Veracel

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

The company has a basic sustainability policy. However, only limited details are provided.

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

The company's supplier code of conduct covers basic social and environmental issues related to sustainable forestry. However, only limited details are provided.

3. High-level position of responsibility for sustainability?

The company reports that the director of sustainability and corporate relations (Luiz Tapia) has a high-level position of sustainability responsibility.

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

The company has a director of sustainability and corporate relations (Luiz Tapia).

5. Reports gender balance of senior management team?

15 - The company reports 15 (25.86%) females on the management team.

6. Reports gender balance of board members?

0 - The company has zero females on its board of directors.

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

[Externally verified] FSC, PEFC, UNGC and Natural Capital Coalition.

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

The company has collaborated with Forests Forward (WWF) and states that it meets with community representatives to discuss, mitigate and compensate for negative impacts generated from its forestry operations, however only limited details are provided.

9. Sustainability report published within last two years?

The company's latest sustainability report was published in 2023.

10. Reports through standardised reporting systems?

The company has reported in accordance with the GRI Standards for the period from January 1 to December 31, 2023, as per GRI 1: Fundamentals 2021.

11. Climate risks assessment available?

12. Natural capital assessment available?

13. Lists countries and operations?

Plantation and Production - Brazil.

14. Lists countries sourcing from?

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

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

202625 - The company reports the total land area managed/controlled for forestry as 202,625 ha. Data as of 2023.

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)?

90504.8 - The company reports the total area of the forest plantation as 90,504.8 ha. Data as of 2023.

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

23768 - The company reports the area of plantation within out-grower schemes as 23,768 ha.

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

26389.3 - The company reports the unplanted area as 26,389.27 ha in its FSC FM/CoC audit report.

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

112121 - The company reports the total preservation area as 112,121.1 ha.

21. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company reports that it is not a producer with Intact Forest Landscape (IFL) within its landbank.

22. Number of Forest Management Units (FMUs)?

1 - The company reports one forest management unit in its FSC FM/CoC audit report.

23. Maps of forest management units (FMUs)?

The company reports a static map with coordinates in its FSC FM/CoC audit report.

24. Forest management plans available for all FMUs?

The company publishes a forest management plan for its FMU.

25. 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).

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?

1 - The company reports that it has one mill.

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

The company reports the location of the mill in its latest sustainability report and FSC audit report.

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?

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

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

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

38. 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 third-party mills.

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

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

40. Percentage of supply traceable to country of harvest?

41. Procedures to trace raw materials to FMU level?

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

42. Percentage of supply traceable to FMU level?

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

The company is 100% legality verified by FSC.

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

202,625 ha is verified as being legally compliant by FSC.

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

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

47. Percentage area (ha) FSC FM certified?

100% - The company is 100% FSC FM certified.

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

The company is 100% FSC FM certified.

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

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

The company commits to only source wood/wood fibre that meets FSC Controlled Wood requirements.

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

This indicator is disabled as the company is 100% FSC FM certified.

52. Commitment to zero conversion of natural ecosystems?

The company states that it manages its plantations without conversion of natural ecosystems, However, the company does not provide a clear commitment that explicitly includes all 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.

55. Commitment to zero deforestation applies to all suppliers?

56. 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.).

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

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

The company states that it uses satellite imagery to monitor deforestation. The scale and timeframe of monitoring is not reported.

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?

The company reports that it has managed its forest plantation areas without converting natural ecosystems and without deforestation, since forest plantations are carried out in anthropic areas. However, no cut-off date was given.

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

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

The company reports that its annual goal is to restore 400 ha and that it has restored 295.32 ha in 2023. However, it does not provide a clear commitment to restore all instances of past deforestation or conversion and does not report a 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 that it is working with WWF on a Forests Forward programme to implement landscape scale forest restoration. The company also reports that it has an RPPN Veracel Station and has carried out the Good Neighbour Program to engage with the immediate neighbours of the RPPN. This program provides environmental education through the Veracel Environmental Education Program (PEAV) team and includes checks and monitoring by the RPPN physical protection team.

65. Biodiversity policy?

The company reports its approach to biodiversity protection, including its monitoring and restoration activities.

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 also identified several species of conservation concern referencing the IUCN. However, this information is not externally verified.

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. The company also provides examples of species and habitat conservation management in forests. One such example is the integrated biodiversity monitoring (BAMGES), aimed at maintaining or increasing the environmental attributes of flora and fauna identified in areas of high conservation value (AAVC) on its properties. Additionally, it monitors eucalyptus plantations in collaboration with Suzano to propose measures for preventing, mitigating, controlling, or compensating for potential negative impacts on fauna, flora, or the physical environment.

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

The company commits to no hunting of all species in its operations.

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

71. 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). The company also commits not to engage directly or indirectly in illegal logging or the trade of illegal forest or wood products.

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

73. Evidence of protecting forest areas from illegal activities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

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

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

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

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

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

The company commits to only source wood that meets FSC controlled wood requirements.

78. High Conservation Value (HCV) assessments available?

The company has published a high conservation value assessment in its forest management plan report. However, this information is not externally verified.

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

The company's high conservation value (HCV) management and monitoring plan is available in its forest management plan report. However, this information is not externally verified.

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

The company makes this commitment through the PEFC International Standard (PEFC ST 1003:2018). Full points have therefore been awarded on the basis of the company's PEFC certified landbank (either 100% or ?75% and a further commitment to be 100% certified within 5 years.).

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

82. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since January 2015.

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

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since April 2015 OR if all new planting has been undertaken since November 2017 and has been covered under combined HCV-HCS assessments.

84. 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).

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

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

The company's latest forest management plan report includes its social and environmental impact assessments and the associated management and monitoring plans. However, this information is not externally verified.

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

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

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

The company's environment manager states that the company does not plant on peat of any depth, however the company does not report a clear commitment.

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

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

The company states that it does not plant on peat of any depth, however it is not clear whether it has any landbank on peat in other areas (e.g., unplanted areas).

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

92. 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 the requirements do not fully meet the SPOTT indicator criteria partial 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).

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

The company commits all suppliers to best management practices for soils only.

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

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

95. Commitment to reduced impact logging?

This indicator is disabled as the company reports that it only 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?

The company makes this commitment through the PEFC International Standard (PEFC ST 1003:2018). As the requirements do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's PEFC certified landbank (either 100% or ?75% and a further commitment to be 100% certified within 5 years). The company also reports that it does not use fire in its forest management units. However, the commitment is unclear and does not cover all operations.

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

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

298 - The company reports that it has identified 298 fire incidents in 2023.

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

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

104. GHG emissions intensity?

The company reports the total GHG emissions intensity as 0.11 (tCO2/tsa) in 2023.

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

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

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

107. Progress towards commitment to reduce GHG emissions intensity?

The company reports its total GHG emission data. However, data is neither intensity-based nor showing improvement.

108. Methodology used to calculate GHG emissions?

The company reports that it uses the GHG protocol to calculate GHG emissions.

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

The company commits to reduce water intensity by 18 m3/tsa by the year 2025.

110. Water use intensity?

20.06 - The company reports the water use intensity as 20.06 m3/tsa. Data as of 2023.

111. Progress towards commitment on water use intensity?

The company reports that water use intensity decreased from 20.5 m³/tsa in 2022 to 20.06 m³/tsa in 2023. However, this information is not externally verified.

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

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

The company reports decreases in water quality from the year 2019 to 2021. However, this information is not externally verified and is between two and five years old.

114. Treatment of pulp and paper mill effluent?

The company reports the process of effluent treatment station (ETE) of wastewater from pulp and paper mills. However, this information is not externally verified.

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

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

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 reports that it maintains riparian forests and utilises mosaic plantations for wood harvesting. However, the commitment to buffer or riparian zones is unclear.

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

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

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

The company 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 minimise the use of chemicals, including pesticides and chemical fertilisers, applies to all suppliers?

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

122. 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.).

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?

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.).

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

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

The company reports a list of chemical usage per ha.

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.

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 reports that it has a waste management system to address various forms of waste generated by its operations, however, this information 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 respects human rights.

131. Commitment to human rights applies to all suppliers?

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

132. Progress on human rights commitment ?

The company reports that it conducts a due diligence process for its employees to identify and evaluate impacts on human rights, with the possibility of implementing actions to interrupt, mitigate, and prevent identified adverse impacts. Additionally, it has carried out a human rights impact assessment (AIDH) and maintains a human rights platform. However, this information is not externally verified.

133. Commitment to respect Indigenous Peoples' and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0) 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.).

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

The company reports that it encourages suppliers to respect Indigenous Peoples' and local communities' rights. However, the company does not commit suppliers to the UN Declaration on the Rights of Indigenous Peoples or ILO Indigenous and Tribal Peoples Convention.

135. 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).

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

137. 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).

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

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

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria. The company also reports examples of local stakeholder engagement to prevent conflicts including working with local communities and Indigenous groups. However, this information is not externally verified and is over two years old.

141. 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). The company also directly reports that it has a land conflict resolution process but only limited details are provided.

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

[Externally verified] The company reports that it supports the inclusion of women in forestry operations by offering training courses and providing learning and internship opportunities both within and outside the company. The company also reports that it has an initiative to increase the inclusion f women in forestry operations, including an exclusive forestry operations course for women.

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 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.).

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

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

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

The company provides business and work opportunities for local communities and gives preference to neighbours when advertising jobs and commitment to the valuation of local labour.

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) 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 and 100% PEFC FM certified landbank. The company also commits to the ILO Declaration on Fundamental Principles and Rights of Labour.

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

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

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by either FSC or PEFC, whichever is highest.

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

The company commits to eliminating gender-related discrimination with regard to employment.

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

The company requires suppliers to promote employees regardless of gender.

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

[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. The company also reports procedures, monitoring investigation channels, and corrective measures taken.

155. Percentage or number of temporary employees?

50 (4.76%) - The company reports a total of 50 (4.76%) temporary employees. Data as of 2022.

156. Reports gender balance of employees?

243 (22.77%) - The company reported 243 (22.77%) women employees in 2023.

157. Commitment to pay a living wage?

The company makes this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2). As the requirements do not fully meet the SPOTT indicator criteria partial 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 reports the minimum wage of gender. However, the commitment to pay a living wage is unclear.

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

159. 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. The company only provides evidence that workers are paid minimum wages. However, this information is not externally verified, and data is between two to five years old.

160. Reporting of salary by gender?

1235 - The company reports minimum wage of gender. However, it does not state the ratio of the basic salary and remuneration of women to men for each employee category, and the information is between two to five years old.

161. Commitment to address occupational health and safety?

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).

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

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

163. Provision of personal protective equipment and related training?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

164. Time lost due to work-based injuries?

1.56 - The company reports that the accident rate for all employees was 1.56 in 2023.

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

0 - The company reports no fatalities in 2023.

166. Commitment to support smallholders?

The company commits to support smallholders.

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

The company has a forest producer program (PPF) that involves planting eucalyptus in partnership with rural landowners. It also supports producers by providing health and safety training, promoting good agricultural practices, fostering financial development, and making investments. However, this information is not externally verified.

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

178 - The company states that it has supported over 178 smallholder farmers within its eucalyptus programme. However, this information is 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?

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

19 - The company reports that in 2021, 19 suppliers were evaluated in audits. However, it is unclear if this information covers all suppliers and data is between two to five years old.

171. Suspension or exclusion criteria for suppliers?

The company reports suspension or exclusion criteria for suppliers.

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

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 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 that it conducted annual training on the code of ethical conduct, anti-corruption, and compliance procedures. Additionally, it is a member of the Collective Anti-Corruption Action of the Brazil Network of the UN Global Compact, which is responsible for creating an anti-corruption guide for agribusiness. However, this information 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?

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 reports that it has whistleblowing procedures.

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

The company has grievance and communication channels open to all stakeholders.

182. Details of complaints and grievances disclosed?

The company reports that in 2023, 91% of cases were received, analszed, and resolved, while the remaining 9% were determined and finalized in 2024.