Suzano SA

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

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

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

The company has published a sustainable forestry policy which applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports it has a sustainability committee made up of nine members whose mission is to help define the company's strategic position, identifying social and environmental risks and opportunities and their direct and indirect impacts on company operations. However, the highest position responsible for sustainability excluding board members is not reported.

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

The company reports that the sustainability issues are handled by its board of directors, advised by the sustainability committee. Board members Maria Priscila Rodini Vansetti Machado, Daniel Feffer, David Feffer, Gabriela Feffer Moll, and Walter Schalka are part of the sustainability committee.

5. Reports gender balance of senior management team?

1 - The company reports seven members as part of its management team, of which one is a female. The gender balance is not directly reported by the company and was calculated from staff profiles.

6. Reports gender balance of board members?

2 - The company reports nine members as part of its board, two of whom are female. Data as of 2024.

7. Member of multiple industry schemes or other external initiatives to reduce negative environmental or social outcomes associated with timber and pulp production?

[Externally verified] FSC, 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 reports information on multiple collaborations with stakeholders in 2024. The company signed a cooperation agreement with Conservation International (CI-Brazil) for the conservation of biodiversity, the restoration of ecosystems and the socioeconomic development of communities in the Amazon, Atlantic Forest and Cerrado regions. Additionally, the company partnered with the Rainforest Alliance, joining its Forest Allies. This community supports the exchange of best practices and solutions to protect, restore and enable responsible management of tropical forests.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2025, covering the year 2024.

10. Reports through standardised reporting systems?

The company's latest sustainability report is prepared in accordance with the GRI Standards for the period from January 2024 to December 2024, as per GRI 1: Foundation 2021 requirements. Additionally, the company has also submitted CDP questionnaires for Climate Change, Forests, and Water Security in 2023.

11. Climate risks assessment available?

The company's CDP Climate questionnaire is publicly available and contains a comprehensive risk assessment. However, the information is not externally verified.

12. Natural capital assessment available?

The company has identified and quantified dependencies on natural capital but has not set actions.

13. Lists countries and operations?

Brazil (plantations, pulp and paper mills), Finland (pulp mill), USA (pulp and paper mills).

14. Lists countries sourcing from?

The company only states that local procurement (Brazil) represented 34% of its global procurement spend in 2023. This information does not cover all procurements of the company.

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

2546530 - The company reports it controls 2.9 million ha of land for forestry, however, this figure is only approximate. The company also indirectly reports that it operates 2,546,531.54 ha of land for forestry however, this figure has been calculated from multiple different figures.

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

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

17. Total area of forest plantation (ha)?

1768470 - The company reports the total land area used for plantations, animal products, and minerals as an aggregate figure of 1,768,470 ha. Data as of 2024.

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

10438100 - The company reports 104,380.85 km2 as the planted area within outgrower schemes. Data as of 2024.

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

0

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

85054.5 - The company reports the total conservation area as 85,054.47 ha. Data as of 2024.

21. Area of Intact Forest Landscape (ha)?

0

22. Number of Forest Management Units (FMUs)?

5 - The company operates five FMUs.

23. Maps of forest management units (FMUs)?

24. Forest management plans available for all FMUs?

Forest management plans for all FMUs of the company are publicly available.

25. Monitoring of forest management plan implementation available?

[Externally verified] All of the company's forest management plans include a monitoring plan. This is externally verified by FSC reports of respective FMUs.

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

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

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

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

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

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

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

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

31. Names and locations of company owned sawmills?

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

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

18 - The company reports it operates 13 mills of its own in Brazil and two in the United States and has two mills in partnership: one with Veracel in Brazil and one with Spinnova in Finland. The company also has one mill under construction, which is expected to start operations by the fourth quarter of 2025.

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

The names and addresses of all company-owned pulp and paper mills are available on the company website.

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

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

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

36. Number of third party supplying mills?

15757 - The company reports it had a total of 15,757 suppliers in 2024. However, it is unclear if these represent supplying mills.

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 Principles and Criteria (FSC-STD-40-004 V3-1) and through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded as 100% of the company's wood/wood fibre supply is FSC and PEFC certified.

40. Percentage of supply traceable to country of harvest?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1) and through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded as 100% of the company's wood/wood fibre supply is FSC and PEFC certified.

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 the wood supply is traceable to the FMU level.

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

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

81.93% - The company reports that 2,086,391.09 ha of a total landbank of 2,546,531.54 ha is PEFC FM and FSC FM certified.

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

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

37.27% - The company reports that 37.27% of the outsourced wood was FSC FM certified in 2024.

47. Percentage area (ha) FSC FM certified?

81.93% - 2,086,391.09 ha of the company's total landbank of 2,546,531.54 ha 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?

37.27% - The company reports that 37.27% of the outsourced wood was FSC FM certified in 2024.

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)?

2086390 (81.93%) - 2,086,391.09 ha of the company's total landbank is PEFC FM certified.

52. Commitment to zero conversion of natural ecosystems?

The company commits to eliminate conversion of natural ecosystems but does not specify all natural ecosystems.

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

The company commits suppliers to no conversion of natural ecosystems, but does not specify all natural ecosystems.

54. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to zero deforestation through its own reporting.

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Partial points have been awarded for this indicator as 100% of the company's Timber & Pulp supply is FSC CoC certified but the certification requirements do not fully meet the SPOTT indicator criteria.

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

[Externally verified] The company reports it uses the map generated by the MapBiomas platform for deforestation in Brazil to analyse the geospatial information about deforested areas in the biomes where the company operates own and leased areas. Evidence is externally verified by Bureau Veritas.

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

The company reports that it monitors for deforestation in supplier operations using satellite images. However, limited details are provided.

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

1780.94 - The company reports zero deforestation in its plantation areas. It reports deforestation in its conservation areas as 120 ha in 2018/19, 154 ha in 2020, 634 ha in 2021/22, and 872.94 ha in 2023. However, the company does not report a cut-off date beyond which deforestation will not be accepted.

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?

The company commits to restore all cases of deforestation after 2008.

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

The company commits suppliers to restore all cases of deforestation after 2008.

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] The company reports the implementation of a biodiversity conservation project with multiple stakeholders, which aims to connect half a million hectares of priority areas for conservation in the Amazon, Atlantic Forest and Cerrado biomes by 2030. As of 2024, the company has connected 102,104.27 ha of fragments of native vegetation by implementing biodiverse models and ecological restoration initiatives in the three corridors. Evidence is externally verified by Bureau Veritas.

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. The company has also identified species of conservation concern using the IUCN system of species classification, however, the information reported is not externally verified.

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 reports that since 2010, it has been carrying out the Ecological Restoration Program, covering the Atlantic Forest, Cerrado and Amazon biomes in all its forestry operations.

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?

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Partial points have been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified and the certification requirements do not 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 (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's reporting states it has launched a Forest Guardians program, which aims to preserve the environment and protect its farms. This involves monthly campaigns with residents on topics such as illegal hunting, deforestation and forest fires. However, limited details are provided.

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. The company also states that the use of genetically modified organisms (GMOs) continues to be adopted exclusively in studies and controlled areas for research.

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

100% of the company's wood/wood fibre supply is FSC and PEFC COC certified.

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. The company also reports its own commitment to conduct High Conservation Value (HCV) assessments.

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. The company's own reporting also commits suppliers to conduct High Conservation Value (HCV) assessments.

78. High Conservation Value (HCV) assessments available?

High Conservation Value (HCV) assessments are available for all the company's operations. However, these assessments are not externally verified.

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

High Conservation Value (HCV) management and monitoring plans are available for all the company's operations. However, these are 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?

The company makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Partial points have been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified, and the certification requirements do not fully meet the SPOTT indicator criteria.

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?

Social and environmental impact assessments (SEIAs), and associated management and monitoring plans are available in the forest management plans of the company FMUs. However, these are 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 does not have forest management operations in a country currently covered by Open Timber Portal.

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

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

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

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

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

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

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

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

95. Commitment to reduced impact logging?

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

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

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

97. Evidence of implementing reduced impact logging practices?

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

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. The company's own reporting states it has observation towers, Vertical Take-Off and Landing (VTOL) drones, and Dispatch Centres in place to detect fires in and around the company areas.

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

2538 - The company reports it recorded 2,538 fire outbreaks in 2024.

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 the GHG emissions intensity (Scope 1 and 2) by 15%, by 2030 against the 2015 baseline.

104. GHG emissions intensity?

The company reports GHG emissions intensity (Scope 1 and 2) as 0.2046 tCO2e/tonne in 2024.

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

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

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports a decrease in GHG emissions intensity (Scope 1 and 2) in 2024 (0.2046 tCO2e/tonne) as compared to 2023 (0.2107 tCO2e/tonne). However, the information reported is not externally verified.

108. Methodology used to calculate GHG emissions?

The company reports it uses the GHG Protocol and ISO 14064 methodology to calculate GHG emissions.

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

The company reports to reduce its water withdrawal for industrial operations by 15% per ton of product by 2030.

110. Water use intensity?

26.5 - The company reports water withdrawal from industrial operations as 26.50 m³/t in 2024.

111. Progress towards commitment on water use intensity?

The company reports water withdrawal intensity for its industrial operations as 26.7 m³/tonnes in 2023 and 26.5 m³/tonnes in 2024. The intensity has improved in 2024 as compared to 2023, however, the figures are not externally verified.

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

As of 2024, the company's BOD and COD levels are within the international reference standards (between 0.3 and 1.5 kg/t and between 8.00 and 23.00 kg/t, respectively) established by the IPPC.

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

As of 2024, the company's BOD and COD levels (0.68 kg/t and 6.43 kg/t, respectively) are within the international reference standards (between 0.3 and 1.5 kg/t and between 8.00 and 23.00 kg/t, respectively) established by the IPPC. However, the information reported is not externally verified.

114. Treatment of pulp and paper mill effluent?

The company reports treating wastewater from pulp and paper operations before discharge. However, the information reported is not externally verified.

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

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

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

117. Commitment to protect natural waterways through buffer zones?

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

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

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

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

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

The company reports that it does not use elemental chlorine in its pulp-bleaching processes, and its operations utilise Elemental Chlorine-Free (ECF) technology. Only the company's Jacareí mill employs Total Chlorine-Free (TCF) technology. Evidence is not externally verified.

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 only reports the list of pesticides used.

127. Implementation of commitment to minimise inorganic fertiliser usage?

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

128. Integrated Pest Management (IPM) approach?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC. The company's reporting states that it is using biocontrol alternatives to replace the use of pesticides in its eucalyptus farms. In 2023, the company released approximately 340 million insects across 500,000 ha of forest, reducing the use of pesticides by approximately 17,100 kilos.

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

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria. The company also has its own waste management system in place, however, the information reported is not externally verified.

130. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also reports its own commitment to the United Nations (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 its suppliers to the United Nations (UN) Guiding Principles on Business and Human Rights.

132. Progress on human rights commitment ?

The company reports that in 2024, it focused on enhancing its due diligence processes by executing an internal communication plan on human rights and hosting a Training Day that involved 158 participants. It also reviewed 29 policies and documents to create a Human Rights Due Diligence Manual and established a specialized team for governance in this area. However, this information is not externally verified.

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. The company also reports its own commitment to the ILO Indigenous and Tribal Peoples Convention (no. 169).

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

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 fully meet the SPOTT indicator criteria full points have been awarded on the basis of the company's FSC and PEFC CoC certifications. The company also commits 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 makes this commitment through the PEFC International Standard (PEFC ST 2002:2020). Full points have therefore been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC certified.

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?

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 CoC certified (FSC-STD-40-004 V3-1) 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] 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's reporting indicates that it conducts ongoing community consultation to ensure stakeholder engagement and address community needs. Socio-economic assessments are done participatively to ensure sustainable positive impacts. Conflicts and social crises are monitored using a heatmap managed by the Social Relations area, with oversight from the Crisis and Shared Value committees or specific working groups.

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 provides multiple examples for the inclusion of women, some of which include D+, a career development program focused on women and black employees. During 2024, 217 people participated in this development journey that included mentoring sessions, assessments, sponsorships and exposure to internal opportunities. Another example is the company's Somar program, a partnership with the Brazilian National Service for Industrial Training (SENAI, in Portuguese) to train women and people with disabilities to work in entry-level positions in its industrial and forestry operations. Evidence is externally verified by Bureau Veritas.

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

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

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

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

145. Commitment to provide essential community services and facilities ?

The company commits 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 percentage of company landbank certified by FSC. The company also reports supporting infrastructure development, such as roads and schools, and by creating income-generating opportunities for people in situations of social vulnerability in the more than 220 Brazilian towns where it operates.

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

The company commits to providing business 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 does not have forest management operations in a country currently covered by Open Timber Portal.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also reports its own commitment to the ILO Declaration on Fundamental Principles and Rights at Work.

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. The company also commits all suppliers to the ILO Declaration on Fundamental Principles and Rights at Work.

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 FSC and PEFC.

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 suppliers to eliminating employment-based discrimination, however, the commitment does not specifically refer to gender-based discrimination.

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

The company reports it has a PLURAL program in place since 2019, which aims at promoting a culture of valuing diversity and encouraging inclusion and also has a committee made up of executive and representative leaders to discuss and decide on institutional diversity issues. In 2024, the company implemented awareness and engagement activities in addition to actions to fight discrimination. Evidence is not externally verified.

155. Percentage or number of temporary employees?

33009 (58.8%) - The company reports 33,009 (58.80%) temporary employees in 2024.

156. Reports gender balance of employees?

7909 (14.08%) - The company reports having 7909 (14.08%) female employees in 2024.

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?

The company only reports the ratio of the lowest wages paid to the employees compared to the local minimum wage for all its units.

160. Reporting of salary by gender?

The company reports the ratio of base salary between women and men. However, the information is not split by each employee category and by significant locations of operation in line with GRI reporting.

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 makes this commitment through the PEFC International Standard (PEFC ST 2002:2020) and the FSC Principles and Criteria (FSC-STD-40-004 V3-1). Partial points have been awarded for this indicator as 100% of the company's wood/wood fibre supply is PEFC and FSC certified and the certification requirements do not fully meet the SPOTT indicator criteria.

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?

0.4 - The company has reported the lost time injury frequency rate as 0.40 in 2024.

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

1 - The company reports one fatality, covering its employees and contractors in 2024.

166. Commitment to support smallholders?

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

The company reports it has a Forest Partnership Program which supports small wood suppliers by supplying and transporting eucalyptus seedlings, agricultural inputs, technical assistance (Good Forest Stewardship Practices), financial advances, and, since 2022, by offering forestry insurance. However, the information reported is not externally verified.

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

1930 - The company reports that in 2024, the Forest Partnership Program supported around 1,930 small landowners. However, the figures are approximate, and it is unclear what type of smallholders the company refers to.

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

The company reports that all its suppliers are assessed regularly for environmental and social risks. The details of the engagement process are reported by the company.

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

The company reports that in 2024, 958 documentary and field audits were carried out, including wood supply and services for harvesting and transporting wood. However, the information only covers the suppliers in Brazil.

171. Suspension or exclusion criteria for suppliers?

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 the requirements do not fully meet the SPOTT scoring criteria. The company's reporting states that those suppliers who fall below the actional plans of SPI (Supplier Performance Index) are blocked or suspended and will be subjected to disqualification from its supply chain. However, the time frames for action are not reported.

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) and through the PEFC International Standard (PEFC ST 1003:2010). Full points have therefore been awarded as 100% of the company's wood/woodfibre supply is FSC and PEFC certified.

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

The company reports that 100% of its supply is DCF. However limited details are provided on how this has been achieved and the information is between two and five years old.

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?

The company reports it implements a compliance program to fight corruption within the company. Through the company's internal training platform, UniverSuzano, all employees are required to participate in anti-corruption training. In 2024, the company did not record any incidents of public corruption but received 61 confirmed incidents (resulting in 71 corrective measures) which were related to conflicts of interest, misappropriation of resources, theft and/or robbery, manipulation of information, improper procedure, improper use of resources and bribery. This information reported is not externally verified.

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

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

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

The company 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 does not have forest management operations in a country currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company has a whistleblowing channel within its 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 ombudsman channel acts as a complaint reporting system, that is open to all stakeholders.

182. Details of complaints and grievances disclosed?