SASB disclosure topics

Topic	Accounting metric	Unit	2021 Answer	2022 Answer	2023 Answer	Category	Code
Greenhouse Gas Emissions	Gross global Scope 1 emissions	ton CO₂ eq	6,669,590	7,045,350	7,213,976 More information: Climate change	Quantitative	RR-PP-110a.1 RT-CP-110a.1
Greenhouse Gas Emissions	Discussion of the long- and short-term strategy or plan for managing scope 1 emissions, emission reduction targets, and an analysis of performance with respect to those targets	n/a		The 1.4% reduction in scope 1 emissions was mainly due to the reduction in fuel oil consumption in the lime kilns at the Puma and Correia Pinto units. This result is mainly due to the start-up of the Puma II Project's biomass gasification plant and the use of bio-oil in the lime kilns at Correia Pinto.	The 6.9% reduction in scope 1 emissions was mainly due to the reduction in fuel oil consumption at the pulp and paper units, due to the full operation of the biomass gasification plant at the Puma unit, and the reduction in natural gas consumption at the recycled products units. In addition, in 2023, tests began for the use of bio-oil in the lime kilns at the Monte Alegre unit. Over the year, 3 tests were carried out on an industrial scale, achieving 100% substitution of the use of fuel oil during the operation of the equipment. Climate change – Climate change management	Discussion and analysis	RR-PP-110a.2 RT-CP-110a.2
Air Quality	Atmospheric emissions of the following pollutants: (1) NOx (except N₂O), (2) SO₂, (3) Volatile Organic Compounds (VOCs), (4) Particulate Matter (PM) and (5) Hazardous Air Pollutants (HAPs)	tons of CO₂eq	(1) NOx: 4,696.49 (2) SOx_:784.26 (3) VOCs: 1.02 (4) PM: 4,609.45	(1) NOx: 4,930.19 (2) SOx: 614.96 (3) COVs: 7.51 (4) MP: 1,901.05	(1) NOx: 7,407.08 (2) SOx: 1,106.23 (3) COVs: 7.78 (4) MP: 1,975.32 More information: Climate change	Quantitative	RR-PP-120a.1 RT-CP-120a.1
Energy Management	(1) Total energy consumed, (2) percentage grid electricity, (3) percentage from biomass, (4) percentage from other renewable energy	GJ / %	More information: Energy Use – Energy figures and rates	More information: Energy Use – Energy figures and rates	More information: Energy Use – Energy figures and rates	Quantitative	RR-PP-130a.1 RT-CP-130a.1
Water Management	(1) Total water withdrawn, (2) Total water consumed, percentage of each in regions with high or extremely high reference water stress	m³ / %	(1): 114,624,393.74 (2): 95,232,967.84	(1): 122,279,561.18 (2): 103,151,440.75	(1): 119,368,476.81 (2): 103,510,424.40 More information: Water use – Figures and considerations: water withdrawn, discarded, consumed and reused	Quantitative	RR-PP-140a.1 RT-CP-140a.1
Water Management	Description of water management risks and discussion of strategies and practices to mitigate such risks	n/a	Water use – Figures and considerations: water withdrawn, discarded, consumed and reused	Since 2018, Klabin has evaluated all its units located in water stress areas using the WRI Aqueduct tool. To be considered exposed to water stress, facilities need to be classified on the baseline criterion of greater than 20% water stress, for both the current and future scenarios (2030 and 2040). In 2021, after acquiring five new units, Klabin now has 7 out of 23 units located in water stress areas, according to the WRI Aqueduct tool. To control and monitor the risks related to these units, Klabin prepared a report to monitor the flow of rivers and the volume of rain in the regions where the factories are located, to anticipate possible water shortages as well as seek alternatives. This report is monitored by the Water Management Working Group, which, in addition to supporting the strategic management of this resource, contributes to the definition of necessary actions to avoid impacts in these regions. In 2022, the improvement in water management, resulting from the actions carried out, resulted in a 19% reduction in water consumption (water withdrawn - water discarded) at the units located in areas of water stress.	Since 2018, Klabin has been evaluating all its units located in water-stressed areas using the WRI Aqueduct tool. To be considered exposed to water stress, facilities need to be classified under the baseline criterion of water stress exceeding 20%, for both the current and future scenarios (2030 and 2040). Water use – Figures and considerations: water withdrawn, discarded, consumed and reused	Discussion and analysis	RR-PP-140a.2 RT-CP-140a.2
Water Management	Number of non-compliance incidents associated with water quality permits, standards and regulations	Number	Zero	Zero	Zero More information: Water use – Figures and considerations: water withdrawn, discarded, consumed and reused	Quantitative	RT-CP-140a.3
Waste Management	Amount of hazardous waste generated, percentage recycled	Metric tons (t), Percentage (%)	903.88 tons of hazardous waste generated in 2021. 98% of the waste generated in 2021 is repurposed, recyclable, or reusable (2,575,460.56 tons).	1,177.30 tons of hazardous waste generated in 2022. 98.47% of the waste generated in 2022 is in the reused, recyclable, or reused category (2,890,823.78 tons).	1,491.39 tons of hazardous waste generated in 2023. 99.35% of the waste generated in 2023 is in the reused, recyclable, or reused category (2,760,813.70 tons). More information: Waste Management – waste generated, repurposed, reused, recovered and recycled	Quantitative	RT-CP-150a.1
Ecosystem Services & Impacts	Forest area certified by independent forest management standard, Certified percentage for each standard	Acres (ac), Percentage (%)	*Percentage of FSC®-certified wood purchased from third parties: 31% Percentage of FSC®-controlled wood purchased from third parties: 12% Percentage of FSC®-certified own wood: 57% Total: 100%	*Percentage of FSC® certified wood purchased from third parties: 31% Percentage of FSC® controlled wood purchased from third parties: 18% Percentage of own FSC® certified wood: 51% Total: 100%	*Percentage of FSC® certified wood purchased from third parties: 36% Percentage of FSC® controlled wood purchased from third parties: 16% Percentage of own FSC® certified wood: 48% Total: 100% More information: Forest Certification	Quantitative	RR-FM-160a.1
Ecosystem Services & Impacts	Forest area with protected conservation status	Acres (ac)	265,000	304,000	315,000 More information: Biodiversity – Environmental protection areas and areas of high biodiversity value	Quantitative	RR-FM-160a.2
Ecosystem Services & Impacts	Forest area in endangered species habitat	Acres (ac)	Biodiversity – Number of IUCN red list species and national conservation list species	Biodiversity – Number of IUCN red list species and national conservation list species	Biodiversity – Number of IUCN red list species and national conservation list species	Quantitative	RR-FM-160a.3
Ecosystem Services & Impacts	Description of the approach to optimize ecosystem service opportunities provided by forest areas	n/a	Biodiversity – Number of IUCN red list species and national conservation list species	Biodiversity – Number of IUCN red list species and national conservation list species	Biodiversity – Number of IUCN red list species and national conservation list species	Discussion and analysis	RR-FM-160a.4
Rights of Indigenous Peoples	Forest area on indigenous lands	Acres (ac)	Zero More information: Risk Management – Human Rights	Zero More information: Risk Management – Human Rights	Zero More information: Risk Management – Human Rights	Quantitative	RR-FM-210a.1
Rights of Indigenous Peoples	Description of engagement processes and due diligence practices with respect to human rights, indigenous rights, and the local community	n/a	Local development – Traditional communities	Klabin maps all the traditional communities in its areas of influence, such as quilombolas, faxinalenses (communities that inhabit small areas and live off their relationship with the forest), and Indigenous groups. In its relationship with these communities, the company follows Brazilian legislation and the recommendations of ILO 169, a resolution of the International Labor Organization for Indigenous and Tribal Peoples, guaranteeing their right to prior, free, and informed consent (CLPI). In 2021 and 2022, there were no cases of violation of the rights of indigenous peoples and traditional communities.	Klabin maps all the traditional communities in its areas of influence, such as quilombolas, faxinalenses (communities that inhabit small areas and live off their relationship with the forest) and Indigenous groups. In its relationship with these communities, the company follows Brazilian legislation and the recommendations of ILO 169, a resolution of the International Labor Organization for Indigenous and Tribal Peoples, guaranteeing their right to prior, free, and informed consent (CLPI). In 2023, there were no cases of violation of the rights of indigenous peoples and traditional communities. More information: Risk management	Discussion and analysis	RR-FM-210a.2
Product Safety	Number of recalls issued, total units recovered	Number	Customers and products – Product life cycle and recovery	Zero More information: Customers and products – Product life cycle and recovery	Zero More information: Customers and products – Product life cycle and recovery	Quantitative	RT-CP-250a.1
Product Safety	Process discussion to identify and manage emerging materials and chemicals of interest	n/a	Customers and products – Product life cycle and recovery	Customers and products – Product life cycle and recovery	Customers and products – Product life cycle and recovery	Discussion and analysis	RT-CP-250a.2
Product Lifecycle Management	Percentage of raw materials from: (1) recycled content, (2) renewable resources and (3) renewable and recycled content	(%) by weight	Customers and products – Product life cycle and recovery	Percentage of raw materials from: (1) recycled content: 12% (2) renewable resources: 98% (3) renewable and recycled content: 98% Customers and products – Product life cycle and recovery	Percentage of raw materials from: (1) recycled content: 6% (2) renewable resources: 98% (3) renewable and recycled content: 98% Customers and products – Product life cycle and recovery	Quantitative	RT-CP-410a.1
Product Lifecycle Management	Revenue from reusable, recyclable and/or compostable products	Reporting currency	Customers and products – Product life cycle and recovery	R$ 20,033,000,000.00 Customers and products – Product life cycle and recovery	R$ 18,024,000,000.00 Customers and products – Product life cycle and recovery	Quantitative	RT-CP-410a.2
Product Lifecycle Management	Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle	n/a	Customers and products – Product life cycle and recovery	Reducing the environmental impact of packaging throughout its lifecycle In addition to new investments in reducing emissions, a more renewable energy matrix, as observed in 2022, reflects in a smaller amount of CO2eq emitted per ton of product, which in 2022 was 148 kg of CO2eq, resulting in an accumulated reduction of 68% since initial measurement, reported in 2004. As manufacturers of renewable-based products, Klabin advocates replacing fossil-based packaging with biodegradable alternatives, based on wood cellulose fibers. Its products are developed in a customized way to the needs of customers, with high technology and complexity from the combination of virgin and recycled fibers, promoting the rational and maximized use of natural resources. The adoption of renewable, recyclable and biodegradable materials offers consumers the best and most sustainable options for lower-impact consumption. Klabin's bioproducts are key elements for the development of a low-carbon circular economy, in which society's constantly changing demands are met in line with planetary challenges and limits.	Reducing the environmental impact of packaging throughout its lifecycle In addition to new investments in reducing emissions, a more renewable energy matrix, as observed in 2023, reflects in a smaller amount of CO2eq emitted per ton of product, which in 2023 was 140 kg of CO2eq, resulting in an accumulated reduction of 70% since initial measurement, reported in 2004. As manufacturers of renewable-based products, Klabin advocates replacing fossil-based packaging with biodegradable alternatives, based on wood cellulose fibers. Its products are developed in a customized way to the needs of customers, with high technology and complexity from the combination of virgin and recycled fibers, promoting the rational and maximized use of natural resources. The adoption of renewable, recyclable and biodegradable materials offers consumers the best and most sustainable options for lower-impact consumption. Klabin's bioproducts are key elements for the development of a low-carbon circular economy, in which society's constantly changing demands are met in line with planetary challenges and limits.	Discussion and analysis	RT-CP-410a.3
Supply Chain Management	Percentage of wood fiber meeting other fiber supply standards and percentage for each standard	% by weight	Customers and products – Product life cycle and recovery	Customers and products – Product life cycle and recovery	Customers and products – Product life cycle and recovery	Quantitative	RR-PP-430a.1
Supply Chain Management	Percentage of wood-based raw materials certified to a responsible purchasing standard	% by weight	71%	63%	63%	Quantitative	RR-PP-430a.1 RT-CP-430a.1
Supply Chain Management	Percentage of wood fiber-based materials without third-party certification by supply standard	% by weight	FSC® Controlled Wood:12% SFI Fiber Sourcing Standard:- SFI PEFC Controlled Sources:40%	FSC® Controlled Wood:18% SFI Fiber Sourcing Standard:- SFI PEFC Controlled Sources:41%	FSC® Controlled Wood:16% SFI Fiber Sourcing Standard:- SFI PEFC Controlled Sources:14%	Quantitative	RR-PP-430a.1 RT-CP-430a.1
Supply Chain Management	Percentage of raw materials from certified suppliers	% by weight	ATFS Certification: Not Applicable FSC Forest Management and Chain of Custody Certifications:71% PEFC Chain of Custody Certifications: Not Applicable PEFC-endorsed forest certification systems: Not Applicable SFI Forest Management and Chain of Custody Certifications: Not Applicable Total: 71%	ATFS Certification: Not Applicable FSC Forest Management and Chain of Custody Certifications: 63% PEFC Chain of Custody Certifications: Not Applicable PEFC-endorsed forest certification systems: Not Applicable SFI Forest Management and Chain of Custody Certifications: Not Applicable Total: 63%	ATFS Certification: Not Applicable FSC Forest Management and Chain of Custody Certifications:70% PEFC Chain of Custody Certifications: Not Applicable PEFC-endorsed forest certification systems: Not Applicable SFI Forest Management and Chain of Custody Certifications: Not Applicable Total:70%	Quantitative	RR-PP-430a.1 RT-CP-430a.1
Supply Chain Management	Number of recycled and recovered fibers purchased	Metric tons (t)	Customers and products – Product life cycle and recovery	423,527.51 tons; 12% of total wood fiber weight	211,239.35 tons; 6% of total wood fiber weight	Quantitative	RR-PP-430a.2
Supply Chain Management	Total wood fiber acquired, percentage from certified sources	Metric tons (t) and (%)	Customers and products – Product life cycle and recovery	Customers and products – Product life cycle and recovery	FSC® Controlled Wood:16% PEFC Controlled Sources:14% FSC® Chain of custody and Forest Management Standard:70% Customers and products – Product life cycle and recovery	Quantitative	RT-CP-430a.1
Supply Chain Management	Total aluminum purchased, percentage from certified sources	metric tons (t) and %	Customers and products – Management of materials	Klabin does not buy aluminum for its processes.	Klabin does not buy aluminum for its processes.	Quantitative	RT-CP-430a.2
Climate Change Adaptation	Description of the strategy to manage opportunities and risks for forest management and timber production introduced by climate change	n/a	Climate change – Climate change management	Climate change – Climate change management	Climate change – Climate change management	Discussion and analysis	RR-FM-450a.1