GRI Summary

STANDARD GRI DISCLOSURE COMMENTS PAGE URL
GENERAL TOPICS
GRI 1: FOUNDATION 2021
GRI 2: General Disclosures 2021 2-1: Organization details Klabin S.A is a publicly traded corporation with 23 factories in Brazil and one in Argentina, with commercial offices in various regions. With forestry, pulp, paper, and packaging businesses, Klabin is the largest producer and exporter of packaging paper in the country and a leader in paper packaging production. https://ri.klabin.com.br/a-klabin/
2-2: Entities included in the organization's sustainability reporting The data related to Klabin's sustainability performance covers all the company's businesses presented in the consolidated financial report. The social and environmental indicators represent the company's activities in all its business units.  
2-3: Reporting period, frequency, and contact point - January 1, 2023 to December 31, 2023;
- Annual;
- Contact us Klabin (https://klabin.com.br/web/guest/fale-conosco)		 https://klabin.com.br/web/guest/fale-conosco
2-4: Restatements of information Any restatements compared to previous reports are indicated throughout the report.  
2-5: External verification In 2023, the ESG Panel was externally verified by Bureau Veritas. Assurance letter
2-6: Activities, value chain, and other business relationships   https://klabin.com.br/web/guest/negocios-e-produtos/apresentacao
2-7: Employees   Klabin Commitments
2-8: Workers who are not employees    
2-9: Organization governance Klabin is managed by a Board of Directors and an Executive Board. https://ri.klabin.com.br/governanca/codigo-de-etica/
2-10: Appointment and selection of the highest governance body   Board of Directors
2-11: Chair of the highest governance body    
2-12: Role of the highest governance body in overseeing the management of impacts   2023 Annual and Sustainability Report
2-13: Delegation of responsibility for managing impacts    
2-14: Role of the highest governance body in sustainability reporting    
2-15: Conflicts of interest   https://ri.klabin.com.br/governanca/codigo-de-etica/
2-16: Communication of critical concerns   https://klabin.com.br/web/guest/fale-conosco
2-17: Collective knowledge of the highest governance body   Board of Directors
2-18: Evaluation of the performance of the highest governance body    
2-19: Remuneration policies    
2-20: Process for determining remuneration    
2-21: Annual total compensation ratio    
STRATEGY
GRI 2: General Disclosures 2021 2-22: Statement on sustainable development strategy    
ETHICS AND INTEGRITY
GRI 2: General Disclosures 2021 2-23: Policy commitments    
GRI 2: General Disclosures 2021 2-24: Embedding policy commitments    
GRI 2: General Disclosures 2021 2-25: Processes to remediate negative impacts    
GRI 2: General Disclosures 2021 2-26: Mechanisms for seeking advice and raising concerns   https://klabin.com.br/web/guest/fale-conosco
GRI 2: General Disclosures 2021 2-27: Compliance with laws and regulations    
GRI 2: General Disclosures 2021 2-28: Membership associations    
2-29: Approach to stakeholder engagement   https://klabin.com.br/en/the-company/stakeholders/
2-30: Collective bargaining agreements   Annual and Sustainability Report
GRI 3: MATERIAL TOPICS 2021
3-1: Process to determine material topics   https://api.mziq.com/mzfilemanager/v2/d/04342e88-d6af-4957-9d83-b7b0fefcc2c8/d32d7b95-eae7-b9e5-a1b8-196fae568fae?origin=2
3-2: List of material topics   https://api.mziq.com/mzfilemanager/v2/d/04342e88-d6af-4957-9d83-b7b0fefcc2c8/d32d7b95-eae7-b9e5-a1b8-196fae568fae?origin=2
3-3: Management of material topics   https://api.mziq.com/mzfilemanager/v2/d/04342e88-d6af-4957-9d83-b7b0fefcc2c8/d32d7b95-eae7-b9e5-a1b8-196fae568fae?origin=2
       
GRI STANDARD DISCLOSURE COMMENTS PAGE/URL
MATERIAL TOPICS – ECONOMICS      
ECONOMIC PERFORMANCE      
GRI 103: 2016 Form of Management 103-1: Explanation of the material topic and its limit   Economic Performance
  103-2: Form of management and its components   Economic Performance
  103-3: Form of management assessment   Economic Performance
  102-2:
Activities, brands and products		   Economic Performance
  102-6:
Markets Served		   Economic Performance
  102-7:
Size of the organization		   Economic Performance
GRI 201: Economic Performance 2016 201-1: Direct economic value generated and distributed   Economic Performance
ETHICAL CONDUCT AND INTEGRITY      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Ethical conduct and integrity
  103-2: Form of management and its components   Ethical conduct and integrity
  103-3: Form of management assessment   Ethical conduct and integrity
  102-16:
Conduct code		   Ethical conduct and integrity
  102-17:
Conduct code		   Ethical conduct and integrity
  102-25:
Prevention and Conflicts of Interest Management		   Ethical conduct and integrity
GRI 205: Anti-corruption 2016 205-1: Operations assessed for risks related to corruption   Ethical conduct and integrity
  205-2: Communication and training about anti-corruption policies and
procedures		   Ethical conduct and integrity
  205-3 Operations assessed for risks related to corruption   Ethical conduct and integrity
GRI 206: Unfair competition 206-1: Legal actions for anti-competitive behavior, anti-trust, and
monopoly practices		   Ethical conduct and integrity
GRI 307: Environmental compliance 2016 307-1: Cases of non-compliance with environmental regulations   Ethical conduct and integrity
GRI 406: Non-Discrimination 2016 406-1: Cases of discrimination and corrective measures taken   Ethical conduct and integrity
GRI 407: Freedom of association and collective bargaining 2016 407-1: Operations and suppliers with risks associated with deprivation of
the right to freedom of association and collective bargaining		   Ethical conduct and integrity
GRI 408: Child labor 2016 408-1: Operations and suppliers with risks associated with child labor   Ethical conduct and integrity
GRI 409: Forced labor 2016 409-1: Operations and suppliers with risks associated with forced labor   Ethical conduct and integrity
RISK MANAGEMENT      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Risk Management
  103-2: Form of management and its components   Risk Management
  103-3: Form of management assessment   Risk Management
  102-11: Corporate governance   Risk Management
  102-30: Corporate governance   Risk Management
INFORMATION SECURITY      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Information Security
  103-2: Form of management and its components   Information Security
  103-3: Form of management assessment   Information Security
GRI 418: Customer Privacy 2016 418-1: Substantiated complaints concerning breaches of customer privacy and
losses of customer data		   Information Security
VENDOR SOCIAL AND ENVIRONMENTAL PERFORMANCE      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Supplier Social and Environmental Performance
  103-2: Form of management and its components   Supplier Social and Environmental Performance
  103-3: Form of management assessment   Supplier Social and Environmental Performance
GRI 204: Procurement practices 2016 204-1: Percentage of purchases from local suppliers   Supplier Social and Environmental Performance
GRI 308: Supplier environmental assessment 2016 308-1: New suppliers that were screened using environmental criteria   Supplier Social and Environmental Performance
  308-2: Negative environmental impacts in the supply chain and measures taken   Supplier Social and Environmental Performance
GRI 414: Supplier social assessment 2016 414-1: New suppliers that were screened using social criteria   Supplier Social and Environmental Performance
  414-2: Negative social impacts in the supply chain and measures taken   Supplier Social and Environmental Performance
INNOVATION MANAGEMENT      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Innovation management
  103-2: Form of management and its components   Innovation management
  103-3: Form of management assessment   Innovation management
PRODUCTION AND LOGISTICS      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Production and Logistics
  103-2: Form of management and its components   Production and Logistics
  103-3: Form of management assessment   Production and Logistics
MULTIPLE USES OF WOOD      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Multiple uses of wood
  103-2: Form of management and its components   Multiple uses of wood
  103-3: Form of management assessment   Multiple uses of wood
WOOD AVAILABILITY      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Wood availability
  103-2: Form of management and its components   Wood availability
  103-3: Form of management assessment   Wood availability
STANDARD GRI DISCLOSURE COMENTÁRIOS URL DA PÁGINA

Tópicos ambientais
Disponibilidade de madeira
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Disponibilidade de madeira
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Aumento do rendimento florestal
Uso de energia
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Uso de energia
GRI 302: Energia 2016 302-1: Consumo de energia dentro da organização   Uso de energia
302-2: Consumo de energia fora da organização   Uso de energia
302-3: Intensidade energética   Uso de energia
302-4: Redução do consumo de energia   Uso de energia
302-5: Redução do consumo de energia   Uso de energia
Uso de água
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Uso de água
GRI 303: Água e Efluentes 2018 303-1: Interações com a água como um recurso compartilhado   Uso de água
303-2: Gestão de impactos relacionados ao
descarte de água		   Uso de água
303-3: Captação de água   Uso de água
303-4: Descarte de água   Uso de água
303-5: Consumo de água   Uso de água
Gestão de resíduos
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Gestão de resíduos
GRI 306: Resíduos 2020 306-1: Geração de resíduos e impactos
significativos relacionados a resíduos		   Gestão de resíduos
306-2: Gestão de impactos significativos   Gestão de resíduos
306-3: Resíduos gerados   Gestão de resíduos
306-4: Resíduos não destinados para
disposição final		   Gestão de resíduos
306-5: Resíduos destinados para disposição final   Gestão de resíduos
Mudança do clima
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Mudança do clima
GRI 305: Emissões 2016 305-1: Emissões diretas (Escopo 1) de gases de efeito estufa (GEE)   Mudança do clima
305-2: Emissões indiretas (Escopo 2) de gases de efeito estufa (GEE) provenientes daaquisição de energia   Mudança do clima
305-3: Outras emissões indiretas (Escopo 3) de gases de efeito estufa (GEE)   Mudança do clima
305-4: Intensidade de emissões de GEE   Mudança do clima
305-5: Redução de emissões de gases de
efeito estufa (GEE)		   Mudança do clima
305-7: Emissões de NOX, SOX e outras
emissões atmosféricas significativas		   Mudança do clima
Certificação florestal
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Certificação florestal
Produtos e parcerias com a cadeia de valor e circularidade
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Produtos e parcerias com a cadeia de valor e circularidade
GRI 301: Materiais 2016 301-1: Materiais utilizados, discriminados por
peso ou volume		   Produtos e parcerias com a cadeia de valor e circularidade
301-2: Matérias-primas ou materiais
reciclados utilizados		   Produtos e parcerias com a cadeia de valor e circularidade
301-3: Produtos e suas embalagens
 reaproveitados		   Produtos e parcerias com a cadeia de valor e circularidade
Biodiversidade
GRI 3: Temas Materiais 2021 3-3: Gestão dos temas materiais   Biodiversidade
GRI 304: Biodiversidade 2016 304-1: Unidades operacionais próprias,
arrendadas ou geridas dentro ou nas adjacências de
áreas de proteção ambiental e áreas de alto valor de
biodiversidade situadas fora de áreas de proteção
ambiental		   Biodiversidade
304-2: Impactos significativos de atividades,
produtos e serviços na biodiversidade		   Biodiversidade
304-3: Habitats protegidos ou restaurados   Biodiversidade
304-4: Espécies incluídas na lista vermelha
da IUCN e em listas nacionais de conservação com
habitats em áreas afetadas por operações da
organização		   Biodiversidade
GRI STANDARD DISCLOSURE COMMENTS PAGE/URL
       
ENGAGEMENT OF PROFESSIONALS      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Management and engagement of professionals
  103-2: Form of management and its components   Management and engagement of professionals
  103-3: Form of management assessment   Management and engagement of professionals
  102-8: Employees   Management and engagement of professionals
GRI 201: Economic performance 2016 201-3: Defined benefit plan obligations or other retirement plans   Management and engagement of professionals
GRI 202: Market presence 2016 202-1: Ratios of standard entry level wage by gender compared to local
minimum wage		   Management and engagement of professionals
  202-2: Proportion of senior management hired from the local community   Management and engagement of professionals
GRI 401: Employment 2016 401-1: New hiring and turnover rate   Management and engagement of professionals
  401-3: Parental leave   Management and engagement of professionals
OCCUPATIONAL HEALTH AND SAFETY      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Occupational health and safety
  103-2: Form of management and its components   Occupational health and safety
  103-3: Form of management assessment   Occupational health and safety
GRI 403: Occupational health and safety 2018 403-1: Occupational health and safety management system   Occupational health and safety
  403-2: Identification of risks and accidents   Occupational health and safety
  403-3: Occupational health services   Occupational health and safety
  403-6: Actions and benefits to promote worker health   Occupational health and safety
  403-7: Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships		   Occupational health and safety
  403-8: Workers covered by an occupational health and safety management
system		   Occupational health and safety
  403-9: Work-related injuries   Occupational health and safety
  403-10: Indicators of occupational diseases   Occupational health and safety
HUMAN CAPITAL DEVELOPMENT      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Human capital development
  103-2: Form of management and its components   Human capital development
  103-3: Form of management assessment   Human capital development
GRI 404: Training and Education 2016 404-1: Average hours of training per year by employee   Human capital development
DIVERSITY      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Diversity
  103-2: Form of management and its components   Diversity
  103-3: Form of management assessment   Diversity
GRI 405: Diversity and Equal Opportunity 2016 405-1: Diversity in governance bodies and employees   Diversity
  405-2: Equal pay   Diversity
LOCAL DEVELOPMENT AND IMPACTS ON COMMUNITIES      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Local development and impacts on communities
  103-2: Form of management and its components   Local development and impacts on communities
  103-3: Form of management assessment   Local development and impacts on communities
GRI 203: Indirect economic impacts 2016 203-1: Infrastructure and service investments   Local development and impacts on communities
  203-2: Significant indirect economic impacts   Local development and impacts on communities
GRI 411: Rights of indigenous peoples 2016 411-1: Incidents of violations involving rights of indigenous peoples   Local development and impacts on communities
GRI 412: Human rights assessment 2016 412-1: Operations subject to human rights reviews or impact assessments   Local development and impacts on communities
GRI 413: Local communities 2016 413-1: Operations with local community engagement, impact assessments and
development programs		   Local development and impacts on communities
  413-2: Operations with significant – actual and potential – adverse impacts
on local communities		   Local development and impacts on communities
GRI 419: Socioeconomic compliance 2016 419-1: Non-compliance with laws and regulations in the social and economic
area		   Local development and impacts on communities
KLABIN’S CULTURE      
GRI 103: Form of management 2016 103-1: Explanation of the material topic and its limit   Klabin’s culture
  103-2: Form of management and its components   Klabin’s culture
  103-3: Form of management assessment   Klabin’s culture
       

Updated and verified on: 06/25/2022

27/03/23