by illegal practices.

74. 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.

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 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?

78. High Conservation Value (HCV) assessments available?

The company's High Conservation Value (HCV) assessments are available in public summaries and HCV reports of each FMU. The information is self-reported.

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

The company's High Conservation Value (HCV) management and monitoring plans are available in the HCV reports of each FMU. However, information is not externally verified.

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

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

82. High Carbon Stock (HCS) assessments available?

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

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

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

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

The company reports the social and environmental impact assessments (SEIAs) and associated management and monitoring plans in the Forest Management Plans of all FMUs. However, the information is not externally verified.

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?

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

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

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

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

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

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

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

95. Commitment to reduced impact logging?

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

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

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

97. Evidence of implementing reduced impact logging practices?

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

98. Commitment to zero burning?

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC. 80% of the land is certified by CERFLOR (PEFC - Brazil) and FSC FM. Therefore percentage of PEFC FM cannot be calculated. The company reports that it maintains towers, meteorological stations and a risk assessment process for new fire outbreaks. It also states that firefighting teams are trained and equipped to maintain strips of soil cleared of any vegetation to prevent fire from spreading.

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

10887 - The company recorded 10,887 cases of fire in 2022.

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

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

The company commits to reducing GHG emissions intensity by 15% by 2030.

104. GHG emissions intensity?

The company reports GHG emissions intensity (including scope 1 and 2) as 0.1962 tCOe/t in 2022.

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

The company has reported data on biogenic emissions by land use. However, it has not reported data on GHG emissions from land-use change in its own operations.

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

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company has reported GHG emission intensity for 2021 (0.1995 tCO2e/t) and 2022 (0.1962 tCO2e/t). The reported figure shows a reduction from the previous year and the information is also externally verified by PWC.

108. Methodology used to calculate GHG emissions?

The company uses the Greenhouse Gas Protocol: the Corporate Accounting and Reporting Standard, WRI & WBCSD (2004), guides, guidelines and calculation tools of the Brazilian GHG Protocol Program (PBGHGP) of FGV (2020), 2006 IPCC Guidelines for National Greenhouse Gas Inventories, IPCC (2006), Calculation Tools for Estimating Greenhouse Gas Emissions from Pulp and Paper Mills, NCASI (2005) to calculate GHG emissions.

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

The company reports a target to reduce specific water withdrawal limits by 15% by 2030. However, it does not specifically commit to improving water use intensity.

110. Water use intensity?

5.62 - The company reports a water consumption figure. However, it is unclear if it covers all forestry operations.

111. Progress towards commitment on water use intensity?

[Externally verified] The company reports that water consumption intensity has increased between 2021 (5.47 m?/t) and 2022 (5.62 m?/t).

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

The company has reported its BOD and COD figures. However, no commitment could be found.

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

[Externally verified] The company reports progress on reducing COD levels. However, it is unclear if this data covers all forestry operations.

114. Treatment of pulp and paper mill effluent?

[Externally verified] The company reports that it treats wastewater effluents. However, it does not explicitly mention pulp and paper processing waste. This information is externally verified by PWC.

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

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

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

[Externally verified] The company states that about 80% of water captured is recirculated within the production process before being treated and returned to the environment. However, it is unclear if this covers the whole scope of operations. The information is externally verified by PWC.

117. Commitment to protect natural waterways through buffer zones?

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 minimising the use of chemicals but does not mention chemical fertilisers or 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?

[Externally verified] The company states that it uses an elemental chlorine-free bleaching process and reports the production of pulp without the use of chlorine dioxide in bleaching at the Jacare? unit. The information is externally verified by PWC.

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

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

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

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

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

The company reports a list of chemicals used in its 3 FMUs only. It does not cover the whole scope of operations.

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. The company also states that it uses precision forestry methods to dispense an exact measure of fertilizer to enable optimum yields and uses Biosludge as a source of energy for the boilers.

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] The company has a waste management system in place, including measures to tranform inorganic waste into soil acidity correctors which are used in forestry operations. The information is externally verified by PWC.

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 human rights through its corporate human rights policy.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the UN Guiding Principles on Business and Human Rights.

132. Progress on human rights commitment ?

[Externally verified] The company reports that it provided human rights training to 396,930 employees in 2022, conducted a corporate due diligence process for mapping human rights and also participated in the action platform for Human Rights that encourages debate about the role of companies regarding human rights issues. The information is externally verified.

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 commits to respecting indigenous and local communities' rights in its own reporting.

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

The company commits all suppliers to the ILO Indigenous and Tribal Peoples Convention (no. 169).

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

The company commits to respect legal and customary land tenure rights.

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

The company commits all suppliers to respect legal and customary land tenure rights.

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

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

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

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. The company also reports that it has engagement management goals and systems that allow it to collect data and manage relationships with stakeholders' demands, and provide them with information about its operations, this exchange is essential to mitigate risks of conflict, build trust, and access partnership opportunities. However, this information is limited but externally verified.

141. Details of process for addressing land conflicts available?

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

[Externally verified] The company has signed three important initiatives to advance women in business. The company provides an 18-month programme that includes workshops to address internal barriers to inclusion. In addition to this, the company also invested up to R$5 million in WE Ventures, a fund launched in 2019 that supports startups led by women. However, it is unclear if it covers all forestry operations. The information is externally verified by PWC.

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?

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

145. Commitment to provide 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 reports that its Basic Environmental Plan (BEP) allocates R$48 million for initiatives in the areas of health, education, housing, public and traffic safety, including the expansion of the municipal hospital, the construction of low-income family homes, road improvements and the renovation of federal highway police and military police facilities in the operating region.

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

The company states to provide professional training to local residents to create jobs and generate income. However, it does not report a commitment to provide business or work opportunities for local communities.

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

This indicator is disabled as the company reports that it 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. The company also commits to the International Labor Organization's (ILO) Declaration on Fundamental Principles and Rights at Work in its own reporting.

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

The company's commitment to the International Labor Organization's (ILO) Declaration on Fundamental Principles and Rights at Work also applies to its 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 (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by either FSC or PEFC, whichever is highest.

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's commitment to eliminating gender-related discrimination with regard to employment applies to all suppliers.

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

[Externally verified] The company reports that it has a 'Plural Programme', aimed at fostering a culture of diversity appreciation and inclusion within the company. In addition to this, it has also provided online training to employees on diversity and inclusion and has resolved all the discrimination-related cases received in 2022. The information is externally verified by PWC.

155. Percentage or number of temporary employees?

24132 (56.54%) - The company reports that it has 24,132 (56.54%) temporary employees.

156. Percentage or number of women employees?

3433 (18.51%) - The company reports having 3,433 (18.51) female employees.

157. Commitment to pay a living wage?

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

159. Progress on commitment to pay a living wage?

[Externally verified] 100% - The company reports the ratio between the lowest wage and the local minimum wage for all its units. The data shows that each unit pays either equal to or higher than the minimum wage. This information is externally verified.

160. Reporting of salary by gender?

The company reports the ratio of base salary between women and men. However, it is unclear if this data includes all employees.

161. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification. The company also has a health and safety policy but it does not refer to the ILO Code of Practice on Safety and Health in Forestry Work.

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

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

163. Provision of personal protective equipment and related training?

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?

0.37 - The company reports the lost time injury frequency rate as 0.37 in 2022.

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

0 - The company reports 0 fatalities in 2022.

166. Commitment to support smallholders?

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

[Externally verified] The company reports that the Semear Program (Bahia state) and Integrated Supplier Development Program (Prodfor) aims to support local wood suppliers. This information is externally verified by PWC.

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

[Externally verified] 150 - The company states that 150 people participated in the Semear Program. This information is externally verified by PWC.

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

The company has a process used to prioritise, assess and/or engage suppliers on compliance with its policy and/or legal requirements. However, this process does not include information on all three key elements of a due diligence system i.e. information gathering, risk assessment, and risk mitigation.

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

[Externally verified] 100% - The company reports that it evaluates and hires 100% of the wood suppliers in accordance with its requirements. This information is externally verified by PWC.

171. Suspension or exclusion criteria for suppliers?

The company reports that those suppliers who fall below the SPI (Supplier Performance Index) will be subjected to disqualification from its supply chain.

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

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

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?

[Externally verified] The company provides training to employees on anti-corruption policies and has an anti-corruption management team. This information is externally verified by PWC.

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?

The company discloses its management approach to paying taxes to governments and also states a governance body which is responsible for the tax strategy and its review.

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 has a whistleblowing channel and Ombudsman Policy that states how whistleblowers can report unethical conduct and how they are protected.

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

The company's grievance or complaints system is accessible to all stakeholders.

182. Details of complaints and grievances disclosed?

The company reportsa summary table on the number and types of complaints received.