GRI Summary

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General Topics      
GRI 1: FUNDAMENTALS 2021
GRI 2: General Disclosures 2021 2-1: Organization details Klabin S.A. is a publicly traded corporation, with 23 units in Brazil one in Argentina, and with commercial offices in several regions. With forestry, cellulose, paper, and packaging businesses, Klabin is the largest producer and exporter of packaging paper in the country and a leader in the production of paper packaging. IR Klabin
2-2: Entities included in the organization's sustainability report  The data related to Klabin's sustainability performance covers all of the company's businesses presented in the company's consolidated financial report. Social and environmental indicators represent the company's activities in all its business units.  
2-3: Reporting period, frequency, and point of contact

- January 1, 2023 until December 31, 2023;

- Yearly;

- Contact us Klabin

 Contact us Klabin
2-4:  Information reformulations Any reformulations concerning previous reports are indicated throughout the report.  
2-5: External audit In 2023, the ESG Panel was externally verified by Bureau Veritas Warranty Statement 
2-6: Activities, value chain, and other business relationships   Businesses and Products
2-7: Employees   Professionals Engagement
2-8: Workers who are not employees   Professionals Engagement
2-9: Governance structure and its composition Klabin's corporate governance structure is presented on the IR website Management
2-10: Appointment and selection to the highest governance body  The process for appointing and selecting members of the Klabin S.A. Board of Directors is set out in the body's Internal Regulations. Corporate Governance
2-11: Chair of the highest governance body  The chairman of the Board of Directors of Klabin S.A. is a non-executive. Management
2-12: Role played by the highest governance body in supervising impact management The Klabin Sustainability Committee, formed by the company's management advisors, has as one of its responsibilities to advise the Company's Board of Directors on all aspects related to sustainability, including suggesting actions that can be taken by the Company for development and strengthening support for sustainable development. More information is in the Internal Regulations of the Sustainability Committee. Bylaws, Codes and Policies
2-13: Delegation of responsibility for impact management At Klabin, delegation of authority is the act through which the manager transfers, temporarily and on an exceptional basis, specific powers to an employee of the Unit or department to approve operations related to the processes under his responsibility. Indefinite delegation is not permitted.  
2-14: Role played by the highest governance body in sustainability reporting   The Klabin Sustainability Committee made up of the company's management advisors, has one of its responsibilities as evaluating and providing the necessary support for the preparation of reports related to the topic of sustainability developed by the Company. Bylaws, Codes and Policies
2-15: Conflicts of interest The prevention and mitigation of possible conflicts of interest is presented in the Related Party Transactions Policy. Bylaws, Codes and Policies
2-16: Communicating Crucial Concerns The Audit and Related Parties Committee and the Legal, Integrity, Risks, and Internal Controls Department are responsible for bringing to the Board of Directors concerns considered crucial to the company, including aspects associated with business conduct.  
2-17: Collective knowledge of the highest governance body Klabin's Sustainability Committee, made up of the company's management advisors, has as one of its responsibilities to evaluate and recommend training programs and tools to the Board of Directors aimed at disseminating knowledge and stimulating awareness of topics and practices focused on sustainability More information in the Internal Regulations of the Sustainability Committee. Bylaws, Codes and Policies
2-18:  Assessing the performance of the highest governance body By the provisions of the Internal Regulations of the Board of Directors, the body carries out a self-evaluation of its activities annually, identifying possibilities for improvements in its ways of acting.  
2-19: Compensation Policies The remuneration guidelines for the company's governance bodies are presented in the company's Governance Report. Governance Report
2-20: Process for determining remuneration The remuneration guidelines for the company's governance bodies are presented in the company's Governance Report. Governance Report
2-21: Proportion of total annual remuneration   Corporate Governance
2-22: Declaration on sustainable development strategy Klabin's position on the Sustainable Development strategy is reflected in its policies presented in the ESG Panel. Policies
2-23: Policy Commitments The commitments associated with responsible business conduct, including Human Rights, are reflected in the Code of Conduct, the Sustainability Policy, the Policy on Fundamental Rights in Labor Relations and the Diversity and Promotion of Employability Policy. Policies
2-24: Incorporation of policy commitments The responsibilities for incorporating commitments associated with responsible business conduct and Human Rights are presented in the company's policies and Code of Conduct, available on the ESG Panel Policies
2-25: Processes to repair negative impacts   Ethical conduct and integrity
2-26: Mechanisms for counseling and raising concerns   Ethical conduct and integrity
2-27: Compliance with laws and regulations   Ethical conduct and integrity
2-28: Participation in associations   Sectorial participation
2-29: Stakeholder engagement approach   Stakeholder Engagement 
2-30: Collective bargaining agreements   Management and engagement of professionals
GRI 3: Material Topics 2021 3-1: 3-1: Process of defining material  topics   Corporate Governance
3-2: Material Topics list   Material Topics
       
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Governance and Economic Topics
Multiple uses of wood
GRI 3: Material Topics 2021 3-3: Management of material topics   Multiple uses of wood
Innovation management
GRI 3: Material Topics 2021 3-3: Management of material topics   Innovation management
Cyber security
GRI 3: Material Topics 2021 3-3: Management of material topics   Cyber security
GRI 418: Privacidade do cliente 2016

418-1: Substantiated Complaints Regarding Privacy Violations and Loss of Customer Data

   Cyber security
Production and logistics
GRI 3: Material Topics 2021 3-3: Management of material topics   Production and logistics
Socio-environmental performance of suppliers
GRI 3: Material Topics 2021 3-3: Management of material topics   Socio-environmental performance of suppliers
GRI 204: Práticas de Compra 2016 204-1: Proportion of expenses with
local suppliers		   Socio-environmental performance of suppliers
GRI 308: Avaliação Ambiental de Fornecedores 2016 308-1: New suppliers selected
based on environmental criteria		   Socio-environmental performance of suppliers
308-2: Negative environmental impacts of the
supply chain and measures taken		   Socio-environmental performance of suppliers
GRI 414: Avaliação Social de Fornecedores 2016 414-1: New suppliers selected
based on social criteria		   Socio-environmental performance of suppliers
414-2: Negative social impacts of the supply
chain and measures taken		   Socio-environmental performance of suppliers
Ethical conduct and integrity
GRI 3: Material Topics 2021 3-3: Management of material topics   Ethical conduct and integrity
GRI 205: Combating Corruption 2016 205-1: Operations assessed for risks
related to corruption		   Ethical conduct and integrity
205-2: Communication and training in
anti-corruption policies and procedures		   Ethical conduct and integrity
205-3: Confirmed cases of corruption and
measures taken		   Ethical conduct and integrity
GRI 206: Unfair Competition 2016 206-1: Lawsuits for unfair
competition, trust and monopoly practices		   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: Management of material topics   Risk management
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Environmental topics
Wood availability
GRI 3:  Material Topics 2021 3-3: Management of material topics   Wood availability
Forestry yield
GRI 3:  Material Topics 2021 3-3: Management of material topics   Forestry yield
Energy use
GRI 3:  Material Topics 2021 3-3: Management of material topics   Energy use
GRI 302: Energy 2016 302-1:Energy consumption within the organization   Energy use
302-2: Energy consumption outside the organization   Energy use
302-3:  Energy intensity   Energy use
302-4:  Reducing energy consumption   Energy use
302-5: Reductions in energy requirements of products and services   Energy use
Water use
GRI 3:  Material Topics 2021 3-3: Management of material topics   Water use
GRI 303: Water and Effluents  2018 303-1: Interactions with water as a
shared resource		   Water use
303-2: Management of impacts related to
water disposal		   Water use
303-3: Withdrawn water   Water use
303-4: Water Disposal   Water use
303-5: Water consumption   Water use
Waste Management
GRI 3:  Material Topics 2021 3-3: Management of material topics   Waste management
GRI 306: Waste 2020 306-1:  Waste generation and significant
waste-related impacts		   Waste management
306-2: Management of  impacts 
related to waste		   Waste management
306-3: Waste generated   Waste management
306-4: Waste diverted from disposal   Waste management
306-5: Waste directed to disposal   Waste management
Climate change
GRI 3:  Material Topics 2021 3-3: Management of material topics   Climate change
GRI 305: Emissions 2016 305-1:  GHG direct emissions (Scope 1)   Climate change
305-2: GHG indirect emissions (Scope 2)   Climate change
305-3: Other GHG indirect emissions (Scope 3)   Climate change
305-4: GHG  emissions intensity   Climate change
305-5: GHG  emissions reduction   Climate change
305-7: Air Emissions of NOX, SOX and other   Climate change
Forest certification
GRI 3:  Material Topics 2021 3-3: Management of material topics   Forest Certification
Products and partnerships with the value chain and circularity
GRI 3:  Material Topics 2021 3-3: Management of material topics   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: Products and their packaging 
reused		   Products and partnerships with the value chain and circularity
Biodiversity
GRI 3:  Material Topics 2021 3-3: Management of material topics   Biodiversity
GRI 304: Biodiversity 2016 304-1: Own operational units,
leased or managed within 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: Protected or restored habitats   Biodiversity
304-4: Species included in the IUCN
red list and national conservation lists with
habitats in areas affected by operations of the
organization		   Biodiversity
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Social Topics
Local development and impact on communities
GRI 3: Material Topics 2021 3-3: Management of material topics   Local development and impact on communities
GRI 203: Indirect Economic Impacts 2016 203-1: Investments in infrastructure and
support for services		   Local development and impact on communities
203-2: Significant indirect economic impacts   Local development and impact on communities
GRI 413: Local Communities 2016 413-1: Operations with engagement,
impact assessments and
development programs aimed at the local community		   Local development and impact on communities
413-2: Operations with real or potential
significant negative impacts on
local communities		   Local development and impact on communities
Human capital development
GRI 3: Material Topics 2021 3-3: Management of material topics   Human capital development
GRI 404: Training and Education 2016 404-1: Average training hours per year, per employee   Human capital development
Management and engagement of professionals
GRI 3: Material Topics 2021 3-3: Management of material topics   Management and engagement of professionals
GRI 201: Economic Performance 2016

201-3: Obligation of defined benefit plans or other retirement plans

   Management and engagement of professionals
GRI 202: Market Presence 2016

202-1: Ratio of the organization's lowest salary to the local minimum wage, by gender

   Management and engagement of professionals
202-2: Proportion of senior management members hired from the local community   Management and engagement of professionals
GRI 401: Employment 2016 401-1: New Hires and Turnover Rate   Management and engagement of professionals
401-3: Parental leave   Management and engagement of professionals
Klabin Culture
GRI 3: Material Topics 2021 3-3: Management of material topics   Klabin Culture
Diversity
GRI 3: Material Topics 2021 3-3: Gestão dos temas materiais   Diversity
GRI 405: Diversity and Equal Opportunities 2016 405-1: 405-1: Diversity in governance bodies and employees   Diversity
405-2: Equal pay    Diversity
Occupational health and safety
GRI 3: Material Topics 2021 3-3: Management of material topics   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 impacts on occupational health and safety directly linked to commercial 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: Occupational disease indicators   Occupational health and safety

Updated and verified on: 07/04/2024

14/06/23