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 who advise the board on issues related to the company's strategic positioning, including risks and opportunities associated with social and environmental issues that may have a significant impact on the business. However, the highest position responsible for sustainability other than the board is not reported.

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

The company reports its Board of Directors, supported by the Sustainability Committee, is responsible for overseeing environmental, sustainability and governance (ESG) matters. Board members Daniel Feffer, David Feffer, Gabriela Feffer Moll, and Walter Schalka are members of the sustainability committee.

5. Reports gender balance of senior management team?

0 - The company reports eight members as part of its management team, all of whom are male. The gender balance is not directly reported by the company and was calculated from the staff profiles.

6. Reports gender balance of board members?

3 - The company reports nine members as part of its board, three of whom are female. Data as of 2023.

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 reports information on multiple collaborations with stakeholders, some of which include a partnership with the SOS Mata Atlântica Foundation in the Planos da Mata ("Plans for the Forest") project, which aims to strengthen municipal governance for the protection and sustainable use of the Atlantic Forest, partnership with researchers from the Federal University of Viçosa (UFV) for conservation of threatened muriqui species.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2024, covering the year 2023.

10. Reports through standardised reporting systems?

The company has 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).

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)?

2457450 - The company reports it controls 2.7 million ha of land for forestry, however this figure is only approximate. The company also indirectly reports that it operates 2,457,453.89 ha of land for forestry however this figure is complicated to calculate.

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)?

1706040 - The company reports the total land area used for plantations, animal products, and minerals as an aggregate figure of 1,706,038.46 ha. Data as of 2023.

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

102317 - The company reports 102,317.39 ha as the planted area within outgrower schemes. Data as of 2023.

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

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

92757.2 - The company reports the total conservation area as 92,757.17 ha. Data as of 2023.

21. Area of Intact Forest Landscape (ha)?

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 the company's FMUs are publicly available.

25. Monitoring of forest management plan implementation available?

[Externally verified] The company's forest management plans of the respective FMUs include the monitoring plan as well. 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 operate in a country currently covered by Open Timber Portal.

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

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

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

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

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

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?

15 - The company reports it operates 12 mills of its own and has 2 mills in partnership with Veracel in Brazil and Spinnova in Finland. The company also has one mill under construction which is expected to start operations by June 2024.

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 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?

14672 - The company has reported it had a total of 14,672 suppliers in 2023. 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?

100 - 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. The company's own reporting also states that 100% of its supply was traceable to the origin level in 2023.

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?

84.6% - The company reports that 2,079,154.31 ha of 2,457,453.89 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?

100% - The company reports that 100% of its supply is FSC CoC or PEFC CoC certified.

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

100% - The company reports that 100% of its supply is FSC CoC or PEFC CoC certified.

47. Percentage area (ha) FSC FM certified?

84.6% - 2,079,154.31 ha of the company's total landbank of 2,457,453.89 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?

42.57% - The company reports that 42.57% of the outsourced wood was FSC FM certified in 2023.

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)?

2079520 (84.62%) - 2,079,516.91 ha of the company's total landbank is PEFC FM certified, however the company does not report PEFC FM and FSC FM certified areas separately so the percentage area PEFC certified (excluding FSC certified areas) cannot be calculated.

52. Commitment to zero conversion of natural ecosystems?

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

54. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. 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 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?

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

618 - The company reports zero deforestation in its plantation areas and 618 ha of deforestation in its conservation areas in 2021 and 2022. However, a cut-off date beyond which deforestation will not be accepted is not reported by the company.

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

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

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

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] 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 2023, the company connected 55,600 ha of fragments of native vegetation through the implementation of 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. Additional points have been awarded according to the percentage of company landbank certified by FSC and PEFC. 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. Additionally, the company also has a program for the conservation of Muriquis.

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 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 FSC certified but 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. Additional points have been awarded according to the percentage of company landbank certified by FSC and PEFC.

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 exclusively 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.

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 operate 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 OR only sources from plantations.

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 percentage of company landbank certified by PEFC. The company's own reporting states it maintains towers, weather stations and a risk assessment process for new outbreaks and has a real-time satellite monitoring system that can detect hot spots in and around 100% of its forest areas.

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

8797 - The company reports it recorded 8,797 fire outbreaks in 2023.

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 0.2057 tCO?e/tonne in 2023.

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 GHG emissions intensity (Scope 1 and 2) for 2021 (0.1995 tCO2e/t), 2022 (0.1962 tCO2e/t), and 2023 (0.2057 tCO2e/t). However, the intensity has increased in 2023 as compared to the previous years.

108. Methodology used to calculate GHG emissions?

The company reports GWP indices from the Fourth Assessment Report (AR4) of the Intergovernmental Panel on Climate Change (IPCC) were used to calculate GHG emissions.

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

The company reports to reduce its water withdrawal intensity per salable product in its industrial operations by 15% by 2030. However, this information does not cover the company's entire operations and is not intensity-based.

110. Water use intensity?

6.02 - The company reports water consumption intensity for its industrial operations as 6.02 m³/tonnes in 2023. For forestry operations, the company reports water consumption as 1,596,535.67 m3. However, the figures are not reported as intensity for its forestry operations.

111. Progress towards commitment on water use intensity?

The company reports water consumption intensity for its industrial operations as 6.02 m³/tonnes in 2023 and 5.50 m³/tonnes in 2022. For forestry operations, the company only reports water consumption as 1,596,535.67 m3 in 2023 and 1,651,233.91 m3 in 2022. The intensity of the company's industrial operations has increased in 2023.

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

The company reports that its BOD and COD levels in 2023 were 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 IPPC.

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

The company reports a reduction in its COD levels in 2023. However, the information reported is not externally verified.

114. Treatment of pulp and paper mill effluent?

The company reports treating wastewater before discharge, however, it does not explicitly mention pulp and paper processing.

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 OR only trades wood/wood fibre.

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?

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 only reports that its bleaching processes are elemental chlorine-free (ECF).

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 chemicals used for some parts of the company's 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.

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 and PEFC. The company's own reporting states using biological control alternatives to replace the use of pesticides in its eucalyptus farms. In 2023, the company produced approximately 249 million natural enemies of pests in laboratories, which were released across 343,245 ha.

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 since 2022, it has been carrying out corporate due diligence, including mapping human rights risks and identifying opportunities to improve the existing management process. However, the information reported 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?

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 reports to mitigate the negative social impacts of its business which includes conflicts with customary/ traditional uses of forest resources in preservation and conservation areas through participatory processes that consist of public disclosure of the results of environmental and social impact assessments, stakeholder engagement plans based on assessments of the different groups, committees and processes for comprehensive consultation with the local community, including vulnerable 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 the launching of the Elos D+ Program that aims to accelerate the career of women and Black employees, providing digital education to women, and investing to finance the women in Action project. 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 operate in a country currently covered by Open Timber Portal.

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

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 reports 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 percentage of company landbank certified by FSC. The company also reports supporting the communities through education programs and the Semente Project which aims to create jobs and generate income for families in situations of social vulnerability through training, mentoring and support in the job market.

147. Commitment to provide business/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 does not operate in a country currently covered by Open Timber Portal.

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

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

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 gender-related discrimination. However, the commitment is unclear and doesn't mention discrimination with regards to employment.

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. In 2023, the company received three complaints of discrimination, of which two cases were closed and one is currently under investigation. Evidence is not externally verified.

155. Percentage or number of temporary employees?

28705 (58%) - The company reports 28,705 (58%) temporary employees in 2023.

156. Reports gender balance of employees?

4125 (20%) - The company reports having 4125 (20%) female employees in 2023.

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, it is unclear if it 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?

100% of the supply is PEFC and FSC COC certified.

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?

0.27 - The company has reported the lost time injury frequency rate as 0.27 in 2023.

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

4 - The company reports four fatalities, covering its employees and contractors in 2023.

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?

1765 - The company reports that in 2023, the Forest Partnership Program impacted around 1,765 small landowners. However, the figures are approximate and not externally verified.

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?

981 - The company reports that in 2023, 981 documentary and field audits were carried out, including wood supply and services for harvesting and transporting wood. However, the information reported is not externally verified.

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 own reporting states that those suppliers who fall below the SPI (Supplier Performance Index) 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 COC certified.

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

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and 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 carries out communication and awareness campaigns to reinforce its culture of ethics and compliance and that all new employees are trained on its Code of Ethics and Conduct upon joining, which includes AntiCorruption Policy. In 2023, 21 confirmed cases of corruption were observed in the company. However, the 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 operate 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 operate 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?