GRI 2-22 Statement on sustainable development strategy
As we marked our 20th anniversary in Brazil, we unveiled our long-term vision for building a more sustainable and inclusive future: Bracell 2030.
Bracell presents 14 targets and commitments, organized into four strategic pillars, that have been set to be achieved no later than 2030. Progress on each target is tracked by senior leadership and periodically reported to the Sustainability Steering Committee.
Targets within Bracell 2030 have been established through extensive benchmarking both within and outside the industry, and through an internal cross-department consultation via Working Groups (WGs) focused on the different topics within our Sustainability Strategy. Our long-term plan for sustainability in anchored in 14 targets and commitments that are the benchmark in the pulp industry in Brazil, focusing on climate, biodiversity, sustainable production, people and communities.
Monitoring progress towards 2030 goals
Bracell 2030 targets and commitments, launched in 2023, presents the Company’s purpose of building a positive legacy for the climate, nature, people and local communities. From 2024 onwards, Bracell will manage the progress of its 2030 targets by monitoring action plans and KPIs.
This process will be addressed through working groups composed of operational teams that will report directly to Bracell Sustainability Steering Committee. The performance towards the targets will be disclosed at the 2024 to 2030 Sustainability Report.
Bracell 2030 embeds sustainability at the core of our business, in line with the UN Sustainable Development Goals (SDGs).
Bracell 2030 commitments and targets
GRI 2-23 Policy commitments
Learn about our sustainability journey:
2003
– RGE Pte Ltd., headquartered in Singapore, acquires operations in Camaçari and Alagoinhas, Bahia, and establishes Bahia Specialty Cellulose and Copener Florestal
2014
– Bracell creates first materiality matrix following a survey of key stakeholders.
2018
– Bracell reviews its Sustainability Policy with support from independent consultants and a new stakeholder survey, which informed a reformulated materiality matrix.
– Bracell completes acquisition of the Lençóis Paulista (SP) operation and launches Project Star, building two new flexible lines to produce kraft and dissolving pulp.
2019
– Bracell launches a rebranding effort.
– The Company updates its Sustainability Policy spanning all operations.
– Bracell conducts a stakeholder survey and engagement activities in Bahia to identify social and environmental risks and opportunities.
– New Sustainability Committees introduced.
2020
– Bracell develops a Sustainability Vision and Strategy based on stakeholder consultations, desktop reviews and industry benchmarking research.
– We subscribe to the UN Global Compact and commit to annually reporting on progress on social and environmental initiatives aligning with the Ten Universal Principles.
– Bracell conducts a participatory social and economic assessment in 16 priority municipalities in São Paulo State.
2021
– We join the Brazilian Business Council for Sustainable Development (CEBDS), a not-for-profit civil association that promotes sustainable development through advocacy in government and civil society. It represents Brazil at the World Business Council for Sustainable Development (WBCSD).
– Bracell launches its Sustainability Vision and Strategy and a roadmap of key projects.
– Renewable generation facilities start operation in São Paulo and receive approval for commercial operation, injecting between 150 MW and 180 MW into the National Grid.
2022
– Bracell launches an updated materiality matrix, informed by a survey of internal and external stakeholders.
– Bracell publishes its Sustainability Report and Disclosures Hub, in accordance with the 2021 GRI Standards and independently assured¹.
– Bracell launches One-For-One Commitment to conserve biodiversity.
– Bracell announces targets in support of the Brazilian Business Commitment to Biodiversity (CEBDS) and joins two CEBDS-led initiatives: the Action for Nature Platform and the Net Zero Movement².
– Bracell reviews and prioritizes its Sustainability Strategy targets to cover material topics from the perspective of ESG rating agencies, sustainability indices and internal and external stakeholders.
2023
– Bracell launches Bracell 2030.
– The Company updates its Sustainability Policy.
– Bracell publishes Human Rights, Pulpwood and Fiber Sourcing, and Anti-corruption and Anti-bribery Policies.
– The first independent audit reports are published on Bracell’s One-For-One Commitment and Greenhouse Gas (GHG) Emissions inventory for the period 2022.
– Bracell receives International Renewable Energy Certificates (I-RECs) as proof that the electricity sold from its on-site generation facilities in Lençóis Paulista (SP) is renewably sourced.
– Bracell joins the UN’s SDG Ambition Accelerator program, which supports companies participating in the UN Global Compact in setting ambitious targets supporting the SDGs within their core business strategies.
– Bracell joins Rede Mulher Florestal (“Women in Forestry Network”), a non-governmental, non-profit, non-partisan organization created to foster discussion about gender equity in the forestry sector, and is named vice president of the Network.
¹ Bracell has published sustainability reports since 2010. Since 2011, our reports have been prepared in accordance with the Global Reporting Initiative (GRI). From 2010 to 2017, our sustainability reports covered our Bahia operations only. Since 2018, they have also included our operations in São Paulo. Reports have been third-party audited since 2019. Our Disclosures Hub was published for the first time in 2021 and is updated annually. Our current and previous sustainability reports are available here.
² The Action for Nature Platform is a program aimed at assessing, protecting and managing participating companies’ dependence and impacts on biodiversity through collective implementation of new international frameworks, targets and legislation. The Net Zero Movement aims to turn corporate net-zero targets into reality by providing practical support in implementing decarbonization initiatives.
GRI 2-24 Embedding policy commitments
How we put our commitments into practice
Bracell’s governance and risk management practices, KPIs and efforts for continuous improvement align with applicable laws, regulations and policies.
All applicable policies, protocols, regulations and standards are embedded in internal procedures outlining processes and guidelines on managing social, environmental and governance issues. These documents are controlled via an Integrated Management System (IMS) that all employees are familiar with.
Besides implementing operations management practices that conform to certification requirements, regulatory standards, and applicable laws and regulations, we are working toward a set of ambitious targets as part of our sustainability vision, Bracell 2030. These targets have been set and are tracked by Bracell leadership team and are regularly reported on to the company Sustainability Steering Committee.
All leaders, employees, contractors and suppliers are required to comply with these standards. To ensure these requirements and targets are effectively met, Bracell provides regular training and consistently monitors and assesses performance against requirements.
Each year we provide training on anti-corruption guidelines, consistent with the Bracell Code of Conduct, as part of our annual training program. In addition, all newly hired employees receive a copy of the Code of Conduct during induction. They also receive training on integrity, anti-bribery and anti-corruption.
Other initiatives include the following:
- All members of the senior leadership team attend regular training on ethics and integrity, including training on the Code of Conduct;
- All employees are trained and informed about Bracell’s values, commitments and policies. They also attend training on department-specific technical and operational procedures, following a role-specific training matrix as part of Bracell’s Integrated Management System (IMS).
- Employees in senior positions or who are responsible for conducting business partner due diligence receive additional, personalized training on RGE’s Business Partner due diligence process;
- Bracell’s internal standards and commitments are also extended to suppliers and contractors. Compliance with these standards is assessed during screening (suppliers are required to provide documentation and certificates appropriate to their scope of work), onboarding and as part of contract management.
- All Bracell suppliers receive copies of our Procurement Code of Conduct and undergo due diligence and a review of documentation and evidence demonstrating compliance with local, national and international laws and regulations, certification requirements, technical standards and regulatory standards.
Learn more about training and capacity building at Bracell in GRI 404.
Learn more about RGE Sustainability Policy and Bracell Sustainability Policy.
Social and environmental management
Our Sustainability Policy sets out the environmental, social and governance commitments we have undertaken in our enterprise-wide operations, processes and activities, including in our relationships with stakeholders. To ensure the Policy is kept up to date, we invest time and resources in continuous improvement and implementing best practices. We seek to align our business with ESG (environmental, social and governance) practices, which we recognize as being a critical component of our strategy and business agenda.
Our sustainability management practices align with RGE’s Sustainability Policy, which was last updated in January 2024.
Our Sustainability Policy, last updated in 2024, outlines standards on the following topics:
> Sustainability Governance;
> Human Rights;
> Labor Practices and Decent Work;
> Environment and Sustainable Forestry;
> Compliance with Laws and Regulations;
> Identifying and Monitoring Potential Impacts; and
> Supplier Social and Environmental Management.
Commitments
Our corporate strategy and governance also draw guidance from the following principles:
> International Bill of Human Rights;
> UN Guiding Principles on Business and Human Rights;
> International Labor Organization’s (ILO) Declaration on Fundamental Principles and Rights at Work;
> United Nations Declaration on the Rights of Indigenous Peoples;
> Ten Principles of the UN Global Compact;
> UN Women’s Empowerment Principles (WEPs);
> The Performance Standards on Social and Environmental Sustainability set by the International Finance Corporation (IFC)—the largest global development institution focused on the private sector in developing countries;
Laws and regulations applicable to Bracell’s operations.
In addition, as signatories of the Global Compact we annually report on progress and results on topics linked to the Universal Principles. Read Bracell’s Communication on Progress (COP) here.
ESG Seals
In 2023, Bracell garnered important accolades for its sustainability performance:
Nordic Swan and EU Ecolabel: awarded to our São Paulo operations, these labels denote products meeting rigorous environmental performance requirements set by the European Union, including reduced environmental impact throughout the product lifecycle. This label has been awarded specifically to Bracell’s eucalyptus Kraft pulp.
Reporting Matters: Bracell was awarded the 2023 Reporting Matters Mark by the Brazilian Business Council for Sustainable Development (CEBDS). Our Annual Sustainability Report was awarded a quality score of 65%. Bracell received recognition in two categories: External Verification, which attests that the disclosures in the report are reliable and verifiable by consultants outside our offices; and Alignment, indicating that disclosures are closely linked to our business and are clearly communicated to stakeholders.
GRI 2-26 Mechanisms for seeking advice and raising concerns
Bracell’s operations are compliant with certification standards, the Regulatory Standards of the Brazilian Ministry of Labor and Employment, international protocols, and applicable Brazilian laws and regulations, and are annually audited. All leaders, employees, contractors, and suppliers are required to comply with these standards and regulations, and are trained and assessed to ensure compliance. Details on our management practices are outlined in disclosure GRI 2-24.
Bracell provides formal communication channels for receiving complaints, compliments, and inquiries (learn more in GRI 2-25). These channels are communicated to all stakeholders, both internal and external, across all operations. The relevant telephone numbers and email addresses are also published on Bracell’s website, in our Sustainability Report, and through other communication channels.
GRI 2-28 Membership associations
Bracell seeks to catalyze change in its industry by exercising thought leadership as a member of trade associations, boards, committees, forums and unions, including the Brazilian Forestry Association (IBÁ) and the Brazilian Business Council for Sustainable Development (CEBDS).
In 2023 we participated in the SDG Ambition Accelerator program, which supports companies participating in the UN Global Compact in setting ambitious targets and integrating sustainable development goals into their business strategies, their broader supply chains and their stakeholder engagement practices. Bracell has also joined Rede Mulher Florestal, a non-governmental, non-profit, non-partisan organization created to foster discussion about gender equity in the forestry sector. Bracell became vice president of the organization in 2023.
The organizations of which we are members include:
- Bahia Association of Forest Estate Companies (ABAF)
- Brazilian Association for Standardization (ABNT)
- Brazilian Pulp and Paper Association (ABTCP)
- Brazilian Association of Port Terminals (ABTP)
- Brazilian Association of Bonded Terminals and Warehouses (ABTRA)
- Brazilian Power Sector Regulator (ANEEL)
- National Association of Freight Transportation Users (ANUT)
- CETESB Environmental Committee – Pulp and Paper
- Global Partners for the Future of our Forests (Camcore)
- North Recôncavo and Inhambupe Watershed Committees (CBHRNI)
- State Environment Board (CEPRAM)
- Wastewater Treatment Center (CETREL)
- São Paulo State Industry Center (CIESP Botucatu)
- Camaçari Industrial Development Committee (COFIC)
- Lençóis Watershed Management Committee
- State Board of Water Resources (CONERH)
- Esplanada (BA) Community Public Security Board
- Alagoinhas (BA) Environmental Board
- Entre Rios (BA) Environmental Board
- Esplanada (BA) Environmental Board
- Security Council, Camaçari Industrial Development Committee (COFIC), as a participating member
- Brazilian Business Council for Sustainable Development (CEBDS)¹
- Joanes-Ipitanga Protected Area Management Board
- Rio Batalha Protected Area Management Board
- North Coast Protected Area Management Board
- Northeast Public Security Council (CONSENE) as a guest member
- Bahia State Industry Federation (FIEB)
- São Paulo Association of Planted Forest Producers, Suppliers and Consumers (Florestar SP)
- Brazilian Forestry Association (IBÁ)
- Forestry Research Institute (IPEF)
- United Nations Global Compact
- Rede Mulher Florestal
- Forestry Research Society (SIF)
- Bahia State Union of Paper and Cardboard, Pulp and Cellulose Industries (SINDPACEL)
- Atlantic Forest Reserve Subcommittee
¹ Since 2021, Bracell has been a member of CEBDS, including its Technical Committees on Climate, Energy, Sustainable Finance, Biodiversity and Biotechnology, and Social Impact. CEBDS is a not-for-profit civil association that promotes sustainable development through advocacy in government and civil society. The organization represents the World Business Council for Sustainable Development (WBCSD) in Brazil.
GRI 2-29 Approach to stakeholder engagement
Bracell is committed to consistently cultivating strategic, ethical, and enduring relationships with stakeholders. Supporting this commitment is a set of policies and guidelines including our Code of Conduct, which provides clear guidance to employees on interacting with stakeholders appropriately.
Bracell has a formal Institutional Relations department tasked with fostering strategic partnerships with both private institutions and government agencies in the areas where we operate.
Priority stakeholder groups have been identified based on a comprehensive analysis of their impact and influence on Bracell’s operations. This analysis informed specific engagement recommendations tailored for the following stakeholders: employees (both internal and external), local communities, indigenous and traditional peoples, suppliers, government agencies, customers, and trade associations.
Bracell has implemented robust procedures to monitor customer satisfaction, with well-defined and objective criteria covering aspects such as product quality, health, and safety.
Relations with communities and traditional peoples
In São Paulo, the Araribá Indian Reservation, located in Avaí (SP), is the only indigenous community within a three-kilometer radius of Bracell’s forestry operations. The community comprises four villages—Tereguá, Ekeruá, Kopenoti and Nimuendaju—with a population of approximately 600 people. Bracell’s operations in Bahia do not have indigenous communities within their area of influence (learn more at GRI 411).
Bracell’s Integrated Management System (IMS) includes a standard, available to all employees, on Relations with Communities and Traditional Peoples and Communities. The standard outlines criteria and requirements for establishing an integrated management process for engaging with communities neighboring Bracell’s forestry and mill operations. It also contains guidance on relations with traditional peoples and communities, in compliance with applicable laws and regulations.
The tools Bracell uses to identify stakeholders include the following:
- social aspect and impact matrix;
- social and economic assessments of potentially affected communities neighboring our forestry operations;
- influence maps showing the geographic coordinates of communities and neighbors affected by our forestry operations; and
- practices for communication with communities and neighbors directly or indirectly impacted by forestry operations (such as soil preparation, planting, road operations, harvesting, and haulage).
The procedure also provides guidelines on managing stakeholder concerns and requests, including:
- complaints related to Bracell’s operations;
- reports on non-compliance with legislation or Bracell’s Code of Ethics;
- operational requests, such as community or neighbor requests to prevent potential operational impacts;
- compliments; and
- inquiries from government agencies or institutional or trade association meetings. These types of concerns and requests are managed through Bracell’s Institutional Relations department (see more in disclosure GRI 413-1).
Bracell has procedures and tools in place for engaging with stakeholders. Identified operational risks and potential impacts are mitigated using tools such as the following:
- social aspect and impact matrix;
- social and economic assessments of potentially affected communities neighboring our forestry operations;
- influence maps showing the geographic coordinates of communities and neighbors affected by our forestry operations; and
- practices for communication with communities and neighbors directly or indirectly impacted by forestry operations (including soil preparation, planting, road operations, harvesting, and haulage).
- procedures providing guidelines on managing stakeholder concerns and requests, including:
- formal channels for lodging complaints and concerns related to Bracell’s operations; reports on non-compliance with legislation or Bracell’s Code of Ethics; operational requests, such as community or neighbor requests to prevent potential operational impacts; compliments; and inquiries from government agencies or institutional or trade association meetings.
Government inquiries, specifically, are managed by Bracell’s Institutional Relations department. Read more in disclosure GRI 413-1.
Stakeholders |
Definition |
| Employees | Bracell employees, hired directly by the Company. |
| Contractors | Third-party employees employed in Bracell’s operations. |
| Local communities | Social groups living in the area of influence of Bracell’s forestry or mill operations. Despite being located outside our areas of operation, local communities may experience both direct and indirect impacts from our activities. This category includes both traditional communities as well as communities that have migrated to the region. “Area of influence” means the area where impacts occur or are felt. |
| Traditional peoples and communities | People or groups who are culturally distinctive and recognize themselves as such, who have their own forms of social organization, and who depend on land and natural resources for their cultural, social, religious, ancestral and economic reproduction, using knowledge, innovation and practices generated and transmitted by tradition. This category includes: Quilombola Communities (Quilombolas) recognized by the Palmares Foundation; and Indigenous Communities recognized by the Brazilian Foundation for Indigenous Peoples (FUNAI). This definition aligns with the Brazilian National Policy for Sustainable Development of Traditional Peoples and Communities, introduced by Decree no. 6,040/2007. |
| Suppliers | Organizations providing goods and services to Bracell under contract. |
| Government | Municipal, state, and federal government agencies. |
| Customers | Organizations purchasing Bracell’s products and other stakeholders Bracell does business with. |
| Trade associations | Associations, committees, forums, unions, and civil society organizations in which Bracell participates as a member in discussions on local and international sustainability agendas and works to build collaboration and partnerships with stakeholders. |
| Note: Stakeholders are individuals or entities (such as customers, NGOs, communities, suppliers, etc.) whose interests may be impacted—positively or negatively—by Bracell’s activities. Stakeholders may also exert influence over Bracell. | |
GRI 3-1 Process to determine material topics
Bracell’s materiality matrix lists the social and environmental topics deemed most important by key stakeholders. It was first developed in 2022 and then updated in 2023 to align with the Bracell 2030 commitments and targets. As part of the materiality assessment, we:
- reviewed industry and company documentation on sustainability and benchmarked our practices against industry peers.
- conducted a quantitative and qualitative survey of our leadership team and key stakeholders (employees, suppliers, communities, customers, government agencies, and industry associations) through interviews, survey forms, and a review of ESG questionnaires submitted by customers and banks.
- compiled a shortlist of 18 topics deemed most material by surveyed stakeholders, then prioritized and approved a further narrowed-down list of 10 material topics that now form our materiality matrix—the top 10 most voted topics.
- correlated the material topics identified in the materiality assessment with the Bracell 2030 pillars, based on impact and contribution to our sustainability targets.
Bracell’s materiality matrix was also approved by RGE group leadership.
GRI 3-2 List of material topics
Bracell’s materiality matrix lists the social and environmental topics deemed most important by key stakeholders. All disclosures have been assured by an external and independent third party with no conflicts of interest, as confirmed by the Sustainability Report Assurance Letter, GHG Inventory Assurance Statement, and Statement on Scope of Assurance of Bracell’s One-to-One Commitment.
| Scope | GRI disclosure² | SASB disclosure³ | SDG4 | UNGC5 |
BRACELL 20306 |
Cimate Action: climate positive operations supporting a low-carbon economy |
|||
| Material topic¹ | Climate change: planning, policies and initiatives to mitigate emissions, establish low-carbon production capabilities and adapt to a warming planet. | |||
| Report scope | GRI 3-3 201-2
305-1 305-2 305-3 305-4 305-5 |
RR-PP-110a.1, RR-PP-110a.2 | 7 and 13 | · Principle 7: Businesses should support a precautionary approach to environmental challenges. |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| · Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies. | ||||
| Material topic | Energy efficiency: efficient energy consumption from clean (renewable) sources. | |||
| Report scope | GRI 3-3 302-1
302-2 302-3 302-4 302-5 |
RR-PP-130a.1 | 7 and 13 | · Principle 7: Businesses should support a precautionary approach to environmental challenges. |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| · Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies. | ||||
BRACELL 2030 |
Sustainable Landscapes and Biodiversity: build regenerative systems that benefit nature, biodiversity and ecosystem services |
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| Tema material | Biodiversity: Strategies, policies, and programs to preserve forests, including the diverse fauna and flora species they harbor, and to prevent deforestation. | |||
| Report scope | GRI 3-3 304-1
304-2 304-3 304-4 101 102 103 104 |
6, 13 and 15 | · Principle 8: undertake initiatives to promote greater environmental responsibility; | |
BRACELL 2030 |
Promoting Sustainable Growth: expand our business through increased efficiency, circularity and responsible production |
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| Material topic | Water and effluents: strategies, policies and programs to preserve water and watersheds, reduce water consumption, increase reuse, avoid water-related conflicts, impacts on water availability and/or shortages (whether in our forestry or mill operations), and manage wastewater. | |||
| Report scope | GRI 3-3 303-1
303-2 303-3 303-4 303-5 |
RR-PP-140a.1, RR-PP-140a.2 | 7, 8, 12 and 13 | · Principle 7: businesses should support a precautionary approach to environmental challenges; |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| Material topic | Waste management: circular aluminum, reducing waste generation and minimizing landfilling. | |||
| Report scope | GRI 3-3
306-1 306-2 306-3 306-4 306-5 |
7, 8, 12 and 13 | · Principle 7: businesses should support a precautionary approach to environmental challenges; | |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| Material topic | Supplier social and environmental assessment: screening suppliers against social and environmental criteria (environmental compliance, respect for and protection of human rights, labor rights, and children and adolescent rights, and combating slave, forced and child labor). | |||
| Report scope | GRI 3-3
2-8 204-1 308-1 308-2 408-1 409-1 414-1 414-2 |
RR-PP-430a.1 | 2, 4, 5 and 8 | · Principle 1: businesses should support and respect the protection of internationally proclaimed human rights; and |
| · Principle 2: make sure that they are not complicit in human rights abuses. | ||||
| · Principle 4: the elimination of all forms of forced and compulsory labor; | ||||
| · Principle 5: the effective abolition of child labor; | ||||
| · Principle 7: Businesses should support a precautionary approach to environmental challenges; | ||||
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
BRACELL 2030 |
Empowering Lives: provide capacity building to our people and communities through transformational initiatives |
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| Material topic | Human rights in the value chain: monitoring and managing human rights compliance in Bracell’s operations. In people management, fostering an environment that supports diversity, inclusion and a sense of belonging for different identities and individual choices, and ensuring employee well-being, health and safety. | |||
| Report scope | GRI 3-3
403-1 403-2 403-3 403-4 403-5 403-6 403-7 403-8 403-9 403-10 405-1 |
1, 2, 4, 5, 8 and 10 |
· Principle 3: businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;
· Principle 4: the elimination of all forms of forced and compulsory labor;
· Principle 5: the effective abolition of child labor;
· Principle 6: the elimination of discrimination in respect of employment and occupation
|
|
| Material topic | Community engagement: identifying and managing community needs, and building and maintaining close and transparent relationships with stakeholders. | |||
| Report scope | GRI 3-3
203-1 203-2 411-1 413-1 413-2 |
1, 2, 4, 5, 8 and 10 | · Principle 1: businesses should support and respect the protection of internationally proclaimed human rights; and | |
| Material topic | Valuing our human capital: initiatives and programs to develop and recognize our human capital (employees). | |||
| Report scope | GRI 3-3
2-7 404-1 404-2 404-3 |
1, 2, 4, 5, 8 and 10 | · Principle 6: the elimination of discrimination in respect of employment and occupation. | |
Governance and Risk Management |
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| Material topic¹ | Compliance, ethical conduct, integrity and transparency: implement good practices consistent with Company policies, applicable laws and regulations and industry standards, and ensure compliance by upholding ethics, integrity and transparency. | |||
| Report scope | 2-27
205-1 205-2 205-3 206-1 |
· Principle 8: undertake initiatives to promote greater environmental responsibility;
· Principle 10: businesses should work against corruption in all its forms, including extortion and bribery. |
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| ¹ In early 2022, Bracell conducted an exercise to update its materiality matrix – learn more under disclosure GRI 3-1. Bracell’s material topics have been mapped to the relevant Bracell 2030 pillars based on their contribution to Climate, Biodiversity, Human Rights and Sustainable Development. | ||||
| ² Bracell-reported GRI disclosure linked to the relevant material topics. | ||||
| ³ Bracell-reported SASB disclosures. | ||||
| 4 SDGs affected by Bracell’s material topics and Bracell 2030 targets. | ||||
| 5 Global Compact Principle related to the material topic. | ||||
GRI disclosure for each material topic
Bracell’s reporting on social and environmental performance is based on requirements of the GRI Sector Standard for Agriculture, Aquaculture, and Fishing GRI 13. See below a description of the disclosures under this standard and their corresponding Bracell material topics. GRI 1
Material topic |
Sector Standard Disclosure |
GRI Disclosure |
| Topic 13.1 – Emissions | This topic addresses emissions into the air, including greenhouse gas (GHG), ozone-depleting substances (ODS), nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions regarded as pollutants. Emissions can have negative impacts on air quality, ecosystems, and on human and animal health. GHG emissions are also a major contributor to climate change. | Disclosure 3-3 Management of material topics Disclosure 305-2 Energy indirect (Scope 2) GHG emissions 13.1.3 Disclosure 305-3 Other indirect (Scope 3) GHG emissions 13.1.4 Disclosure 305-4 GHG emissions intensity 13.1.5 Disclosure 305-5 Reduction of GHG emissions 13.1.6 |
| Topic 13.2 Climate adaptation and resilience (within the scope of the material topic Climate change) | Organizations contribute to climate change and are simultaneously affected by it. Climate adaptation and resilience refer to how an organization adjusts to current and anticipated climate change-related risks, as well as how it contributes to the ability of societies and economies to withstand impacts from climate change. | Disclosure 3-3 Management of material topics 13.2.1 Disclosure 201-2 Financial implications and other risks and opportunities due to climate change 13.2.2 |
| Topic 13.3 Biodiversity | Biodiversity is the variability among living organisms. It includes diversity within species, between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vital to human health, food security, economic prosperity, and mitigation of climate change and adaptation to its impacts. This topic covers impacts on biodiversity, including on plant and animal species, genetic diversity, and natural ecosystems. | Disclosure 3-3 Management of material topics 13.3.1 Disclosure 304-1 Operational sites owned, leased or managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas 13.3.2 Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity 13.3.3 Disclosure 304-3 Habitats protected or restored 13.3.4 Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by the organization’s operations 13.3.5 |
| Topic 13.7 Water and effluents | Recognized as a human right, access to fresh water is essential for human life and well-being. The amount of water drawn and consumed by an organization and the quality of its discharges can have impacts on ecosystems and people. This topic covers impacts related to the drawing and consumption of water and the quality of water discharged. | Disclosure 3-3 Management of material topics 13.7.1 Disclosure 303-1 Interactions with water as a shared resource 13.7.2 Disclosure 303-2 Management of water discharge-related impacts 13.7.3 Disclosure 303-3 Water withdrawal 13.7.4 Disclosure 303-4 Water discharge 13.7.5 Disclosure 303-5 Water consumption 13.7.6 |
| Topic 13.8 Waste | Waste refers to anything that a holder discards, intends to discard, or is required to discard. When inadequately managed, waste can have negative impacts on the environment and human health, which can extend beyond the locations where waste is generated and discarded. This topic covers impacts from waste and the management of waste. | Disclosure 3-3 Management of material topics 13.8.1 Disclosure 306-1 Waste generation and significant waste-related impacts 13.8.2 Disclosure 306-2 Management of significant waste-related impacts 13.8.3 Disclosure 306-3 Management of significant waste-related impacts 13.8.4 Disclosure 306-4 Waste diverted from disposal 13.8.5 Disclosure 306-5 Waste directed to disposal 13.8.6 |
| Topic 13.12 Local communities | Local communities comprise individuals living or working in areas that are affected or that could be affected by an organization’s activities. An organization is expected to conduct community engagement to understand the vulnerabilities of local communities and how they may be affected by the organization’s activities. This topic covers socioeconomic, cultural, health, and human rights impacts on local communities. | Disclosure 3-3 Management of material topics 13.12.1 Disclosure 413-1 Operations with local community engagement, impact assessments, and development programs 13.12.2 Disclosure 413-2 Operations with significant actual and potential negative impacts on local communities 13.12.3 |
| Topic 13.14 Rights of indigenous peoples (within the scope of the material topic Community relations) | Indigenous peoples are at higher risk of experiencing negative impacts more severely as a result of an organization’s activities. Indigenous peoples have both collective and individual rights, as set out in the United Nations Declaration on the Rights of Indigenous Peoples and other authoritative international human rights instruments. This topic covers impacts on the rights of indigenous peoples. | Disclosure 3-3 Management of material topics 13.14.1 Disclosure 411-1 Incidents of violations involving rights of indigenous peoples 13.14.2 |
| Topic 13.15 Non-discrimination and equal opportunity (within the scope of the material topic Human rights in the value chain) | Freedom from discrimination is a human right and a fundamental right at work. Discrimination can impose unequal burdens on individuals or deny fair opportunities on the basis of individual merit. This topic covers impacts from discrimination and an organization’s practices related to equal opportunity. | Disclosure 3-3 Management of material topics 13.15.1 Disclosure 405-1 Diversity of governance bodies and employees 13.15.2 Disclosure 405-2 Ratio of basic salary and remuneration of women to men 13.15.3 Disclosure 406-1 Incidents of discrimination and corrective actions taken 13.15.4 |
| Topic 13.16 Forced or compulsory labor (within the scope of the material topic Human rights in the value chain) | Forced or compulsory labor is work or service which is exacted from any person under the menace of penalty and for which a person has not offered themselves voluntarily. Freedom from forced labor is a human right and a fundamental right at work. | Disclosure 3-3 Management of material topics 13.16.1 Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 13.16.2 |
| Topic 13.17 Child labor (within the scope of the material topic Human rights in the value chain) | Child labor is defined as work that deprives children of their childhood, their potential, and their dignity, and that is harmful to their development, including by interfering with their education. It is a violation of human rights and can lead to lifelong negative impacts. Abolition of child labor is a fundamental principle and right at work. |
Disclosure 3-3 Management of material topics 13.17.1 Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor 13.17.2 |
| Topic 13.19 Occupational health and safety (within the scope of the material topic Human rights in the value chain) | Healthy and safe work conditions are recognized as a human right. Occupational health and safety involves the prevention of physical and mental harm to workers and promotion of workers’ health. This topic covers impacts related to workers’ health and safety. | Disclosure 3-3 Management of material topics 13.19.1 Disclosure 403-1 Occupational health and safety management system 13.19.2 Disclosure 403-2 Hazard identification, risk assessment, and incident investigation 13.19.3 Disclosure 403-3 Occupational health services 13.19.4 Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety 13.19.5 Disclosure 403-5 Worker training on occupational health and safety 13.19.6 Disclosure 403-6 Promotion of worker health 13.19.7 Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 13.19.8 Disclosure 403-8 Workers covered by an occupational health and safety management system 13.19.9 Disclosure 403-9 Work-related injuries 13.19.10 Disclosure 403-10 Work-related ill health 13.19.11 |
| Topic 13.22 Economic inclusion (within the scope of the material topic Community relations) | Economic inclusion concerns an organization’s impacts on access to economic opportunities for local communities and the productive potential of actual and possible suppliers. This topic covers an organization’s approach to economic inclusion of farmers and fishers, and their communities. | Disclosure 3-3 Management of material topics Disclosure 203-1 Infrastructure investments and services supported 13.22.3 Disclosure 203-2 Significant indirect economic impacts 13.22.4 |
| Topic 13.25 Anti-competitive behavior (within the scope of the material topic Compliance, ethical conduct, integrity and transparency) | Anti-competitive behavior refers to actions by an organization that can result in collusion with potential competitors, abuse of dominant market position or exclusion of potential competitors, thereby limiting the effects of market competition. This can include fixing prices or coordinating bids, creating market or output restrictions, imposing geographic quotas, and allocating customers, suppliers, geographic areas, or product lines. This topic covers impacts as a result of anti-competitive behavior. | Disclosure 3-3 Management of material topics Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 13.25.2 |
| Topic 13.26 Anti-corruption (within the scope of the material topic Compliance, ethical conduct, integrity and transparency) | Anti-corruption refers to how an organization manages the potential of being involved with corruption. Corruption is practices such as bribery, facilitation payments, fraud, extortion, collusion, money laundering, or the offer or receipt of an inducement to do something dishonest or illegal. This topic covers the potential for corruption to occur and the related impacts. | Disclosure 3-3 Management of material topics Disclosure 205-1 Operations assessed for risks related to corruption 13.26.2 Disclosure 205-2 Communication and training about anti-corruption policies and procedures 13.26.3 Disclosure 205-3 Confirmed incidents of corruption and actions taken 13.26.4 |