Klabin

Stakeholder engagement
The company discloses its process for engaging with stakeholder groups, including frequency and channels, beyond its materiality assessment or an equivalent.

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy and reports consistently against all its targets.

Ecosystem conversion and restoration
The company discloses some activities to minimise ecosystem conversion.

GHG emissions
The company has a time-bound target to reduce its scope 1 and 2 emissions.

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations.

Resource exploitation and circularity performance
The company discloses its inputs according to an international standard.

Solid and air pollution
The company reports regularly on air quality parameters of emissions of harmful air pollutants.

Water
The company reports how much water is withdrawn for its own operations in water-stressed areas. The company discloses its processes for managing and monitoring discharge water quality.

No leading practices were identified for the company in the social inclusion and community impact area.

Act ethically
The company openly discloses that its integrity area periodically conducts processes to map the risks of corruption in its operations, reflecting its commitment to combat corruption. Furthermore, the company showcases transparency in its financial practices by disclosing a global tax strategy. It also indicates that the Board of Directors, the Advisory Committees, and the Fiscal Council are responsible for monitoring the company’s tax strategies.
In line with its commitment to ethical practices, the company has a policy in place prohibiting bribery and corruption. It also promotes ethical conduct throughout its business relationships by including anti-bribery and anti-corruption clauses in its contracts with direct business relationships. To ensure transparency and accountability, the company has established a grievance mechanism for stakeholders to raise concerns and complaints regarding bribery and corruption. Lastly, the company specifies that it does not make political contributions.

Provide and promote decent work
The company discloses key information about its workforce, including the proportion covered by collective bargaining agreements and the proportions within each employee category by age group and gender, providing valuable insights into its commitment to fair labor practices and inclusivity. Moreover, the company has a publicly available policy statement that firmly commits to respecting the health and safety of its workers.
In addition to its gender-related disclosures, the company discloses the proportion of its total direct operations workforce for each employee category by additional indicators of diversity, such as disability, sexual identity, marital and family status, and more.
Furthermore, the company makes a public commitment to gender equality and women’s empowerment, setting clear targets to increase women’s representation in leadership positions to 30% by 2030.

Respect human rights
The company has publicly available policy statements that unequivocally commit to respecting both the ILO core labor rights and human rights, emphasizing its dedication to these fundamental principles. Furthermore, the company is proactive in identifying and addressing human rights risks. It openly describes the process it employs to identify these risks in specific locations or activities covering its own operations. Additionally, the company discloses its practice of conducting a thorough analysis of risks and impacts on human rights, both within its operation and supply chain.
In terms of accountability, the company ensures accessibility by indicating that it has a human rights grievance mechanism accessible to all workers. It also extends this accessibility to external stakeholders who may be adversely impacted by the company, reflecting its dedication to addressing human rights concerns comprehensively.

Lobbying
The company does not report on its lobbying and advocacy practices on nature-related issues, nor whether these activities align with its sustainability strategy.

Stakeholder engagement
The company has an opportunity to disclose an overview of the issues raised during its stakeholder engagement activities.

Sustainability strategy and accountability
The company has an opportunity to disclose group wide targets on key sustainability topics for the most material parts of its value chain. Furthermore, it could link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Lastly, it could improve its transparency by disclosing whether its highest governance body has expertise with respect to the company’s most material sustainability topics.

Ecosystem conversion and restoration
No evidence was found regarding the company’s efforts to avoid ecosystem conversion, including deforestation, or promote restoration. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

GHG emissions
The company should set time-bound targets to reduce its scope 3 greenhouse gas emissions as well as report progress against all its scope 1, 2 and 3 targets. Crucially, the company needs to reduce its scope 1,2 and 3 emissions and its targets need to align with a 1.5-degree trajectory.

Impact and dependencies assessment
The company has an opportunity to disclose assessments of its impacts on nature, including biodiversity, within its own operations and in its supply chain. It also has the opportunity to disclose its dependencies on nature within its own operations and upstream business relationships.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

Key areas and species
The company has an opportunity to disclose its suppliers’ locations within or adjacent to areas important for biodiversity. It could also disclose existing species populations existing in or adjacent to both its own and its suppliers’ locations, as well as the conservation status of species identified at its own sites according to national and international lists.

Resource exploitation and circularity performance
The company has an opportunity to report quantitatively on its group-wide circularity performance. The company also has an opportunity to disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices, to disclose a target to improve soil health in its production or sourcing practices and to report progress against it.

Solid and air pollution
The company should commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties, as well as work on reducing the production of hazardous substances and waste.

Water
The company has an opportunity to further improve water withdrawal by setting a time-bound target, showing year-on-year reductions in water withdrawal, and engaging with suppliers. It has an opportunity to improve on its disclosure on water pollution by disclosing water pollutant metrics and setting time-bound targets to reduce them. The company does not disclose relevant information on rights to water in its operations or supply chains.

Indigenous Peoples’ and land rights
The company does not show if it is committed to respecting Indigenous Peoples’ rights or land rights of local communities.

Safe, clean, healthy and sustainable environment
The company has an opportunity to commit to respecting local communities’ right to a safe, clean, healthy and sustainable environment, and to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders. Moreover, it should track its actual or potential negative impacts on the health of local communities.

Act ethically
The company has an opportunity to have a policy setting out its lobbying and political engagement approach. It could disclose its expenditures on lobbying activities. Furthermore, it could require third-party lobbyists to comply with its lobbying and political engagement policy.

Provide and promote decent work
The company could strengthen its disclosure by providing quantitative information on the health and safety of its workers. It can extend its commitment to worker well-being by disclosing how it actively monitors the health and safety performance of its suppliers.
To address fair labor practices, the company has an opportunity to disclose a time-bound target for paying all workers a living wage or to announce its achievements in this regard. It should also provide insights into how it determines a living wage for the regions where it operates and how it actively supports the payment of a living wage by its suppliers.
In terms of gender diversity, the company could enhance its transparency by disclosing the ratio of the basic salary and remuneration between women and men in its total direct operations workforce, categorized by employee category and significant locations of operation.

Respect human rights
The company could enhance its disclosure by making the results of its human rights risk assessment public. Additionally, the company could improve its transparency by describing the process it uses to assess and identify what it considers to be its salient human rights issues. This would foster a deeper understanding of the company’s priorities in this area.
To further demonstrate its commitment to addressing human rights issues, the company could consider disclosing the existence of a global system designed to act on, prevent, or mitigate its salient human rights issues.