SUMMARY

OF GRI CONTENT

SUMMARY OF GRI CONTENT (102-55)
GRI Standard Disclosure Direct response / Link Omission Global Compact Principles SDG
GRI 101: Foundation 2016
GRI 102: General Disclosures 2016
GRI 102: General disclosures 2016 102-1 Name of the organization About us
102-2 Activities, brands, products, and services About us; Units and Operations
102-3 Location of headquarters Avenida Brigadeiro Faria Lima 3600, 3º, 4º e 5º andares, Itaim Bibi – São Paulo, SP – Brazil.
Units and operations
102-4 Location of operations Units and operations
102-5 Ownership and legal form Stock company.
About us
102-6 Markets served Units and operations;  Production destinations
102-7 Scale of the organization Forestry base; Units and operations; Klabin’s main results; Employee profile
102-8 Information on employees and other workers Employee profile
102-9 Supply chain Profile of our suppliers
102-10 Significant changes to the organization and its supply chain About us; Governance structure; Business expansion
102-11 Precautionary principle or approach With operations directly related to Sustainable Development Goal 15 (Life on Land), Klabin follows the application of the Precautionary Principle established at the Earth Summit and constantly evaluates all aspects related to its activities and that may present potential risks to the environment, biodiversity conservation, the customer and the communities where it operates. In compliance with the applicable legislation and in accordance with the requirements of ISO 14001 and FSC certifications, monitoring and preventive measures are constantly conducted.
102-12 External initiatives About us; Certifications
102-13 Membership of associations Participation by sector
102-14 Statement from senior decision-maker Statement from the Board
102-15 Key impacts, risks and opportunities Risk management; How risks are mapped
102-16 Values, principles, standards and norms of behavior Ethics and integrity; Policies and codes
102-17 Mechanisms for requesting advice and concerns about ethics Ethics and integrity; Grievances and complaints; Complaint mechanisms
102-18 Governance structure Governance structure; Board of Directors and Executive Board
102-19 Delegating authority At Klabin, Delegation of authority is how the manager temporarily and exceptionally transfers specific powers to an employee of the Unit or department to approve operations related to the processes under his responsibility. Delegation for an indefinite period of time is not permitted.
102-20 Executive-level responsibility for economic, environmental and social topics Risk management
102-25 Conflicts of interest Conflicts of interest
102-30 Effectiveness of risk management processes Risk management
102-35 Remuneration policies Our remuneration guidelines
102-36 Process for determining remuneration Our remuneration guidelines
102-38 Annual total compensation ratio Annual total compensation ratio
102-40 List of stakeholder groups Presentation; Materiality; Engagement initiatives; Focus on the customer
102-41 Collective bargaining agreements All Klabin employees are covered by collective bargaining agreements.
102-42 Identifying and selecting stakeholders Engagement initiatives
102-43 Approach to stakeholder engagement Materiality; Engagement initiatives; Focus on the customer
102-44 Key topics and concerns raised Material topics; Engagement initiatives; Focus on the customer
102-45 Entities included in the consolidated financial statements or equivalent documents How the content is organized
102-46 Defining report content and topic boundaries Materiality
102-47 List of material topics Material topics
102-48 Restatements of information Any reformulation regarding previous editions is noted throughout the report.
How the content is organized
102-49 Changes in reporting Materiality was updated for this report with the inclusion of new topics. As such, the material aspects are provided throughout this summary.
102-50 Reporting period Presentation
102-51 Date of most recent report Presentation
102-52 Reporting cycle Presentation
102-53 Contact point for questions regarding the report Contact Points
102-54 Claims of reporting in accordance with the GRI Standards Presentation
102-55 Summary of GRI content Summary of GRI content
102-56 External assurance How the content is organized; Assurance statement
Material topic: Occupational health and safety
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; Corporate Unit; and transport of other inputs and product.
Appreciating life; The three management pillars; Main commitments and goals related to health and quality of life
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 202: Market presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage Variation of the ratio of lowest entry level wage compared to local minimum wage 1, 5, 8, 10
202-2 Proportion of senior management hired from the local community Members of senior management recruited from the local community 1, 5, 8, 10
GRI 403: Occupational health and safety 2018 403-1 Occupational health and safety management system Management System, Identification of risks and accidents
403-2 Hazard identification, risk assessment, and incident investigation Management System, Identification of risks and accidents
403-3 Occupational health services Occupational health services
403-6 Promotion of worker health Focus on prevention
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Main commitments and goals related to health and quality of life
403-8 Workers covered by an occupational health and safety management system Management System, identification of risks and accidents
403-9 Work-related injuries Safety indicators
403-10 Work-related ill health Work-related health indicators
Material topic: Impact on communities
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; and transport of other inputs and product.
Local development
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 203: Indirect economic impacts 2016 203-1 Infrastructure investments and services supported Development and impact of infrastructure investments and services supported;Our projects 2, 7, 8, 9, 11
203-2 Significant indirect economic impacts Significant indirect economic impacts 2, 7, 8, 9, 11
GRI 412: Human rights assessment 2016 412-1 Operations subject to human rights reviews or impact assessments Total number and percentage of operations subjected to impact assessments or human rights analyses, by country 1, 2, 3, 4, 5, 6 4, 8, 10
Material topic: Local development
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; and transport of other inputs and product.
Local development
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 413: Local communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Percentage of operations with local community engagement implemented, impact assessments and/or development programs 2, 11
413-2 Operations with significant actual and potential negative impacts on local communities Operations with significant potential impacts or actual negative impacts on local communities 2, 11
Material topic: Energy use/Energy efficiency
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; and packaging material plants.
Environment; Energy
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 302: Energy 2016 302-1 Energy consumption within the organization Internal fuel consumption in 2019 7, 8, 12, 13
302-2 Energy consumption outside of the organization External energy consumption 7, 8, 12, 13
302-3 Energy intensity Energy intensity 8 7, 8, 12, 13
302-4 Reduction of energy consumption Reduction of energy consumption 7, 8, 12, 13
Material topic: Water use
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; pulp mill; paper plants; and packaging material plants.
Environment; Water and effluents; Management and assessment
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 303: Water and effluents 2018 303-1 Interactions with water as a shared resource Interactions with water as a shared resource 8, 9 3, 6, 8, 12
303-2 Management of water discharge-related impacts Management of water discharge-related impacts
303-3 Water withdrawal Water withdrawal 8, 9 3, 6, 8, 12
303-4 Water discharge Water discharge 8, 9 3, 6, 8, 12
303-5 Water consumption Water consumption 8, 9 3, 6, 8, 12
Material topic: Supplier social and environmental performance
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; and transport of other inputs and product.
Supply chain; Sustainable practices in the supply chain
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 204: Procurement practices 2016 204-1 Proportion of spending on local suppliers Profile of our suppliers; Percentage of budget spent with local suppliers 12
GRI 308: Supplier environmental assessment 2016 308-1 New suppliers that were screened using environmental criteria Criticality and sustainability matrix 7, 8, 9 8, 11, 15
308-2 Negative environmental impacts in the supply chain and actions taken Criticality and sustainability matrix; Sustainable practices in the supply chain 7, 8, 9 8, 11, 15
GRI 308: Supplier social assessment 2016 414-1 New suppliers that were screened using social criteria Criticality and sustainability matrix
414-2 Negative social impacts in the supply chain and actions taken Criticality and sustainability matrix; Sustainable practices in the supply chain
Material topic: Effluents and waste
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; and packaging material plants.
Environment; Waste management
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 306: Effluents and waste 2016 306-2 Waste by type and disposal method Waste by type and disposal method 7, 8, 9 3, 6, 8, 11, 12, 14, 15
306-3 Significant spills No leaks considered significant were recorded in 2019. 7, 8, 9 3, 6, 8, 11, 12, 14, 15
306-4 Transport of hazardous waste We had a 10% reduction in the generation of hazardous waste, compared to 2019. It is important to highlight that Klabin does not transport hazardous waste, but hires companies that are responsible for its transportation and disposal. 7, 8, 9 3, 6, 8, 11, 12, 14, 15
Material topic: Climate change
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; and transport of other inputs and product.
Environment; Emissions; Climate change
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 201: Economic performance 2016 201-2 Financial implications and other risks and opportunities due to climate change Financial implications and other risks and opportunities associated to climate change
GRI 305: Emissions 2016 305-1 Direct (Scope 1) greenhouse gas emissions Direct (Scope 1) greenhouse gas emissions 7, 8, 9 3, 8, 12, 13
305-2 Indirect (Scope 2) greenhouse gas emissions Indirect emissions resulting from the purchase of energy (Scope 2) 7, 8, 9 3, 8, 12, 13
305-3 Other indirect (Scope 3) greenhouse gas emissions Other indirect (Scope 3) greenhouse gas emissions 7, 8, 9 3, 8, 12, 13
305-4 Greenhouse gas emissions intensity Greenhouse gas emissions intensity 7, 8, 9 3, 8, 12, 13
305-5 Reduction of greenhouse gas emissions Reduction of greenhouse gas emissions 7, 8, 9 3, 8, 12, 13
305-7 NOx,SOx and other significant air emissions Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 7, 8, 9 3, 8, 12, 13
Material topic: Biodiversity
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; and wood transport.
Environment; Biodiversity management; Nature Interpretation Center
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity index outside protected areas 8, 9 6, 15
304-2 Significant impacts of activities, products and services on biodiversity Significant impacts of activities, products and services on biodiversity 8, 9 6, 15
304-3 Protected or restored habitats Protected or restored habitats 8, 9 6, 15
304-4 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations IUCN red list species and national conservation list species with habitats located in areas affected by the organization’s operations 8, 9 6, 15
Material topic: Human capital development
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; packaging material plants; and Corporate Unit.
Human capital development
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 404: Training and education 2016 404-1 Average hours of training per year per employee Training conducted in 2019 1, 6 4, 5, 8, 10
Material topic: Diversity
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; packaging material plants; and Corporate Unit.
Promoting diversity
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 405: Diversity and equal opportunity 2016 405-1 Diversity of governance bodies and employees Diversity in governance bodies and among employees 5, 8, 10
405-2 Ratio of basic salary and remuneration of women to men Ratio of the basic salary and remuneration of women to men for each employee category, by significant operating units 5, 10
Material topic: Retention of professionals
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; packaging material plants; and Corporate Unit.
Employee journey
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 201: Economic performance 2016 201-3 Defined benefit plan obligations and other retirement plans Benefits plan  2, 7 2, 7, 8, 9, 13
GRI 401: Employment 2016 401-1 New employee hires and employee turnover rates Rate of new employees and turnover  6 5, 8, 10
401-3 Parental leave Parental leave  6 5, 8, 10
Material topic: Klabin’s culture
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; packaging material plants; and Corporate Unit.
Cultural evolution
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Innovation initiatives
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under all aspects of the Klabin value chain (wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; Corporate Unit; transport of other inputs and product; customers – internal and external market; and final consumer.)
Anticipating and responding to market trends
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Multiple uses of wood components
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; pulp mill; paper plants; packaging material plants; customers – internal and external market.
Unprecedented and award-winning technology; Research and technology in forest production
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Wood availability
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; pulp mill; and paper plants.
Wood availability
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Customer satisfaction and product quality
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; pulp mill; paper plants; packaging material plants; Corporate Unit; customers – internal and external market; and final consumer.
Much more than just packaging; Focus on the customer
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Production and logistics
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; wood transport; pulp mill; paper plants; packaging material plants; Corporate Unit; transport of other inputs and product; and customers – internal and external market.
Logistics; Competitiveness and results; More robust logistics structure; Operational planning
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Forest certification
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: wood suppliers and developed producers; forestry operations; wood transport; and customers – internal and external market.
Certifications
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Ethical Conduct/Integrity
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under all aspects of the Klabin value chain (wood suppliers and developed producers; forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; Corporate Unit; transport of other inputs and product; customers – internal and external market; and final consumer.)
Ethics and integrity; Integrity Program; Policies and codes
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption Fight against corruption 10 4, 16
205-2 Communication and training about anticorruption policies and procedures Training and anticorruption communication The total number and percentage of business partners (informed on anticorruption policies and procedures by partner type and region) was not available in the reported period. 10 4, 16
205-3 Confirmed incidents of corruption and actions taken Fight against corruption 10 4, 16
GRI 206: Anti-competitive behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices In 2019, proceedings related to anti-competitive behavior, anti-trust, and monopoly practices in which the organization has been identified as a participant were not identified. 1, 5 16
GRI 307: Environmental compliance 2016 307-1 Non-compliance with environmental laws and regulations Environmental compliance 7, 8, 9 16
GRI 407: Freedom of association and collective bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Supply chain 1, 2, 3, 4, 5, 6 8, 16
GRI 408: Child labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor Supply chain 1, 2, 6 8, 16
GRI 409: Forced or compulsory labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Supply chain 1, 2, 3 8
GRI 411: Rights of indigenous peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples Traditional communities  1, 2, 4 10, 11
GRI 419: Socioeconomic compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area In 2019, Klabin did not receive any significant fines, non-monetary sanctions, or have any case resolved by arbitration mechanisms regarding non-compliance with laws and regulations in the social and economic spheres.  10 16
Material topic: Risk management
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: forestry operations; wood transport; suppliers of other inputs; pulp mill; paper plants; packaging material plants; and Corporate Unit.
Risk management; Main advances in 2019; How risks are mapped
103-2 The management approach and its components
103-3 Evaluation of the management approach
Material topic: Information security
GRI 103: Management approach 2016 103-1 Explanation of the material topic and its boundaries The topic is material under the following aspects of the Klabin value chain: pulp mill; paper plants; packaging material plants; Corporate Unit; customers – internal and external market; and final consumer.
Information security
103-2 The management approach and its components
103-3 Evaluation of the management approach
GRI 418: Information security 2016 418-1 Substantiated complaints concerning breaches of customer
privacy and losses of customer data
Information security 16
Non-material disclosures that are reported
GRI 201: Economic performance 2016 201-1 Direct economic value generated and distributed Klabin’s main results
GRI 301: Materials 2016 301-1 Materials used by weight or volume Materials used by weight or volume  12