Ecovadis Corporate Social Responsability (CSR) Assessment Report

2019

EcoVadis Corporate Social Responsability (CSR) Assessment Report

Company assessed: BOSIS DOO

Overall score: 73 /100 October 2019

CSR performance: Advanced

Size: M Headquarters country: Serbia Risk country operations: Yes Industry: Manufacture of corrugated paper and paperboard and of containers of paper and paperboard CSR Assessment Report 2019

TABLE OF CONTENTS 1. CSR Performance Overview 2. Assessment Benefits 3. Assessment Process 4. EcoVadis Methodology A. Four Themes and 21 Criteria B. Seven Management Indicators 5. Understanding a Scorecard A. Quantitative Information: Scores & Activated Criteria B. Qualitative Information: Strengths & Improvement Areas C. Scoring Scale 6. Environment 7. Labor & Human Rights 8. Ethics 9. Sustainable Procurement 10. 360° Watch Findings 11. Specific Comments 12. Contact Us 13. Appendix: Industry Risk Profile

ABOUT CORPORATE SOCIAL RESPONSIBILITY (CSR)

Corporate Social Responsibility (CSR) is the continuing commitment to act responsibly by integrating social and environmental concerns into business operations. CSR goes beyond regulatory compliance to focus on how companies manage their economic, social and environmental impacts, as well as their relationships with stakeholders (e.g. employees, trading partners, government).

ABOUT THE ASSESSMENT

The EcoVadis methodology framework assesses companies' policies and actions as well as their published reporting related to the environment, labor and human rights, ethics and sustainable procurement. Our team of international sustainability experts analyze and crosscheck companies’ data (supporting documents, 360° Watch Findings, etc.) in order to create reliable ratings, taking into account each company’s industry, size and geographic location.

ABOUT ECOVADIS

EcoVadis provides the leading solution for monitoring sustainability in global supply chains. Using innovative technology and CSR expertise, we strive to engage companies and help them adopt sustainable practices.

No part of this document may be reproduced, modified or distributed in any form or manner without prior written permission from EcoVadis. Provided under contract for exclusive use by subscriber:

1. CSR PERFORMANCE OVERVIEW

Score breakdown

CSR Performance Insufficient Partial Moderate Advanced Outstanding Average score

OVERALL SCORE ENVIRONMENT LABOR & HUMAN ETHICS SUSTAINABLE RIGHTS PROCUREMENT

73 /100 70 /100 80 /100 70 /100 60 /100

99th Weight Weight Weight Weight percentile

Overall score distribution Theme score comparison

100 BOSIS DOO ENVIRONMENT LABOR & HUMAN 100% 80 73 RIGHTS 60 75% 40 20 50% 44.27 46.35 25%

0% 3.23 6.15 SUSTAINABLE ETHICS 0 0 25 45 65 85 100 PROCUREMENT All companies assessed by EcoVadis in this industry BOSIS DOO score All companies assessed by EcoVadis in this industry

Corrective Action Plan in progress

The Corrective Action Plan is a collaborative feature designed to support 2019 companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and completed corrective actions and share feedback. BOSIS DOO has a corrective action plan in place and is working on improving their CSR management system. BOSIS DOO has been awarded a gold medal in recognition of CSR achievement! To receive this medal, companies must have an overall score of 62-100.

* You are receiving this score/medal based on the disclosed information and news resources available to EcoVadis at the time of assessment. Should any information or circumstances change materially during the period of the scorecard/medal validity, EcoVadis reserves the right to place the business’ scorecard/medal on hold and, if considered appropriate, to re-assess and possibly issue a revised scorecard/medal.

2. ASSESSMENT BENEFITS

Understand : Communicate : Get a clear picture of a company’s CSR performance. The scorecard is the Meet customer needs. More and more companies raise questions final output of the EcoVadis assessment. It rates and benchmarks a about their trading partners' environmental and social performance. company's CSR performance in four themes on a scale of 0-100 and The EcoVadis assessment allows companies to demonstrate their highlights strengths and improvement areas. commitment. Know where a company stands compared to their industry. Benchmark Leverage a unique communication tool. Companies with an EcoVadis the company's CSR performance against the industry with a score Scorecard avoid audit fatigue by sharing one assessment with all distribution graph and theme score comparisons. requesting customers. Identify industry trends. Discover the primary CSR risks, regulations, hot topics and best practices related to specific industries.

3. ASSESSMENT PROCESS

1 2 3 Customer Request Questionnaire Document Analysis Procurement, CSR, EHS, and Sustainability Based on a company's specific Corporate Companies are required to provide leaders in enterprises looking to monitor Social Responsibility (CSR) risk factors, a supporting documentation for their CSR risk in the supply chain request an customized questionnaire is created. It answers to the questionnaire. These EcoVadis assessment for their trading contains 20 to 50 questions tailored to the documents are reviewed by our CSR partners. industry, size and location. analysts.

4 5 6 Public Information 360° Watch Findings Expert Analysis Company information that is publically 360° Watch Findings comprise relevant Our CSR analysts combine all these available, most often found on the public information about companies' CSR elements to produce one unified scorecard company website, is also collected as practices, identified via more than 2,500 per company. evidence of their CSR performance. data sources. They can have positive, negative or no score impact.

SCORECARD

4. ECOVADIS METHODOLOGY

A. Four Themes and 21 Criteria B. Seven Management Indicators EcoVadis assessments focus on 21 issues which are grouped into 4 EcoVadis assessments evaluate a company's CSR management system themes (Environment, Labor & Human Rights, Ethics, Sustainable by looking at seven management indicators. These are used to further Procurement). The 21 issues or criteria are based upon international CSR customize the assessment by weighting the four themes and their standards such as the Global Compact Principles, the International subsequent 21 CSR criteria. Labour Organization (ILO) conventions, the Global Reporting Initiative (GRI) standard, the ISO 26000 standard, and the CERES principles.

21 CSR criteria

1. ENVIRONMENT 2. LABOR & HUMAN RIGHTS OPERATIONS HUMAN RESOURCES Energy consumption & GHGs Employee Health & Safety Water Working Conditions Biodiversity Social Dialogue Local & Accidental Pollution Career Management & Materials, Chemicals & Waste Training PRODUCTS HUMAN RIGHTS Product Use Child Labor, Forced Labor & Product End-of-Life Human Trafficking Customer Health & Safety Diversity, Discrimination & Environmental Services & Harassment Policies (weight: 25%) Advocacy External Stakeholders Human Rights 1. Policies: Mission statements, policies, objectives, targets, governance 3. ETHICS 2. Endorsement: Endorsement of external CSR initiatives Corruption 4. SUSTAINABLE PROCUREMENT Anticompetitive Practices Supplier Environmental Actions (weight: 40%) Responsible Information Practices 3. Measures: Measures and actions implemented (e.g. procedures, Management Supplier Social Practices training, equipment) 4. Certifications: Certifications and labels (e.g. ISO 14001) 5. Coverage: Coverage of measures and actions Results (weight: 35%) 6. Reporting: Reporting on Key Performance Indicators (KPIs) 7. 360: Condemnations, Controversies, Awards

5. UNDERSTANDING A SCORECARD

The overall score can be better understood by looking at quantitative information (theme scores and activated criteria) and qualitative information (strengths and improvement areas).

A. Quantitative Information: Scores & Activated B. Qualitative Information: Strengths & Criteria Improvement Areas

Theme Scores: Qualitative information provides more details and insights into a Like the overall score, theme scores are on a scale of 1 to 100. company's score. For each theme, the company is assigned strengths (elements of their CSR management system that are positive) and Activated Criteria: improvement areas (elements of their CSR management system that Each of the four themes (Environment, Labor & Human Rights, Ethics, need to be improved). The strengths and improvement areas are Sustainable Procurement) have specific criteria associated with them. divided according to the three management layers (Policies, Actions, Because the questionnaire is customized by industry, size and location, not Results) and are also classified by priority. all 21 criteria are activated for every company and some criteria are All improvement areas are automatically added to the company's weighted more heavily than others. Corrective Action Plan. They are pre-organized by priority. The Corrective Action Plan is a collaborative feature designed to support Non-activated companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and If certain criteria are not activated, then the specific associated issue is not completed corrective actions and share feedback. relevant or has very low CSR risk for that company.

Medium Medium importance criteria are the issues some CSR risk is present but not the most pressing.

High High importance criteria are the issues where the company faces the greatest CSR risk.

! Risk countries only Criteria classified as Only in Risk Countries are activated only if the company has significant operations in one or more countries identified as risky.

C. The Scoring Scale

0 - 24 Insufficient No engagements or tangible actions regarding CSR. Evidence in certain cases of misconduct (e.g. pollution, corruption).

No structured CSR approach. Few engagements or tangible actions on selected issues. Partial reporting on Key Performance 25 - 44 Partial Indicators. Partial certification or occasional labeled product.

Structured and proactive CSR approach. Engagements/policies and tangible actions on major issues. Basic reporting on actions or 45 - 64 Moderate Key Performance Indicators.

Structured and proactive CSR approach. Engagements/policies and tangible actions on major issues with detailed implementation 65 - 84 Advanced information. Significant CSR reporting on actions and Key Performance Indicators.

Structured and proactive CSR approach. Engagements/policies and tangible actions on all issues with detailed implementation 85 - 100 Outstanding information. Comprehensive CSR reporting on actions and Key Performance Indicators. Innovative practices and external recognition.

6. ENVIRONMENT

This theme takes into account both operational factors (e.g. energy consumption, waste management) and product stewardship (e.g. product end-of-life, customer health and safety issues).

Environment Score Breakdown

OVERALL SCORE ENVIRONMENT LABOR & HUMAN ETHICS SUSTAINABLE RIGHTS PROCUREMENT

73 /100 70 /100 80 /100 70 /100 60 /100

Average score Weight Weight Weight Weight

Theme score distribution Theme score comparison

100 BOSIS DOO ENVIRONMENT LABOR & HUMAN 100% 80 73 RIGHTS 60 75% 40 20 50% 43.5 25% 38.82 13.22 0% 3.92 SUSTAINABLE ETHICS 0 0.54 25 45 65 85 100 PROCUREMENT All companies assessed by EcoVadis in this industry BOSIS DOO score All companies assessed by EcoVadis in this industry

Environment: Activated Criteria Because the questionnaire is customized by industry, size and location, not all 21 criteria are activated for every company and some criteria are weighted more heavily than others.

Environment: Strengths & Improvement Areas The Corrective Action Plan is a collaborative feature designed to support companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and completed corrective actions and share feedback. Improvement areas with ongoing corrective actions are marked with labels below.

Environment Weight

Strengths (23)

Policies Quantitative objectives set on some relevant issues [i.e. waste]

Information Guidance The company has defined and has formally communicated quantitative Quantitative objectives or targets on environmental issues are considered as objectives (i.e. targets) with regard to the relevant environmental policy fundamental elements of comprehensive policy mechanism. They provide a objectives. monitoring framework that helps establish whether policy objectives are being met, and highlight the progress towards set goals. Some examples of specific targets on this topic include quantitative objectives on issues such as energy consumption reduction. As policy elements, targets can be expressed in absolute or relative terms and must have a valid future deadline (i.e. by 2020 we commit to reduce our energy consumption by 20% from 2015 levels). Best practices are to issue valid quantitative objectives or targets for all relevant environmental issues in a particular industry sector. Download the How-to Guide on this topic here (in English).

Environmental policy on some relevant issues [i.e. materials, chemicals & waste]

Information Guidance The company has formalized statements, commitments, and operational A standard environmental policy integrates commitments and/or operational objectives on the management and mitigation of its environmental footprint, objectives on the main environmental risks the company faces. It is focusing on some material issues. The existing policy does not cover all the communicated to internal and external stakeholders through a formal dedicated major environmental issues the company is confronted with. document (e.g. QHSE Policy). A standard environmental policy contains qualitative objectives/commitments specific to those issues. The policy should also incorporate some of the following elements: scope of application, allocation of responsibilities, quantitative objectives (i.e. on energy consumption & GHG emissions and materials, chemicals & waste management), and review mechanisms. Download the How-to Guide on this topic here (in English).

Endorsement of the United Nations Global Compact (UNGC)

Information Guidance The UN Global Compact is a strategic policy initiative for businesses that are The United Nations Global Compact is a United Nations strategic policy initiative committed to aligning their operations and strategies with ten universally to encourage businesses worldwide to adopt sustainable and socially accepted principles in the areas of human rights, labour, environment and anti- responsible policies, and to report on their implementation. Companies sign the corruption. The company is a formal signatory of this initiative. initiative and then are required to provide overviews of their management system through a mandatory disclosure framework (annual publication of a Communication on Progress [COP]).

Actions Energy audit or carbon assessment performed

Information Guidance The company has provided supporting documentation demonstrating that it has An energy audit is an inspection, survey and analysis of energy flows, within a performed and energy audit or carbon assessment. building, process or system to reduce energy consumption. An energy audit is the first step in identifying opportunities to reduce energy expense and carbon footprints. Carbon assessment or carbon footprint is a measure of the amount of CO2 or other GHG emissions of a defined process expressed as carbon dioxide equivalent and this can be done using a carbon footprint calculator.

Measures to reduce energy consumption

Information Guidance The company has implemented specific measures to reduce the consumption of Examples might include selection of energy efficient equipment e.g. energy star energy related to its activities. office equipment, switching to LED lamps, improvement of building isolation.

ISO 14001 certified

Information Guidance The company has provided a valid ISO 14001 certificate that covers all of its The ISO 14001 standard belongs to the ISO 14000 series, a family of operations. environmental management standards developed by the International Organization for Standardization (ISO) designed to provide an internationally recognized framework for environmental management, measurement, evaluation and auditing. The standard serves as a framework to assist organizations in developing their own environmental management system and is based on the continuous Plan-Do-Check-Act cycle.

Measures to reduce paper consumption

Information Guidance The company has implemented specific measures to reduce the consumption of Examples might include provision of online catalogue to clients, distribution and paper related to its activities. storage of documents electronically (e.g. bills, press release, staff awareness on 'need to print', setting printers to double side).

Employee awareness training on water management

Information Guidance The company has a specific awareness (and training) program on reducing Awareness programs might include brochures given to employees, notices water consumption for employees. displayed in the workplace areas, presentation used during talks in order to engage employees on reduction of water consumption. Some examples of areas it could cover include turning off taps, selecting water efficient or water saving equipment (e.g. for facilities management or procurement department staff) and optimizing processes (e.g. change to waterless process, reducing the flow the water, re-use or recycle water).

Carbon footprint study

Information Guidance The company has evaluated the total amount of greenhouse gases produced by A company's carbon footprint is made up of both the direct and indirect its activities, its business or other unit of analysis such as a specific entity or emissions. Direct CO2 emissions (e.g. coming from fuel consumption) include product, expressed in equivalent tons of carbon dioxide (CO2). emissions from facilities, plants, property or assets that are owned or controlled by the company. Indirect CO2 emissions are a consequence of the activities of the company but occur at sources owned or controlled by another entity (e.g. coming from comsumption of purchased electricity, heat or steam, transport- related activities in vehicles not owned or controlled by the reporting entity).

Printed materials designed for easy recyclability

Products designed for easy recyclability

Information Guidance The company has provided supporting documentation demonstrating that it Addressing the issue of product waste at the design stage is one of the most provides products designed for easy recyclability effective way to ensure that not part of the product will end up in a landfill. Some example of recyclability design are: modularity and easy disassembly, i.e. the product is easily disassembled, with standardized parts, making it easier to reuse or recycle them.

Training or formal information materials for customers on recyclability

Packaging designed for easy dismantling and easy recyclability

Information Guidance The company has implemented measures at the design stage to ensure that the Product packaging is one of the most visible and important elements of an packaging of its products can be recycled or dismantled easily at the products' environmentally sensitive production operation. Examples of measures end-of-life. available at the design stage of packaging to minimise impacts on the environment might include: material selection (e.g. recyclable, compostable, biodegradable materials), packaging structure (e.g. minimal packaging, and easily separable packaging), and a switch to packaging that can be re-used or returned to the company (with adequate information provided to customers for disassembly instructions where necessary).

Measures implemented to recycle toners & ink cartridges

Information Guidance The company has implemented specific measures to collect and recycle toners The ink and toner used in cartridges are hazardous materials which need to be and ink cartridges. disposed of correctly to avoid environmental and health impacts. Toners and ink cartridges can also be collected to be refilled.

Measures to recycle paper/carton waste

Information Guidance The company has implemented specific measures to recycle waste made of Examples of such measures might include sorting paper and ensuring on-site paper and/or carton. re-use (e.g. with one-side printed pages), organising external collection by a specialist paper waste contractor or carton packaging collector.

Waste management measures in place

Information Guidance The company has implemented specific actions regarding management of Examples of such measures include (but are not limited to): procedures to reuse waste. or recycle waste, waste separation and waste sorting procedures, work process to optimize material consumption or to reduce waste, waste disposal arrangements etc.

Reduction of water consumption through innovative equipments, methods or technologies

Information Guidance The company has implemented measures for reducing water consumption. In order to reduce its water consumption the company can select to modify its They can be a new process, a facility feature, etc. current arrangements by upgrading or changing the current equipment or technology in place and/or selecting processes that are more efficient. This is also possible at the design stage for new processes: the company selects equipment or technologies that would reduce water consumption compared to the usual process implemented by their industry/sector peers.

Employee awareness/training program on energy conservation

Information Guidance The company has a specific awareness (and training) program for employees on Awareness programs might include brochures given to employees, notices reducing energy consumption. displayed in the workplace areas, presentation used during meetings in order to engage employees on reducing energy consumption. Some examples of areas it could cover include turning off lights at the end of the day, switching off electrical appliances when not in use, selecting energy-efficient equipment (e.g. for facilities management or procurement department staff), and optimizing machinery use (e.g. stand-by vs active for workshop operatives).

Results

Reporting on total water consumption

Reporting on total weight of waste

Company communicates progress towards the Sustainable Development Goals (SDGs)

Reporting on total energy consumption

Information Guidance The company has reported KPIs with regard to total energy consumption either Total energy consumed represents total primary energy consumption reported through formal documentation or questionnaire declaration. in kWh. Total energy consumed may include e.g. consumption of coal and coke (in Kg) reported in kWh and/or consumption of oil, LPG and electrical power in kWh.

Standard reporting on environmental issues

Information Guidance There is evidence of formal reporting implemented regarding the management Reporting items are standard in terms of quality and quantity, do cover the main and the mitigation of the company environmental footprint from its supporting issues, are meaningful enough, and are regularly updated. Examples of key documentation, including key performance indicators (KPIs), statistical figures or performance indicators include total electricity consumption, electricity associated concrete actions. consumed per kg of product or per unit produced. Comprehensive reporting on environmental issues will additionally have KPIs reported in a formal public document available to stakeholders, and will be in compliance with the Global Reporting Initiative guidelines or other external CSR reporting standards. Download the How-to Guide on this topic here (in English).

Improvement Areas (2)

Policies

Medium No supporting documentation or only basic policy on some relevant issues [i.e. energy consumption & GHGs, water, product end-of-life]

Information Guidance The company has either no supporting documentation on policies, or only A standard environmental policy integrates commitments and/or operational provided evidence of basic policy statements that do not cover all the major objectives on the main environmental risks the company faces. It is environmental issues the company is confronted with. communicated to internal and external stakeholders through a formal dedicated document (e.g. QHSE Policy). A standard environmental policy contains qualitative objectives/commitments specific to those issues. The policy should also incorporate some of the following elements: scope of application, allocation of responsibilities, quantitative objectives (i.e. on energy consumption & GHG emissions and materials, chemicals & waste management), and review mechanisms. Download the How-to Guide on this topic here (in English).

Low Some environmental policy document(s) were discarded because eligibility requirements were not met [i.e. energy consumption & GHGs, water]

Information Guidance The company has provided policy documents but some were discarded because A formal policy document must be reliable and meet the requirements below: some or all of the following requirements were not met: Policy documents were Must fulfill the minimum requirements: presence of company name, company created specifically for the EcoVadis assessment and these documents are logo, date of implementation and/or review date; Are credible, formal and fully dubious Policy documents were older than 8 years. Good policies shall be integrated in the CSR management system; Are authentic, pre-existing and regularly reviewed and aligned with the current situation. Policy documents complete; Are appropriate for their intended purpose; Are of high quality and were created less than 1 month from the upload date (This does not include understandable for their target audience; Provide material content and address recently revised policies with a revision date). There was no evidence that the potential sustainability issues. policies were appropriately implemented as they were too recent. Some policy documents were from a specific subsidiary or site, leading to uncertainty that the information provided is applicable to the entire scope of assessment Some policy documents did not contain a company name, company logo, date of implementation and/or a review date

7. LABOR & HUMAN RIGHTS

This theme takes into account both internal human resources (e.g. health and safety, working conditions, career management) and human rights issues (e.g. discrimination and/or harassment, child labor).

Labor & Human Rights Score Breakdown

OVERALL SCORE ENVIRONMENT LABOR & HUMAN ETHICS SUSTAINABLE RIGHTS PROCUREMENT

73 /100 70 /100 80 /100 70 /100 60 /100

Average score Weight Weight Weight Weight

Theme score distribution Theme score comparison

100 BOSIS DOO ENVIRONMENT LABOR & HUMAN 100% 80 73 RIGHTS 60 75% 40 20 50% 50.5 25% 39.89

0% 3.54 6 SUSTAINABLE ETHICS 0 0.08 25 45 65 85 100 PROCUREMENT All companies assessed by EcoVadis in this industry BOSIS DOO score All companies assessed by EcoVadis in this industry

Labor & Human Rights: Activated Criteria Because the questionnaire is customized by industry, size and location, not all 21 criteria are activated for every company and some criteria are weighted more heavily than others.

Labor & Human Rights: Strengths & Improvement Areas The Corrective Action Plan is a collaborative feature designed to support companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and completed corrective actions and share feedback. Improvement areas with ongoing corrective actions are marked with labels below.

Labor & Human Rights Weight

Strengths (30)

Policies Comprehensive policy on a majority of labor or human rights issues

Information Guidance The company has issued a formal comprehensive policy that integrates Policies are deemed exceptional when all labor/human rights issues are commitments, qualitative and quantitative objectives on labor or human rights covered by qualitative and quantitative objectives, in addition to some of the issues in the company's operations. following elements: scope of application, allocation of responsibilities, and formal review processes. Download the How-to Guide on this topic here (in English).

Quantitative objectives set on some relevant issues [i.e. employee health & safety]

Information Guidance The company has defined and has formally communicated quantitative Quantitative objectives or targets on labor and human rights issues are objectives (i.e. targets) with regard to the relevant labor practices policy considered as fundamental elements of a comprehensive policy mechanism. objectives. They provide a monitoring framework that helps establish whether policy objectives are being met, and highlight the progress towards set goals. Some examples of specific targets on this topic include quantitative objectives on health & safety indicators (i.e. accident frequency and accident severity rates), and quantitative objectives on the percentage of employees trained on discrimination and/or harassment issues, among others. As policy elements, targets can be expressed in absolute or relative terms and must have a valid future deadline (i.e. by 2020 we commit to train 100% of employees on discrimination issues). To achieve the maximum score on the policies indicator, valid quantitative objectives or targets should be present for high importance CSR issues in this theme. Download the How-to Guide on this topic here (in English).

Endorsement of the United Nations Global Compact (UNGC)

Actions Measures to promote gender and/or minority inclusion in the workplace

Compensation for extra or atypical working hours

Information Guidance The company provides additional remuneration to compensate for overtime Extra or atypical hours refers to all hours worked in excess of the normal hours work. (could be overtime hours for instance). Employees should be provided additional compensation for overtime and/or other forms of atypical working hours.

Additional leave beyond standard vacation days

Information Guidance The company has official measures to promote work-life balance in place, which The company has implemented working practices that acknowledge and aim to have been found within the supporting documentation. The company provides support the needs of staff in achieving a balance between their home and additional leave beyond vacation days mandated by local regulations. working lives. The company provides additional days of leave for employees, outside of standard vacation days mandated by regulations. Additional days of leave can include paternal leave, bereavement leave, jury duty, election day leave, and sabbatical leave.

Flexible organization of work available to employees (e.g. remote work, flexitime)

Information Guidance The company has official measures to promote work-life balance in place, which The company has implemented working practices that acknowledge and aim to have been found within the supporting documentation. The company provides support the needs of staff in achieving a balance between their home and flexible hours and organization for employees to work. working lives. The company has supporting documentation showing a flexible organization of working hours is provided for employees, which can include evidence of options for part-time work, telecommuting or remote work, job- shares, and other forms of variable work schedules.

Health care coverage of employees in place

Whistleblower procedure on discrimination and harassment

Information Guidance The company has implemented a formal whistleblower procedure which Employees can report on areas such as violations of the company's encourages employees (and external stakeholders) to report potential violations discrimination and/or harassment policy (e.g. on hiring, remuneration, training, of the company's discrimination and/or harassment policies. promotion) through anonymous and secure communication channels. In addition, non-retaliation is ensured.

Awareness training regarding diversity, discrimination, and/or harassment

Auditing of internal controls to prevent child labor, forced labor and human trafficking

Information Guidance The company's child labor, forced labor & human trafficking policies and Internal controls (for examples four-eyes principle, job rotations, among others) compliance mechanisms are regularly audited. are necessary to regularly monitor the effectiveness and proper implementation of actions put in place to support the child labor, forced labor & human trafficking policies. Periodic internal audits of those internal controls should be carried out to ensure efficiency of such processes and provide reasonable assurance that objectives set with regards to child labor, forced labor & human trafficking policies will be achieved.

Employee representatives or employee representative body (e.g. works council)

Information Guidance The company has implemented representation for employees in the form of Social dialogue entails all types of negotiation, consultation or simply exchange elected employee representatives or a representative body. of information between representatives of governments, employers and workers, on issues of common interest relating to economic and social policy. Employee representatives can include representatives who are freely elected by the workers of the company in accordance with provisions of national laws, or any union, works council or other agency or representative body recognized for the purposes of bargaining collectively on behalf of any employee. They are the point of contact between the workforce and management. They can/must be consulted by management on certain topics (e.g. collective redundancy).

OHSAS 18001 certified

Information Guidance The company has provided a valid OHSAS 18001 certificate that covers all of its OHSAS 18001 is an international standard for occupational health and safety operations. management systems. It addresses employee health and safety issues and involves an external audit on the facilities' health & safety conditions. Organizations that implement OHSAS 18001 have a clear management structure with defined authority and responsibility, clear objectives for improvement, with measurable results and a structured approach to risk assessment. This includes the monitoring of health and safety management failures, auditing of performance and review of policies and objectives.

Employee health & safety detailed risk assessment

Information Guidance The company carries out employee health & safety detailed risk assessments The company has carried out detailed risk assessment of health and safety. Occupational health and safety risk assessments are a crucial step in the prevention process. They involve the identification of all the potential hazards an employee may face while carrying out regular duties and which type of employees may be more exposed to hazards (by job function). The level of risk, records of significant findings and proposition of preventive actions are also highlighted, in addition to plans for regular review of the risk assessment. If applicable, the results of a health and safety risk assessment should be made available to relevant stakeholders such as employees, members of the health and safety committee , staff representatives, the occupational physicians, and labor inspectors.

Formal collaboration with local NGOs to address child labor, forced labor and human trafficking

Information Guidance The company collaborates with local NGOs to address child labor, forced labor & Local, national and international NGOs have emerged as major players and human trafficking issues. partners when addressing with child labor, forced labor & human trafficking issues. By engaging with NGOs, companies that are confronted with such challenges in their operations can gain more in-depth knowledge and work to eliminate these human rights issues while pursuing risk-mitigation strategies.

Measures implemented to prevent child labor, forced labor and human trafficking

Information Guidance The company has implemented measures to prevent and/or avoid child and/or Some examples of actions on this topic include whistle-blowing procedures to forced labor. report incidents of child and/or forced labor, company specific awareness & training programs, formal engagement or collaboration with global initiatives, NGOs or local trade unions to prevent child labor, etc.

Regular assessment (at least once a year) of individual performance

Information Guidance The company carries out regular assessments or appraisal of individual The company has implemented regular assessment of employee performance. performance at least on a yearly basis for employees Regular assessments of employees aim to evaluate employee individual performance and productivity, combining both written and oral elements, and are based on a systematic and periodic process linked with a pre-established criteria and organizational objectives. The best practice concerning this criteria is to have a review with the employee at least annually, and to include employee self-assessments aimed at maintaining employee engagement in their own performance and overall organizational objectives. Setting and measuring goals related to the employee's career objectives, as well as including manager and peer feedback on the employee's performance are all important components in this regular assessment process.

Mandatory health check-up for employees

Information Guidance The company provides general mandatory health check-up for employees The company carries out mandatory health check-up for its employees. Within the scope of health check ups, the mental and physical states of employees are investigated to ascertain the status of the employee's health related to the job function, and in particular to identify any negative work-related effects on employees. According to the International Labor Organization (ILO), it is recommended that a health check up for employees is carried out within thirty days from the first day the employee is employed and the subsequent health check up conducted at least once a year by a licensed medical practitioner, especially for manufacturing companies presenting high health and safety risks for employees.

Official measures promoting career mobility

Information Guidance The company has implemented measures to promote internal mobility for The company has a process in place to promote internal mobility for employees. employees. Career mobility refers to the movement of employees across positions/paygrades or a complete change in job function (i.e. horizontal career mobility) within the same organization. Some examples of measures promoting internal career mobility include, but are not limited to: objectively promoting talent based on ability and potential, developing roadmaps for key talent in the company, continuing professional training, and encouraging employees to broaden their range of skills.

Provision of skills development training

Information Guidance The company provides training to its employees to develop their skills The company has implemented vocational training and instruction, which include skills development training, education paid for in whole or in part by the company, with the goal to provide opportunities for career advancement (Source: Global Reporting Initiative G3). Examples of on-the-job training to enhance employee skills are coaching, mentoring, job rotation, apprenticeships, etc. Total number of hours of training per employee per year can be a significant key performance indicator for this action.

Joint labor management health & safety committee in operation

Information Guidance The company has a joint labor management health & safety committee in place It is important to have a committee in place composed of both workforce and management personnel dedicated to address the health and safety risks faced by employees (Source: International Labor Organization (ILO), 1929). These committees identify potential health and safety issues and offer timely and effective solutions to continuously improve workplace safety. Regular (monthly) inspections are recommended. For French companies, it is commonly known as the "Comité d'hygiène, de sécurité et des conditions de travail (CHSCT)" and it is mandatory for companies with more than 50 employees.

Specific measures implemented for the integration of employees with disabilities

Information Guidance The company has implemented specific measures to integrate disabled persons Emerging studies determine that there is a true business case for the into the workforce. integration of disabled employees into the workforce beyond its roots as a socially responsible business practice. Evidence states that disabled employees have comparable productivity rates, lower accident rates, and higher job retention trends. People with disabilities also represent an untapped source of skills and talent, including technical skills if they have access to training and transferable problem-solving skills developed in daily life. Hiring disabled employees can contribute to the overall diversity, creativity and workplace morale. Some potential examples of implementation measures could include specific outreach techniques and programs, the provision of reasonable accommodation to meet individual needs, and allocating designated human resources management staff with knowledge on disadvantaged or work-related disability issues, etc. (source: ILO)

Setting of individual career plan for all employees

Information Guidance The company has implemented mechanisms to help employees in setting Career planning is an ongoing process that can help employees manage their individual career plans learning and development/progress within the company. It is also a key component of a company’s attraction and retention strategy. The company has mechanisms in place to provide career opportunities to employees, allowing them to access to promotions and higher pay. For example, an individual development plan can be put in place by analyzing skills and competencies needed by the employees to achieve their short, mid and long term goals. This process should also be coupled with the annual review process of the employee.

Training of relevant employees on health & safety risks and best working practices

Information Guidance The company provides training to relevant employees on health and safety risks The company has implemented training on health and safety issues. Safety and best working practices training aims at implementing health and safety procedures into specific job practices and at raising staff awareness and skills to an acceptable standard. For example, safety training covers topics such as accident prevention and safety promotion, safety compliance, use of personal protective equipment, chemical and hazardous materials safety, and workplace emergency response procedures. A best practice is to have a training matrix which helps to keep track of which employees have been trained, the date of the training, the training topic, and expected dates for refresher trainings. Monitoring of training attendance certificates is also suggested. It is also a best practice to have the training carried out in the language that the employees understand best and to carry out tests or quizzes to ensure training concepts have been successfully transmitted to participants.

Results

Reporting on training hours per employee

Company communicates progress towards the Sustainable Development Goals (SDGs)

Reporting on the percentage of women in top executive positions

Information Guidance The company reports, either through formal documentation or questionnaire Executive positions include positions such as chief financial officers, chief declaration, on the percentage of women in executive positions (e.g. senior or operating officers, or any other key roles in a company. The aim is to look into top management). whether a company is promoting an increase in gender diversity in its executive rank or not. It is important to note that in 2015, only 14.2% of the top five leadership positions in companies in the S&P500 are held by women acording to CNNMoney analysis.

Reporting on accident severity rate

Information Guidance The company reports, either through formal documentation or questionnaire The accident severity rate (or Lost Time Injury Severity Rate) measures the time declaration, on the accident severity rate among its employees for the last lost due to occupational injuries in relation to the total amount of time worked. It reporting year. indicates how severe the accidents were and how long the injured employees were out of work as a result of disabling injuries. The calculation method varies from country to country; for instance in the way lost time injury events are determined or what baseline is used to calculate the rate. In the UK it is calculated as follows: [(number of days lost due to injuries) x 200,000/total hours worked], whereas in France it is: [(number of days lost due to injuries) x 1000/total hours worked)]. In India, the rate is calculated as [(number of days lost due to injuries) x 1,000,000/total hours worked)]. Download the How-to Guide on this topic here (in English).

Reporting on accident frequency rate

Information Guidance The company reports, either through formal documentation or questionnaire The accident frequency rate (or the lost time injury frequency rate) measures declaration, on the accident frequency rate among its employees for the last the number of lost time injuries in relation to the total number of hours worked reporting year. by employees. It indicates the extent to which injury accidents are repeated over time and their number of occurrence. The calculation method varies from country to country, depending for instance on the way lost time injury events are determined or the baseline used to calculate the rate. In the UK it is calculated as follows: [(total number of lost time injury events) x 100,000/total hours worked], whereas in USA it is: [(total number of lost time injury events) x 200,000/total hours worked)]. In France or Japan, the rate is calculated as [(total number of lost time injury events) x 1,000,000/total hours worked)] Download the How-to Guide on this topic here (in English).

Standard reporting on labor and human rights issues

Information Guidance There is evidence of formal reporting implemented regarding both labor and Reporting items are standard in terms of quality and quantity, do cover the main human rights issues from the company supporting documentation, including key issues, are meaningful enough, and are regularly updated. KPIs may include (but performance indicators (KPIs), statistical figures or associated concrete actions. are not limited to): accident frequency and severity rates, the percentage of employees covered by collective bargaining agreements, skills development trainings, and percentage of employees trained on discrimination issues. Comprehensive reporting on labor practice and human rights issues will additionally have KPIs reported in a formal public document available to stakeholders, and will be in compliance with the Global Reporting Initiative guidelines or other external CSR reporting standards. Download the How-to Guide on this topic here (in English).

8. ETHICS

This theme focuses primarily on corruption and bribery issues, and also takes into account anticompetitive practices and responsible information management.

Ethics Score Breakdown

OVERALL SCORE ENVIRONMENT LABOR & HUMAN ETHICS SUSTAINABLE RIGHTS PROCUREMENT

73 /100 70 /100 80 /100 70 /100 60 /100

Average score Weight Weight Weight Weight

Theme score distribution Theme score comparison

100 BOSIS DOO ENVIRONMENT LABOR & HUMAN 100% 80 73 RIGHTS 60 75% 40 20 50% 51.27 25% 39.05

0% 7.3 2.38 SUSTAINABLE ETHICS 0 0 25 45 65 85 100 PROCUREMENT All companies assessed by EcoVadis in this industry BOSIS DOO score All companies assessed by EcoVadis in this industry

Ethics: Activated Criteria Because the questionnaire is customized by industry, size and location, not all 21 criteria are activated for every company and some criteria are weighted more heavily than others.

Ethics: Strengths & Improvement Areas The Corrective Action Plan is a collaborative feature designed to support companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and completed corrective actions and share feedback. Improvement areas with ongoing corrective actions are marked with labels below.

Ethics Weight

Strengths (13)

Policies Disciplinary sanctions to deal with policy violations

Information Guidance There is evidence within the supporting documentation provided that the In order to ensure the adequate implementation of business ethcis policies, company has implemented structured mechanisms to deal with policy violations companies should establish procedures to administer investigations and such as disciplinary actions. sanction employees for eventual violations (i.e. disciplinary measures up to and including possible termination).

Employee signature acknowledgement of ethics policies

Information Guidance There is evidence within the supporting documentation provided by the Business ethics policies such as Code of Ethics/Code of Conduct should include company that it is mandatory for employees to sign their acknowledgement of a section requiring employees to sign (to ensure that all employees are aware of the company's business ethics policies. the policy).

Dedicated responsibility for ethics issues

Comprehensive policies on ethics issues

Information Guidance A comprehensive policy on business ethics issues integrates commitments Policies are deemed exceptional when all business ethics issues are covered by and/or operational objectives on all or almost all of the main fair business qualitative and quantitative objectives. Additionally, an exceptional policy has practices issues a company is confronted with: namely corruption & bribery exhaustive organizational elements such as allocation of responsibilities, issues, and information security and responsible marketing if applicable. It is mechanisms to deal with policy violations, formal review process, also compulsory to have additional elements such as formal mechanism to communication of the policy to all employees and business partners, etc. communciate on business ethics, scope of the policy's application and allocation Download the How-to Guide on this topic here (in English). of responsibilities, among others.

Endorsement of the United Nations Global Compact (UNGC)

Actions

Incident response procedure (IRP) to manage breaches of confidential information

Whistleblower procedure to report ethics issues

Information Guidance The company has implemented a formal whistleblower procedure which A whistleblower procedure is a grievance mechanism for stakeholders to report encourages employees (and external stakeholders) to report potential violations any wrongdoings, concerns or breaches of the company business ethics policies. of the company's business ethics policies. An effective whistleblower procedure must provide stakeholders with an identified communication channel to report their concerns, as well as protect the whistleblowers' confidentiality and rights to non-retaliation. The procedure may also be handled by a third party.

Awareness training on ethics issues

Information Guidance The company has delivered awareness trainings on business ethics issues for its Specific awareness or training programs are implemented to enable employees employees. to identify and address the common business ethics issues that arise in a workplace. Such program may be conducted either online or in person, and should include regular audits to ensure the training effectiveness.

Periodic corruption risk assessments performed

Information Guidance The company carries out periodic corruption & bribery risk assessments. Risk assessment are a formal process of evaluating and predicting the consequences (positive or negative) of a hazard and their likelihoods/probabilities. Periodic corruption and bribery risk assessments allow a company to identify potential bribery and corruption risks, rate the likely occurrence and the potential impact of the risks, select the appropriate anti- corruption controls, and develop an action plan. Such assessments ensure the presence of a strong compliance program and help to develop a more robust approach to counter bribery and corruption activities by the organization.

Measures to protect third party data from unauthorized access or disclosure

Information Guidance The company has implemented measures to protect customer or client data The company has taken measures to limit access to customer or client data from unauthorized access or disclosure. within its own operation, or have implemented measures to secure its information system including such data so as to protect the data from unauthorized access or disclosure.

Audits of control procedures to prevent corruption

Information Guidance The company's anti-corruption and bribery policies and compliance Internal controls (for example four-eyes principle, job rotations, among others) mechanisms are regularly audited. are necessary to regularly monitor the effectiveness and proper implementation of actions put in place to support anti-corruption and bribery policies. Periodic audits of those controls, done either through an external third party that performs business ethics audits or an internal audit team, should be carried out to ensure their effectiveness and provide reasonable assurance that internal processes are being adhered to.

Specific approval procedure for sensitive transactions (e.g. gifts, travel)

Information Guidance The company has implemented a verification process for sensitive transactions. Sensitive transactions are a broad range of business dealings considered to be either illegal, unethical, or to reflect adversely on the integrity of the company. Some examples include (non-exhaustive) kickbacks, bribes, payoffs to influence decision affective a company's operations, etc. However, such transactions also comprise of facilitation payments which is usually made with the intention of expediting an administrative process. As such, a verification procedure is put in place to review and approve any sensitive transactions.

Results

Company communicates progress towards the Sustainable Development Goals (SDGs)

Improvement Areas (2)

Actions

High No supporting documentation regarding third party due diligence on ethics issues

Results

Medium Declares reporting on ethics issues, but no supporting documentation available [Reporting is obsolete, i.e. older than two calendar years]

Information Guidance The company declares it provides reporting regarding the management and the In order to measure and monitor the effectiveness of its CSR management mitigation of fair business practices risks, but there is no information within the system internally, and in order to report performance to stakeholders, a supporting documentation on key performance indicators (KPIs) or statistical company should report on CSR-related Key Performance Indicators (KPIs). In the figures. EcoVadis assessment, the Reporting indicator looks at the quality, transparency and level of reporting readily available to stakeholders. The KPIs provided should be recent (i.e. within the last 2 reporting periods) and should be for the scope under evaluation. KPIs can be sector-specific and include for instance: the % of employees trained on business ethics issues, the number of breaches of the Code of Ethics, number of incidents reported through the whistleblowing procedure, etc. Download the How-to Guide on this topic here (in English).

9. SUSTAINABLE PROCUREMENT

This theme focuses on both social and environmental issues within the company supply chain.

Sustainable Procurement Score Breakdown

OVERALL SCORE ENVIRONMENT LABOR & HUMAN ETHICS SUSTAINABLE RIGHTS PROCUREMENT

73 /100 70 /100 80 /100 70 /100 60 /100

Average score Weight Weight Weight Weight

Theme score distribution Theme score comparison

100 BOSIS DOO ENVIRONMENT LABOR & HUMAN 100% 80 73 RIGHTS 60 75% 40 20 50% 45 44.27 25%

0% 7.15 3.33 SUSTAINABLE ETHICS 0 0.24 25 45 65 85 100 PROCUREMENT All companies assessed by EcoVadis in this industry BOSIS DOO score All companies assessed by EcoVadis in this industry

Sustainable Procurement: Activated Criteria Because the questionnaire is customized by industry, size and location, not all 21 criteria are activated for every company and some criteria are weighted more heavily than others.

Sustainable Procurement: Strengths & Improvement Areas The Corrective Action Plan is a collaborative feature designed to support companies' CSR performance improvement. It enables companies to build an improvement plan online, communicate planned and completed corrective actions and share feedback. Improvement areas with ongoing corrective actions are marked with labels below.

Sustainable Procurement Weight

Strengths (7)

Policies

Sustainable procurement policies on both supplier environmental and social practices

Information Guidance The company has formalized statements, commitments, and/or operational The standard sustainable procurement policy includes commitments and/or objectives on the management of its sustainable procurement policies. The operational objectives on all material sourcing risks the company faces. It is existing policy covers both environmental and social factors that the company communicated to internal and external stakeholders through a formal dedicated may be confronted with. document. A comprehensive sustainable procurement policy also includes additional organizational elements such as a regular review mechanisms, an allocation of responsibilities, and a clearly defined scope of application. Download the How-to Guide on this topic here (in English).

Actions

Supplier CSR code of conduct in place

Information Guidance The company has issued a specific Supplier Code of Conduct which lists the A supplier Code of Conduct aims to ensure that suppliers provide safe working minimum requirements on environmental, labor and business ethics issues to conditions for their employees, respect fair business ethics practices to comply be followed by its suppliers or subcontractors. with rules and regulations and reduce environmental impacts caused by their operations, among other issues. Typically, suppliers are required to uphold the standards in a Code of Conduct in order to continue in a business relationship with their client (i.e. the company undergoing the EcoVadis evaluation).

FSC chain-of-custody certified

Information Guidance The company has provided a valid FSC Chain of Custody certificate for at least The Forest Stewardship Council (FSC) is an international not for-profit one of its operational sites. The company's FSC Chain of Custody certificate organization, which promotes responsible management of the world’s forest by provides external assurance of sourcing from sustainably managed forestry. directly or indirectly addresses issues such as illegal logging and deforestation. Chain of custody (CoC) tracks certified wood material through the production process including all stages of processing, transformation, manufacturing and distribution.

On-site audits of suppliers on environmental or social issues

Information Guidance The company's supporting documentation demonstrates evidence of on-site Evidence of internal/external on site audits is recent enough (i.e. less than 12 supplier audits on environmental and/ or social issues through audit reports or months). Audits can be announced or unannounced and are systematically third party audit certificates. conducted at least for suppliers most exposed to CSR risks. External audits are carried out by credible third party auditors and recognized environmental and/or social auditing standards are utilized (e.g. SMETA, EICC). Audits are directly conducted via field visits, i.e. on the suppliers' operational sites and/or business premises.

Regular supplier assessment (e.g. questionnaire) on environmental or social practices

Information Guidance The company provides evidence in supporting documentation of supplier Supplier CSR assessments are an effective way to obtain and validate pertinent assessments (in-house, 3rd party, or self-assessments) on environmental information from suppliers on CSR issues to facilitate a better understanding of (including regulatory issues), social and/or ethical issues. supplier performance. These are often requested by the company undergoing the EcoVadis evaluation to their own suppliers. CSR supplier assessments can be done through checklists, questionnaires or online forms and can be conducted by the client (undergoing the EcoVadis evaluation), a reliable third party or by the supplier itself. The objectives of such assessments are to identify general and sustainability-related practices as well to help identify high-risk suppliers and the need for further risk mitigation actions.

Integration of social or environmental clauses into supplier contracts

Information Guidance The company provides evidence in supporting documentation that social and/or Contracts including clauses on CSR are used to ensure that suppliers have the environmental clauses are included in the contractual agreements with its ability, capacity and commitment to meet the sustainability requirements of the suppliers. company. The clauses can include: specific targets or Key Performance Indicators (KPIs) to be achieved and/or minimum performance standards on varying CSR issues. If a supplier violates the conditions of the contract clauses, sanctions or penalties (up to and including contract termination) can be imposed by the company (undergoing the EcoVadis evaluation).

Results

Company communicates progress towards the Sustainable Development Goals (SDGs)

Improvement Areas (7)

Policies

Medium No supporting documentation or only basic policy on sustainable wood and wood products sourcing

Information Guidance There is no information within the company's supporting documentation Companies who handle wood and wood products in their supply chain or concerning value statements, commitments, operational and/or quantitative manufacturing processes must address the sourcing risks of these products objectives on implemented policies regarding sustainable wood and wood through the definition of a sustainable wood and wood product sourcing policy. A products sourcing. standard policy on sustainable wood and wood products sourcing is formalized as qualitative objectives/commitments in a formal policy document (e.g. Supplier Code of Conduct) and includes organizational elements (e.g. review process, dedicated responsibilities, scope of application). Click on the link below Download the How-to Guide on this topic here (in English). ECOVADIS HOW-TO GUIDES — Developing a Sustainable Procurement Policy.

Actions

Medium Declares capacity building of suppliers on CSR issues, but no supporting documentation available

Information Guidance The company declares it has implemented supplier capacity building measures Capacity building measures include any proactive support by the company concerning environmental and/or social issues, but no information was found on directed towards its suppliers with the aim to enhance their ability to identify and this topic within the supporting documentation. manage environmental, social and ethical issues. Such support includes supplier training, participation in supplier meetings or forums, development of close collaborations with suppliers on CSR topics, provision of generic tools to address concerns, and continuous improvement feedback on CSR performance (e.g. Corrective Action Plan [EcoVadis CAP tool]).

Low Declares training of buyers on social and environmental issues within the supply chain, but no supporting documentation available

Information Guidance The company declares providing training to buyers on CSR issues, but there is The buyer-supplier relationship plays an important role in improving no evidence within the supporting documentation provided by the company. sustainability in the supply chain. Procurement professionals should be able to identify CSR risks in supply chain as well as develop sustainable procurement strategies to mitigate these risks. They should also be able to provide guidance on environmental, social and ethical issues to suppliers when necessary. An important component in achieving these objectives is through training of buyers on CSR issues.

Low Declares conducting CSR risk analysis (i.e. prior to supplier assessments or audits), but no supporting documentation available

Information Guidance The company declares carrying out an in-depth screening of its spend The company can conduct a CSR risk mapping of its suppliers based on criteria categories to map potential CSR risk but there is no evidence within the such as procurement category, geographical presence of suppliers and total supporting documentation provided by the company. spend. The risk mapping will allow the company to establish priorities for its supply chain strategy on CSR issues, which can include supplier CSR assessments as an exemplatory action.

Results

High No information on reporting on sustainable procurement issues [Reporting is obsolete, i.e. older than two calendar years]

Low Declares reporting on the percentage of recycled wood or wood-based products/materials , but no supporting documentation available

Low Declares reporting on the percentage of certified wood or wood-based products/materials, but no supporting documentation available

10. 360° WATCH FINDINGS

6 September 2019 No records found for this company on Compliance Database null

No score impact

360° Watch Findings comprise relevant public information about companies' CSR practices that have been identified via more than 2,500 data sources (including NGOs, press and trade unions). 360° Watch Findings are incorporated into the EcoVadis assessment and can have positive, negative or no score impact.

EcoVadis is connected to the following international sources: - CSR networks and initiatives (e.g. AccountAbility, Business for Social Responsability, CSR Europe) - Trade unions and employers’ organizations - International organization (e.g. United Nations, European Court of Human Rights, Global Compact, International Labor Organization, World Bank) - NGOs (e.g. China Labor Watch, Greenpeace, WWF, Movimento Difesa del Cittadino) - Research institutes and specialized press (e.g. CSR Asia, Blacksmith Institute, Corpwatch)

11. SPECIFIC COMMENTS

Additional comments from our CSR analysts pertaining to the assessment. Specific comments

The company is not included in any compliance-related watch lists or sanction lists.

An audit report was provided, but did not meet eligibility requirements (e.g. out of scope, outdated, questionable auditing body accreditation, low quality of information).

Some supporting documents were considered too outdated to be included in this assessment.

Since the last assessment, the overall score has increased thanks to the implementation of additional policies.

Since the last assessment, the overall score has increased thanks to the implementation of additional measures.

12. CONTACT US

Any questions or need help? Visit our Help Center at support.ecovadis.com

APPENDIX: INDUSTRY RISK PROFILE

Discover the primary CSR risks, regulations, hot topics and best practices related to specific industries.

EcoVadis determines industry based on the International Standard Industrial Classification of All Economic Activities (ISIC), which is a compilation of all global economic activities published by the United Nations Statistical Commission. Its main purpose is to provide a set of activity categories that can be utilized for the collection and reporting of statistics according to such activities.

It is possible that a company has operations in more than one industry. In these cases, EcoVadis classifies companies based on their main area of operation, as determined by CSR risk and/or total revenue.

CRITERIA ACTIVATION BY THEME:

Discover the primary CSR risks, regulations, hot topics and best practices related to specific industries.

Environment

High Energy consumption & GHGs

High Water

Non-activated Biodiversity

Non-activated Local & Accidental Pollution

High Materials, Chemicals & Waste

Non-activated Product Use

Medium Product End-of-Life

Non-activated Customer Health & Safety

Non-activated Environmental Services & Advocacy

Labor & Human Rights

High Employee Health & Safety

Medium Working Conditions

Medium Social Dialogue

Medium Career Management & Training

High Child Labor, Forced Labor & Human Trafficking

Medium Diversity, Discrimination & Harassment

Non-activated External Stakeholder Human Rights

Ethics

Medium Corruption

Medium Anticompetitive Practices

Medium Responsible Information Management

Sustainable Procurement

High Supplier Environmental Practices

Medium Supplier Social Practices

KEY CSR ISSUES

Find qualitative explanations of the key CSR issues and risk associated with Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

Environment

Importance CSR issue

High Energy consumption & GHGs

Definition Industry issues

Energy consumption (e.g. electricity, fuel, renewable energies) used Corrugated paper and paperboard manufacturing is an energy- during operations and transport. Greenhouse gases direct and indirect intensive process. In the US, for example, the pulp, paper, and allied emissions including CO2, CH4, N2O, HFC, PFC and SF6. Also includes products industry is the third largest consumer of energy after the production of renewable energy by the company. chemicals and metals industries (1). As a result, energy consumed during manufacturing is the major source of GHG emissions in this category (2). Nonetheless, the forest products industry has demonstrated increased efficiency over the last decades, becoming a leader in co-generation from biomass-driven combined heat and power (CHP) system (3). According to the IPCC 2014 report, the global pulp and paper industry generates approximately a third of its own energy needs from biomass (2). Figures are much higher in Europe and the US, where 56.5% and 66% (respectively) of the industry’s energy consumption is biomass-based, and 95.2% and 96.4% of its electricity is generated through CHP systems (4)(5). In addition, other energy efficiency technologies and emerging technologies have the potential to provide energy saving opportunities for companies – with an estimated 6.2% energy saving potential of the global energy demand of the pulp and paper industry in 2030 (2).

High Water

Definition Industry issues

Water consumption during operations. Pollutants rejected into water. Water is one of the key resources in this category. In the US, the pulp and paper industry is the largest consumer of industrial process water (1). Water is used in nearly every stage of the pulping and papermaking process including in washer filters, bleaching, liquors clarification, cooling towers, and boilers. Consequently, large volumes of wastewater effluents are generated: pulp and paper manufacturers’ wastewater discharge can amount to 10-250 cubic meters per metric ton of product (6). Untreated wastewater has adverse consequences on freshwater and marine environments, arising from high total suspended solids, biochemical oxygen demand, and dissolved organic compounds (1)(6). To reduce environmental impacts, companies invest in wastewater treatment systems, in reusing water in certain processes, among other measures. Although water is needed for manufacturing, less than 15% is consumed within the product or lost during production (evaporation) (7).

High Materials, Chemicals & Waste

Definition Industry issues

Consumption of all types of raw materials and chemicals. Non- A range of chemicals is used for manufacturing in this category. In fact, hazardous and hazardous waste generated from operations. Also the diversity of chemicals used reflecting the diversity of processes includes air emissions other than GHG (e.g. SOx, NOx). used. For example, over 12 different pulping processes are in use in the US, each having different environmental concerns (1). In addition to having work processes for labeling, storing, handling, and transporting hazardous goods and chemicals, companies in this sector have implemented chemical recovery processes, which have both economic and environmental benefits (1). For example, chemical recovery and recycling systems can be very effective: up to 98% of pulping chemicals are recovered and recycled (5). In addition, the industry is experiencing a trend towards material substitutions, to alternative pulping and bleaching chemicals with reduced environmental impacts (1). Likewise, increasing demand means a trend for increasing use of recycled fibers – with paper being recycled an average of 3.5 times in Europe (4). In regards to waste, there are a number of residual waste streams from mills, the largest by volume being wastewater treatment sludge (1). Sulphur dioxide and NOx emissions from boilers, and VOC emissions from chip digesters and chemical recovery evaporators can also represent significant emissions from mills (1). Therefore, companies increasingly invest in pollution control technologies and improving their waste management processes.

Medium Product End-of-Life

Definition Industry issues

Direct Environmental impacts generated from the end-of-life of the Figures on recycling of corrugated paper and paperboard are products. These impacts can include hazardous, non-hazardous waste consistently high. Globally, corrugated products are the most generated, emissions and accidental pollution. recovered form of packaging, with 91% percent of all being reclaimed for recycling in 2012 (8). There are 2 steps in the end of life processes that contribute to reduction of environmental impact in this category. First is recovery, which refers to collection of used products including old corrugated containers (OCC) for use as raw materials, thus diverting them from landfills. The second step is recycling, which entails preparation of recycled materials for use in manufacturing of new products (9). Increased recovery of OCC is one of the primary reasons for the reduction of environmental footprint within this industry, which is due to diversion of OCC from landfills and thus avoiding methane emissions (9). Therefore to maintain the high recyclability rates of corrugated paper and paperboard and further reduce the adverse environmental impact of the industry, it is important to facilitate recycling programs by manufacturers and industry associations.

Labor & Human Rights

Importance CSR issue

High Employee Health & Safety

Definition Industry issues

Deals with health and safety issues encountered by employees at work Corrugated paper and paperboard manufacturing poses several health i.e. during operations and transport. Includes both physiological and and safety risks for employees. Among the main H&S hazards of psychological issues arising from, among others, dangerous workers in pulp and paper mills are the potential of injury from falling, equipment, work practices and hazardous substance. rolling, and/or sliding pulpwood loads, as well as moving machinery accidents from inadequate machine guarding among other factors (10). For example, employee injuries may arise from debarking and chipping equipment in pulp mills (6). Hazards also arise from the various chemicals used, as well as exposure to noise and wood/fiber dust, which in addition poses a fire hazard (6). Although there are many risks, the accident rates of the industry are consistently falling: a 60% reduction in accident rate since 2002 in Europe (4) and a 24% reduction in recordable case incidence rate since 2006 in the USA (5). To mitigate health and safety risks within this category, companies can set ambitious safety targets and implement measures in line with a comprehensive health and safety management systems based on the OHSAS 18001 standard.

Medium Working Conditions

Definition Industry issues

Deals with working hours, remunerations and social benefits granted According to the European Commission’s EU-27 statistics, the pulp, to employees. paper and paperboard manufacturing subsector registers high personnel costs, averaging EUR 50 thousand per employee in 2010, compared to a manufacturing average of EUR 35.8 thousand (11). Similarly, the American Forest & Paper Association claims that wages at pulp and paper mills are 50% higher than the private sector average (5). Conditions of work, such as wages, working time, rest periods, and holidays, are usually set by national laws and regulations. Companies should minimally ensure compliance to such laws or meet international standards when they are more stringent than local laws. Moreover, companies can make efforts to provide conditions of work that allow workers to enjoy a better work-life balance.

Medium Social Dialogue

Definition Industry issues

Deals with structured social dialogue i.e. social dialog deployed According to the 2014 International Trade Union Confederation Global through recognized employee representatives and collective Poll, 63% of survey respondents think “workplaces that have a union bargaining. representing workers provide better wages, conditions and health and safety for workers” and 76% “think unions play an active role in society” (12). In this line, active and structured social dialogue is widely recognized as an important labor practice, including for the manufacturing of corrugated paper and paperboard. The International Labor Organization guidance encourages companies to carry out collective bargaining with employee representatives in good faith, and with best efforts to come to an agreement, especially promoting the use of voluntary collective bargaining to regulate terms and conditions of employment (13).

Medium Career Management & Training

Definition Industry issues

Deals with main career stages i.e. recruitment, evaluation, training and In order to foster a strong and committed workforce, companies need management of layoffs. to invest in training and development of their employees. As set by international labor conventions, companies should work to ensure the adequate qualification and training of their employees, including establishing skills and knowledge requirements for each job function, and considerations regarding employment and promotion prospects (13). Moreover, the European pulp and paper industry highlights new challenges including an ageing workforce, reduced appeal among young workers for the industry, and a gap in knowledge transmission (4). It is thus important for companies to establish proactive measures throughout the employment cycle to face these emerging challenges.

High Child Labor, Forced Labor & Human Trafficking

Definition Industry issues

Deals with child, forced or compulsory labor issues within the company Modern slavery — characterized by low wages, wage theft, violent and owned operations. coercive working conditions, debt bondage, identification documentation retention, forced trafficking and exposure to unsafe working conditions is a global phenomenon. An estimated 24.9 million people worldwide are the victims of some form of forced labor (14). An estimated 168 million children are engaged in labor — an estimated 90 million are exposed to hazardous work that jeopardizes the physical, mental or moral well-being of a child (15). The reasons for labor exploitation include companies seeking cheap labor — often through the hiring of indigenous groups, children and migrant workers to perform hazardous work, and the dependency on temporary labor — often filled through labor agents that engage in practices that facilitates worker indebtedness. The manufacturing sector as a whole has significant exposure to slavery risks because of its dependency on migrant and other vulnerable labor groups to fill cheap, low-skilled positions. Combined with the construction sector, the manufacturing sector have an estimated 18% of the global migrant class (16). Documented reports of migrant workers subjected to recruitment fees and passport confiscation have been abundant around the world, making the issue borderless in the 21st century. In accordance with the Guiding Principles on Business and Human Rights, manufacturers must respect human rights through the establishment of policies, due diligence procedures and provide remedy to victims of human rights violations. In accordance with the Dhaka Principles companies should prohibit recruitment fees or deposits from workers and should allow workers to move or relocate freely. Companies must implement effective slavery and child labor awareness training, perform impact assessments and monitoring procedures such as site audits. Given the inherent exposure to hazardous chemicals, it is important that chemical companies adhere to ILO child labor conventions for working in hazardous job functions. Employers should provide transparent contracts to all workers regardless of their status, should not require employees to pay recruitment fees or withhold employee documentation during any duration of the labor contract. When cases of forced or child labor are discovered, it is important for companies to remedy the issues through engagement with NGOs to provide remedy to victims e.g. housing, psychological support and educational opportunities for child workers.

Medium Diversity, Discrimination & Harassment

Definition Industry issues

Deals with discrimination issues at work. Discrimination is defined as Diversity in the workplace can be a key asset for any company, while different treatment given to people in hiring, remuneration, training, discrimination is a serious issue addressed by specific regulations in promotion, termination; based on race, national origin, religion, most countries. The ISO 26000 guidance for companies to reduce this disability, gender, sexual orientation, union m risk include systematically examining potential direct or indirect discrimination that may arise from their labor policies and practices, and taking actions to provide for the protection of vulnerable groups. An FAO report examining the gender situation in the forestry related industries found that although improvements have been made over the years, women are still clearly underrepresented, and it remains a highly male-dominated working environment (17). An ILO study based on the European forest sector found that the gender gap is in the forestry industry is even more pronounced within managerial/senior roles within companies, and confirmed that female employee wages in most countries are lower than their male counterparts (17). To address issues of gender inequality, companies should not only work towards recruiting more women, but also implementing measures to create a workplace conducive to retaining its female employees. In addition, companies in this sector can invest in training its workforce on discrimination and diversity issues and establish reporting mechanisms such as whistle-blowing procedures to report discrimination.

Ethics

Importance CSR issue

Medium Corruption

Definition Industry issues

Deals with all forms of corruption issues at work, including among Corruption and bribery are major issues for any company. Regulations other things extortion, bribery, conflict of interest, fraud, money such as the U.S. Foreign Corrupt Practices Act (FCPA) make companies laundering. accountable for unlawful payments made to foreign government officials used to assist in obtaining or retaining business. Corruption in the forest products industry is a recognized issue, with civil society organizations active in monitoring corrupt practices and governments making efforts to strengthen anti-corruption mechanisms. The context in which 90% of industrial wood harvested worldwide is produced as a result of government contracts, leads to a high risk of corruption during the allocation of logging licenses and concessions, with this risk then impacting the entire value chain (18). According to Transparency International, there is a strong correlation between illegal logging and corruption, and that corporate level corruption plays a central role in facilitating illegal logging (19). Companies can take preventive actions against these risks such as through implementing effective codes of conduct with internal compliance audits and whistle-blowing procedures.

Medium Anticompetitive Practices

Definition Industry issues

Deals with anti-competitive practices including among others: bid- Companies in this category face significant anti-trust risk rooted in rigging, price fixing, dumping, predatory, pricing, coercive monopoly, firms converging on common strategy based on control of timber dividing territories, product tying, limit pricing, and the non respect of assets. An example of such risk is the recent cartel accusations of the intellectual property. Spanish Association of Corrugated Packaging Manufacturers (AFCO) allegedly engaging in anti-competitive behavior including collective recommendations, price sharing and price fixing (20). To minimize the risk associated with anti-trust practices, companies in the industry set internal codes of conducts, provide training on how to avoid anticompetitive practices, conduct audits on compliance and establish formal procedures to report violations of anti-competitive policies.

Medium Responsible Information Management

Definition Industry issues

Deals with third-party data protection and privacy which encompasses Companies collect, process and share confidential information the protection of customer personal identification information (PII) belonging to third-parties in order to operate their business. Third- and third party intellectual property rights. party confidential information includes employee and consumer personal identification information, third parties’ intellectual property, and business partner trade secrets. Companies are legally mandated in several jurisdictions to manage third party data responsibly. Breaches of third-party data, including proprietary intellectual property, trade secrets and employee and consumer PII expose companies to operational seizures, financial and reputational impacts caused by stakeholder lawsuits and regulatory penalties. The financial impacts of information security breaches can be both immediate and drawn out over several years, due to possible litigation action by parties who lost confidentiality of their information entrusted to the breached company. The costs of regulatory violations remain severe, and proposed changes to major regulatory frameworks in major countries are likely to impose greater fines. Ponemon Institute estimates the global average cost of a cyber-attack to be US$3.86 million (23). Beyond direct regulatory and financial penalties, breaches in a company’ information management system can cause long term distrust in the company’ information security management. Almost immediately after Target’s information breach, the company’ net earnings for the fourth quarter were down 46 percent from the same period the year before. Over time, Target will pay an estimated US$1.4 billion when factoring ongoing legal costs, class-action lawsuits by consumers and business partners, and credit monitoring services for affected consumers (24). In order for companies to manage operational and legal risks associated with information security breaches, it is vital that robust information security management systems are developed and implemented across to the operational scope. Companies should perform vulnerability assessments, implement access and disclosure controls and provide thorough training for all employees responsible for processing third-party data. An adequate incident response procedure capable of preventing further data loss, communicating with exposed stakeholders, and systems updates is necessary to meet legal requirements in key jurisdictions.

Sustainable Procurement

Importance CSR issue

High Supplier Environmental Practices

Definition Industry issues

Deals with environmental issues within the supply chain i.e. Some of the key supply chain risks faced by corrugated paper and environmental impacts generated from the suppliers and paperboard manufacturers derive from environmental issues linked to subcontractors own operations and products. their wood fiber procurement. Companies face risks when purchasing wood fiber from suppliers that do not follow sustainable forestry practices or sourced from illegal logging. Adverse environmental consequences of unsustainable forestry practices and illegally harvested wood include biodiversity loss and GHG emissions from land-use change, forest degradation, and deforestation. Due to these concerns, and emerging regulatory pressures, companies in this category are increasingly engaged in chain-of-custody programs, such as the Program for the Endorsement of Forest Certification (PEFC) and the Forest Stewardship Council (FSC) certification program. There are over 140 million ha of FSC-certified and 231 million ha of PEFC-certified surfaces globally and this follows a growing trend (4). Another important issue is the environmental performance and practices of subcontractor, for which environmental assessments and audits can be performed to verify compliance.

Medium Supplier Social Practices

Definition Industry issues

Deals with labor practices and human rights issues within the supply Companies in this category are inevitably involved in the procurement chain i.e. labor practices and human rights issues generated from the of wood fiber, and consequently face associated social and ethical risks suppliers and subcontractors own operations or products. throughout their own supply chain. One issue in particular is the risk of companies purchasing wood fiber originating from illegally harvested wood. Illegal logging not only promotes corruption, undermines the rule of law, and is largely controlled by organized crime, but it is also estimated to cost US$15 billion in lost assets and revenues per year worldwide (7). The risk of involvement is particularly high when there lacks a good traceability system, or when sourcing from countries with weak regulatory systems (21). According to the International Labor Organization, the forestry sector is marked by widespread informality, low wages, and hazardous working conditions (22). Companies can take steps to reduce such risks in their supply chain by conducting supplier and subcontractor CSR assessments to verify compliance with labor standards, as well as by providing capacity building for suppliers on best practices related to labor practices and human rights issues. In particular, companies in this sector can work towards maintaining a reliable and up-to-date traceability system for their wood procurement.

Key industry Strengths Key industry Improvement Areas

Reporting on electricity Declares measures on consumption environmental impacts from product end-of-life, but no Reporting on water consumption supporting documentation available Training of relevant employees on health & safety risks and best Declares measures on water working practices management, but no supporting documentation available Policies on corruption No supporting documentation or 0% 25% 50% 75% 100% only basic policy on sustainable wood and wood products All companies assessed by EcoVadis in this industry sourcing

No supporting documentation on sustainable procurement policies

0% 25% 50% 75% 100%

All companies assessed by EcoVadis in this industry

CSR KPIs Overview

All companies assessed by EcoVadis in this KPI industry

Active whistleblowing procedure in place 30%

Audit or assessment of suppliers on CSR issues 25%

Carbon disclosure project (CDP) respondent 5%

Formal code of business ethics OUTDATED 46%

Global Compact Signatory 8%

ISO 14001 certified (at least one operational site) 27%

OHSAS 18001 certification or equivalent (at least one operational site) 18%

Policy on sustainable procurement issues 22%

Reporting on energy consumption & GHGs 46%

Reporting on health & safety indicators 42%

Main Regulations and Initiatives

Corrugated paper recycling campaign by the Confederation of EU regulation REACH (Registration, Evaluation, Authorisation Paper Industries - UK and Restriction of Chemicals) http://www.paper.org.uk/current_issues/corrugated_recycles.html http://ec.europa.eu/environment/chemicals/reach/reach_intro.htm The Confederation of Paper Industries (CPI) has launched a corrugated Regulatory paper recycling campaign The REACH European Community Regulation (18 December 2006) Environment encourages manufacturers and importers of "Substances of Very High Concern" to pre-register them. Environment

Label FSC (Forest Stewardship Council ) Label PEFC (Programme for the Endorsement of Forest http://www.fsc.org/about-fsc.html Certification schemes) The FSC is an international non-profit organization established in 1993 to http://www.pefc.org promote responsible management of the world’s forests. Its main tools The PEFC Council is an independent, non-profit, non-governmental for achieving this are standard setting, independent certification and organization, founded in 1999 which promotes sustainably managed labeling of forest products. forests through independent third party certification. Sustainable Procurement Sustainable Procurement

Label SFI® (Sustainable Forestry Initiative® ) Packaging Recovery Organization Europe from Green Dot http://www.sfiprogram.org/ http://www.greendotcompliance.eu/en/about-green-dot.php The SFI program is a comprehensive system of principles, objectives and Green Dot recycling programs: helps compliance with the Packaging and performance measures developed by professional foresters, Packaging waste European Directive (94/62/CE of 20 Decembre 1994) conservationists and scientists, among others that combines the perpetual growing and harvesting of trees with the long-term protection Environment of wildlife, plants, soil and water quality. Sustainable Procurement

Sustainable Packaging Alliance Sustainable Packaging Coalition http://www.sustainablepack.org/aboutSPA/default.aspx http://www.sustainablepackaging.org/about_vision.asp SPA aims to be an international focal point for knowledge, tools and The Sustainable Packaging Coalition advocates and communicates a expertise that catalyse and facilitate continuous improvement in the positive, robust environmental vision for packaging and to support environmental performance and sustainability of packaging systems. innovative, functional packaging materials and systems that promote economic and environmental health through supply chain collaboration. Environment Environment

Standard ISO 14000 (International Standard Organisation) Universal Declaration of Human Rights http://www.iso.org/iso/iso_14000_essentials http://www.un.org/Overview/rights.html The ISO 14000 family addresses various aspects of environmental Regulatory management The Universal Declaration of Human Rights (UDHR) is an advisory Environment declaration adopted by the United Nations General Assembly (10 December 1948 ) Labor & Human Rights

International Labor Organization's Fundamental Conventions Standard OHSAS 18001 (Occupational Health and Safety http://www.ilo.org/wcmsp5/groups/public/---ed_norm/---declaration/documen Assessment Series) ts/publication/wcms_095895.pdf http://www.ohsas-18001-occupational-health-and-safety.com/index.htm Regulatory OHSAS 18000 is an international occupational health and safety management system specification. The Governing Body of the International Labour Office has identified eight Conventions as fundamental to the rights of human beings at work. These rights are a precondition for 12 the others in that they provide a Labor & Human Rights necessary framework from which to strive freely for the improvement of individual and collective conditions of work. Labor & Human Rights

Foreign Corrupt Practices Act of 1977 United Nations Convention against Corruption (UNCAC) http://www.usdoj.gov/criminal/fraud/fcpa/ http://www.unodc.org/unodc/en/treaties/CAC/index.html Regulatory Regulatory The Foreign Corrupt Practices Act of 1977 (FCPA) prohibits payments, The UNCAC is the first leg12y binding international anti-corruption gifts, or Practices Act contributions to officials or employees of any instrument. In its 8 Chapters and 71 Articles, the UNCAC obliges its States foreign government or government-owned business for the purpose of Parties to implement a wide and detailed range of anti-corruption getting or retaining business. measures affecting their laws, institutions and practices. Ethics Ethics

United Nations Global Compact (10 principles) OECD guidelines for multinational enterprises http://www.unglobalcompact.org/AboutTheGC/TheTenPrinciples/index.html http://www.oecd.org/about/0,2337,en_2649_34889_1_1_1_1_1,00.html The Global Compact asks companies to embrace, support and enact, The Guidelines are recommendations addressed by governments to within their sphere of influence, a set of ten principles in the areas of multinational enterprises operating in or from adhering countries. They human rights, labour standards, the environment, and anti-corruption: provide voluntary principles and standards for responsible business conduct in a variety of areas including employment and industrial All themes relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation. All themes

Standard Global Reporting Initiative's (GRI) Standard ISO 26000 (International Standard Organisation) http://www.globalreporting.org/Home http://www.iso.org/iso/pressrelease.htm?refid=Ref972 The GRI is a network-based organization, that has set out the principles The future International Standard ISO 26000, Guidance on social and indicators that organizations can use to measure and report their responsibility, will provide harmonized, glob12y relevant guidance based economic, environmental, and social performance. on international consensus among expert representatives of the main stakeholder groups and so encourage the implementation of best All themes practice in social responsibility worldwide. All themes

Carbon disclosure project EU Timber Regulation No 995/2010 https://www.cdp.net http://ec.europa.eu/environment/forests/timber_regulation.htm CDP is an international, not-for-profit organization providing the only Regulatory global system for companies and cities to measure, disclose, manage and share vital environmental information. Regulation (EU) No 995/2010 of the European Parliament and of the Council of 20 October 2010 laying down the obligations of operators who Environment place timber and timber products on the market – also known as the (Illegal) Timber Regulation counters the trade in illegally harvested timber and timber products through three key obligations. Sustainable Procurement

Sources

1- U.S. Environmental Protection Agency (EPA), 2002, Profile of the 10- International Corrugated Packaging Foundation, 2013 Pulp and Paper Industry 2nd Edition http://www.icpfbox.org/ http://www.epa.gov/compliance/resources/publications/assistanc e/sectors/notebooks/pulppasn.pdf 11- Corrugated packaging alliance, 2014

2- Intergovernmental Panel on Climate Change (IPCC), 2014, http://www.corrugated.org/ Climate Change 2014: Mitigation of Climate Change: Chapter 10: Industry 12- U.S. Dept. of Labor Occupational Safety & Health http://www.ipcc.ch/pdf/assessment-report/ar5/wg3/ipcc_wg3_ar5 Administration (OSHA), 2014, Pulp, Paper, and Paperboard Mills _chapter10.pdf https://www.osha.gov/SLTC/pulppaper/

3- Food and Agriculture Organization (FAO) of the United Nations, 2010, Impact of the Global Forest Industry on Atmospheric 13- European Commission, 2013, Manufacture of paper and paper Greenhouse Gases products statistics - NACE Rev. 2 http://www.fao.org/docrep/012/i1580e/i1580e00.pdf http://ec.europa.eu/eurostat/statistics-explained/index.php/Man ufacture_of_paper_and_paper_products_statistics_-_NACE_Rev._2

4- Confederation of European Paper Industries (CEPI), 2013, CEPI Sustainability Report 2013 14- International Trade Union Confederation (ITUC), 2014, ITUC Global Poll 2014 http://www.cepi-sustainability.eu/uploads/Full_sustainability2013. pdf http://www.ituc-csi.org/ituc-global-poll-2014

5- American Forest & Paper Association, 2014 AF&PA Sustainability 15- International Labour Organization (ILO), 2005, Guidelines for Report Labour Inspection in Forestry http://www.afandpa.org/docs/default-source/one-pagers/-2014-s http://www.ilo.org/safework/info/standards-and-instruments/WC ustainability-report.pdf MS_107610/lang--en/index.htm

6- International Finance Corporation, 2007, Environmental, Health, 16- The Global Slavery Index, 2016, Modern Slavery: A hidden, and Safety Guidelines: Pulp and Paper Mills everyday problem. http://www.ifc.org/EHSGuidelinesRevision https://www.globalslaveryindex.org/2018/findings/highlights/

7- Confederation of Paper Industries, 2014 17- International Labour Organisation - Child Labour, 2018.

http://www.paper.org.uk http://www.ilo.org/global/topics/child-labour/lang--en/index.htm

8- Confederation of Paper Industries, 2013 18- LexisNexis, 2016, Modern Slavery in the Construction Industry.

http://www.risiinfo.com/techchannels/environment/CPI-UK-corru https://cdn2.hubspot.net/hubfs/534655/Construction_Report/Mo gated-industry-leading-way-on-forest-protection-as-new-EU-legisla dern_Slavery_in_Construction_Full.pdf tion-looms.html 19- Food and Agriculture Organization (FAO) of the United Nations, 9- Greenpeace International, 2013, APP's Forest Conservation 2006, Time for Action: Changing the gender situation in forestry Policy: Progress Review, http://www.fao.org/sustainable-forest-management/toolbox/mo http://www.greenpeace.org/international/en/publications/Campa dules/gender-in-forestry/further-learning/en/ ign-reports/Forests-Reports/APP-Forest-Conservation-Policy/

20- Workplace Bullying and Harassment, 2013. Published by: The 29- International Labour Organization (ILO), 2011, International Japan Institute for Labor Policy and Training (JILPT) Year of Forests 2011: What about the labour aspects of forestry? http://www.jil.go.jp/english/reports/documents/jilpt-reports/no.1 http://www.ilo.org/sector/Resources/publications/WCMS_160879/ 2.pdf lang--en/index.htm

21- International Labour Organisation, ILO. and International Finance Corporation, IFC. (Undated). Guidelines on the Prevention of Workplace Harassment: Guideline for Employers.

http://betterwork.org/indonesia/wp-content/uploads/Guidelines- on-the-Prevention-of-Workplace-Harassment_ENG-3.pdf

22- International Labour Organisation, ILO, 2011. Guidelines on Sexual Harassment Prevention at the Workplace. http://www.ilo.org/wcmsp5/groups/public/---asia/---ro-bangkok/-- -ilo-jakarta/documents/publication/wcms_171329.pdf

23- Transparency International, 2010, Corruption in Logging Licenses & Concessions http://www.illegal-logging.info/sites/default/files/uploads/WPTim berLicensing3November2010.pdf

24- Transparency International, 2011, Analysing Corruption in the Forestry Sector: A Manual

http://www.transparency.org/whatwedo/pub/analysing_corruptio n_in_the_forestry_sector_a_manual

25- EUWID, 2013 http://www.euwid-paper.com/news/singlenews/Artikel/cnc-investi gates-alleged-cartel-in-corrugated-sector.html

26- Larry Ponemon, 2018, Calculating the Cost of a Data Breach in 2018, the Age of AI and the IoT. https://securityintelligence.com/ponemon-cost-of-a-data-breach-2 018/

27- Andrew Roberts, 2015, Legal Ramifications of Data Breaches.

https://www.stratokey.com/blog/Legal-ramifactions-of-data-breac hes

28- WWF Global Forest & Trade Network (GFTN), The GFTN Guide to Legal and Responsible Sourcing http://sourcing.gftn.panda.org/