GRI Summary

GRI STANDARD DISCLOSURE COMMENTS PAGE/URL
PROFILE TOPICS      
GRI 1: FOUNDATION      
GENERAL DISCLOSURES      
GRI 2: General Disclosures 2021 2-1: Organization details (Name of the organization) Klabin S.A.  
  2-1: Organization details (Activities, brands, products, and services)
Responsible for the management of forests planted by Klabin, which includes the planning, planting, harvesting and transporting to supply raw material to the company’s pulp and paper mills. The basis of our business is trees, so we responsibly care for our source of raw materials. As a result, we have become a world reference in forest management, preserving approximately 240,000 hectares of native forests in our forest areas. With 258,000 hectares of planted pine and eucalyptus forests in Paraná, Santa Catarina and São Paulo, we were the first pulp and paper company in Latin America to ensure the origin of the raw material used in the manufacture of our products with Forest Stewardship Council® – FSC® certification. In addition to meeting the demand for raw materials for the manufacture of pulp and paper at Klabin, our Forestry Unit also leads the commercialization of timber in logs for sawmills and laminators, serving the furniture and civil construction markets. Committed to sustainable development, mosaic planting is our trademark, a system that blends vast areas of preserved native forests – which correspond to almost half of our forest area – with planted forests at different ages. This management helps protect natural resources, improves the production potential of forests and collaborates with the conservation of biodiversity through ecological corridors, which favor the circulation of hundreds of species of wild animals.
We are the only company to produce and supply three different types of pulp: hardwood (eucalyptus), softwood (pine) and fluff, produced in a single industrial unit entirely designed for this purpose, generating multiple solutions that are part of our daily lives. Our products fulfill a wide variety of characteristics and quality requirements demanded by our customers, indicated for the manufacture of paper for sanitary purposes, disposable absorbent products, packaging paper, printing and writing paper and even special applications, through tailor-made solutions to add even more value to the final product. PineCel™ is the only 100% softwood pulp from pine in the national market, becoming the ideal solution for different segments such as tissue (toilet paper, paper towels and napkins), packaging and special papers such as filters and fiber cement products. LyptusCel™, our hardwood pulp produced from eucalyptus wood, is the ideal solution for segments such as tissue (toilet paper, facial tissues, napkins, etc.), printing and writing paper, cardboard, packaging and special paper, since it guarantees resistance to traction and bursting, softness, resistance to the passage of air, opacity and printability. PineFluff™, manufactured on a large scale for the first time in Brazil from long pine fibers, can be used in hygienic products, such as feminine napkins and incontinence pads, infant and adult diapers, daily liners, wet wipes, among others. Its production was designed to provide the stability, homogeneity and quality that the segment requires, lending the best properties to the product, such as low shredding energy, high absorption capacity and speed, liquid retention and uniformity. As a result of our pioneering spirit, manufacturers of absorbent products located in Brazil have the possibility of using 100% national raw material, reducing or eliminating the cellulose import stage.
We produce paper and boards from our own softwood and hardwood pulp, which allows us to obtain final products and packaging with excellent performance, structure, machinability and printability, meeting global quality standards and exceeding the expectations of our customers. We produce paperboard, kraft paper and recycled paper. Klabin’s paperboard line uses different compositions of virgin pine and eucalyptus fibers to obtain the best relationship between rigidity, structure, tear resistance and print quality. Each version of Klabin paperboard was carefully developed to produce the best results in our customers’ processes and to highlight the final product at the point of sale. The Klabin Kraftliner line is made up of differentiated papers, produced from a 100% mix of virgin pine and eucalyptus fibers. In different presentations, this product line offers high print quality and structure, providing excellent results in the most diverse applications. Klabin’s recycled papers are produced from pre- and post-consumption chips and on modern machines, which guarantees excellent results throughout the chain.
Converts sack kraft and kraftliner paper into Corrugated Board and Sack Kraft packaging, a segment in which we are the market leader in Brazil. We deliver unique differentials that make our products more than just packaging. Whether it’s the smart solution, exclusive personalization, the guarantee of delivery according to the region or the commitment to sustainability, everything is designed to exceed expectations and improve the results of our customers. We develop customized solutions in Sack Kraft packaging for any type of segment, the differentials of which include strength, porosity, elasticity, a great finish and print quality. In addition, our bags are printed with water-based ink and structured with ecological glue, which means that they do not contaminate the soil, resulting in a product with high biodegradability that reintegrates into the ecosystem in a few months. We are the largest converter of industrial bags in Brazil and leaders in Argentina as well. According to the customer’s specifications, we supply all business sectors with products that meet the highest quality requirements in the market. Our Corrugated Board packaging is resistant to the most diverse storage and transport conditions, such as humid and low temperature environments, guaranteeing the integrity of the goods until the final destination. In addition, we do more than simply provide packaging – we deliver an exclusive solution for your brand through e-commerce. That is why we customize Corrugated Board and Sack Kraft packaging your way, to increase the results of your business, like we already do in the coffee sector or in the marketplace segment. And you can also count on the quality, strength and logistical ease that characterize all packaging made by Klabin.Learn more about the recent launch of the Hydrodispersible Bag.
Economic Performance
  2-1: Organization details (Location of headquarters) São Paulo (SP)  
  2-1: Organization details (Location of operations) Operating in 10 Brazilian states where commercial offices are hosted, a
branch office in the United States, an office in Austria, as well as representatives and commercial agents in several other countries.
 
    23 plants, 22 in Brazil and one in Argentina.  
  2-1: Organization details (Ownership and legal form) Stock company  
  2-6: Activities, value chains and other business relationships (Markets served)   Economic Performance
  2-6: Activities, value chains and other business relationships (Scale of the organization)   Economic Performance
  2-6: Activities, value chains and other business relationships (Supply chain)   Supply chain
  2-6: Activities, value chains and other business relationships (Significant changes to the organization and its supply chain)   Economic Performance
  2-7: Information on employees and other workers   Engagement of professionals
  2-8: Information on employees and other workers (outsourced workers)   Engagement of professionals
  2-23: Policies and Commitments (Precautionary principle or approach)   Risk management
  2-28: Membership of associations   Sectoral participation
Strategy      
GRI 2: General Disclosures 2021 2-22: Statement from the most senior decision-maker of the Organization   Message from the Board
Ethics and Integrity      
GRI 2: General Disclosures 2021 2-23: Policies and Commitments (Values, principles, standards and norms of behavior)   Ethical conduct and integrity
  2-26: Mechanisms for advice and concerns about ethics   Ethical conduct and integrity
Governance    
Corporate Governance
GRI 2: General Disclosures 2021 2-9: Governance structure Composed of a minimum of 3 (three) and a maximum of 5 (five) members, the
majority of which external (not members of the controlling group) elected by Klabin S.A.’s Board of Directors. The term of office of the Committees’ members is 1 (one) year, members being eligible for reelection for the same period. The Committees’ function is to evaluate, vote and opine on the duties and responsibilities established in their respective Charters, approved by the Board of Directors.Klabin has audit and related parties, compensation, and sustainability committees.
Management - Klabin IR
  2-12: Role of the highest governance body in overseeing impact management (Effectiveness in the risk management process)   Risk management
  2-13: Delegating authority At Klabin, delegation of authority means the act whereby the manager
transfers, temporarily and on an exceptional basis, specific powers to an employee of the Unit or department for approval of operations with respect to processes of their manager’s responsibility. Delegation for an unlimited period is not permitted.
Risk management
  2-15: Conflicts of interest   Ethical conduct and integrity
  2-19: Remuneration policies   Engagement of professionals
  2-20: Process for determining remuneration   Engagement of professionals
  2-21: Annual total compensation ratio   Engagement of professionals
Stakeholder engagement      
GRI 2: General Disclosures 2021 2-29: Approach to stakeholder engagement (List of stakeholder groups) Company’s stakeholder groups: investors (including individuals), employees,
customers, vendors, biodiversity, regulatory bodies, certifying agencies, public entities, educational institutions, the press, unions, civil entities, social organizations and communities surrounding its operations.
 
  2-29: Approach to stakeholder engagement (Basis for identifying and selecting stakeholders for engagement) We have adopted the following process to define our stakeholders: Analysis
of internal documents, such as policies, procedures, relationship reports and interviews with leaders. Consultations with representatives of the identified groups to understand their needs and expectations. Data are consolidated and groups arranged in order of priority according to their degree of criticality, dependency and impact.
 
  2-29: Approach to stakeholder engagement The approach to stakeholder engagement varies by stakeholder type. Employees, customers, suppliers, regulatory bodies, investors and communities are engaged in different ways and frequencies, as follows: See tab
  2-30: Collective bargaining agreements   Engagement of professionals
Reporting practices      
GRI 2: General Disclosures 2021 2-2: Entities included in the. consolidated financial statements Data referring to Klabin's sustainability performance cover all the company's businesses presented in the company's financial statements. The social and environmental indicators represent the company's activities related to all its business units.  
  3-1: Process for defining material themes (Defining report content and topic boundaries) In 2022, we continued to define the materiality obtained in the process carried out in 2019, in light of the UN Sustainable Development Goals (SDGs), which include the following steps: (1) Identification of potentially material topics; (2) Prioritization of themes; (3) Analysis of results; (4) Validation from senior leadership. The work involved consultations with more than 30 corporate and business unit managements and groups of external stakeholders (mainly customers and suppliers) and employees. 23 priority material topics related to the environment, society and governance were defined to be considered in the Company's growth strategy. These themes guided the preparation of the KODS – Klabin Goals for Sustainable Development, materialized in short, medium and long-term goals until 2030, representing the values ​​that the Company must deliver to society and to the prosperity of the planet, in line with the UN 2030 Agenda. The KODS were developed from consultations with hundreds of stakeholders and materialized in workshops with internal areas. The KODS Agenda, with short, medium and long-term objectives, prioritizes 14 of the 17 SDGs established by the UN. Validated by Klabin's Fixed Sustainability Committee, the Executive Board and the Board of Directors. As of 2022, the individual goals of all Klabin executives include a Sustainability Index. The index is a set of goals related to Klabin's 2030 sustainable development agenda (KODS), selected at the beginning of each year, based on the main challenges for the progress of KODS in the period. The practice is mandatory for the Company's directors and managers and includes safety, diversity, community relations and environmental indicators.  
  3-7: List of material topics - Biodiversity - GRI 304 - Biodiversity;

- Ethical conduct and integrity - GRI 205: Combating Corruption;

- Socio-environmental performance of suppliers - GRI 308: Environmental Assessment of Suppliers. GRI 414: Social Assessment of Suppliers;

- Human capital development - GRI 404: Training and Education;

- Diversity - GRI 405: Diversity and Equal Opportunities. GRI 406: Non-discrimination;

- Management and engagement of professionals - GRI 401: Employment. GRI 407: Freedom of Association and Collective Bargaining;

- Klabin Culture - GRI 402: Labor Relations;
- Local development - GRI 413: Local Communities;
- Impact on communities - GRI 411: Rights of indigenous peoples. GRI 408: Child labor.
- Waste - GRI 306: Waste;
- Risk management - GRI 409: Forced or Slave-like Labor. GRI 412: Human Rights Assessment;
- Climate change - GRI 305: Emissions;
- Customer satisfaction and product quality - GRI 416: Consumer Health and Safety;
- Occupational health and safety - GRI 403: Occupational Health and Safety;
- Cyber security - GRI 418: Customer Privacy;
- Energy use - GRI 302: Energy;
- Water use - GRI 303: Water and effluents;
GRI 3-3: Management Approach:
- Increase in forest yield;
- Multiple uses of wood;
- Availability of wood;
- Forest certification;
- Innovation management;
- Production and logistics;
 
  2-4: Restatements of information Any review regarding previous editions is noted throughout the report.  
  2-3 - Report period, frequency and point of contact (Period covered by the report) January 01, 2022 to December 31, 2022  
  2-3: Report period, frequency and point of contact (Reporting cycle) Half-yearly  
  2-3: Report period, frequency and point of contact (Contact point for questions regarding the report) For more information/questions about the report, contact us by e-mail
faleconosco@klabin.com.br or visit this link
 
    Klabin reported in accordance with the GRI Standards for the period from January 1, 2022 to December 31, 2022  
  2-5: External assurance The ESG Painel has 100% of its information verified according to the AA1000 standard Assurance letter - 2022 ESG Panel 
Assurance letter - 2023 KODS goals
GRI STANDARD DISCLOSURE COMMENTS PAGE/URL
MATERIAL TOPICS – ECONOMICS      
ECONOMIC PERFORMANCE      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Economic Performance
  3-3: Form of management and its components   Economic Performance
  3-3: Form of management assessment   Economic Performance
  102-2:
Activities, brands and products
  Economic Performance
  102-6:
Markets Served
  Economic Performance
  102-7:
Size of the organization
  Economic Performance
GRI 201: Economic Performance 2016 201-1: Direct economic value generated and distributed   Economic Performance
ETHICAL CONDUCT AND INTEGRITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Ethical conduct and integrity
  3-3: Form of management and its components   Ethical conduct and integrity
  3-3: Form of management assessment   Ethical conduct and integrity
  102-16:
Conduct code
  Ethical conduct and integrity
  102-17:
Conduct code
  Ethical conduct and integrity
  102-25:
Prevention and Conflicts of Interest Management
  Ethical conduct and integrity
GRI 205: Anti-corruption 2016 205-1: Operations assessed for risks related to corruption   Ethical conduct and integrity
  205-2: Communication and training about anti-corruption policies and
procedures
  Ethical conduct and integrity
  205-3 Operations assessed for risks related to corruption   Ethical conduct and integrity
GRI 206: Unfair competition 206-1: Legal actions for anti-competitive behavior, anti-trust, and
monopoly practices
  Ethical conduct and integrity
GRI 2: Compliance with laws and regulations 2021 2-27: Cases of non-compliance with environmental regulations   Ethical conduct and integrity
GRI 406: Non-Discrimination 2016 406-1: Cases of discrimination and corrective measures taken   Ethical conduct and integrity
GRI 407: Freedom of association and collective bargaining 2016 407-1: Operations and suppliers with risks associated with deprivation of
the right to freedom of association and collective bargaining
  Ethical conduct and integrity
GRI 408: Child labor 2016 408-1: Operations and suppliers with risks associated with child labor   Ethical conduct and integrity
GRI 409: Forced labor 2016 409-1: Operations and suppliers with risks associated with forced labor   Ethical conduct and integrity
RISK MANAGEMENT      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Risk Management
  3-3: Form of management and its components   Risk Management
  3-3: Form of management assessment   Risk Management
  102-11: Corporate governance   Risk Management
  102-30: Corporate governance   Risk Management
CYBER SECURITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Cyber Security
  3-3: Form of management and its components   Cyber Security
  3-3: Form of management assessment   Cyber Security
GRI 418: Customer Privacy 2016 418-1: Substantiated complaints concerning breaches of customer privacy and
losses of customer data
 

Cyber Security

VENDOR SOCIAL AND ENVIRONMENTAL PERFORMANCE      
GRI 3: Material Topics 2021

3-3: Explanation of the material topic and its limit

  Supplier Social and Environmental Performance
  3-3: Form of management and its components   Supplier Social and Environmental Performance
  3-3: Form of management assessment   Supplier Social and Environmental Performance
GRI 204: Procurement practices 2016 204-1: Percentage of purchases from local suppliers   Supplier Social and Environmental Performance
GRI 308: Supplier environmental assessment 2016 308-1: New suppliers that were screened using environmental criteria   Supplier Social and Environmental Performance
  308-2: Negative environmental impacts in the supply chain and measures taken   Supplier Social and Environmental Performance
GRI 414: Supplier social assessment 2016 414-1: New suppliers that were screened using social criteria   Supplier Social and Environmental Performance
  414-2: Negative social impacts in the supply chain and measures taken   Supplier Social and Environmental Performance
INNOVATION MANAGEMENT      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Innovation management
  3-3: Form of management and its components   Innovation management
  3-3: Form of management assessment   Innovation management
PRODUCTION AND LOGISTICS      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Production and Logistics
  3-3: Form of management and its components   Production and Logistics
  3-3: Form of management assessment   Production and Logistics
MULTIPLE USES OF WOOD      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Multiple uses of wood
  3-3: Form of management and its components   Multiple uses of wood
  3-3: Form of management assessment   Multiple uses of wood
WOOD AVAILABILITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Wood availability
  3-3: Form of management and its components   Wood availability
  3-3: Form of management assessment   Wood availability
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MATERIAL TOPICS – ENVIRONMENT      
PRODUCTS AND PARTNERSHIPS WITH THE VALUE CHAIN AND CIRCULARITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Products and partnerships with the value chain and circularity
  3-3: Form of management and its components   Products and partnerships with the value chain and circularity
  3-3: Form of management assessment   Products and partnerships with the value chain and circularity
GRI 301: Materials 2016 301-1: Materials used, broken down by weight or volume   Products and partnerships with the value chain and circularity
  301-2: Raw materials or recycled materials used   Products and partnerships with the value chain and circularity
  301-3: Recovered products and packaging   Products and partnerships with the value chain and circularity
ENERGY USE      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Energy Use
  3-3: Form of management and its components   Energy Use
  3-3: Form of management assessment   Energy Use
GRI 302: Energy 2016 302-1: Energy consumption within the organization   Energy Use
  302-2: Energy consumption outside of the organization   Energy Use
  302-3: Energy intensity   Energy Use
  302-4: Reduction of energy consumption   Energy Use
  302-5: Reductions in energy requirements for products and services   Energy Use
WATER USE      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Water Use
  3-3: Form of management and its components   Water Use
  3-3: Form of management assessment   Water Use
GRI 303: Water and effluents 2018 303-1: Interactions with water as a shared resource   Water Use
  303-2: Management of water discharge-related impacts   Water Use
  303-3: Total water withdrawn by source   Water Use
  303-4: Total water disposal   Water Use
  303-5: Total water consumption   Water Use
BIODIVERSITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Biodiversity
  3-3: Form of management and its components   Biodiversity
  3-3: Form of management assessment   Biodiversity
GRI 304: Biodiversity 2016 304-1: Operational sites owned, leased or managed in, or adjacent to,
environmental protection areas and areas of high biodiversity value located outside environmental protection areas
  Biodiversity
  304-2: Significant impacts of activities, products and services on
biodiversity
  Biodiversity
  304-3: Habitats protected or restored   Biodiversity
  304-4: IUCN red list species and national conservation list species with
habitats located in areas affected by the organization’s operations
  Biodiversity
CLIMATE CHANGE      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Climate Change
  3-3: Form of management and its components   Climate Change
  3-3: Form of management assessment   Climate Change
GRI 305: Emissions 2016 305-1: Direct emissions of greenhouse gases (GHG) (Scope 1)   Climate Change
  305-2: Other indirect emissions of greenhouse gases (GHG) (Scope 2)   Climate Change
  305-4: GHG emissions intensity   Climate Change
  305-5: Reduction of GHG emissions   Climate Change
  305-7: Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant
air emissions
  Climate Change
WASTE MANAGEMENT      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Waste management
  3-3: Form of management and its components   Waste management
  3-3: Form of management assessment   Waste management
GRI 306: Waste 2018 306-1: Waste generation and significant waste-related impacts   Waste management
  306-2: Management of significant waste-related impacts   Waste management
  306-3: Waste generated   Waste management
  306-4: Waste not destined for final disposal   Waste management
  306-5: Waste sent to final disposal   Waste management
FOREST CERTIFICATION      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Forest Certification
  3-3: Form of management and its components   Forest Certification
  3-3: Form of management assessment   Forest Certification
INCREASED FOREST PRODUCTIVITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Increased forest productivity
  3-3: Form of management and its components   Increased forest productivity
  3-3: Form of management assessment   Increased forest productivity
       
GRI STANDARD DISCLOSURE COMMENTS PAGE/URL
       
ENGAGEMENT OF PROFESSIONALS      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Management and engagement of professionals
  3-3: Form of management and its components   Management and engagement of professionals
  3-3: Form of management assessment   Management and engagement of professionals
  102-8: Employees   Management and engagement of professionals
GRI 201: Economic performance 2016 201-3: Defined benefit plan obligations or other retirement plans   Management and engagement of professionals
GRI 202: Market presence 2016 202-1: Ratios of standard entry level wage by gender compared to local
minimum wage
  Management and engagement of professionals
  202-2: Proportion of senior management hired from the local community   Management and engagement of professionals
GRI 401: Employment 2016 401-1: New hiring and turnover rate   Management and engagement of professionals
  401-3: Parental leave   Management and engagement of professionals
OCCUPATIONAL HEALTH AND SAFETY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Occupational health and safety
  3-3: Form of management and its components   Occupational health and safety
  3-3: Form of management assessment   Occupational health and safety
GRI 403: Occupational health and safety 2018 403-1: Occupational health and safety management system   Occupational health and safety
  403-2: Identification of risks and accidents   Occupational health and safety
  403-3: Occupational health services   Occupational health and safety
  403-6: Actions and benefits to promote worker health   Occupational health and safety
  403-7: Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships
  Occupational health and safety
  403-8: Workers covered by an occupational health and safety management
system
  Occupational health and safety
  403-9: Work-related injuries   Occupational health and safety
  403-10: Indicators of occupational diseases   Occupational health and safety
HUMAN CAPITAL DEVELOPMENT      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Human capital development
  3-3: Form of management and its components   Human capital development
  3-3: Form of management assessment   Human capital development
GRI 404: Training and Education 2016 404-1: Average hours of training per year by employee   Human capital development
DIVERSITY      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Diversity
  3-3: Form of management and its components   Diversity
  3-3: Form of management assessment   Diversity
GRI 405: Diversity and Equal Opportunity 2016 405-1: Diversity in governance bodies and employees   Diversity
  405-2: Equal pay   Diversity
LOCAL DEVELOPMENT AND IMPACTS ON COMMUNITIES      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Local development and impacts on communities
  3-3: Form of management and its components   Local development and impacts on communities
  3-3: Form of management assessment   Local development and impacts on communities
GRI 203: Indirect economic impacts 2016 203-1: Infrastructure and service investments   Local development and impacts on communities
  203-2: Significant indirect economic impacts   Local development and impacts on communities
GRI 411: Rights of indigenous peoples 2016 411-1: Incidents of violations involving rights of indigenous peoples  
Risk management 
GRI 412: Human rights assessment 2016 412-1: Operations subject to human rights reviews or impact assessments  
Risk management
GRI 413: Local communities 2016 413-1: Operations with local community engagement, impact assessments and
development programs
  Local development and impacts on communities
  413-2: Operations with significant – actual and potential – adverse impacts
on local communities
  Local development and impacts on communities
GRI 419: Socioeconomic compliance 2016 419-1: Non-compliance with laws and regulations in the social and economic
area
  Local development and impacts on communities
KLABIN’S CULTURE      
GRI 3: Material Topics 2021 3-3: Explanation of the material topic and its limit   Klabin’s culture
  3-3: Form of management and its components   Klabin’s culture
  3-3: Form of management assessment   Klabin’s culture
       

Updated and verified on: 06/24/2023

14/06/23