Veracel

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

The company has a generic policy but it does not cover environmental and social issues specific to sustainable forestry.

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

The company has a code of conduct for suppliers that covers some social and environmental issues specific to sustainable forestry.

3. High-level position of responsibility for sustainability?

The company has a Chief Sustainability and Corporate Relations Officer.

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

0 - Director of sustainability.

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

4 - The Global Report Initiatives report 2020 mentions that there are four women in the upper level team.

6. Percentage or number of women board members?

0 - There are no women board members.

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

[Externally verified] FSC and PEFC member.

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

9. Sustainability report published within last two years?

Sustainability report for 2021 available.

10. Reports through standardised reporting systems?

Report prepared in accordance with GRI standards and published on GRI database for 2021.

11. Climate risks assessment available?

12. Natural capital assessment available?

13. Lists countries and operations?

Brazil: Plantation and Production facilities.

14. Lists countries sourcing from?

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

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 plantations.

16. Total area of forest plantation (ha)?

87,556.1 - Planted area is 87,556.09 ha.

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

22,584 - Forest Producer Program planting is 22,584 ha.

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

10,802 - The FSC Audit report mentions that 10,802 ha of forest area is unplanted and used for roads, constructions, etc.

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

99,666.4 - Preservation area: 99,666.35 ha,.

20. Area of Intact Forest Landscape (ha)?

21. Number of Forest Management Units (FMUs)?

1 - Data as of 2021.

22. Maps of forest management units (FMUs)?

The company has published a geo-referenced map.

23. Forest management plans available for all FMUs?

The summary of the forest management plan is available in the FSC audit report. Hence, awarded full points.

24. Monitoring of forest management plan implementation available?

[Externally verified] The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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 does not own sawmills.

30. Names and locations of company owned sawmills?

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

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

1 - The company reports one mill.

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

The company publishes the name and address of its mill.

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

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

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

The company reports it sources 25% of all the wood that supplies its factory from producers that are part of the Forest Producer Program (PPF), however it is unclear whether the rest comes from the company's own operations or other third-parties, and the figure was published more than two years ago.

35. Number of third party supplying mills?

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

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

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

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

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

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

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

39. Percentage of supply traceable to country of harvest?

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 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.

41. Percentage of supply traceable to FMU level?

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

The company is 100% legality verified by FSC and PEFC.

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

100% - 197,619 ha is verified as being legally compliant by FSC and PEFC.

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?

46. Percentage area (ha) FSC FM certified?

99.78% - 197,619 ha is FSC-FM certified out of 198,050.53 ha.

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

The company is 100% FSC FM certified.

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 Controlled Sources requirements?

The company's Management Policy commits to maintain the principles and criteria of FSC in its forest management and chain of custody activities.

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

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

51. Commitment to zero conversion of natural ecosystems?

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

53. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification/membership.

54. Commitment to zero deforestation applies to all suppliers?

The company states in its ‘Wood Purchase Policy' that no wood will be sourced from "natural forest that has been converted into non-forest use or plantation forests".

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

The company monitors vegetation cover and land use in its area via an initiative by ‘The Bio Atlantic Institute (IBIO)' and Forestry Forum of Bahia. However, data is undated, hence no points awarded.

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

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

0 - The company states no forest loss was recorded in its managed area between 2013 to 2018 (data more than two years old).

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

60. Commitment to restoration of deforestation/conversion?

61. Commitment to restoration of deforestation/conversion applies to all suppliers?

62. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2 EN). As the Standard does not fully meet the SPOTT indicator criteria limited, externally verified points have therefore been awarded. Also the company has landscape management with Atlantic Forest Program, however, data is not externally verified. Hence, awarded partial points.

63. Biodiversity policy?

The company has only a general statement that commits to biodiversity protection with no detail given on the scope. Hence zero points were awarded.

64. Biodiversity policy applies to all suppliers?

65. 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. Also, the company has identified species of conservation concern under certain categories of IUCN, however, data is self-reported. Hence, partial points were awarded.

66. 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.

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

69. Commitment to protect forest areas from illegal activities?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

71. 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.

72. Commitment to no use of genetically modified organisms?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0) and through the PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC certification/membership and the company's PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

The company states it does not purchase raw material from unacceptable or controversial sources like wood harvested from genetically modified trees.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification/membership.

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

76. High Conservation Value (HCV) assessments available?

The company has a summary of High Conservation Value assessment in its FMP, which is not externally verified.

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

The company has High Conservation Value management and monitoring plans available. However, they are not externally verified.

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

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

80. High Carbon Stock (HCS) assessments available?

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

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

A summary of SEIAs is available, monitoring metrics are available in the Forest Management Plan.

85. 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.

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

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

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

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

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

The company makes this commitment for soil only through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As it is unclear whether the company has landbank on peat, partial points have been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

The company states that the water and soil monitoring is carried out on land owned by Produtor Florestal program's members, however it does not cover all suppliers and it does not cover peatlands.

92. 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 and it is unclear whether the company has landbank on peat. Additional points have been awarded according to the percentage of company landbank certified by FSC.

93. Commitment to reduced impact logging?

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

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

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

95. Evidence of implementing reduced impact logging practices?

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

96. Commitment to zero burning?

The company has specified in its management plan that it prevents and fights forest fires, however no direct commitment to zero burning is available.

97. Commitment to zero burning applies to all suppliers?

98. 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.

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

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

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

102. GHG emissions intensity?

103. GHG emissions from land use change?

104. Progress towards commitment to reduce GHG emissions intensity?

105. Methodology used to calculate GHG emissions?

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

The company has a commitment to reduce consumption every year. For 2022, the goal is 22m³/adt.

107. Water use intensity?

22.4 - The company has reported water use intensity as 22.4 m³/adt of water consumption per ton of cellulose.

108. Progress towards commitment on water use intensity?

The company reported 22.2 m3 per ton of cellulose in 2020, however it rose to 22.4 m³/tsa in 2021. Figures are not externally verified.

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

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

The company reports an improvement in BOD and COD from 2018 to 2020. However, this is self-reported.

111. Treatment of pulp and paper mill effluent?

The company states that the Effluent Treatment Station (ETE) has efficiency of organic load removal (over 98%) and provides figures for each method used to recycle waste. However, this is self-reported.

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

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

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

114. Commitment to protect natural waterways through buffer zones?

The company states that waterways will be avoided and protected.

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

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

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

The company reports pesticide usage per hectare as well as a list of pesticides used with name, reason, and quantity.

124. Implementation of commitment to reduce chemical 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.

125. 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.

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

[Externally verified] The company reports some details on waste management. 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.

127. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification/membership. Also the company states that it respects human rights, with a reference to the Universal Declaration of Human Rights.

128. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the Universal Declaration of Human Rights.

129. Progress on human rights commitment ?

The company reports training 572 employees for 859.30 hours on policies or procedures for human rights, and is constructing a human rights platform to combat child abuse and exploitation. Information is not externally verified.

130. Commitment to respect indigenous and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC certification/FSC membership and the company's PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

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

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 on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

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

137. 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. Also the company states that it establishes a positive dialogue with the region's residents, creating an adequate environment for conflict solution and establishing partnerships. However, this is self reported.

138. Details of process for addressing land conflicts available?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2) and PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC and PEFC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years).

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

The company supports women in nursery and forestry activities. A collective agreement signed with Union of Rural Workers of Eunápolis establishes a period of leave of up to eight months for pregnant women and in periods of breastfeeding and/or relocation of function. Information is over two years old and not externally verified.

140. 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.

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

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

142. Commitment to provide essential community services and facilities ?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.).

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

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank. Also the company worked with the attendance of the governor Rui Costa, to start the construction of a highway and invest in a bridge.

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

The company states that it gives preference to neighbours when advertising jobs, and is commited to the valuation of local labour.

145. 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.

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

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0) and the PEFC International Chain of Custody Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's FSC certification/membership and 100% PEFC FM certified landbank.

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

148. 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 percentage of company landbank certified by either FSC or PEFC, whichever is highest.

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

The company in its Code of Conduct commits to prevent discrimination related to race, religion, age, gender, political, nationality, marital status, sexual orientation, appearance, weight and others.

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

The company through its Code of Conduct states to eliminate gender discrimination and it applies to suppliers.

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

The company has reported procedures for analysing discrimination complaints reported and corrective measures taken, and also states it is working towards establishing a culture of respect to diversity and the valuing of all differences in the organisation's management processes, relationships and spaces. However, data is self reported, hence awarded partial points.

152. Percentage or number of temporary employees?

This indicator is disabled as the company reports to have no temporary employees.  .

153. Percentage or number of women employees?

164 (17.03%) - As per GRI indicator the company has 164 female employees.

154. Commitment to pay a living wage?

The company pays based on the minimum wage negotiated in a collective bargaining agreement, but does not publish information on the living wage.

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

The company only commits its suppliers to pay employees according to the country's labour regulations.

156. Progress on commitment to pay a living wage?

[Externally verified] Limited, externally verified points have been awarded on the basis the company's landbank is either 100% or ≥75% (and a further commitment to be 100% certified within 5 years) FSC FM certified (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. In addition, the company only provides evidence that workers are paid minimum wages through reporting legal minimum wages alongside minimum wages paid by the company. However, no information is published on the living wage.

157. Reporting of salary by gender?

1.235 - The company has reported apprentice pay by gender. However, the ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation (in line with GRI reporting) has not been reported.

158. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). Full points have therefore been awarded on the basis of the company's FSC certified landbank (either 100% or ≥75% and a further commitment to be 100% certified within 5 years.) The company also has its own commitment but does not refer to the ILO Code of Practice on Safety and Health in Forestry Work.

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

The company commits its suppliers to respect health and safety requirements according to the country's labour regulation, but it does not reference the ILO Code of Practice on Safety and Health in Forestry Work.

160. 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 percentage of company landbank certified by PEFC.

161. Time lost due to work-based injuries?

121 - The company reports lost days due to injury, data as of 2020.

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

0 - The company reported zero fatalities as a result of work-based accidents for the year 2018. More recent data is not available.

163. Commitment to support smallholders?

The company commits to support smallholders.

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

The company has a Forest Producer Program (PPF) and also investments to support producers such as health and safety training, good agricultural practices, financial development and investments. However, the data is self-reported.

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

97 - As of 2019, the company's Forest Producer Program comprised 97 producers. However, the data is over two years and self-reported.

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

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

19 - As per the GRI report, 19 suppliers were evaluated in audits, however it is not clear if these suppliers supply wood/wood pulp to the company or are contractors within the company's operations. Hence, partial points awarded.

168. Suspension or exclusion criteria for suppliers?

The Supplier Code of Conduct mentions provisions for suspension or exclusion of suppliers.

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

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

171. Commitment to ethical conduct and prohibition of corruption?

The company has a commitment towards ethical conduct and prohibition of corruption in it's code of conduct.

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

The company has suppliers code of conduct under which it commits to ethical conduct and prohibition of corruption.

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

The company provided training on the dissemination of the Code of Ethical Conduct and took part in internal communication actions, aimed at anti-corruption and compliance policies and procedures. The data is self-reported, hence partial points are awarded.

174. 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.

175. Disclosure of the company’s management approach to tax and payments to governments?

176. 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.

177. Whistleblowing procedure?

The company has an anonymous reporting channel managed by a third party.

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

The company has a grievance and complaints system open to all stakeholders.

179. Details of complaints and grievances disclosed?

The company has reported the different complaints and claims related to environmental impacts and protocols, processed and solved through the formal mechanism. However, fewer than four details are disclosed.