Suzano S.A.

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

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

Only a few of the commitments reported by the company for sustainability state they apply to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports it has a chief sustainability officer.

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

5 - The company reports it has nine board members out of which five members have a role in the Sustainability and Strategy Committee of the company.

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

0 - The company reports eight members in the senior management/executive team but the gender balance is not directly reported by the company.

6. Percentage or number of women board members?

2 - The company reports nine members on the Board of Directors but the gender balance is not directly reported by the company.

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

FSC, PEFC, UNGC, New Generation Plantations. The company also reports the different membership of associations on its website.

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

Alliance for the Restoration of the Amazon, The Nature Conservancy (TNC), Pact for the Restoration of the Atlantic Rainforest, Laboratory of Ecology and Forest Restoration and the Laboratory of Tropical Forestry, University of São Paulo (USP), Sustainable Forest Mosaics Initiative (IMFS).

9. Sustainability report published within last two years?

Sustainability Report for 2019 is published by the company.

10. Reports through standardised reporting systems?

The company has prepared the Sustainability Report 2018 in accordance with the GRI standards and the same is published on the GRI database. For Sustainability Report 2019, the report is prepared in accordance with the GRI standards but the same is not yet published on the GRI database.

11. Climate risks assessment available?

The company reports that it is committed to reporting its practices and indicators in line with the recommendations of the TCFD and to continue advancing on this path.

12. Natural capital assessment available?

13. Lists countries and operations?

The company lists the countries and operations on its website.

14. Lists countries sourcing from?

The company only mentions that domestic suppliers come from all states in Brazil, while international suppliers include suppliers from all continents. The countries of sourcing from international suppliers are not reported.

15. 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 plantation forests.

16. Total area of forest plantation (ha)?

1,875,700 - The company has reported the area of plantation as 1,875,701.00 ha on its website.

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

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

133,539 - The company reports total areas for development by type of land use as 133,538.7 ha.

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

961,352 - The company reports the total conservation area as 898,488 ha on the indicators webpage and total HCV area as 62,864 ha in the Sustainability Report 2019.

20. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company has informed ZSL that it doesn't have any intact forest landscapes within its landbank.

21. Number of Forest Management Units (FMUs)?

5 - The company's website and FSC database has information on five FMUs.

22. Maps of forest management units (FMUs)?

The company mentions the shapefile for its forest base with names and the FSC reports mention the coordinates for three FMU's out of five. The estate boundaries are not available.

23. Forest management plans available for all FMUs?

The forest management plans of all FMUs are published on the company website except for FMP of Tres Lagoas.

24. Monitoring of forest management plan implementation available?

The monitoring details are available in the forest management plans of the respective FMUs, however the monitoring details for Tres Lagoas unit is not available.

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

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

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

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

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

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

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

29. Number of company owned sawmills?

This indicator is disabled as the company reports that it doesn't own sawmills.

30. Names and locations of company owned sawmills?

This indicator is disabled as the company reports that it doesn't own sawmills.

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

8 - The company reports it owns 10 mills in total out of which eight mills are of pulp and paper.

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

The company reports the names and locations (in shapefile of Brazil) of all pulp and paper mills.

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

This indicator is disabled as the company reports that it doesn't own sawmills.

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

35. Number of third party supplying mills?

The company reports that in 2019 it had 10,255 suppliers, while in its database, there were 35,964 registered suppliers. Both data consider headquarters and branch. These numbers include international suppliers, individuals, legal entities, landowners, public agencies, carriers, among others. No separate figures of supplying mills is reported.

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

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

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

Partial points are awarded as company has some of its supply FSC/PEFC CoC certified.

39. Percentage of supply traceable to country of harvest?

100 - The company states that 100% of wood from supplying factories/operations is traceable to the level of forest management unit, which automatically means it is traceable to the country level as well.

40. 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) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). 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.

41. Percentage of supply traceable to FMU level?

The company states that 100% of wood from supplying factories/operations is traceable to the level of forest management unit.

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

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

87.22% - The company reports that 85% of its operational area is FSC and PEFC/CERFLOR certified but the actual figures of total landbank and FSC/PEFC-certified landbank sum up to 87.22%.

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

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

The company reports that 100% of its wood supply for all units is verified by third parties to be in legal compliance, but the verification system is not reported.

46. Percentage area (ha) FSC FM certified?

87.22% - The company reports that 85% of its operational area is FSC FM certified but the actual figures of total landbank and FSC-certified landbank sum up to 87.22%.

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

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

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

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

51. Commitment to zero deforestation or zero conversion of natural ecosystems?

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). Full points have therefore been awarded on the basis of the company's FSC-certification/FSC membership and PEFC CoC certification. The company's wood purchase policy also reports the application of commitment to all sourcing.

53. Criteria for defining deforestation?

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

54. Evidence of monitoring deforestation?

55. Amount of illegal/non-compliant deforestation recorded?

56. Amount of illegal//non-compliant deforestation recorded in supplier operations?

57. Commitment to restoration of non-compliant deforestation/conversion?

58. Commitment to restoration of non-compliant deforestation/conversion applies to all suppliers?

59. Implementing a landscape or jurisdictional level approach?

The company reports implementing a landscape approach and gives examples. Partial points have been awarded as the information is not externally verified.

60. Commitment to biodiversity conservation?

61. Commitment to biodiversity conservation applies to all suppliers?

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

The company has identified species of conservation concern referencing the IUCN system of classification.

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

Points for external verification have been awarded on the basis of the company's FSC/PEFC-certified landbank (87.22%). The examples of habitat conservation are also reported by the company on its indicators webpage.

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

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

66. Commitment to protect forest areas from illegal activities?

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

68. Evidence of protecting forest areas from illegal activities?

Points for external verification have been awarded on the basis of the company's FSC/PEFC-certified landbank (87.22%). The company also reports examples on its indicators webpage.

69. Commitment to no use of genetically modified organisms?

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

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). Full points have therefore been awarded on the basis of the company's FSC-certification/FSC membership and PEFC CoC certification.

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

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

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

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

73. High Conservation Value (HCV) assessments available?

The HCV reports are available on the company website for Sao Paulo, Mucuri and Maranhao units only. The HCV assessment for Aracruz and Tres Lagaos unit are not available.

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

The HCV management and monitoring plans are available only for Mucuri, Sao Paulo, Maranhao and Aracruz units. The HCV monitoring and management plan for Tres Lagoas unit is not available.

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

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

77. High Carbon Stock (HCS) assessments available?

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

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

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

SEIA summaries avaliable in FMPs. Partial points are awarded as the information is not externally verified.

81. 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.

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

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

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

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

This indicator is disabled as the company reports that it doesn't have landbank on peat.

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

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

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

The company reports that it does not have operations on peatland. Points for external verification have been awarded on the basis of the company's FSC-certified landbank (87.22%).

89. Commitment to reduced impact logging?

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

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

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

91. Evidence of implementing reduced impact logging practices?

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

92. Commitment to zero burning?

93. Commitment to zero burning applies to all suppliers?

94. Evidence of fire monitoring and management?

Points for external verification have been awarded on the basis of the company's PEFC certification. The company also reports evidence for fire monitoring and management in its Sustainability Report 2019.

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

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

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

The company commits to reduce emissions intensity (tCO2e/adt) by 15% (Scope 1 and 2 emissions) by 2030.

98. GHG emissions intensity?

The company reports GHG emissions intensity, in t of CO2 equivalent/ton of product as 0.3369.

99. GHG emissions from land use change?

100. Progress towards commitment to reduce GHG emissions intensity?

The company's 2018 GHG emissions intensity figure was 0.4 and for 2019 the GHG emissions intensity figure is reported as 0.3369.

101. Methodology used to calculate GHG emissions?

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

The company commits to reach 25.3 m3 per ton of product (pulp and paper) in the next 10 years (2030).

103. Water use intensity?

104. Progress towards commitment on water use intensity?

105. Time-bound commitment to improve water quality (BOD and COD)?

106. Progress towards commitment on water quality (BOD and COD)?

The company reports 2018 BOD and COD figures for only Suzano's operations. For 2019, BOD and COD figures are available for all units. The company has not reported a target for BOD and COD.

107. Treatment of pulp and paper mill effluent?

The company reports information on effluent treatments from mills. Partial points have been awarded as the information is not externally verified.

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

This indicator is disabled as the company reports that it doesn't own sawmills.

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

110. Commitment to protect natural waterways through buffer zones?

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

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC/PEFC-certification. As the requirements of these certifications do not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded for this indicator.

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

The company only mentions that it works in the search for process efficiency, with the objective of reducing the consumption of water, energy, chemicals and waste generation through the closing of circuit and the reuse of materials.

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

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

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

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

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

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

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

120. Implementation of commitment to reduce chemical usage?

Points for external verification have been awarded on the basis of the company's FSC-certified landbank.

121. Integrated Pest Management (IPM) approach?

Points for external verification have been awarded on the basis of the company's FSC-certified landbank. The company also reports its integrated pest and disease management approach through its website.

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

The company reports its waste management system for all units. Partial points have been awarded as the information is not externally verified.

123. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004). Full points have therefore been awarded on the basis of the company's FSC-certification/FSC membership. The company also makes commitment to human rights through its code of conduct policy.

124. Commitment to human rights applies to all suppliers?

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

125. Progress on human rights commitment ?

The company provides details of training given to employees and security personnel, concerning human rights. Partial points have been awarded as the information is not externally verified.

126. Commitment to respect Indigenous and local communities' rights?

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

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

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

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

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

The company makes this commitment through the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). Full points have therefore been awarded on the basis of the company's PEFC CoC certification.

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

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

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

133. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC-certification. As the P&C do not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded for this indicator. The company has also reported different activities on its indicators web page.

134. Details of process for addressing land conflicts available?

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

136. 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.

137. 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 plantation forests.

138. Commitment to provide essential community services and facilities ?

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

Points for external verification have been awarded on the basis of the company's FSC-certified landbank. The company also mentions different essential services provided to the community on its indicators webpage.

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

The company has not reported a direct commitment but it reports details on number of employees hired from local communities.

141. 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.

142. 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) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). Full points have therefore been awarded on the basis of the company's FSC-certification/FSC membership and PEFC CoC certification.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2013). Full points have therefore been awarded on the basis of the company's FSC-certification/FSC membership and PEFC CoC certification.

144. Progress on commitment to respect all workers' rights?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC/PEFC-certification. As the requirements of these certifications do not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded for this indicator.

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

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

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

The company states it has a plural program in place which promotes non-discrimination in the workplace along with fostering a culture of valuing diversity and encouraging inclusion in the company. Partial points have been awarded as the information is not externally verified.

148. Percentage or number of temporary employees?

9 (0.1%) - The company reports it has nine temporary employees out of 13,021 employees of Suzano. However, it is unclear if this covers all operations as the company has reported the total number of employees as 36,547 in its Sustainability Report.

149. Percentage or number of women employees?

1,901 (14.6%) - The company reports it has 1,901 women employees out of 13,021 employees of Suzano. However, it is unclear if this covers all operations as the company has reported the total number of employees as 36,547 in its Sustainability Report.

150. Commitment to pay at least minimum wage?

151. Commitment to pay at least minimum wage applies to all suppliers?

152. Progress on commitment to pay at least minimum wage?

The company has reported the ratios of standard entry level wage compared to local minimum wage for all its units as per GRI guidelines. Partial points have been awarded as the information is not externally verified.

153. Reporting of salary by gender?

The company has reported the ratio of basic salary and remuneration of women to men in line with GRI reporting, however it is unclear if this includes temporary employees.

154. Commitment to address occupational health and safety?

The company has a commitment to safety, health and quality of life, however the commitment does not refer to ILO Code of Practice on Safety and Health in Forestry Work.

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

The company reports that the commitment applies to all suppliers but there is no information on reference to ILO Code of Practice on Safety and Health in Forestry Work. Thus, partial points are awarded.

156. Provision of personal protective equipment and related training?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC/PEFC-certification. As the requirements of these certifications do not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded for this indicator.

157. Time lost due to work-based injuries?

The company reports lost time frequency rate and number of lost time injuries for all its departments including its forestry department.

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

1 - The company reports one fatality as a result of work related injury in its forestry operations.

159. Commitment to support smallholders?

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

Supplier Development and Qualification Program (Mato Grosso do Sul state), Integrated Supplier Development and Qualification Program (Espírito Santo state), development of local partners (Bahia state).

161. Percentage of outgrower scheme and/or independent smallholders involved in programme?

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

The company reports the process used to engage suppliers as per the company's legal requirements. However, the process does not cover all three key elements of a due diligence system.

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

100% - The company reports that 100% of its wood suppliers are evaluated and/or hired in accordance with company requirements, per unit.

164. Suspension or exclusion criteria for suppliers?

The company reports it has a supplier performance assessment system, however there is no information on steps taken or timeframes for action in case of rejected suppliers.

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

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

167. Commitment to ethical conduct and prohibition of corruption?

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

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

The company has reported various means of communication available and used to disseminate the Anti-Corruption Policy guidelines. Partial points have been awarded as the information is not externally verified.

170. 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.

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

The company has disclosed its management approach to tax/fees and payments to governments but there is no tax policy publicly available.

172. 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.

173. Whistleblowing procedure?

The company reports it has a whistleblowing channel and disciplinary measures policy which details the procedures followed for whistleblowing. However, this policy could not be found publicly available.

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

175. Details of complaints and grievances disclosed?