KPI Guidance Tool

Paper Pulp and Forestry

Product Category	Assessment Name	KPI Title	Calculation & Scope	Certifications, Standards & Tools	Background Information	Definitions
Books and Magazines	Books and Magazines	Certification - Paper sourcing	Calculate C1 as the dry mass of your paper supply that only underwent third-party legality verification, divided by the total dry mass of your paper supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your paper supply that had FSC Controlled Wood certification, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C3 as the dry mass of your paper supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C4 as the dry mass of your paper supply that was FSC-certified, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C5 as the dry mass of your paper supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your paper supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/
Books and Magazines	Books and Magazines	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Books and Magazines	Books and Magazines	Greenhouse gas emissions - Paper production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your paper supply from paper suppliers that reported emissions, divided by total mass of your paper supply from all paper suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Books and Magazines	Books and Magazines	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Books and Magazines	Books and Magazines	Product design	This question applies to producers of converted paper products and addresses prevention of the impacts of pulp production via source reduction and material efficiency. The percentage response is calculated as the percentage of product sold in the last twelve months, by mass, for which quantified environmental impact reductions have been demonstrated since the inception of the product or purchase of the brand (if post-inception). Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. A weighted average may be calculated for different product types in the same product category. Methods for demonstrating quantified environmental impact reduction include but are not limited to life cycle impact assessment or assessment against ISO Standard 14040. Resource conservation in this context refers to prevention by source reduction. It should be noted that continual source reduction has benefits, but there are tradeoffs that must be assessed.	ISO 14040: ISO 14040 is the International Organization for Standardization's "Principles and Framework" document for conducting life cycle assessments. https://www.iso.org/standard/37456.html
Books and Magazines	Books and Magazines	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Books and Magazines	Books and Magazines	Transportation to Retailers	Include shipments of your product from final manufacturing facilities to downstream retailers or distributors. Include both company-owned and contracted fleet. Exclude data for return trips. If retailers are responsible for the transportation of some or all of your final product, the retailer may hold the information necessary to calculate your response. It may be made available in a public report or by request. Calculate B1 as the mass of product transported by carriers that reported emissions, divided by total mass of product transported, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If a supplier completed the CDP Climate Change Questionnaire, you may count that as compliance with this question.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies THESIS Help Center Video: Transportation to Retailers KPI: Short video tutorial on the Transportation to Retailers KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/529545735	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools
Books and Magazines	Books and Magazines	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Books and Magazines	Books and Magazines	Worker health and safety - Paper production	To be included in B1-B5, risk assessments, training programs, safety plans, performance monitoring systems, and audits must be verifiable and address health and safety issues such as worker injury and worker exposure to harmful elements. The assessments and audits must be conducted by second or third parties. The risk assessment must be conducted once per year while the audit must have been conducted at least once every three years, both using a standard based on internationally-recognized principles such as International Labour Organization Occupational Safety and Health Conventions (e.g., No. 155). The standards and websites listed in Background Information below may be helpful for conducting your risk assessment(s) and for understanding appropriate corrective actions, which can inform your responses. See the Certifications, Standards & Tools for examples of initiatives that meet these requirements. Calculate B1 as the mass of your paper supply that came from operations that have performed a risk assessment to identify high risk areas for health and safety, divided by the total mass of your paper supply, then multiply by 100. To determine if an operation is high risk for health and safety, you may utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. The country risk assessment may be a first party systematic review assessment, or external risk analyses tools may be utilized. It must be conducted at least once per year. The country risk assessment can be complemented with risks associated with specific activities, regions, and suppliers. Calculate B2 as the mass of your paper supply that came from operations that train workers on health and safety procedures, divided by the total mass of your paper supply, then multiply by 100. To be included in B2, the training on health and safety procedures must be available in the language of the employee, including migratory and seasonal workers, and must be renewed as appropriate to maintain competency and implementation of good practices for workers on health and safety procedures and to prevent training exhaustion. Additional worker training may be required to perform job duties. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B3 as the mass of your paper supply that came from operations that implement a verifiable worker health and safety plan, divided by the total mass of your paper supply, then multiply by 100. To be included in B3, a worker health and safety plan must be verifiable and must be available in the language of the employee, including migratory and seasonal workers, and be prominently displayed in the workplace where employees normally report. The plan should include best practices specific to ergonomics; repetitive motions; chemical and particulate exposure; appropriate use of personal protective equipment (PPE); and proper use of tools, machinery, and the handling of animals (if applicable). On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B4 as the mass of your paper supply that came from operations that have a worker health and safety performance monitoring system in place, divided by the total mass of your paper supply, then multiply by 100. To be included in B4, a worker health and safety performance monitoring system should include metrics on issues including, but not limited to, incidence of worker injuries and prevalence of diseases. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B5 as the mass of your paper supply that came from operations that were audited in the last three years on worker health and safety issues, divided by the total mass of your paper supply, then multiply by 100. Audits should be conducted by second or third parties at least once every three years, or more often depending on the requirements of the standard organization. See the Certifications, Standards & Tools for more information. Government regulations or parties in the supply chain may initiate these audits. To be included in B5, the audits must be verifiable and address preventive measures, freely provided personal protective equipment, identification of worker health and safety hazards and effects on the exposed people, statistics and reasons behind injuries, design of work area, processes, installations, machinery/work equipment, operating processes and work organization, as outlined by internationally-recognized labor principles. Examples include, but are not limited to, principles outlined by the United Nations Global Compact, the International Labour Organization Standards on Occupational Health and Safety. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Audits must have been conducted in the 36 months prior to the end of the 12-month period.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification Recommended Practices for Safety and Health Programs: Defines and enforces standards for the safe and healthful working conditions for working men and women. OHSA also provides training, outreach education, and assistance. The OSHA tools can be used for self-evaluations, to compare elements and actions of different health and safety standards, to track implemented actions, identify remaining weaknesses, and strategies for continued improvement. https://www.osha.gov/shpguidelines/explore-tools.html SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ Sedex Members Ethical Trade Audit: Sedex Members Ethical Trade Audit is an auditing system that aligns with Ethical Trading Initiative's Base Code as well International Labour Organization Conventions. It has been developed to provide a public auditing methodology and format for companies to use to assess compliance. https://www.sedex.com/our-services/smeta-audit/	IS0 26000 Social Responsibility: ISO 2600 is not a certification tool, but it offers guidance about social responsibility to all sorts of organizations regardless of their activity, size or location. https://www.iso.org/iso-26000-social-responsibility.html Social Accountability International Guidance Document for Social Accountability 8000: According to Social Accountability International, "this guidance document provides various tools and information for users of the Social Accountability 8000 standard, including definitions, background information, and examples." https://sa-intl.org/wp-content/uploads/2020/02/SA8000-2014-Guidance-Document.pdf United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Corrective actions: Prompt actions taken to eliminate the causes of a problem, thus preventing their recurrence. First party systematic risk assessment: A first party systematic risk assessment is conducted by the organization itself for management review and other internal purposes and may form the basis for an organization’s declaration of conformity. Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Charcoal	Charcoal and Fire Starters	Biodiversity - Wood sourcing	Calculate C1 as the percentage of your virgin wood supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Calculate C2 as the percentage of your virgin wood supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Any virgin wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Charcoal	Charcoal and Fire Starters	Certification - Wood sourcing	Calculate C1 as the dry mass of your virgin wood supply that only underwent third-party legality verification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin wood supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C3 as the dry mass of your virgin wood supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C4 as the dry mass of your virgin wood supply that was FSC-certified, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C5 as the dry mass of your virgin wood supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin wood supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same virgin wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification	ENplus-Briquettes: The ENplus-Briquettes certification program is developed by the The German Pellet Institute (DEPI) in cooperation with briquette producers and traders. Its goal is to ensure the supply of high quality fuel, fulfilling the standards of air pollution control in Germany (1. BImSchV). https://www.enplus-pellets.eu/en-in/ Nordic Ecolabelling - Solid fuels and firelighting products: The Nordic Swan Ecolabel is the official Nordic Ecolabel. It is a voluntary, positive ecolabelling of products and services including solid fuels and firelightning products, such as: Pellets and wood chips; Wood briquettes and firewood; Charcoal/briquettes and firelightning products. https://www.nordic-ecolabel.org/product-groups/group/?productGroupCode=087 PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Charcoal	Charcoal and Fire Starters	Community rights - Wood sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of your wood supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your wood supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your wood supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your wood supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Charcoal	Charcoal and Fire Starters	Consumer education - Charcoal use and disposal	Calculate C1 as the number of the products (SKUs) in your portfolio for which you publicly disclose one or more priority chemicals, excluding water, divided by the total number of products in your portfolio, then multiply by 100. Do not weight the calculation by sales or production volume. Perform this calculation using data from a 12-month period that ended within 12 months of the completion date of this question.			Priority chemical: A chemical that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis.
Charcoal	Charcoal and Fire Starters	Deforestation - Wood sourcing	Calculate C1 as the mass of your wood supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody,or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C2 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C3 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your wood supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C4 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the wood used in your products. This does not include sustainable harvesting of trees for wood production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ Nordic Ecolabelling - Solid fuels and firelighting products: The Nordic Swan Ecolabel is the official Nordic Ecolabel. It is a voluntary, positive ecolabelling of products and services including solid fuels and firelightning products, such as: Pellets and wood chips; Wood briquettes and firewood; Charcoal/briquettes and firelightning products. https://www.nordic-ecolabel.org/product-groups/group/?productGroupCode=087 PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Charcoal	Charcoal and Fire Starters	Efficient use - Wood supply	Calculate C1 as the dry mass of charcoal, divided by the dry mass of wood entering the facility, then multiply by 100. If the facility produces multiple products from the same logs, include all products in the calculation. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the facility that produced your charcoal, weighted by the mass of charcoal produced by each facility. Calculate C2 as the dry mass of your charcoal which you were able to obtain conversion efficiency data, divided by the total mass of charcoal produced, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Charcoal	Charcoal and Fire Starters	Greenhouse gas emissions - Petroleum-based ingredients supply	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate C1 as the mass of your petroleum-based ingredients from ingredient suppliers that reported emissions divided by total mass of your petroleum-based ingredients from all ingredient suppliers, then multiply by 100. Treat all petroleum-based ingredients collectively and use their combined masses for the calculation. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons. Public disclosure: Manufacturer-based acts of making information available and readily accessible to the public through one or more forms of media (e.g., online, print, telephone). Print media includes product labels and also includes, but is not limited to, books, magazines, newspapers, and readily accessible journal articles. Online disclosure includes, but is not limited to, publicly accessible websites (desktop or mobile) as well as making information electronically available through reporting platforms or mobile apps.
Charcoal	Charcoal and Fire Starters	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of your final products for which you are able to obtain data, divided by total mass of your final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Charcoal	Charcoal and Fire Starters	NMVOC emissions control - Petroleum-based ingredients supply	This question only covers non-methane volatile organic compounds that are defined as hazardous air pollutants by a widely recognized classification, such as EPA's hazardous air pollutants list. Petroleum-based ingredients may include such chemicals as, but not limited to, petroleum distillates and additives. Include in your calculation petroleum-based ingredients produced by external and internal suppliers. Calculate C1 as the mass of your petroleum-based ingredients provided by reporting suppliers divided by the total mass of your petroleum-based ingredients, then multiply the result by 100. Perform this calculation using data from a 12-month period that ended within 12 months of the completion date of this question. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party.		Hazardous Air Pollutants List from EPA: This site lists the original list of 187 air pollutants classified as hazardous by the United States Environmental Protection Agency. This list is periodically revised and should only be considered a starting point. https://www.epa.gov/haps ISO 14001: This standard from the International Organization for Standardization governs the two-stage assessment of a company's environmental management systems. https://www.iso.org/standard/60857.html International Finance Corporation: Environmental, Health, and Safety Guidelines for Large Volume Petroleum-based Organic Chemicals Manufacturing: This IFC guidance document outlines best practices for pollution reduction and worker safety at petrochemical plants. https://www.ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/sustainability-at-ifc/policies-standards/ehs-guidelines	Public disclosure: Manufacturer-based acts of making information available and readily accessible to the public through one or more forms of media (e.g., online, print, telephone). Print media includes product labels and also includes, but is not limited to, books, magazines, newspapers, and readily accessible journal articles. Online disclosure includes, but is not limited to, publicly accessible websites (desktop or mobile) as well as making information electronically available through reporting platforms or mobile apps. Volatile organic compounds: Volatile organic compounds are defined as those which participate in atmospheric photochemical reactions. Specific exclusions, including carbon monoxide, carbon dioxide, carbonic acid, metallic carbides or carbonates, ammonium carbonate, and others, are provided by federal and state regulations United States 40 CFR 51.100, United States 40 CFR 59.203, and Title 17 of the California Code of Regulations, Division 3, Chapter 1, Subchapter 8.5, Article 2, Consumer Products, Sections 94507-94517.
Charcoal	Charcoal and Fire Starters	Priority chemicals - Disclosure	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. For (C) and (D), “chemicals present” refers to those chemicals which would be reasonably anticipated or suspected to be present in procured materials whether intentionally added or not. This includes reactive byproducts, residual monomers, and contaminants. Relevant criteria in US EPA Safer Choice Program and Global Harmonized System of Classification and Labeling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment.	THESIS Help Center Video: Priority Chemicals - Disclosure KPI: Short video tutorial on the Priority Chemicals - Disclosure KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/533750684	United States Environmental Protection Agency (EPA) Existing Chemicals Program: According to their website, "EPA's existing chemical programs address pollution prevention, risk assessment, hazard and exposure assessment and characterization, and risk management for chemical substances in commercial use." The current chemicals management program is undergoing review and update, including how the agency identifies and prioritizes priority chemicals for review and assessment under TSCA. https://www.epa.gov/compliance/toxic-substances-control-act-tsca-compliance-monitoring#chemicals United States Environmental Protection Agency (EPA) Safer Choice - Alternatives Assessments: The EPA's Safer Choice [formerly Design for the Environment (DfE)] partnership program provides guidance for informed decision-making regarding the hazards posed by different materials used in consumer goods. https://www.epa.gov/saferchoice	Priority chemical: A chemical that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis.
Charcoal	Charcoal and Fire Starters	Priority chemicals - Management	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. For B, informed substitution implies that factors such as cost and performance, technical feasibility, life cycle impacts, economic and social accountability, and potential to result in lasting change have been taken into consideration to ensure that substitutes and the final product are safer based on their health and environmental profiles. For C, goals should be specific, measurable, achievable, relevant, and time-bound. Public disclosure of goals and progress must have occurred within 12 months of the date you respond to this question. Examples of tools and protocols for screening chemicals and assessing alternatives include green chemistry, alternatives analysis, restricted substances lists, and other tools that are listed in the Background Information.	THESIS Help Center Video: Priority Chemicals - Management KPI: Short video tutorial on the Priority Chemicals - Management KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528286	BizNGO Chemical Alternatives Assessment Protocol: The BizNGO Chemical Alternatives Assessment Protocol is a "decision framework for substituting chemicals of concern to human health or the environment with safer alternatives." https://www.bizngo.org/alternatives-assessment/chemical-alternatives-assessment-protocol REACH Title VII, Chapter 1, Article 57, Annex XIV: This annex of the European Community's Registration, Evaluation, Authorization, and Restriction of Chemicals (REACH) regulations describes substances to be included in regulation in accordance with the procedure described in Article 58. http://www.reachonline.eu/REACH/EN/REACH_EN/article57.html United States Environmental Protection Agency (EPA) Existing Chemicals Program: According to their website, "EPA's existing chemical programs address pollution prevention, risk assessment, hazard and exposure assessment and characterization, and risk management for chemical substances in commercial use." The current chemicals management program is undergoing review and update, including how the agency identifies and prioritizes priority chemicals for review and assessment under TSCA. https://www.epa.gov/compliance/toxic-substances-control-act-tsca-compliance-monitoring#chemicals United States Environmental Protection Agency (EPA) Safer Choice - Alternatives Assessments: The EPA's Safer Choice [formerly Design for the Environment (DfE)] partnership program provides guidance for informed decision-making regarding the hazards posed by different materials used in consumer goods. https://www.epa.gov/saferchoice	Priority chemical: A chemical that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Public disclosure: Manufacturer-based acts of making information available and readily accessible to the public through one or more forms of media (e.g., online, print, telephone). Print media includes product labels and also includes, but is not limited to, books, magazines, newspapers, and readily accessible journal articles. Online disclosure includes, but is not limited to, publicly accessible websites (desktop or mobile) as well as making information electronically available through reporting platforms or mobile apps.
Charcoal	Charcoal and Fire Starters	Priority chemicals - Safety	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. Examples of frameworks that define exposure scenarios and/or margins of safety include the Scientific Committee on Consumer Safety's Notes of Guidance for the Testing of Cosmetic Substances and Their Safety Evaluation (10th Revision), the American Cleaning Institute's Consumer Product Ingredient Safety Handbook (2nd Edition), the Human and Environmental Risk Assessment project (HERA), and REACH's Guidance on Information Requirements and Chemical Safety Assessment. Aggregate exposure is the total exposure to a consumer for a single ingredient from multiple product types. Cumulative risk assessment is "an analysis, characterization, and possible quantification of the combined risks to health or the environment from multiple agents or stressors" (EPA, 2003).	THESIS Help Center Video: Priority Chemicals - Safety KPI: Short video tutorial on the Priority Chemicals - Safety KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528300	EPA - Framework for Cumulative Risk Assessment: This EPA document provides background information for cumulative risk assessment. The presented framework outlines important factors for addressing scientific issues of cumulative risk assessment and presents a foundation of key elements for the cumulative risk assessment process. https://www.epa.gov/risk/framework-cumulative-risk-assessment REACH Title VII, Chapter 1, Article 57, Annex XIV: This annex of the European Community's Registration, Evaluation, Authorization, and Restriction of Chemicals (REACH) regulations describes substances to be included in regulation in accordance with the procedure described in Article 58. http://www.reachonline.eu/REACH/EN/REACH_EN/article57.html	Cumulative risk assessment: An analysis of the combined risks to health or the environment from multiple agents or stressors. Priority chemical: A chemical that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis.
Charcoal	Charcoal and Fire Starters	Recycled and alternative wood	Calculate C1 as the dry mass of your recycled and alternative wood supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative wood supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative wood supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/	ENplus-Briquettes: The ENplus-Briquettes certification program is developed by the The German Pellet Institute (DEPI) in cooperation with briquette producers and traders. Its goal is to ensure the supply of high quality fuel, fulfilling the standards of air pollution control in Germany (1. BImSchV). https://www.enplus-pellets.eu/en-in/ Nordic Ecolabelling - Solid fuels and firelighting products: The Nordic Swan Ecolabel is the official Nordic Ecolabel. It is a voluntary, positive ecolabelling of products and services including solid fuels and firelightning products, such as: Pellets and wood chips; Wood briquettes and firewood; Charcoal/briquettes and firelightning products. https://www.nordic-ecolabel.org/product-groups/group/?productGroupCode=087	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Charcoal	Charcoal and Fire Starters	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm PEFC Sustainable Charcoal Traceability in Cambodia: PEFC Sustainable Charcoal Traceability - The 2017 PEFC Collaboration Fund is supporting projects in Cambodia about development of a national sustainable charcoal traceability system for more sustainable charcoal sector that includes the enhancement of forest protection and community livelihood development. https://www.pefc.org/projects/markets/sustainable-charcoal-traceability SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ TSC General Guidance for Key Performance Indicators: The General Guidance Document for Key Performance Indicators (KPI) provides essential guidance to complement the specific guidance provided for each KPI. TSC recommends reading this document before you begin your first questionnaire and revisiting it as often as necessary for clarification and additional information. https://www.sustainabilityconsortium.org/tsc-downloads/general-guidance-document/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Air and wastewater emissions	This question applies to integrated and non-integrated operations. Air and wastewater emissions should be tracked according to locally applicable regulations and should take into account emissions where there is scientific evidence of serious effects to human health or the environment, if not regulated. Testing of emissions must occur according to a rigorous and internationally accepted testing methodology. Forms of public disclosure can include a voluntary corporate report, sustainability reporting programs, or disclosure as part of regulatory compliance. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question.		Canada's Pulp and Paper Effluent Regulations: This is a link to Canadian Pulp and Paper Effluent Regulations (SOR/92-269). https://laws-lois.justice.gc.ca/eng/regulations/SOR-92-269/index.html EPA Guidelines and Standards for pulp and paper effluent: This is a link to the U.S. EPA guidelines and standards for pulp and paper effluent limitations under 40 CFR 430 of the Clean Water Act. https://www.epa.gov/eg/pulp-paper-and-paperboard-effluent-guidelines United States Environmental Protection Agency Air Emissions Standards for Pulp and Paper Production: According to this source, "This website focuses on the pulp and paper production MACT (MACT I and III) standards and the kraft pulp mill New Source Performance Standards, and provides available information on chemical recovery MACT (MACT II) standards. It references the appropriate set of effluent limitations guidelines, pretreatment standards, and a new source performance standards developed by EPA's Office of Water." https://www.epa.gov/stationary-sources-air-pollution/pulp-and-paper-production-mact-i-iii-national-emissions-standards
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Biodiversity - Virgin fiber sourcing	Calculate C1 as the percentage of your virgin fiber supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Calculate C2 as the percentage of your virgin fiber supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Any virgin fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Bleaching chemicals - Pulp production	Calculate C1 as the mass of your pulp supply that was produced using elemental chlorine, divided by the total mass of your pulp supply, then multiply by 100. Calculate C2 as the mass of your pulp supply that was produced using ECF or enhanced ECF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C3 as the mass of your pulp supply that was produced using PCF processes divided by the total mass of your pulp supply, then multiply by 100. Calculate C4 as the mass of your pulp supply that was produced using TCF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C5 as the mass of your pulp supply that was not bleached, divided by the total mass of your pulp supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Include both wet lap and air dry pulps.	Chlorine Free Products Association: The CFPA has developed a standard and certification process for verifying that products have been made Totally Chlorine Free and Process Chlorine Free. http://www.chlorinefreeproducts.org/		Elemental chlorine free: Pulp bleaching processes that substitute chlorine dioxide for chlorine gas as the bleaching agent. Process chlorine free: Pulp containing recycled material that was not bleached after recycling by using chlorine-based processes. Totally chlorine free: Bleaching processes which bleach virgin pulp without the use of any chlorine-based compounds.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Certification - Virgin fiber sourcing	Calculate C1 as the dry mass of your virgin fiber supply that only underwent third-party legality verification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin fiber supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C3 as the dry mass of your virgin fiber supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C4 as the dry mass of your virgin fiber supply that was FSC-certified, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C5 as the dry mass of your virgin fiber supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin fiber supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question. Co-products from virgin wood and forestry waste are considered virgin fiber.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Community rights - Virgin fiber sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of virgin fiber supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your virgin fiber supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your virgin fiber supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your virgin fiber supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Community: A community is an organized group of people who reside within or in the vicinity of a particular area. The community's culture, health, or economy are affected by the use of the area. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Site-based management program: A program that operates on-site that has steps to address community concerns relating to operations, works to respect traditional and civil rights, and can ensure free, prior, and informed consent (FPIC) is received. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Wood sourcing certifications: Certification programs should address worker rights (child labor, gender inequality, racial discrimination, and lack of fair wages) during wood sourcing; illegal logging, biodiversity and ecosystem impacts from wood sourcing; rights of local communities during wood sourcing (land use and timber rights, marginalization of communities, loss of cultural heritage, and lack of access to material resources or income); pesticide use during wood sourcing; soil disturbance and compaction during wood sourcing; and forestry worker health and safety.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Deforestation - Virgin fiber sourcing	Calculate C1 as the mass of your virgin fiber supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C2 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of virgin fiber supply from all forestry operations, then multiply by 100. In C3 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C4 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the virgin fiber used in your products. This does not include sustainable harvesting of trees for fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Greenhouse gas emissions - Pulp production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your pulp supply from pulp suppliers that reported emissions divided by total mass of your pulp supply from all pulp suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Transportation to Retailers	Include shipments of your product from final manufacturing facilities to downstream retailers or distributors. Include both company-owned and contracted fleet. Exclude data for return trips. If retailers are responsible for the transportation of some or all of your final product, the retailer may hold the information necessary to calculate your response. It may be made available in a public report or by request. Calculate B1 as the mass of product transported by carriers that reported emissions, divided by total mass of product transported, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If a supplier completed the CDP Climate Change Questionnaire, you may count that as compliance with this question.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies THESIS Help Center Video: Transportation to Retailers KPI: Short video tutorial on the Transportation to Retailers KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/529545735	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Water use - Pulp production	Calculate B1 as the mass of your pulp supply from pulp suppliers that reported their annual water use, divided by total mass of your pulp supply from all pulp suppliers then multiply by 100. Perform this calculation using purchasing data from a 12-month period that ended within 12 months of the date you respond to this question. Water use is defined as the total amount of total withdrawals from municipal and private water providers, surface water, groundwater, or wells. Supplier water use reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. If suppliers completed the CDP Water Security Questionnaire, refer to their answers to determine if they report water use.		CDP Water Information Request: The CDP Water Information Request provides questions that assess a company's water use, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. CDP can be contacted to respond to the Water Information Request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/	Water use: Water use is defined as total withdrawals from municipal and private water providers, surface water, groundwater, or wells.
Copy and Printer Paper	Art, Craft, Copy and Printer Paper	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Air and wastewater emissions	This question applies to integrated and non-integrated operations. Air and wastewater emissions should be tracked according to locally applicable regulations and should take into account emissions where there is scientific evidence of serious effects to human health or the environment, if not regulated. Testing of emissions must occur according to a rigorous and internationally accepted testing methodology. Forms of public disclosure can include a voluntary corporate report, sustainability reporting programs, or disclosure as part of regulatory compliance. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question.		Canada's Pulp and Paper Effluent Regulations: This is a link to Canadian Pulp and Paper Effluent Regulations (SOR/92-269). https://laws-lois.justice.gc.ca/eng/regulations/SOR-92-269/index.html EPA Guidelines and Standards for pulp and paper effluent: This is a link to the U.S. EPA guidelines and standards for pulp and paper effluent limitations under 40 CFR 430 of the Clean Water Act. https://www.epa.gov/eg/pulp-paper-and-paperboard-effluent-guidelines United States Environmental Protection Agency Air Emissions Standards for Pulp and Paper Production: According to this source, "This website focuses on the pulp and paper production MACT (MACT I and III) standards and the kraft pulp mill New Source Performance Standards, and provides available information on chemical recovery MACT (MACT II) standards. It references the appropriate set of effluent limitations guidelines, pretreatment standards, and a new source performance standards developed by EPA's Office of Water." https://www.epa.gov/stationary-sources-air-pollution/pulp-and-paper-production-mact-i-iii-national-emissions-standards
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Bleaching chemicals - Pulp production	Calculate C1 as the mass of your pulp supply that was produced using elemental chlorine, divided by the total mass of your pulp supply, then multiply by 100. Calculate C2 as the mass of your pulp supply that was produced using ECF or enhanced ECF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C3 as the mass of your pulp supply that was produced using PCF processes divided by the total mass of your pulp supply, then multiply by 100. Calculate C4 as the mass of your pulp supply that was produced using TCF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C5 as the mass of your pulp supply that was not bleached, divided by the total mass of your pulp supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Include both wet lap and air dry pulps.	Chlorine Free Products Association: The CFPA has developed a standard and certification process for verifying that products have been made Totally Chlorine Free and Process Chlorine Free. http://www.chlorinefreeproducts.org/		Elemental chlorine free: Pulp bleaching processes that substitute chlorine dioxide for chlorine gas as the bleaching agent. Process chlorine free: Pulp containing recycled material that was not bleached after recycling by using chlorine-based processes. Totally chlorine free: Bleaching processes which bleach virgin pulp without the use of any chlorine-based compounds.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Certification - Paper sourcing	Calculate C1 as the dry mass of your paper supply that only underwent third-party legality verification, divided by the total dry mass of your paper supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your paper supply that had FSC Controlled Wood certification, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C3 as the dry mass of your paper supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C4 as the dry mass of your paper supply that was FSC-certified, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C5 as the dry mass of your paper supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your paper supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Deforestation - Virgin fiber sourcing	Calculate C1 as the mass of your virgin fiber supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C2 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of virgin fiber supply from all forestry operations, then multiply by 100. In C3 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C4 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the virgin fiber used in your products. This does not include sustainable harvesting of trees for fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Greenhouse gas emissions - Paper production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your paper supply from paper suppliers that reported emissions, divided by total mass of your paper supply from all paper suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Priority chemicals - Management	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Priority chemicals for the wooden furniture category can include formaldehyde used in indoor and outdoor wooden furniture and chromium and arsenic that can be used to treat outdoor furniture. These and other priority chemicals may be used in binders, adhesives, strippers, solvents, varnishes, finishes or other materials. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. For B, informed substitution implies that factors such as cost and performance, technical feasibility, life cycle impacts, economic and social accountability, and potential to result in lasting change have been taken into consideration to ensure that substitutes and the final product are safer based on their health and environmental profiles. For C, goals should be specific, measurable, achievable, relevant, and time-bound. Public disclosure of goals and progress must have occurred within 12 months of the date you respond to this question. Examples of tools and protocols for screening chemicals and assessing alternatives include green chemistry, alternatives analysis, restricted substances lists, and other tools that are listed in the Background Information.	Safer Choice (EPA): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the U.S. EPA Safer Choice Program. https://www.epa.gov/saferchoice THESIS Help Center Video: Priority Chemicals - Management KPI: Short video tutorial on the Priority Chemicals - Management KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528286 The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): GHS provides specific human and environmental health criteria along with physical hazard criteria for chemicals in industry. These criteria are used for hazard communication and labeling of chemicals. https://www.osha.gov/dsg/hazcom/global.html The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the Global Harmonized System. https://www.osha.gov/dsg/hazcom/global.html
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Priority chemicals - Safety	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. Examples of frameworks that define exposure scenarios and/or margins of safety include the Scientific Committee on Consumer Safety's Notes of Guidance for the Testing of Cosmetic Substances and Their Safety Evaluation (10th Revision), the American Cleaning Institute's Consumer Product Ingredient Safety Handbook (2nd Edition), the Human and Environmental Risk Assessment project (HERA), and REACH's Guidance on Information Requirements and Chemical Safety Assessment. Aggregate exposure is the total exposure to a consumer for a single ingredient from multiple product types. Cumulative risk assessment is "an analysis, characterization, and possible quantification of the combined risks to health or the environment from multiple agents or stressors" (EPA, 2003).	American Cleaning Institute's Consumer Product Ingredient Safety: Exposure and Risk Screening Methods for Consumer Product Ingredients: The main purpose of this book is to present methodologies and specific consumer exposure information that can be used for screening-level risk assessments of environmental and human exposures to high production volume (HPV) chemicals through the manufacturing and use of consumer products, mainly laundry, cleaning, and personal care products. The book is produced by the American Cleaning Institute (ACI; formerly, the Soap and Detergent Association) in collaboration with its partners and member companies. https://www.aciscience.org/docs/Consumer_Product_Ingredient_Safety_v2.0.pdf European Chemicals Agency Guidance on Information Requirements and Chemical Safety Assessment (ECHA): This guidance document describes the information requirements under REACH with regard to substance properties, exposure, use and risk management measures, in the context of the chemical safety assessment. https://echa.europa.eu/guidance-documents/guidance-on-information-requirements-and-chemical-safety-assessment Human and Environmental Risk Assessment (HERA): A voluntary industry programme to carry out Human and Environmental Risk Assessments on ingredients of household cleaning products. http://www.heraproject.com/RiskAssessment.cfm Safer Choice (EPA): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the U.S. EPA Safer Choice Program. https://www.epa.gov/saferchoice The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): GHS provides specific human and environmental health criteria along with physical hazard criteria for chemicals in industry. These criteria are used for hazard communication and labeling of chemicals. https://www.osha.gov/dsg/hazcom/global.html The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the Global Harmonized System. https://www.osha.gov/dsg/hazcom/global.html	EPA - Framework for Cumulative Risk Assessment: This EPA document provides background information for cumulative risk assessment. The presented framework outlines important factors for addressing scientific issues of cumulative risk assessment and presents a foundation of key elements for the cumulative risk assessment process. https://www.epa.gov/risk/framework-cumulative-risk-assessment REACH Title VII, Chapter 1, Article 57, Annex XIV: This annex of the European Community's Registration, Evaluation, Authorization, and Restriction of Chemicals (REACH) regulations describes substances to be included in regulation in accordance with the procedure described in Article 58. http://www.reachonline.eu/REACH/EN/REACH_EN/article57.html	Cumulative risk assessment: An analysis of the combined risks to health or the environment from multiple agents or stressors.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Product design	This question applies to producers of converted paper products and addresses prevention of the impacts of pulp production via source reduction and material efficiency. The percentage response is calculated as the percentage of product sold in the last twelve months, by mass, for which quantified environmental impact reductions have been demonstrated since the inception of the product or purchase of the brand (if post-inception). Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. A weighted average may be calculated for different product types in the same product category. Methods for demonstrating quantified environmental impact reduction include but are not limited to life cycle impact assessment or assessment against ISO Standard 14040. Resource conservation in this context refers to prevention by source reduction. It should be noted that continual source reduction has benefits, but there are tradeoffs that must be assessed.	ISO 14040: ISO 14040 is the International Organization for Standardization's "Principles and Framework" document for conducting life cycle assessments. https://www.iso.org/standard/37456.html
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Transportation to Retailers	Include shipments of your product from final manufacturing facilities to downstream retailers or distributors. Include both company-owned and contracted fleet. Exclude data for return trips. If retailers are responsible for the transportation of some or all of your final product, the retailer may hold the information necessary to calculate your response. It may be made available in a public report or by request. Calculate B1 as the mass of product transported by carriers that reported emissions, divided by total mass of product transported, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If a supplier completed the CDP Climate Change Questionnaire, you may count that as compliance with this question.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies THESIS Help Center Video: Transportation to Retailers KPI: Short video tutorial on the Transportation to Retailers KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/529545735 United States Environmental Protection Agency (EPA): Transportation and Air Quality: SmartWay: This program provides information about how to improve fuel efficiency in trucking. Carriers can use the SmartWay carbon emission calculator to track and publicly report emissions associated with their trucking operations. https://www.epa.gov/smartway United States Environmental Protection Agency (EPA): Transportation and Air Quality: SmartWay: This program provides information about how to improve fuel efficiency in trucking. Carriers can use the SmartWays carbon emission calculator to track and publicly report emissions associated with their trucking operations. https://www.epa.gov/smartway	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ TSC General Guidance for Key Performance Indicators: The General Guidance Document for Key Performance Indicators (KPI) provides essential guidance to complement the specific guidance provided for each KPI. TSC recommends reading this document before you begin your first questionnaire and revisiting it as often as necessary for clarification and additional information. https://www.sustainabilityconsortium.org/tsc-downloads/general-guidance-document/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Disposable Paper Food and Drink Containers	Disposable Paper Food and Drink Containers	Worker health and safety - Paper production	To be included in B1-B5, risk assessments, training programs, safety plans, performance monitoring systems, and audits must be verifiable and address health and safety issues such as worker injury and worker exposure to harmful elements. The assessments and audits must be conducted by second or third parties. The risk assessment must be conducted once per year while the audit must have been conducted at least once every three years, both using a standard based on internationally-recognized principles such as International Labour Organization Occupational Safety and Health Conventions (e.g., No. 155). The standards and websites listed in Background Information below may be helpful for conducting your risk assessment(s) and for understanding appropriate corrective actions, which can inform your responses. See the Certifications, Standards & Tools for examples of initiatives that meet these requirements. Calculate B1 as the mass of your paper supply that came from operations that have performed a risk assessment to identify high risk areas for health and safety, divided by the total mass of your paper supply, then multiply by 100. To determine if an operation is high risk for health and safety, you may utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. The country risk assessment may be a first party systematic review assessment, or external risk analyses tools may be utilized. It must be conducted at least once per year. The country risk assessment can be complemented with risks associated with specific activities, regions, and suppliers. Calculate B2 as the mass of your paper supply that came from operations that train workers on health and safety procedures, divided by the total mass of your paper supply, then multiply by 100. To be included in B2, the training on health and safety procedures must be available in the language of the employee, including migratory and seasonal workers, and must be renewed as appropriate to maintain competency and implementation of good practices for workers on health and safety procedures and to prevent training exhaustion. Additional worker training may be required to perform job duties. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B3 as the mass of your paper supply that came from operations that implement a verifiable worker health and safety plan, divided by the total mass of your paper supply, then multiply by 100. To be included in B3, a worker health and safety plan must be verifiable and must be available in the language of the employee, including migratory and seasonal workers, and be prominently displayed in the workplace where employees normally report. The plan should include best practices specific to ergonomics; repetitive motions; chemical and particulate exposure; appropriate use of personal protective equipment (PPE); and proper use of tools, machinery, and the handling of animals (if applicable). On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B4 as the mass of your paper supply that came from operations that have a worker health and safety performance monitoring system in place, divided by the total mass of your paper supply, then multiply by 100. To be included in B4, a worker health and safety performance monitoring system should include metrics on issues including, but not limited to, incidence of worker injuries and prevalence of diseases. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B5 as the mass of your paper supply that came from operations that were audited in the last three years on worker health and safety issues, divided by the total mass of your paper supply, then multiply by 100. Audits should be conducted by second or third parties at least once every three years, or more often depending on the requirements of the standard organization. See the Certifications, Standards & Tools for more information. Government regulations or parties in the supply chain may initiate these audits. To be included in B5, the audits must be verifiable and address preventive measures, freely provided personal protective equipment, identification of worker health and safety hazards and effects on the exposed people, statistics and reasons behind injuries, design of work area, processes, installations, machinery/work equipment, operating processes and work organization, as outlined by internationally-recognized labor principles. Examples include, but are not limited to, principles outlined by the United Nations Global Compact, the International Labour Organization Standards on Occupational Health and Safety. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Audits must have been conducted in the 36 months prior to the end of the 12-month period.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification Recommended Practices for Safety and Health Programs: Defines and enforces standards for the safe and healthful working conditions for working men and women. OHSA also provides training, outreach education, and assistance. The OSHA tools can be used for self-evaluations, to compare elements and actions of different health and safety standards, to track implemented actions, identify remaining weaknesses, and strategies for continued improvement. https://www.osha.gov/shpguidelines/explore-tools.html SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ Sedex Members Ethical Trade Audit: Sedex Members Ethical Trade Audit is an auditing system that aligns with Ethical Trading Initiative's Base Code as well International Labour Organization Conventions. It has been developed to provide a public auditing methodology and format for companies to use to assess compliance. https://www.sedex.com/our-services/smeta-audit/	IS0 26000 Social Responsibility: ISO 2600 is not a certification tool, but it offers guidance about social responsibility to all sorts of organizations regardless of their activity, size or location. https://www.iso.org/iso-26000-social-responsibility.html United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Corrective actions: Prompt actions taken to eliminate the causes of a problem, thus preventing their recurrence. First party systematic risk assessment: A first party systematic risk assessment is conducted by the organization itself for management review and other internal purposes and may form the basis for an organization’s declaration of conformity. Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Engineered Wood Products	Engineered Wood Products	Biodiversity - Wood sourcing	Calculate C1 as the percentage of your virgin wood supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Calculate C2 as the percentage of your virgin wood supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Any virgin wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Engineered Wood Products	Engineered Wood Products	Certification - Wood sourcing	Calculate C1 as the dry mass of your virgin wood supply that only underwent third-party legality verification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin wood supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C3 as the dry mass of your virgin wood supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C4 as the dry mass of your virgin wood supply that was FSC-certified, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C5 as the dry mass of your virgin wood supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin wood supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same virgin wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Engineered Wood Products	Engineered Wood Products	Community rights - Wood sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of your wood supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your wood supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your wood supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your wood supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim.
Engineered Wood Products	Engineered Wood Products	Deforestation - Wood sourcing	Calculate C1 as the mass of your wood supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C2 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C3 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your wood supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C4 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the wood used in your products. This does not include sustainable harvesting of trees for wood production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Engineered Wood Products	Engineered Wood Products	Efficient use - Wood supply	Calculate C1 as the dry mass of wood in your final products, divided by the dry mass of wood entering the mills, then multiply by 100. If the mill produces multiple products from the same logs, include all products in the calculation. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the mills that produced your final wood products, weighted by the mass of final product produced by each mill. Calculate C2 as the dry mass of your final products which you were able to obtain conversion efficiency data, divided by the total mass of final products produced, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Engineered Wood Products	Engineered Wood Products	Greenhouse gas emissions - Resin production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your resin supply from resin suppliers that reported emissions, divided by total mass of your resin supply from all resin suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Engineered Wood Products	Engineered Wood Products	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Engineered Wood Products	Engineered Wood Products	Priority chemicals - Consumer safety	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. Examples of frameworks that define exposure scenarios and/or margins of safety include the Scientific Committee on Consumer Safety's Notes of Guidance for the Testing of Cosmetic Substances and Their Safety Evaluation (10th Revision), the American Cleaning Institute's Consumer Product Ingredient Safety Handbook (2nd Edition), the Human and Environmental Risk Assessment project (HERA), and REACH's Guidance on Information Requirements and Chemical Safety Assessment. Aggregate exposure is the total exposure to a consumer for a single ingredient from multiple product types. Cumulative risk assessment is "an analysis, characterization, and possible quantification of the combined risks to health or the environment from multiple agents or stressors" (EPA, 2003).	Safer Choice (EPA): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the U.S. EPA Safer Choice Program. https://www.epa.gov/saferchoice	Definition of Cumulative Risk Assessment: Cumulative risk assessment is "an analysis, characterization, and possible quantification of the combined risks to health or the environment from multiple agents or stressors" (EPA, 2003). https://www.epa.gov/risk/framework-cumulative-risk-assessment Definition of priority chemicals: For this question, a priority chemical is defined as a chemical that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. http://www.reachonline.eu/REACH/EN/REACH_EN/article57.html EC 1907/2006 (REACH): An example of a framework that defines margin of safety includes the European Community Regulation on chemicals and their safe use (EC 1907/2006), also known as REACH (the Registration, Evaluation, Authorisation and Restriction of Chemical substances). http://ec.europa.eu/enterprise/sectors/chemicals/reach/index_en.htm Safer Choice (EPA): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the U.S. EPA Safer Choice Program. https://www.epa.gov/saferchoice The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): GHS provides specific human and environmental health criteria along with physical hazard criteria for chemicals in industry. These criteria are used for hazard communication and labeling of chemicals. https://www.osha.gov/dsg/hazcom/global.html The Globally Harmonized System of Classification and Labelling of Chemicals (GHS): In order to identify scientific evidence of probable serious effects to human health and the environment, organizations should reference relevant criteria in the Global Harmonized System. https://www.osha.gov/dsg/hazcom/global.html U.S. Consumer Product Safety Commission’s Summary of Guidelines for Determining Chronic Toxicity: An example of a framework that defines margin of safety is the U.S. Consumer Product Safety Commission’s Summary of Guidelines for Determining Chronic Toxicity (16 CFR, Vol. 2: 1500.135). https://www.govinfo.gov/content/pkg/CFR-2012-title16-vol2/pdf/CFR-2012-title16-vol2-sec1500-135.pdf
Engineered Wood Products	Engineered Wood Products	Recycled and alternative wood	Calculate C1 as the dry mass of your recycled and alternative wood supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative wood supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative wood supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Engineered Wood Products	Engineered Wood Products	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ TSC General Guidance for Key Performance Indicators: The General Guidance Document for Key Performance Indicators (KPI) provides essential guidance to complement the specific guidance provided for each KPI. TSC recommends reading this document before you begin your first questionnaire and revisiting it as often as necessary for clarification and additional information. https://www.sustainabilityconsortium.org/tsc-downloads/general-guidance-document/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Household Paper Products	Household Paper Products	Air and wastewater emissions	This question applies to integrated and non-integrated operations. Air and wastewater emissions should be tracked according to locally applicable regulations and should take into account emissions where there is scientific evidence of serious effects to human health or the environment, if not regulated. Testing of emissions must occur according to a rigorous and internationally accepted testing methodology. Forms of public disclosure can include a voluntary corporate report, sustainability reporting programs, or disclosure as part of regulatory compliance. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question.		Canada's Pulp and Paper Effluent Regulations: This is a link to Canadian Pulp and Paper Effluent Regulations (SOR/92-269). https://laws-lois.justice.gc.ca/eng/regulations/SOR-92-269/index.html EPA Guidelines and Standards for pulp and paper effluent: This is a link to the U.S. EPA guidelines and standards for pulp and paper effluent limitations under 40 CFR 430 of the Clean Water Act. https://www.epa.gov/eg/pulp-paper-and-paperboard-effluent-guidelines United States Environmental Protection Agency Air Emissions Standards for Pulp and Paper Production: According to this source, "This website focuses on the pulp and paper production MACT (MACT I and III) standards and the kraft pulp mill New Source Performance Standards, and provides available information on chemical recovery MACT (MACT II) standards. It references the appropriate set of effluent limitations guidelines, pretreatment standards, and a new source performance standards developed by EPA's Office of Water." https://www.epa.gov/stationary-sources-air-pollution/pulp-and-paper-production-mact-i-iii-national-emissions-standards
Household Paper Products	Household Paper Products	Biodiversity - Virgin fiber sourcing	Calculate C1 as the percentage of your virgin fiber supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Calculate C2 as the percentage of your virgin fiber supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Any virgin fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200
Household Paper Products	Household Paper Products	Bleaching chemicals - Pulp production	Calculate C1 as the mass of your pulp supply that was produced using elemental chlorine, divided by the total mass of your pulp supply, then multiply by 100. Calculate C2 as the mass of your pulp supply that was produced using ECF or enhanced ECF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C3 as the mass of your pulp supply that was produced using PCF processes divided by the total mass of your pulp supply, then multiply by 100. Calculate C4 as the mass of your pulp supply that was produced using TCF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C5 as the mass of your pulp supply that was not bleached, divided by the total mass of your pulp supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Include both wet lap and air dry pulps.	Chlorine Free Products Association: The CFPA has developed a standard and certification process for verifying that products have been made Totally Chlorine Free and Process Chlorine Free. http://www.chlorinefreeproducts.org/		Elemental chlorine free: Pulp bleaching processes that substitute chlorine dioxide for chlorine gas as the bleaching agent. Process chlorine free: Pulp containing recycled material that was not bleached after recycling by using chlorine-based processes. Totally chlorine free: Bleaching processes which bleach virgin pulp without the use of any chlorine-based compounds.
Household Paper Products	Household Paper Products	Certification - Virgin fiber sourcing	Calculate C1 as the dry mass of your virgin fiber supply that only underwent third-party legality verification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin fiber supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C3 as the dry mass of your virgin fiber supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C4 as the dry mass of your virgin fiber supply that was FSC-certified, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C5 as the dry mass of your virgin fiber supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin fiber supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question. Co-products from virgin wood and forestry waste are considered virgin fiber.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Household Paper Products	Household Paper Products	Community rights - Virgin fiber sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of virgin fiber supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your virgin fiber supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your virgin fiber supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your virgin fiber supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Community: A community is an organized group of people who reside within or in the vicinity of a particular area. The community's culture, health, or economy are affected by the use of the area. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Site-based management program: A program that operates on-site that has steps to address community concerns relating to operations, works to respect traditional and civil rights, and can ensure free, prior, and informed consent (FPIC) is received. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Wood sourcing certifications: Certification programs should address worker rights (child labor, gender inequality, racial discrimination, and lack of fair wages) during wood sourcing; illegal logging, biodiversity and ecosystem impacts from wood sourcing; rights of local communities during wood sourcing (land use and timber rights, marginalization of communities, loss of cultural heritage, and lack of access to material resources or income); pesticide use during wood sourcing; soil disturbance and compaction during wood sourcing; and forestry worker health and safety.
Household Paper Products	Household Paper Products	Deforestation - Virgin fiber sourcing	Calculate C1 as the mass of your virgin fiber supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C2 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of virgin fiber supply from all forestry operations, then multiply by 100. In C3 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C4 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the virgin fiber used in your products. This does not include sustainable harvesting of trees for fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Household Paper Products	Household Paper Products	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Household Paper Products	Household Paper Products	Greenhouse gas emissions - Pulp production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your pulp supply from pulp suppliers that reported emissions divided by total mass of your pulp supply from all pulp suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Household Paper Products	Household Paper Products	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Household Paper Products	Household Paper Products	Packaging raw material sourcing	The scope of this question is the product category’s sales packaging, which is defined as packaging that leaves a store with the consumer. Include the transportation-related packaging for product that is shipped directly to an end consumer. Calculate C1 as the mass of post-consumer recycled material in the sales packaging of your final products, divided by the total mass of sales packaging used for your final products, then multiply by 100. This excludes pre-consumer recycled materials. Calculate C2 as the mass of sustainably-sourced renewable virgin material in the sales packaging of your final products, divided by the total mass of sales packaging used for your final products, then multiply by 100. To be included in C2, the material must be third-party verified (e.g. for paper-based packaging FSC, SFI, PEFC would be examples of certifications for verification). If data on packaging materials specific to these final products is not available, you may use more aggregated internal data to calculate C1 and C2 (e.g., company-level data for sales packaging of similar products). The sum of C1 and C2 cannot be greater than 100%. Please refer to THESIS KPI set for Packaging for more detailed packaging indicators.	Global Protocol on Packaging Sustainability: According to this document's introduction, "The Global Protocol on Packaging Sustainability was created to provide the consumer goods and packaging industries with a much needed common language with which to discuss and assess the relative sustainability of packaging. That common language consists of a framework and a measurement system. This report provide a standardized set of response approaches to the range of business questions that may arise concerning packaging sustainability." https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Global Protocol on Packaging Sustainability: The Global Protocol on Packaging Sustainability provides metrics and a framework for businesses on the relative sustainability of packaging. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Global Protocol on Packaging Sustainability: The Global Protocol on Packaging Sustainability provides metrics and a framework for businesses on the relative sustainability of packaging. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/Global-Protocol-on-Packaging.pdf ISO 14021: ISO 14021 (Environmental labels and declarations -- Self-declared environmental claims (Type II environmental labelling)) provides measurement standards for determining how recyclable a particular product is. https://www.iso.org/standard/66652.html ISO 18604: ISO 18604 (Packaging and the environment -- Material recycling) provides measurement standards for determining how recyclable a particular product is. https://www.iso.org/standard/55872.html THESIS Help Center Video: Packaging Raw Material Sourcing KPI: Short video tutorial on the Packaging Raw Material Sourcing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/531017161 THESIS KPI Calculation Tool - Packaging KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Packaging KPIs. https://sustainabilityconsortium.org/download/packaging-calculation-tool-2023/	Circulytics – Measuring circularity: The Ellen Macarthur Foundation's Circulytics assesses a company’s overall circularity. The tool is designed to support a company’s evolution to a circular economy by informing strategy development and decision making, and identifying opportunities to align with circular economy principles including: designing out waste, keeping materials and products in use, and generating environmental benefits. https://www.ellenmacarthurfoundation.org/resources/apply/circulytics-measuring-circularity FTC Green Guide's Recyclability Definition: In the United States, the Federal Trade Commission defines when a product or packaging can be claimed recyclable. Please refer these guidelines when determining recyclability. https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-issues-revised-green-guides/greenguides.pdf Global Protocol on Packaging Sustainability 2.0: The Global Protocol for Packaging Sustainability (GPPS 2.0) is a common set of indicators and metrics for business regarding sustainable packaging. The Consumer Goods Forum condensed the "Sustainable Packaging Indicators and Metrics Framework", developed by GreenBlue's Sustainable Packaging Coalition, into GPPS 2.0. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf How2Recycle Certification: The How2Recycle Label provides guidance to consumers on how to recycle packaging for consumable goods. The label is intended to be used on all types of packaging and to provide instruction regarding how and where various raw materials can be recycled. http://www.how2recycle.info/	Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Renewable material: “Material that is composed of biomass from a living source and that can be continually replenished. To be defined as renewable, virgin materials shall come from sources which are replenished at a rate equal to or greater than the rate of depletion.” (FTC Green Guides:2012) Sales packaging: "Packaging that leaves a store with the consumer". (Global Protocol on Packaging Sustainability 2.0:2011) Sustainably-sourced material: Material for which it can be demonstrated through second- or third-party verification that the virgin raw material has been harvested or produced legally and in a way that minimizes damage to the environment, workers, and communities. Materials such as paper can be included in this definition if the source of the packaging content comes from sustainably-managed forests with no deforestation.
Household Paper Products	Household Paper Products	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Household Paper Products	Household Paper Products	Sustainable Packaging Design and Production	Calculate C1 as the mass of sales packaging used for your final products that was recyclable, divided by the total mass of sales packaging used for your final products, then multiply by 100. Calculate C2 as the mass of sales packaging used for your final products that has demonstrated progress on goals for material and process efficiency during packaging manufacturing, divided by the total mass of sales packaging used for your final products, then multiply by 100. Calculate C3 as the mass of sales packaging used for your final products that has demonstrated progress on goals for weight or volume optimization during packaging design, divided by the total mass of sales packaging used for your final products, then multiply by 100. Goals must be quantitative and time-bound and progress must be reported publicly. Public reporting may include voluntary corporate reporting, sustainability reporting programs, or reporting as part of regulatory compliance. Calculate C4 as the mass of sales packaging used for your final products that has demonstrated quantified environmental impact reductions, divided by the total mass sales packaging used for your final products, then multiply by 100. Include sales packaging with demonstrated impact reductions since the inception of the product or since purchase of the brand, if post-inception. Methods for demonstrating quantified environmental impact reduction include, but are not limited to, life cycle impact assessment, or assessment against ISO Standard 18602 (Packaging and the environment - Optimization of the packaging system), or EN 13428 (Packaging: Requirements specific to manufacturing and composition - Prevention by source reduction). Calculate C5 as the number of units sold in the US and Canada that had sales packaging labeled with How2Recycle divided by the total number of units sold in the US and Canada that had sales packaging, then multiply by 100. Calculate C6 as the number of units sold in regions outside the US and Canada that had sales packaging labeled according to an established third-party standard divided by the total number of units sold in regions outside the US and Canada that had sales packaging, then multiply by 100. Third party standards include those listed in the Certifications, Standards & Tools section of this KPI. Only include regions outside the US and Canada that are covered by the referenced third-party standards in your calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	Australasian Recycling Label (ARL): Used in Australia and New Zealand, the ARL details how best to label packaging for recycling to assist consumers in recycling correctly. https://recyclingnearyou.com.au/arl/ EN 13428: Prevention by packaging source reduction: European standard 13428:2004 outlines a method for evaluating if packaging material weight and/or volume have been sufficiently minimized while also taking into consideration other packaging performance parameters. The standard also includes recommended methodology for identifying heavy metals and dangerous substances in packaging formats. http://ec.europa.eu/growth/single-market/european-standards/harmonised-standards/packaging/index_en.htm EPA Energy Benefits Calculator: Use the EPA Energy Benefits Calculator to help quantify environmental impact reductions for packaging design choices. https://www.epa.gov/lmop/landfill-gas-energy-benefits-calculator EPA Energy Benefits Calculator: You can use the EPA Energy Benefits Calculator to help quantify environmental impact reductions for packaging design choices. https://www.epa.gov/lmop/landfill-gas-energy-benefits-calculator Ecoembes Recycling Symbols: Used in Spain, the Ecoembes recycling symbols provide information to consumers for the recycling of packaging up to six different colors: blue for paper and cardboard, yellow for plastics and cans, green for glass, orange for organic materials, red for hazardous waste, and grey for everything else. https://www.ecoembes.com/en/home European Certification of Plastics Recycling (EUCertPlast): The EuCertPlast Certification is a European wide certification program for companies that recycle post-consumer plastic waste. https://www.eucertplast.eu/ How2Recycle Certification: The How2Recycle Label provides guidance to consumers on how to recycle packaging for consumable goods. The label is intended to be used on all types of packaging and to provide instruction regarding how and where various raw materials can be recycled. http://www.how2recycle.info/ ISO 18602: ISO 18602 provides criteria for optimization of packaging systems. It outlines a procedure for reduction of packaging material weight or volume while taking into consideration packaging function. It also provides assessment methodology for substances hazardous to the environment and heavy metals. https://www.iso.org/standard/55870.html Japanese Recycling Symbols: Used in Japan, Japanese recycling symbols tell in a glance to consumers what is recyclable and what is not recyclable, and assist consumers in recycling correctly. https://www.jcpra.or.jp/Portals/0/resource/eng/JCPRAdocuments202012.pdf Le Guide du TRI (Citeo Sorting Guide): sed in France, the Citeo Sorting Guide provides information to companies about which product components should be recycled and which should be disposed. https://bo.citeo.com/sites/default/files/2019-07/20190617_Guide_Info-tri_Citeo_EN.pdf On-Pack Recycling Label: Used in the UK, the On-Pack Recycling Label details how best to label packaging for recycling to assist consumers in recycling correctly. http://www.oprl.org.uk/ The Association of Postconsumer Plastic Recyclers (APR): The APR is an international national trade association representing the plastics recycling industry. https://plasticsrecycling.org/about The Triman: Used in France, the Triman is a recycling symbol in e-commerce that sells and ships to France. https://www.msl.io/uploads/downloads/Triman-Users-handbook-english-V21.pdf Woolworths Recycling Labels: Used in South Africa, the Woolworths Recycling Labels detail how best to label packaging for recycling to assist consumers in recycling correctly. https://www.woolworths.co.za/content/howto/good-business-journey/how-to-read-our-recycling-labels/_/A-cmp201960	Circulytics – Measuring circularity: The Ellen Macarthur Foundation's Circulytics assesses a company’s overall circularity. The tool is designed to support a company’s evolution to a circular economy by informing strategy development and decision making, and identifying opportunities to align with circular economy principles including: designing out waste, keeping materials and products in use, and generating environmental benefits. https://www.ellenmacarthurfoundation.org/resources/apply/circulytics-measuring-circularity FTC Green Guide's Recyclability Definition: In the United States, the Federal Trade Commission defines when a product or packaging can be claimed recyclable. Please refer these guidelines when determining recyclability. https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-issues-revised-green-guides/greenguides.pdf Global Protocol on Packaging Sustainability 2.0: The Global Protocol for Packaging Sustainability (GPPS 2.0) is a common set of indicators and metrics for business regarding sustainable packaging. The Consumer Goods Forum condensed the "Sustainable Packaging Indicators and Metrics Framework", developed by GreenBlue's Sustainable Packaging Coalition, into GPPS 2.0. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Recycle Now: Recycle Now is the national recycling effort in England. The website contains examples of recycling labels that may be used on packaging and how to interpret them. http://www.recyclenow.com/recycle/packaging-symbols-explained Walmart Sustainable Packaging Playbook: Walmart provides an overview of sustainable packaging best practices for suppliers interested in improving and innovating packaging. https://www.walmartsustainabilityhub.com/climate/project-gigaton/packaging	Goals: Goals should be specific, measurable, achievable, relevant, and time-bound. Material and process efficiency: Material efficiency is the ratio between the material input and the benefits derived. Resource conservation (source reduction) of material inputs and/or improving the functionality of the packaging can positively impact material efficiency. Process efficiency is the ratio between the time spent on production steps to the output. Opportunities to improve material and process efficiency include process improvement, product redesign, and technology changes to packaging equipment. It should be noted that continual source reduction has benefits, but there are trade-offs that must be assessed. Sales packaging: "Packaging that leaves a store with the consumer". (Global Protocol on Packaging Sustainability 2.0:2011) Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Weight or volume optimization: "Process for the achievement of a minimum adequate weight or volume (source reduction) for meeting the necessary requirements of primary or secondary or transport packaging, when performance and user/consumer acceptability remain unchanged or adequate, thereby reducing the impact on the environment.” (ISO 18601:2013 - Packaging and the environment--General requirements for the use of ISO standards in the field of packaging and the environment)
Household Paper Products	Household Paper Products	Water use - Pulp production	Calculate B1 as the mass of your pulp supply from pulp suppliers that reported their annual water use, divided by total mass of your pulp supply from all pulp suppliers then multiply by 100. Perform this calculation using purchasing data from a 12-month period that ended within 12 months of the date you respond to this question. Water use is defined as the total amount of total withdrawals from municipal and private water providers, surface water, groundwater, or wells. Supplier water use reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. If suppliers completed the CDP Water Security Questionnaire, refer to their answers to determine if they report water use.		CDP Water Information Request: The CDP Water Information Request provides questions that assess a company's water use, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. CDP can be contacted to respond to the Water Information Request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/	Water use: Water use is defined as total withdrawals from municipal and private water providers, surface water, groundwater, or wells.
Household Paper Products	Household Paper Products	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Household Paper Products	Paper Kitchen Supplies	Air and wastewater emissions	This question applies to integrated and non-integrated operations. Air and wastewater emissions should be tracked according to locally applicable regulations and should take into account emissions where there is scientific evidence of serious effects to human health or the environment, if not regulated. Testing of emissions must occur according to a rigorous and internationally accepted testing methodology. Forms of public disclosure can include a voluntary corporate report, sustainability reporting programs, or disclosure as part of regulatory compliance. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question.		Canada's Pulp and Paper Effluent Regulations: This is a link to Canadian Pulp and Paper Effluent Regulations (SOR/92-269). https://laws-lois.justice.gc.ca/eng/regulations/SOR-92-269/index.html EPA Guidelines and Standards for pulp and paper effluent: This is a link to the U.S. EPA guidelines and standards for pulp and paper effluent limitations under 40 CFR 430 of the Clean Water Act. https://www.epa.gov/eg/pulp-paper-and-paperboard-effluent-guidelines United States Environmental Protection Agency Air Emissions Standards for Pulp and Paper Production: According to this source, "This website focuses on the pulp and paper production MACT (MACT I and III) standards and the kraft pulp mill New Source Performance Standards, and provides available information on chemical recovery MACT (MACT II) standards. It references the appropriate set of effluent limitations guidelines, pretreatment standards, and a new source performance standards developed by EPA's Office of Water." https://www.epa.gov/stationary-sources-air-pollution/pulp-and-paper-production-mact-i-iii-national-emissions-standards
Household Paper Products	Paper Kitchen Supplies	Biodiversity - Virgin fiber sourcing	Calculate C1 as the percentage of your virgin fiber supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Calculate C2 as the percentage of your virgin fiber supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin fiber supply, then multiply by 100. Any virgin fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200
Household Paper Products	Paper Kitchen Supplies	Bleaching chemicals - Pulp production	Calculate C1 as the mass of your pulp supply that was produced using elemental chlorine, divided by the total mass of your pulp supply, then multiply by 100. Calculate C2 as the mass of your pulp supply that was produced using ECF or enhanced ECF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C3 as the mass of your pulp supply that was produced using PCF processes divided by the total mass of your pulp supply, then multiply by 100. Calculate C4 as the mass of your pulp supply that was produced using TCF processes, divided by the total mass of your pulp supply, then multiply by 100. Calculate C5 as the mass of your pulp supply that was not bleached, divided by the total mass of your pulp supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Include both wet lap and air dry pulps.	Chlorine Free Products Association: The CFPA has developed a standard and certification process for verifying that products have been made Totally Chlorine Free and Process Chlorine Free. http://www.chlorinefreeproducts.org/		Elemental chlorine free: Pulp bleaching processes that substitute chlorine dioxide for chlorine gas as the bleaching agent. Process chlorine free: Pulp containing recycled material that was not bleached after recycling by using chlorine-based processes. Totally chlorine free: Bleaching processes which bleach virgin pulp without the use of any chlorine-based compounds.
Household Paper Products	Paper Kitchen Supplies	Certification - Virgin fiber sourcing	Calculate C1 as the dry mass of your virgin fiber supply that only underwent third-party legality verification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin fiber supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C3 as the dry mass of your virgin fiber supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C4 as the dry mass of your virgin fiber supply that was FSC-certified, divided by the total dry mass of your virgin fiber supply, then multiply by 100. Calculate C5 as the dry mass of your virgin fiber supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin fiber supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question. Co-products from virgin wood and forestry waste are considered virgin fiber.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Household Paper Products	Paper Kitchen Supplies	Community rights - Virgin fiber sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of virgin fiber supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your virgin fiber supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your virgin fiber supply, then multiply by 100. Any fiber supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your virgin fiber supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your virgin fiber supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Community: A community is an organized group of people who reside within or in the vicinity of a particular area. The community's culture, health, or economy are affected by the use of the area. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Site-based management program: A program that operates on-site that has steps to address community concerns relating to operations, works to respect traditional and civil rights, and can ensure free, prior, and informed consent (FPIC) is received. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Wood sourcing certifications: Certification programs should address worker rights (child labor, gender inequality, racial discrimination, and lack of fair wages) during wood sourcing; illegal logging, biodiversity and ecosystem impacts from wood sourcing; rights of local communities during wood sourcing (land use and timber rights, marginalization of communities, loss of cultural heritage, and lack of access to material resources or income); pesticide use during wood sourcing; soil disturbance and compaction during wood sourcing; and forestry worker health and safety.
Household Paper Products	Paper Kitchen Supplies	Deforestation - Virgin fiber sourcing	Calculate C1 as the mass of your virgin fiber supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C2 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of virgin fiber supply from all forestry operations, then multiply by 100. In C3 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your virgin fiber supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your virgin fiber supply from all forestry operations, then multiply by 100. In C4 you may include your virgin fiber supply that has been certified by FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the virgin fiber used in your products. This does not include sustainable harvesting of trees for fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Household Paper Products	Paper Kitchen Supplies	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Household Paper Products	Paper Kitchen Supplies	Greenhouse gas emissions - Pulp production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your pulp supply from pulp suppliers that reported emissions divided by total mass of your pulp supply from all pulp suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Household Paper Products	Paper Kitchen Supplies	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Household Paper Products	Paper Kitchen Supplies	Packaging raw material sourcing	The scope of this question is the product category’s sales packaging, which is defined as packaging that leaves a store with the consumer. Include the transportation-related packaging for product that is shipped directly to an end consumer. Calculate C1 as the mass of post-consumer recycled material in the sales packaging of your final products, divided by the total mass of sales packaging used for your final products, then multiply by 100. This excludes pre-consumer recycled materials. Calculate C2 as the mass of sustainably-sourced renewable virgin material in the sales packaging of your final products, divided by the total mass of sales packaging used for your final products, then multiply by 100. To be included in C2, the material must be third-party verified (e.g. for paper-based packaging FSC, SFI, PEFC would be examples of certifications for verification). If data on packaging materials specific to these final products is not available, you may use more aggregated internal data to calculate C1 and C2 (e.g., company-level data for sales packaging of similar products). The sum of C1 and C2 cannot be greater than 100%. Please refer to THESIS KPI set for Packaging for more detailed packaging indicators.	Global Protocol on Packaging Sustainability: According to this document's introduction, "The Global Protocol on Packaging Sustainability was created to provide the consumer goods and packaging industries with a much needed common language with which to discuss and assess the relative sustainability of packaging. That common language consists of a framework and a measurement system. This report provide a standardized set of response approaches to the range of business questions that may arise concerning packaging sustainability." https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Global Protocol on Packaging Sustainability: The Global Protocol on Packaging Sustainability provides metrics and a framework for businesses on the relative sustainability of packaging. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Global Protocol on Packaging Sustainability: The Global Protocol on Packaging Sustainability provides metrics and a framework for businesses on the relative sustainability of packaging. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/Global-Protocol-on-Packaging.pdf ISO 14021: ISO 14021 (Environmental labels and declarations -- Self-declared environmental claims (Type II environmental labelling)) provides measurement standards for determining how recyclable a particular product is. https://www.iso.org/standard/66652.html ISO 18604: ISO 18604 (Packaging and the environment -- Material recycling) provides measurement standards for determining how recyclable a particular product is. https://www.iso.org/standard/55872.html THESIS Help Center Video: Packaging Raw Material Sourcing KPI: Short video tutorial on the Packaging Raw Material Sourcing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/531017161 THESIS KPI Calculation Tool - Packaging KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Packaging KPIs. https://sustainabilityconsortium.org/download/packaging-calculation-tool-2023/	Circulytics – Measuring circularity: The Ellen Macarthur Foundation's Circulytics assesses a company’s overall circularity. The tool is designed to support a company’s evolution to a circular economy by informing strategy development and decision making, and identifying opportunities to align with circular economy principles including: designing out waste, keeping materials and products in use, and generating environmental benefits. https://www.ellenmacarthurfoundation.org/resources/apply/circulytics-measuring-circularity FTC Green Guide's Recyclability Definition: In the United States, the Federal Trade Commission defines when a product or packaging can be claimed recyclable. Please refer these guidelines when determining recyclability. https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-issues-revised-green-guides/greenguides.pdf Global Protocol on Packaging Sustainability 2.0: The Global Protocol for Packaging Sustainability (GPPS 2.0) is a common set of indicators and metrics for business regarding sustainable packaging. The Consumer Goods Forum condensed the "Sustainable Packaging Indicators and Metrics Framework", developed by GreenBlue's Sustainable Packaging Coalition, into GPPS 2.0. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf How2Recycle Certification: The How2Recycle Label provides guidance to consumers on how to recycle packaging for consumable goods. The label is intended to be used on all types of packaging and to provide instruction regarding how and where various raw materials can be recycled. http://www.how2recycle.info/	Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Renewable material: “Material that is composed of biomass from a living source and that can be continually replenished. To be defined as renewable, virgin materials shall come from sources which are replenished at a rate equal to or greater than the rate of depletion.” (FTC Green Guides:2012) Sales packaging: "Packaging that leaves a store with the consumer". (Global Protocol on Packaging Sustainability 2.0:2011) Sustainably-sourced material: Material for which it can be demonstrated through second- or third-party verification that the virgin raw material has been harvested or produced legally and in a way that minimizes damage to the environment, workers, and communities. Materials such as paper can be included in this definition if the source of the packaging content comes from sustainably-managed forests with no deforestation.
Household Paper Products	Paper Kitchen Supplies	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Household Paper Products	Paper Kitchen Supplies	Sustainable Packaging Design and Production	Calculate C1 as the mass of sales packaging used for your final products that was recyclable, divided by the total mass of sales packaging used for your final products, then multiply by 100. Calculate C2 as the mass of sales packaging used for your final products that has demonstrated progress on goals for material and process efficiency during packaging manufacturing, divided by the total mass of sales packaging used for your final products, then multiply by 100. Calculate C3 as the mass of sales packaging used for your final products that has demonstrated progress on goals for weight or volume optimization during packaging design, divided by the total mass of sales packaging used for your final products, then multiply by 100. Goals must be quantitative and time-bound and progress must be reported publicly. Public reporting may include voluntary corporate reporting, sustainability reporting programs, or reporting as part of regulatory compliance. Calculate C4 as the mass of sales packaging used for your final products that has demonstrated quantified environmental impact reductions, divided by the total mass sales packaging used for your final products, then multiply by 100. Include sales packaging with demonstrated impact reductions since the inception of the product or since purchase of the brand, if post-inception. Methods for demonstrating quantified environmental impact reduction include, but are not limited to, life cycle impact assessment, or assessment against ISO Standard 18602 (Packaging and the environment - Optimization of the packaging system), or EN 13428 (Packaging: Requirements specific to manufacturing and composition - Prevention by source reduction). Calculate C5 as the number of units sold in the US and Canada that had sales packaging labeled with How2Recycle divided by the total number of units sold in the US and Canada that had sales packaging, then multiply by 100. Calculate C6 as the number of units sold in regions outside the US and Canada that had sales packaging labeled according to an established third-party standard divided by the total number of units sold in regions outside the US and Canada that had sales packaging, then multiply by 100. Third party standards include those listed in the Certifications, Standards & Tools section of this KPI. Only include regions outside the US and Canada that are covered by the referenced third-party standards in your calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	Australasian Recycling Label (ARL): Used in Australia and New Zealand, the ARL details how best to label packaging for recycling to assist consumers in recycling correctly. https://recyclingnearyou.com.au/arl/ EN 13428: Prevention by packaging source reduction: European standard 13428:2004 outlines a method for evaluating if packaging material weight and/or volume have been sufficiently minimized while also taking into consideration other packaging performance parameters. The standard also includes recommended methodology for identifying heavy metals and dangerous substances in packaging formats. http://ec.europa.eu/growth/single-market/european-standards/harmonised-standards/packaging/index_en.htm EPA Energy Benefits Calculator: Use the EPA Energy Benefits Calculator to help quantify environmental impact reductions for packaging design choices. https://www.epa.gov/lmop/landfill-gas-energy-benefits-calculator EPA Energy Benefits Calculator: You can use the EPA Energy Benefits Calculator to help quantify environmental impact reductions for packaging design choices. https://www.epa.gov/lmop/landfill-gas-energy-benefits-calculator Ecoembes Recycling Symbols: Used in Spain, the Ecoembes recycling symbols provide information to consumers for the recycling of packaging up to six different colors: blue for paper and cardboard, yellow for plastics and cans, green for glass, orange for organic materials, red for hazardous waste, and grey for everything else. https://www.ecoembes.com/en/home European Certification of Plastics Recycling (EUCertPlast): The EuCertPlast Certification is a European wide certification program for companies that recycle post-consumer plastic waste. https://www.eucertplast.eu/ How2Recycle Certification: The How2Recycle Label provides guidance to consumers on how to recycle packaging for consumable goods. The label is intended to be used on all types of packaging and to provide instruction regarding how and where various raw materials can be recycled. http://www.how2recycle.info/ ISO 18602: ISO 18602 provides criteria for optimization of packaging systems. It outlines a procedure for reduction of packaging material weight or volume while taking into consideration packaging function. It also provides assessment methodology for substances hazardous to the environment and heavy metals. https://www.iso.org/standard/55870.html Japanese Recycling Symbols: Used in Japan, Japanese recycling symbols tell in a glance to consumers what is recyclable and what is not recyclable, and assist consumers in recycling correctly. https://www.jcpra.or.jp/Portals/0/resource/eng/JCPRAdocuments202012.pdf Le Guide du TRI (Citeo Sorting Guide): sed in France, the Citeo Sorting Guide provides information to companies about which product components should be recycled and which should be disposed. https://bo.citeo.com/sites/default/files/2019-07/20190617_Guide_Info-tri_Citeo_EN.pdf On-Pack Recycling Label: Used in the UK, the On-Pack Recycling Label details how best to label packaging for recycling to assist consumers in recycling correctly. http://www.oprl.org.uk/ The Association of Postconsumer Plastic Recyclers (APR): The APR is an international national trade association representing the plastics recycling industry. https://plasticsrecycling.org/about The Triman: Used in France, the Triman is a recycling symbol in e-commerce that sells and ships to France. https://www.msl.io/uploads/downloads/Triman-Users-handbook-english-V21.pdf Woolworths Recycling Labels: Used in South Africa, the Woolworths Recycling Labels detail how best to label packaging for recycling to assist consumers in recycling correctly. https://www.woolworths.co.za/content/howto/good-business-journey/how-to-read-our-recycling-labels/_/A-cmp201960	Circulytics – Measuring circularity: The Ellen Macarthur Foundation's Circulytics assesses a company’s overall circularity. The tool is designed to support a company’s evolution to a circular economy by informing strategy development and decision making, and identifying opportunities to align with circular economy principles including: designing out waste, keeping materials and products in use, and generating environmental benefits. https://www.ellenmacarthurfoundation.org/resources/apply/circulytics-measuring-circularity FTC Green Guide's Recyclability Definition: In the United States, the Federal Trade Commission defines when a product or packaging can be claimed recyclable. Please refer these guidelines when determining recyclability. https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-issues-revised-green-guides/greenguides.pdf Global Protocol on Packaging Sustainability 2.0: The Global Protocol for Packaging Sustainability (GPPS 2.0) is a common set of indicators and metrics for business regarding sustainable packaging. The Consumer Goods Forum condensed the "Sustainable Packaging Indicators and Metrics Framework", developed by GreenBlue's Sustainable Packaging Coalition, into GPPS 2.0. https://www.theconsumergoodsforum.com/wp-content/uploads/2017/11/CGF-Global-Protocol-on-Packaging.pdf Recycle Now: Recycle Now is the national recycling effort in England. The website contains examples of recycling labels that may be used on packaging and how to interpret them. http://www.recyclenow.com/recycle/packaging-symbols-explained Walmart Sustainable Packaging Playbook: Walmart provides an overview of sustainable packaging best practices for suppliers interested in improving and innovating packaging. https://www.walmartsustainabilityhub.com/climate/project-gigaton/packaging	Goals: Goals should be specific, measurable, achievable, relevant, and time-bound. Material and process efficiency: Material efficiency is the ratio between the material input and the benefits derived. Resource conservation (source reduction) of material inputs and/or improving the functionality of the packaging can positively impact material efficiency. Process efficiency is the ratio between the time spent on production steps to the output. Opportunities to improve material and process efficiency include process improvement, product redesign, and technology changes to packaging equipment. It should be noted that continual source reduction has benefits, but there are trade-offs that must be assessed. Sales packaging: "Packaging that leaves a store with the consumer". (Global Protocol on Packaging Sustainability 2.0:2011) Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Weight or volume optimization: "Process for the achievement of a minimum adequate weight or volume (source reduction) for meeting the necessary requirements of primary or secondary or transport packaging, when performance and user/consumer acceptability remain unchanged or adequate, thereby reducing the impact on the environment.” (ISO 18601:2013 - Packaging and the environment--General requirements for the use of ISO standards in the field of packaging and the environment)
Household Paper Products	Paper Kitchen Supplies	Water use - Pulp production	Calculate B1 as the mass of your pulp supply from pulp suppliers that reported their annual water use, divided by total mass of your pulp supply from all pulp suppliers then multiply by 100. Perform this calculation using purchasing data from a 12-month period that ended within 12 months of the date you respond to this question. Water use is defined as the total amount of total withdrawals from municipal and private water providers, surface water, groundwater, or wells. Supplier water use reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. If suppliers completed the CDP Water Security Questionnaire, refer to their answers to determine if they report water use.		CDP Water Information Request: The CDP Water Information Request provides questions that assess a company's water use, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. CDP can be contacted to respond to the Water Information Request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/	Water use: Water use is defined as total withdrawals from municipal and private water providers, surface water, groundwater, or wells.
Household Paper Products	Paper Kitchen Supplies	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Biodiversity - Wood sourcing	Calculate C1 as the percentage of your virgin wood supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Calculate C2 as the percentage of your virgin wood supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Any virgin wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Certification - Wood sourcing	Calculate C1 as the dry mass of your virgin wood supply that only underwent third-party legality verification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin wood supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C3 as the dry mass of your virgin wood supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C4 as the dry mass of your virgin wood supply that was FSC-certified, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C5 as the dry mass of your virgin wood supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin wood supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same virgin wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Community rights - Wood sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of your wood supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your wood supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your wood supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your wood supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Deforestation - Wood sourcing	Calculate C1 as the mass of your wood supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C2 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C3 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your wood supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C4 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the wood used in your products. This does not include sustainable harvesting of trees for wood production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Efficient use - Wood supply	Calculate C1 as the dry mass of wood in your final products, divided by the dry mass of wood entering the mills, then multiply by 100. If the mill produces multiple products from the same logs, include all products in the calculation. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the mills that produced your final wood products, weighted by the mass of final product produced by each mill. Calculate C2 as the dry mass of your final products which you were able to obtain conversion efficiency data, divided by the total mass of final products produced, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final product manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final product manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Recycled and alternative wood	Calculate C1 as the dry mass of your recycled and alternative wood supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative wood supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative wood supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Sawn and Milled Lumber Products	Sawn and Milled Lumber Products	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ TSC General Guidance for Key Performance Indicators: The General Guidance Document for Key Performance Indicators (KPI) provides essential guidance to complement the specific guidance provided for each KPI. TSC recommends reading this document before you begin your first questionnaire and revisiting it as often as necessary for clarification and additional information. https://www.sustainabilityconsortium.org/tsc-downloads/general-guidance-document/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Certification - Paper sourcing	Calculate C1 as the dry mass of your paper supply that only underwent third-party legality verification, divided by the total dry mass of your paper supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your paper supply that had FSC Controlled Wood certification, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C3 as the dry mass of your paper supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C4 as the dry mass of your paper supply that was FSC-certified, divided by the total dry mass of your paper supply, then multiply by 100. Calculate C5 as the dry mass of your paper supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your paper supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Efficient use - Fiber supply	Calculate C1 as the dry mass of pulp produced by the mills that produced your virgin fiber supply, divided by the dry mass of wood entering the mills, then multiply by 100. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the pulp mills that produced your virgin fiber supply, weighted by the mass of fiber supplied by each mill. Calculate C2 as the dry mass of your virgin fiber supply for which you were able to obtain conversion efficiency data, divided by the total mass of your virgin fiber supply, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Greenhouse gas emissions - Paper production	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your paper supply from paper suppliers that reported emissions, divided by total mass of your paper supply from all paper suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Product design	This question applies to producers of converted paper products and addresses prevention of the impacts of pulp production via source reduction and material efficiency. The percentage response is calculated as the percentage of product sold in the last twelve months, by mass, for which quantified environmental impact reductions have been demonstrated since the inception of the product or purchase of the brand (if post-inception). Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. A weighted average may be calculated for different product types in the same product category. Methods for demonstrating quantified environmental impact reduction include but are not limited to life cycle impact assessment or assessment against ISO Standard 14040. Resource conservation in this context refers to prevention by source reduction. It should be noted that continual source reduction has benefits, but there are tradeoffs that must be assessed.	ISO 14040: ISO 14040 is the International Organization for Standardization's "Principles and Framework" document for conducting life cycle assessments. https://www.iso.org/standard/37456.html
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Recycled and alternative fiber	Calculate C1 as the dry mass of your recycled and alternative fiber supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative fiber supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative fiber supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative fiber supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Transportation to Retailers	Include shipments of your product from final manufacturing facilities to downstream retailers or distributors. Include both company-owned and contracted fleet. Exclude data for return trips. If retailers are responsible for the transportation of some or all of your final product, the retailer may hold the information necessary to calculate your response. It may be made available in a public report or by request. Calculate B1 as the mass of product transported by carriers that reported emissions, divided by total mass of product transported, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If a supplier completed the CDP Climate Change Questionnaire, you may count that as compliance with this question.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies THESIS Help Center Video: Transportation to Retailers KPI: Short video tutorial on the Transportation to Retailers KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/529545735	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ TSC General Guidance for Key Performance Indicators: The General Guidance Document for Key Performance Indicators (KPI) provides essential guidance to complement the specific guidance provided for each KPI. TSC recommends reading this document before you begin your first questionnaire and revisiting it as often as necessary for clarification and additional information. https://www.sustainabilityconsortium.org/tsc-downloads/general-guidance-document/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Stationery and Paper Supplies	Cards, Stationery, Invitations, Notebooks and pads	Worker health and safety - Paper production	To be included in B1-B5, risk assessments, training programs, safety plans, performance monitoring systems, and audits must be verifiable and address health and safety issues such as worker injury and worker exposure to harmful elements. The assessments and audits must be conducted by second or third parties. The risk assessment must be conducted once per year while the audit must have been conducted at least once every three years, both using a standard based on internationally-recognized principles such as International Labour Organization Occupational Safety and Health Conventions (e.g., No. 155). The standards and websites listed in Background Information below may be helpful for conducting your risk assessment(s) and for understanding appropriate corrective actions, which can inform your responses. See the Certifications, Standards & Tools for examples of initiatives that meet these requirements. Calculate B1 as the mass of your paper supply that came from operations that have performed a risk assessment to identify high risk areas for health and safety, divided by the total mass of your paper supply, then multiply by 100. To determine if an operation is high risk for health and safety, you may utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. The country risk assessment may be a first party systematic review assessment, or external risk analyses tools may be utilized. It must be conducted at least once per year. The country risk assessment can be complemented with risks associated with specific activities, regions, and suppliers. Calculate B2 as the mass of your paper supply that came from operations that train workers on health and safety procedures, divided by the total mass of your paper supply, then multiply by 100. To be included in B2, the training on health and safety procedures must be available in the language of the employee, including migratory and seasonal workers, and must be renewed as appropriate to maintain competency and implementation of good practices for workers on health and safety procedures and to prevent training exhaustion. Additional worker training may be required to perform job duties. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B3 as the mass of your paper supply that came from operations that implement a verifiable worker health and safety plan, divided by the total mass of your paper supply, then multiply by 100. To be included in B3, a worker health and safety plan must be verifiable and must be available in the language of the employee, including migratory and seasonal workers, and be prominently displayed in the workplace where employees normally report. The plan should include best practices specific to ergonomics; repetitive motions; chemical and particulate exposure; appropriate use of personal protective equipment (PPE); and proper use of tools, machinery, and the handling of animals (if applicable). On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B4 as the mass of your paper supply that came from operations that have a worker health and safety performance monitoring system in place, divided by the total mass of your paper supply, then multiply by 100. To be included in B4, a worker health and safety performance monitoring system should include metrics on issues including, but not limited to, incidence of worker injuries and prevalence of diseases. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B5 as the mass of your paper supply that came from operations that were audited in the last three years on worker health and safety issues, divided by the total mass of your paper supply, then multiply by 100. Audits should be conducted by second or third parties at least once every three years, or more often depending on the requirements of the standard organization. See the Certifications, Standards & Tools for more information. Government regulations or parties in the supply chain may initiate these audits. To be included in B5, the audits must be verifiable and address preventive measures, freely provided personal protective equipment, identification of worker health and safety hazards and effects on the exposed people, statistics and reasons behind injuries, design of work area, processes, installations, machinery/work equipment, operating processes and work organization, as outlined by internationally-recognized labor principles. Examples include, but are not limited to, principles outlined by the United Nations Global Compact, the International Labour Organization Standards on Occupational Health and Safety. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Audits must have been conducted in the 36 months prior to the end of the 12-month period.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification Recommended Practices for Safety and Health Programs: Defines and enforces standards for the safe and healthful working conditions for working men and women. OHSA also provides training, outreach education, and assistance. The OSHA tools can be used for self-evaluations, to compare elements and actions of different health and safety standards, to track implemented actions, identify remaining weaknesses, and strategies for continued improvement. https://www.osha.gov/shpguidelines/explore-tools.html SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ Sedex Members Ethical Trade Audit: Sedex Members Ethical Trade Audit is an auditing system that aligns with Ethical Trading Initiative's Base Code as well International Labour Organization Conventions. It has been developed to provide a public auditing methodology and format for companies to use to assess compliance. https://www.sedex.com/our-services/smeta-audit/	IS0 26000 Social Responsibility: ISO 2600 is not a certification tool, but it offers guidance about social responsibility to all sorts of organizations regardless of their activity, size or location. https://www.iso.org/iso-26000-social-responsibility.html Social Accountability International Guidance Document for Social Accountability 8000: According to Social Accountability International, "this guidance document provides various tools and information for users of the Social Accountability 8000 standard, including definitions, background information, and examples." https://sa-intl.org/wp-content/uploads/2020/02/SA8000-2014-Guidance-Document.pdf United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Corrective actions: Prompt actions taken to eliminate the causes of a problem, thus preventing their recurrence. First party systematic risk assessment: A first party systematic risk assessment is conducted by the organization itself for management review and other internal purposes and may form the basis for an organization’s declaration of conformity. Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Wooden Furniture	Wooden Furniture	Biodiversity - Wood sourcing	Calculate C1 as the percentage of your virgin wood supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Calculate C2 as the percentage of your virgin wood supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Any virgin wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Wooden Furniture	Wooden Furniture	Certification - Wood sourcing	Calculate C1 as the dry mass of your virgin wood supply that only underwent third-party legality verification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin wood supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C3 as the dry mass of your virgin wood supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C4 as the dry mass of your virgin wood supply that was FSC-certified, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C5 as the dry mass of your virgin wood supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin wood supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same virgin wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Wooden Furniture	Wooden Furniture	Community rights - Wood sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of your wood supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your wood supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your wood supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your wood supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim.
Wooden Furniture	Wooden Furniture	Deforestation - Wood sourcing	Calculate C1 as the mass of your wood supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C2 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C3 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your wood supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C4 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the wood used in your products. This does not include sustainable harvesting of trees for wood production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Wooden Furniture	Wooden Furniture	Efficient use - Wood supply	Calculate C1 as the dry mass of wood in your final products, divided by the dry mass of wood entering the mills, then multiply by 100. If the mill produces multiple products from the same logs, include all products in the calculation. Alternatively, you may calculate C1 as the average of the most recent conversion efficiency (yield) estimates for the mills that produced your final wood products, weighted by the mass of final product produced by each mill. Calculate C2 as the dry mass of your final products which you were able to obtain conversion efficiency data, divided by the total mass of final products produced, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Forest product conversion factors can vary by region, fiber type, and final product. Reference values are provided by the UN Economic Commission and are included in the Background Information.		Forest Product Conversion Factors - UN Economic Commission for Europe Region: Forest Product Conversion Factors for the UNECE Region provides ratios of raw material input to the output of wood-based forest products for sixteen countries of the UNECE region. https://www.unece.org/fileadmin/DAM/timber/publications/DP-49.pdf Tree Free Paper: A Path to Saving Trees & Forests?: Findings are presented from various investigations into environmental impacts of alternative fiber and paper production systems, including a recent cradle-to-grave life cycle assessment (LCA) of alternative fiber use in production of tissue. The tree-free paper movement is analyzed to determine that reducing or avoiding altogether the use of wood-derived fiber in making paper would, in fact, lead to more extensive forests and more trees. https://www.dovetailinc.org/portfoliodetail.php?id=5e2f0a77600d1
Wooden Furniture	Wooden Furniture	Greenhouse gas emissions - Supply chain	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your components supply from component suppliers that reported emissions, divided by total mass of your components supply from all component suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Wooden Furniture	Wooden Furniture	Greenhouse gas emissions intensity - Manufacturing	Included in the scope of this question are fuels combusted and electricity used in facilities that perform final manufacturing activities, as well as trace gases released during manufacture. This may include some or all of your organization's corporate scope 1 and 2 emissions, as well as scope 1 and 2 emissions from any final manufacturing facilities not within your organization's financial or operational control (e.g., contract manufacturers). Excluded from the scope of this question are GHG allowances, offsets, and credits. You may calculate B1 using product-specific data or estimate intensity via facility data that is not product specific. If using product-specific data, calculate B1 as the average of each product's greenhouse gas emissions intensity, weighted by the total mass produced of each product. If using facility data, calculate B1 as the average of each final manufacturing facility's greenhouse gas emissions intensity, weighted by the total mass of final product produced. If the manufacturing facilities produce more than one category of product, only weight using the total mass of production specific to the product category in question. Calculate B2 as the mass of final products for which you are able to obtain data, divided by total mass of final products produced, then multiply by 100. For each final manufacturing facility, follow the instructions in the Greenhouse Gas Protocol Corporate Standard to calculate scope 1 and 2 greenhouse gas emissions generated from electricity purchased or produced, fuels combusted, and trace gases released, and then add them together. Worksheets are available on the GHG Protocol website to facilitate these calculations. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The data required for the CDP Climate Change Questionnaire combined with production data can be used to calculate your response. The data required for "Disclosure 302-1 Energy consumption within the organization" in GRI 302: Energy or "Disclosure 305-1 Direct (Scope 1) GHG emissions" and "Disclosure 305-2 Energy indirect (Scope 2) GHG emissions" in GRI 305: Emissions can also be used to calculate your response.	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS Calculation Tool - GHG emissions intensity KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. https://sustainabilityconsortium.org/download/calculation-tool-for-greenhouse-gas-emissions-intensity-manufacturing/ THESIS Help Center Video: GHG emissions intensity Calculation Tool: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. This is a step-by-step video on how to use the GHG emissions intensity Calculation Tool. https://vimeo.com/863813590	Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Wooden Furniture	Wooden Furniture	Priority chemicals - Disclosure	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment.	THESIS Help Center Video: Priority Chemicals - Disclosure KPI: Short video tutorial on the Priority Chemicals - Disclosure KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/533750684	United States Environmental Protection Agency (EPA) Existing Chemicals Program: According to their website, "EPA's existing chemical programs address pollution prevention, risk assessment, hazard and exposure assessment and characterization, and risk management for chemical substances in commercial use." The current chemicals management program is undergoing review and update, including how the agency identifies and prioritizes priority chemicals for review and assessment under TSCA. https://www.epa.gov/compliance/toxic-substances-control-act-tsca-compliance-monitoring#chemicals United States Environmental Protection Agency (EPA) Safer Choice - Alternatives Assessments: The EPA's Safer Choice [formerly Design for the Environment (DfE)] partnership program provides guidance for informed decision-making regarding the hazards posed by different materials used in consumer goods. https://www.epa.gov/saferchoice
Wooden Furniture	Wooden Furniture	Priority chemicals - Management	For this question, a priority chemical is one that meets the criteria for classification as a carcinogen, mutagen, reproductive toxicant, or is persistent, bioaccumulative, and toxic; or any chemical for which there is "scientific evidence of probable serious effects to human health or the environment which give rise to an equivalent level of concern" (REACH Title VII, Chapter 1, Article 57). Priority chemicals are identified on a case-by-case basis. Priority chemicals for the wooden furniture category can include formaldehyde used in indoor and outdoor wooden furniture and chromium and arsenic that can be used to treat outdoor furniture. These and other priority chemicals may be used in binders, adhesives, strippers, solvents, varnishes, finishes or other materials. Relevant criteria in the US EPA Safer Choice Program and Globally Harmonized System of Classification and Labelling of Chemicals, listed below, may be used to identify scientific evidence of probable serious effects to human health and the environment. For B, informed substitution implies that factors such as cost and performance, technical feasibility, life cycle impacts, economic and social accountability, and potential to result in lasting change have been taken into consideration to ensure that substitutes and the final product are safer based on their health and environmental profiles. For C, goals should be specific, measurable, achievable, relevant, and time-bound. Public disclosure of goals and progress must have occurred within 12 months of the date you respond to this question. Examples of tools and protocols for screening chemicals and assessing alternatives include green chemistry, alternatives analysis, restricted substances lists, and other tools that are listed in the Background Information.	Business and Institutional Furniture Manufacturer Association National Standard: This standard focuses on office furniture guidelines for harmonizing sustainability standards. https://www.bifma.org/page/standardsoverview? GreenScreen for Safer Chemicals: GreenScreen is a "Chemical Hazard Assessment" method that can be used to identify chemicals of high concern and determine safer alternatives. The tool was developed and is administered by Clean Production Action. A second tool, the GreenScreen List Translator, is a publicly available abbreviated version that screens and classifies chemicals based solely on their presence on authoritative hazard lists. https://www.greenscreenchemicals.org/ NSF/GCI/ANSI 355-2011 - Greener Chemicals and Processes Information: According to this website, "The purpose of the Information Standard is to provide the chemical enterprise with a voluntary and standardized way to define and report environmental and human health hazards associated with a chemical product and its gate-to-gate manufacturing process impacts." http://www.worldcat.org/title/nsfgciansi-355-2011-greener-chemicals-and-processes-information/oclc/772118815 PRIO: PRIO is a web-based tool developed by the Swedish government to facilitate the assessment of environmental and health risks of chemicals. https://www.kemi.se/prioguiden/english/start THESIS Help Center Video: Priority Chemicals - Management KPI: Short video tutorial on the Priority Chemicals - Management KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528286 United States Environmental Protection Agency (EPA): Exposure Assessment Tools and Models: According to their website, "The Office of Pollution Prevention and Toxics (OPPT) has developed several exposure assessment methods, databases, and predictive models to help in evaluating what happens to chemicals when they are used and released to the environment and how workers, the general public, consumers and the aquatic ecosystems may be exposed to chemicals." https://www.epa.gov/ceam/tools-data-exposure-assessment United States Environmental Protection Agency (EPA): Sustainable Futures: According to their website, "The goal of the Sustainable Futures Initiative (SF) is to make new chemicals safer, available faster, and at lower cost. It works by giving chemical developers the same risk-screening models that EPA uses to evaluate new chemicals before they enter the market." https://www.epa.gov/sustainable-futures	BizNGO Chemical Alternatives Assessment Protocol: The BizNGO Chemical Alternatives Assessment Protocol is a "decision framework for substituting chemicals of concern to human health or the environment with safer alternatives." https://www.bizngo.org/alternatives-assessment/chemical-alternatives-assessment-protocol United States Environmental Protection Agency (EPA) Existing Chemicals Program: According to their website, "EPA's existing chemical programs address pollution prevention, risk assessment, hazard and exposure assessment and characterization, and risk management for chemical substances in commercial use." The current chemicals management program is undergoing review and update, including how the agency identifies and prioritizes priority chemicals for review and assessment under TSCA. https://www.epa.gov/compliance/toxic-substances-control-act-tsca-compliance-monitoring#chemicals United States Environmental Protection Agency (EPA) Safer Choice - Alternatives Assessments: The EPA's Safer Choice [formerly Design for the Environment (DfE)] partnership program provides guidance for informed decision-making regarding the hazards posed by different materials used in consumer goods. https://www.epa.gov/saferchoice
Wooden Furniture	Wooden Furniture	Recycled and alternative wood	Calculate C1 as the dry mass of your recycled and alternative wood supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative wood supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative wood supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Wooden Furniture	Wooden Furniture	Worker health and safety - Manufacturing	This question aligns with the United States Occupational Safety and Health Administration (OSHA) Injury and Illness rate. This rate can be normalized for global applicability. Calculate B1 according to OSHA's injury and illness rate by multiplying the number of recordable injuries and illnesses by 200,000. Divide this number by the total employee hours worked to produce your final product. If multiple facilities manufacture the final product, the injury and illness rate will need to be adjusted using a weighted average based on each facility's percentage of total production. Include all employees at a facility that participate in the production of the final product. This includes both full-time and contracted employees. Calculate B2 as the mass of your final product for which you were able to obtain data, divided by the total mass of your final product, then multiply by 100. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. THESIS General Guidance document provides guidance to calculate the weighted average. See Background Information for access to this document. The Incidence Rate Calculator and Comparison Tool is an online calculator that will compute your injury and illness rate. The OSHA Forms for Recording Work-Related Injuries and Illnesses provides forms and information for computing your facility injury and illness rate.	THESIS Help Center Video: Worker Health and Safety - Manufacturing KPI: Short video tutorial on the Worker Health and Safety - Manufacturing KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/520108472	How to Compute a Firm's Incidence Rate for Safety Management: This website from the U.S. Bureau of Labor Statistics provides in-depth guidance on computing injury and illness numbers. https://www.bls.gov/iif/osheval.htm SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/	Company-owned or contract manufacturing facilities: Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent’s organization. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Wooden Furniture	Wooden Furniture	Worker health and safety - Supply chain	To be included in B1-B5, risk assessments, training programs, safety plans, performance monitoring systems, and audits must be verifiable and address health and safety issues such as worker injury and worker exposure to harmful elements. The assessments and audits must be conducted by second or third parties. The risk assessment must be conducted once per year while the audit must have been conducted at least once every three years, both using a standard based on internationally-recognized principles such as International Labour Organization Occupational Safety and Health Conventions (e.g., No. 155). The standards and websites listed in Background Information below may be helpful for conducting your risk assessment(s) and for understanding appropriate corrective actions, which can inform your responses. See the Certifications, Standards & Tools for examples of initiatives that meet these requirements. Calculate B1 as the mass of your wood supply that came from operations that have performed a risk assessment to identify high risk areas for health and safety, divided by the total mass of your wood supply, then multiply by 100. To determine if an operation is high risk for health and safety, you may utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. The country risk assessment may be a first party systematic review assessment, or external risk analyses tools may be utilized. It must be conducted at least once per year. The country risk assessment can be complemented with risks associated with specific activities, regions, and suppliers. Calculate B2 as the mass of your wood supply that came from operations that train workers on health and safety procedures, divided by the total mass of your wood supply, then multiply by 100. To be included in B2, the training on health and safety procedures must be available in the language of the employee, including migratory and seasonal workers, and must be renewed as appropriate to maintain competency and implementation of good practices for workers on health and safety procedures and to prevent training exhaustion. Additional worker training may be required to perform job duties. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B3 as the mass of your wood supply that came from operations that implement a verifiable worker health and safety plan, divided by the total mass of your wood supply, then multiply by 100. To be included in B3, a worker health and safety plan must be verifiable and must be available in the language of the employee, including migratory and seasonal workers, and be prominently displayed in the workplace where employees normally report. The plan should include best practices specific to ergonomics; repetitive motions; chemical and particulate exposure; appropriate use of personal protective equipment (PPE); and proper use of tools, machinery, and the handling of animals (if applicable). On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B4 as the mass of your wood supply that came from operations that have a worker health and safety performance monitoring system in place, divided by the total mass of your wood supply, then multiply by 100. To be included in B4, a worker health and safety performance monitoring system should include metrics on issues including, but not limited to, incidence of worker injuries and prevalence of diseases. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B5 as the mass of your wood supply that came from operations that were audited in the last three years on worker health and safety issues, divided by the total mass of your wood supply, then multiply by 100. Audits should be conducted by second or third parties at least once every three years, or more often depending on the requirements of the standard organization. See the Certifications, Standards & Tools for more information. Government regulations or parties in the supply chain may initiate these audits. To be included in B5, the audits must be verifiable and address preventive measures, freely provided personal protective equipment, identification of worker health and safety hazards and effects on the exposed people, statistics and reasons behind injuries, design of work area, processes, installations, machinery/work equipment, operating processes and work organization, as outlined by internationally-recognized labor principles. Examples include, but are not limited to, principles outlined by the United Nations Global Compact, the International Labour Organization Standards on Occupational Health and Safety. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Audits must have been conducted in the 36 months prior to the end of the 12-month period.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Recommended Practices for Safety and Health Programs: Defines and enforces standards for the safe and healthful working conditions for working men and women. OHSA also provides training, outreach education, and assistance. The OSHA tools can be used for self-evaluations, to compare elements and actions of different health and safety standards, to track implemented actions, identify remaining weaknesses, and strategies for continued improvement. https://www.osha.gov/shpguidelines/explore-tools.html SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/ Sedex Members Ethical Trade Audit: Sedex Members Ethical Trade Audit is an auditing system that aligns with Ethical Trading Initiative's Base Code as well International Labour Organization Conventions. It has been developed to provide a public auditing methodology and format for companies to use to assess compliance. https://www.sedex.com/our-services/smeta-audit/ THESIS Help Center Video: Worker health and safety - Supply chain KPI: Short video tutorial on the Worker health and safety - Supply chain KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528345	IS0 26000 Social Responsibility: ISO 2600 is not a certification tool, but it offers guidance about social responsibility to all sorts of organizations regardless of their activity, size or location. https://www.iso.org/iso-26000-social-responsibility.html Social Accountability International Guidance Document for Social Accountability 8000: According to Social Accountability International, "this guidance document provides various tools and information for users of the Social Accountability 8000 standard, including definitions, background information, and examples." https://sa-intl.org/wp-content/uploads/2020/02/SA8000-2014-Guidance-Document.pdf United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Corrective actions: Prompt actions taken to eliminate the causes of a problem, thus preventing their recurrence. First party systematic risk assessment: A first party systematic risk assessment is conducted by the organization itself for management review and other internal purposes and may form the basis for an organization’s declaration of conformity. Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.
Wooden Pencils	Wooden Pencils	Biodiversity - Wood sourcing	Calculate C1 as the percentage of your virgin wood supply that was determined by a third-party reviewed risk assessment to be low-risk to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Calculate C2 as the percentage of your virgin wood supply that has third-party reviewed site-based management programs to minimize impacts to biological diversity, divided by the total mass of your virgin wood supply, then multiply by 100. Any virgin wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. The sum of C1 and C2 cannot exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. A risk assessment can include an on-site audit by a second or third party that confirms that the site risk is low due to controls or other mitigating factors.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	CITES Appendices: The Convention on International Trade in Endangered Species of Wild Fauna and Flora contains appendices that list species of animals and plants of concern based on their status as endangered, threatened, or exploited. https://cites.org/eng/app/index.php Conservation International Biodiversity Hotspots: Conservation International's criteria for biodiversity hotspots include areas where there are at least 1,500 vascular plants as endemics and the ecosystem contains only 30% or less of its original natural vegetation. Currently, 35 areas around the world are classified as biodiversity hotspots. https://www.conservation.org/priorities/biodiversity-hotspots Convention on Biological Diversity - Forest Biodiversity: The Convention on Biological Diversity - Forest Biodiversity defines forest biodiversity and provides information on the Forest Biodiversity Programme. https://www.cbd.int/forest/what.shtml International Union for Conservation of Nature Red List: The IUCN Red List is a comprehensive list of threatened plant and animal species. The list provides a rating of plant and animal species that are facing a high risk of global extinction. http://www.iucnredlist.org/ WWF Global 200: The WWF Global 200 is a list of 200 ecoregions defined as large-scale priority areas of uniform ecological features, chosen for the conservation of the most outstanding and representative of the world’s habitats. https://www.worldwildlife.org/publications/global-200	Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Wooden Pencils	Wooden Pencils	Certification - Wood sourcing	Calculate C1 as the dry mass of your virgin wood supply that only underwent third-party legality verification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Do not include in this calculation any supply that is included under one of the other response options. Calculate C2 as the dry mass of your virgin wood supply that had FSC Controlled Wood certification, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C3 as the dry mass of your virgin wood supply that was certified to the SFI Fiber Sourcing Standard or sourced under a PEFC-Due Diligence System, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C4 as the dry mass of your virgin wood supply that was FSC-certified, divided by the total dry mass of your virgin wood supply, then multiply by 100. Calculate C5 as the dry mass of your virgin wood supply that was SFI-certified or certified under another PEFC-endorsed program, divided by the total dry mass of your virgin wood supply, then multiply by 100. The sum of C1, C2, C3, C4, and C5 must not exceed 100%. Do not include the same virgin wood supply in the calculation of more than one response option. The last day of the 12-month reporting period must be within 12 months of the completion date of this question.	CERFLOR - Brazilian Forest Certification Program: This organization is an independent, third-party certification program that focuses on sustainable management of natural and planted Amazonian tropical forests. CERFLOR is a PEFC-endorsed certification. https://www.pefc.org/discover-pefc/our-pefc-members/national-members/brazilian-forest-certification-programme-cerflor CSA - Canadian Standards Association: CSA Group is an internationally-accredited standards development and testing and certification organization that provides consumer product evaluation, education, and training services dedicated to advancing safety, sustainability, and social good. Some programs include environmental product performance, management systems and processes, registry services, worker and workplace safety, energy efficiency verification, and greenhouse gas clean projects. Programs specific to wood sourcing are outlined in Canada's National Standard for Sustainable Forest Management. CSA is a PEFC-endorsed program. http://www.csagroup.org/ EU Forest Law Enforcement, Governance and Trade Volunteer Partnership Agreement: Voluntary Partnership Agreements (VPAs) are a central element of the EU's strategy in the fight against illegal logging. A VPA is a bilateral trade agreement between the EU and a timber-exporting country outside the EU. https://www.euflegt.efi.int/vpa FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification Forest Legality Alliance's Risk Tool: This tool is designed to present useful information about the sourcing of forest products. You can search the tool's content by country or by species to find specific information. https://forestlegality.org/risk-tool/ PEFC - Program for the Endorsement of Forest Certification Due Diligence System: The PEFC DDS is an integral part of the PEFC Chain of Custody standard and is the mechanism that avoids the inclusion of timber from controversial sources in products with a PEFC claim. https://www.pefc.org/for-business/supply-chain-companies PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org Rainforest Alliance Legality Verification: The Rainforest Alliance's legality verification standards verify the legality of the wood at the forest level and ensures the traceability of legal timber at all points in the supply chain (Chain of Custody). http://www.rainforest-alliance.org/business/forestry/verification/legal SFI - Sustainable Forestry Initiative - Fiber Sourcing Standard: The SFI Fiber Sourcing Standard is for organizations that do not own or manage land but do procure wood directly from forests. Program Participants must show that the raw material in their supply chain comes from legal and responsible sources, whether the forests are certified or not. Primary producers must be third-party audited and certified to the SFI Fiber Sourcing Standard. SFI is a PEFC-endorsed program. https://www.sfiprogram.org/fibersourcingstandard/ SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/		Virgin Wood: Wood derived from natural or managed forests that has had no previous use in products. This includes co-products and mill residues from virgin wood processing and forestry waste but excludes post-consumer or post-industrial recycled or recovered wood.
Wooden Pencils	Wooden Pencils	Community rights - Wood sourcing	To determine if a country is low risk or high risk for community rights violations, utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. This assessment may be a first party systematic review assessment, or external risk analysis tools may be utilized. It must be conducted at least once per year. On-site risk assessments and audits, where necessary, can be conducted by second or third parties and must have been conducted at least once every two years using a standard based on internationally recognized principles. The assessments, audits, and standard must be verifiable and must align with International Labor Organization Convention No. 169 (Indigenous and Tribal Peoples) or the United Nations Declaration on the Rights of Indigenous Peoples. Calculate C1 as the mass of your wood supply that came from low risk countries with corrective actions taken through a site-based management program for any known high risk sites, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C2 as the mass of your wood supply that came from high risk countries that have high risk sites for which you took corrective actions through a site-based management program, divided by the total mass of your wood supply, then multiply by 100. Any wood supply that is FSC-certified, SFI-certified, or certified under another PEFC-endorsed certification may be considered to have a site-based management program. Calculate C3 as the mass of your wood supply that came from high risk countries, but an audit determined the site risk to be low, divided by the total mass of your wood supply, then multiply by 100. If audits are conducted as part of a certification process, then the certified supply may be included in response C3. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The sum of C1, C2, and C3 must not exceed 100%. The Business Social Compliance Initiative Countries' Risk Classification tool listed below may be used to inform your response. The standards and websites listed in Background Information below may be helpful for conducting your on-site risk assessment(s) and for understanding appropriate corrective actions, which can inform your response for C2.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Standard: The SFI Standard addresses sustainable forest management and responsible sourcing. SFI also has a chain of custody standard to track wood and paper flow through the supply chain. SFI is a PEFC-endorsed program. http://www.sfiprogram.org/sfi-standard/	International Finance Corporation: Performance Standards on Environmental and Social Sustainability: The IFC Performance Standards are directed towards clients, provide guidance on how to identify risks and impacts, and are designed to avoid, mitigate, and manage risks and impacts as a way of doing business in a sustainable way. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Sustainability-At-IFC/Policies-Standards/Performance-Standards United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Traditional and civil rights: Traditional rights require community approval to occupy and/or use land, fishing grounds, or other natural resources. These rights exist due to habitual and frequent use of an area over a long period of time. Such rights may predate government or private claims to the area. Sometimes referred to as customary rights, civil rights are the rights of individuals or communities to be treated fairly and honestly. The principle of free, prior, and informed consent (FPIC) is an expression of civil rights. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim.
Wooden Pencils	Wooden Pencils	Deforestation - Wood sourcing	Calculate C1 as the mass of your wood supply that was provided by forestry operations that have been determined to be low risk for the conversion of forests to non-forest use, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. A forestry operation can be considered low risk for conversion to non-forest use when one of the following is true: The forestry operation is located in a jurisdiction that is assessed to be low risk by a risk classification analysis; the forestry operation is located in a jurisdiction that is assessed to be high risk by a risk classification analysis but corrective actions are taken where needed; or, the site risk was determined to be low by an on-site audit. In C1 you may include your supply that has been certified FSC- Forest Management, SFI Forest Management, FSC Controlled Wood, SFI Fiber Sourcing, FSC Chain of Custody, SFI Chain of Custody, or a PEFC endorsed system. High risk countries include those listed as "high priority" by the Consumer Goods Forum Pulp, Paper & Packaging Guidelines and those where an FSC National Risk Assessment specifies high risk in Category 4. Calculate C2 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCV forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C2 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C3 as the mass of your wood supply that was provided by growing operations that have had zero conversion of HCS forests since January 1, 2010, divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C3 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Calculate C4 as the mass of your wood supply that was provided by forestry operations that have had zero deforestation since January 1, 2010 divided by the total mass of your wood supply from all forestry operations, then multiply by 100. In C4 you may include your wood supply that has been certified FSC- Forest Management or SFI Forest Management. Zero deforestation means that since January 1, 2010, no existing forest was converted to plantation or non-forest use for the production of the wood used in your products. This does not include sustainable harvesting of trees for wood production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred since 2010 may be considered to have "zero deforestation" if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors. The absence of deforestation must be confirmed using monitoring of the specific land tracts where the material originated, such as remote sensing, audits, or other direct observations. The cut-off date of January 1, 2010 after which forest conversion is prohibited is chosen to ensure a common range of periods (not very recent or long standing cut-off dates) that most methodologies and sustainability initiatives establish and apply for forest, HCV, HCS, and deforestation. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. The maximum possible response for each response option is 100%. However, multiple response options may be applicable to the same portion of your supply. For example, supply included in the calculation of C2, C3, and/or C4 could also be included in the calculation of C1 if the stated conditions are also met.	FSC Chain of Custody: The Forest Stewardship Council (FSC) Chain of custody certification traces forest products through the supply chain. FSC-certified verifies material that is identified or kept separate from non-certified material throughout the supply chain. https://us.fsc.org/en-us/certification/chain-of-custody-certification FSC Controlled Wood: The Forest Stewardship Council (FSC) Controlled Wood is non-certified material subject to controlled conditions that can be mixed with FSC-certified material during manufacturing FSC-Mix products. This has enabled manufacturers to manage low and fluctuating supplies of FSC certified forest products, while creating demand for FSC certified wood. https://us.fsc.org/en-us/certification/controlled-wood FSC Forest Management: The Forest Stewardship Council (FSC) Forest Management standard and certification confirms the forest is being managed to preserve biological diversity, benefit local people and workers, and ensure economic viability. https://fsc.org/en/forest-management-certification Forest Stewardship Council National Risk Assessment: National Risk Assessments are intended to provide specification of low and unspecified risk for the country under consideration, for the Controlled Wood categories. Where there is the need, specification is conducted at a finer scale for districts within the country. https://us.fsc.org/en-us/certification/controlled-wood/fsc-us-controlled-wood-national-risk-assessment-us-nra PEFC endorsed system: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. https://www.pefc.org/for-business SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ SFI Fiber Sourcing: Sustainable Forestry Initiative (SFI) Fiber Sourcing Standard manages how SFI program participants source fiber from non-certified forestland. The fiber sourcing requirements broaden the practice of forestry best management practices to protect biodiversity, water quality, and provide outreach to landowners. The Fiber Sourcing Standard applies to organizations in the US and Canada that procure wood domestically or globally. https://www.forests.org/standards/ SFI Forest Management: Sustainable Forestry Initiative (SFI) Forest Management promotes sustainable forest practices and includes measures to protect water quality, biodiversity, wildlife habitat, species at risk, and forests with exceptional conservation value. The Forest Management Standard applies to organizations in the US or Canada. https://www.forests.org/forestmanagementstandard/ The Consumer Goods Forum Pulp, Paper & Packaging Guidelines: The Pulp, Paper & Packaging Guidelines are intended to assist companies in the development of their own policies for sourcing pulp, paper and packaging and offer an number of recommendations on how to get there. http://www.theconsumergoodsforum.com/wp-content/uploads/2017/10/Pulp_Paper_and_Packaging_Guidelines_June_21.pdf The HCS Approach Toolkit: This High Carbon Stock Approach Toolkit takes practitioners through the steps in identifying HCS forest, from initial stratification of the vegetation using satellite images and field plots, through a decision tree process to assess the conservation value of the HCS forest patches in the landscape and ensure communities’ rights and livelihoods are respected, to making the final conservation and land use map. http://highcarbonstock.org/the-hcs-approach-toolkit/	Fairtrade International Certification: Fairtrade International provides several standards (e.g. for smallholders and workers), and a certification through FLOCERT. Fairtrade aims to improve the livelihoods of smallholders and workers amongst others via fair trade relationships. https://www.fairtrade.net/about/certification Greenpeace High Carbon Stock Approach: This website provides information about how to identify High Carbon Stock forests. https://www.greenpeace.org/archive-international/en/campaigns/forests/solutions/HCS-Approach/ High Carbon Stock Approach: This website provides a standardized methodology for identifying natural, high carbon stock forest areas. http://highcarbonstock.org High Conservation Value Resource Network: This resource provides common guidance for how to identify, manage, and monitor High Conservation Value forest areas. https://hcvnetwork.org/ Jurisdictional and Nested REDD+ (JNR): This website describes a pathway for existing and new projects to be integrated or 'nested' within broader jurisdictional REDD+ programs in order to quantify carbon benefits for individual conservation projects. https://verra.org/project/jurisdictional-and-nested-redd-framework/ WWF High Conservation Value Forests: This website provides information describing the underlying concept of High Conservation Value forests. http://wwf.panda.org/?93560/High-Conservation-Value-Forests-The-concept-in-theory-and-practice	Cut-off dates: The point in time after which organizations cannot have engaged in unsustainable practices. Deforestation: The direct human-induced conversion of forested land to non-forested land. Forest Plantation: A forest plantation is an area of land with trees established by planting or seeding. The features of uniformity, shape, and intensity of management distinguish these sites from natural forests. Forest: An area of land that is dominantly covered by trees and that is established naturally or by management activities such as planting or seeding. It does not include land areas that are predominantly under agricultural or urban land use. It includes Primary forest and Secondary forest. High Carbon Stock (HCS) forest: Forest areas with a significant amount of carbon stored within the vegetation and soil. Burning and clearing HCS forests releases stored carbon as greenhouse gas emissions. Different initiatives have set thresholds for identifying High Carbon Stock forests. High Conservation Value (HCV) forest: Forested areas that support natural concentrations and distribution of species including significant species and ecosystems (e.g., endemic or endangered species, refuges), provide the basic services of nature in critical conditions (e.g., watershed protection, erosion control), and are fundamental to meeting the basic needs and traditional cultural identity of local communities. Land conversion: The human-induced change of the prevailing physical and ecological conditions of an area of land to facilitate a new use or function. Examples include conversion of forests for pasture; conversion of native grasslands or other ecosystems for crop production, grazing, or other uses; conversion of farmland for urban development; and draining marshes or wetlands to create dry land. Non-forest: An area of land that is no longer dominated by trees. Primary forest: A forest that has never been logged or cut and has developed following natural disturbances and under natural processes, regardless of its age. Secondary forest: A forest that has been logged and has recovered naturally or artificially. It also includes degraded forest which is a secondary forest that has lost, through human activities, the structure, function, species composition or productivity normally associated with a natural forest type expected on that site. Zero Deforestation: No existing forest is converted to plantation or non-forest use. This does not include sustainable harvesting of trees for wood or fiber production. Offsets or zero-net deforestation are not included in this definition. Land on which deforestation has occurred may be considered to have zero deforestation if restored to its previous state as determined by tree cover, species composition, stored carbon, and all other relevant factors.
Wooden Pencils	Wooden Pencils	Greenhouse gas emissions - Supply chain	Scope 1 and 2 emissions are defined by the Greenhouse Gas Protocol Corporate Standard. Calculate B1 as the mass of your wood supply from wood suppliers that reported emissions divided by total mass of wood supply from all wood suppliers, then multiply by 100. Reporting can occur through public disclosure or private disclosure from the supplier to your organization directly or through another party. Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. If suppliers completed the CDP Climate Change Questionnaire, refer to their answers to determine if they report emissions.	Greenhouse Gas Protocol: Calculation Tools: This site provides a list of sector toolsets developed by GHG Protocol, third-party databases, and other tools based on the GHG Protocol standards that can be used to calculate greenhouse gas inventories for use in emissions calculations. https://ghgprotocol.org/calculation-tools THESIS KPI Calculation Tool - GHG Supply Chain KPIs: TSC has created THESIS KPI Calculation Tools to help suppliers in answering specific Key Performance Indicators (KPIs) for THESIS. Each tool includes step by step instructions on how to use the tool to generate your KPI response. Download this tool to use for Greenhouse Gases Supply Chain KPIs. https://sustainabilityconsortium.org/download/thesis-kpi-calculation-tool-ghg-supply-chain-kpis/	CDP Climate Change Questionnaire: The CDP Climate Change Questionnaire provides questions that assess a company's greenhouse gas emissions, goals, and management. The report provided by CDP provides the overview of the results from companies responding to the request. https://www.cdp.net/en/guidance/guidance-for-companies GRI G4 Sustainability Reporting Guidelines: The GRI G4 Sustainability Reporting Guidelines provide a standard set of metrics for companies to report on material environmental, social, and economic impacts, actions, and outcomes. https://www.globalreporting.org/standards/ Greenhouse Gas (GHG) Protocol Corporate Standard: The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions. https://ghgprotocol.org/corporate-standard	Greenhouse gas: Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorocarbons.
Wooden Pencils	Wooden Pencils	Product design	This question applies to producers of converted paper products and addresses prevention of the impacts of pulp production via source reduction and material efficiency. The percentage response is calculated as the percentage of product sold in the last twelve months, by mass, for which quantified environmental impact reductions have been demonstrated since the inception of the product or purchase of the brand (if post-inception). Perform this calculation using data from a 12-month period that ended within 12 months of the date you respond to this question. A weighted average may be calculated for different product types in the same product category. Methods for demonstrating quantified environmental impact reduction include but are not limited to life cycle impact assessment or assessment against ISO Standard 14040. Resource conservation in this context refers to prevention by source reduction. It should be noted that continual source reduction has benefits, but there are tradeoffs that must be assessed.	ISO 14040: ISO 14040 is the International Organization for Standardization's "Principles and Framework" document for conducting life cycle assessments. https://www.iso.org/standard/37456.html
Wooden Pencils	Wooden Pencils	Recycled and alternative wood	Calculate C1 as the dry mass of your recycled and alternative wood supply that was recycled material and not third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material Calculate C2 as the dry mass of your recycled and alternative wood supply that was recycled material and third-party verified, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Include both pre- and post-consumer recycled material. Verification may be through certification to the SFI Fiber Sourcing Standard, PEFC-endorsed standards, or as FSC Recycled material. Other third-party verification such as an audit may also be used. Co-products from virgin material and forestry waste are not considered recycled material. Calculate C3 as the dry mass of your alternative wood supply that was certified or has been determined to have lower environmental impact than wood-derived fibers, divided by the total dry mass of your recycled and alternative wood supply, then multiply by 100. Differences in environmental impact must be demonstrated through a life cycle assessment conducted in accordance with ISO 14040 or another externally reviewed study. Differences in social impact must be demonstrated by an externally reviewed, publicly available study. Impacts addressed must include biodiversity and food security. Alternative fiber that has been certified under the Roundtable on Sustainable Biomaterials Standard, FSC standards, SFI standards, or a PEFC-endorsed certification system may also be included in the calculation. The sum of C1, C2, and C3 may not exceed 100%. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question.	FSC Forest Certification: Products with FSC certification come from responsibly managed forests that provide environmental, social, and economic benefits. The following website provides more information related to the principles that guide the certification process. https://us.fsc.org/en-us/certification PEFC - Program for the Endorsement of Forest Certification: The Program for the Endorsement of Forest Certification (PEFC) provides guidance for integrating best practices for the entire forest supply chain to ensure that timber and non-timber forest products are produced with consideration of ecological, social, and ethical standards. http://www.pefc.org SFI - Sustainable Forestry Initiative - Certified Sourcing Standard: The SFI Certified Sourcing Standard addresses sustainable forest management and responsible sourcing. SFI is a PEFC-endorsed program. https://forests.org/sficertifiedsourcingstandard/ SFI Chain of Custody: Sustainable Forestry Initiative (SFI) Chain of Custody certification helps companies track and communicate forest fiber content. There are three optional approaches for chain of custody: physical separation, average percentage, and the volume credit method. Certified companies must be audited to the Chain of Custody Standard. https://www.forests.org/chainofcustodystandard/ The Responsible Alternative Fibers Methodology: The Responsible Alternative Fibers Assessment Methodology (RAFAM) is a tool that helps assess the environmental and social issues associated with production of alternative plants grown as feedstock for pulp and paper applications. https://www.worldwildlife.org/publications/responsible-alternative-fibers-assessment-methodology The Roundtable for Sustainable Biomaterials Certification: The Roundtable on Sustainable Biomaterials (RSB) is an independent and global multi-stakeholder coalition which works to promote the sustainability of biomaterials. The certification verifies that biomaterials are ethical, sustainable and credibly-sourced. https://rsb.org/?s=CERTIFICATION#	United States Environmental Protection Agency: Paper Task Force: This document is the result of a collaboration to reduce environmental impacts from the pulp and paper industry. https://19january2017snapshot.epa.gov/www3/epawaste/conserve/tools/warm/pdfs/EnvironmentalDefenseFund.pdf	Alternative materials: Materials that are substitutes for conventional materials, however are not commonly used. These materials can be used to reduce environmental and social impacts. Post-consumer recycled material: "Material generated by households or by commercial, industrial, and institutional facilities in their role as end‐users of the product that can no longer be used for its intended purpose. This includes returns of materials from the distribution chain.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling)) Pre-consumer recycled material: “Material diverted from the waste stream during the manufacturing process. Excluded is reutilization of materials such as rework, regrind or scrap generated in a process and capable of being reclaimed within the same process that generated it.” (ISO 14021:2016 - Environmental labels and declarations — Self-declared environmental claims (Type II environmental labelling))
Wooden Pencils	Wooden Pencils	Worker health and safety - Supply chain	To be included in B1-B5, risk assessments, training programs, safety plans, performance monitoring systems, and audits must be verifiable and address health and safety issues such as worker injury and worker exposure to harmful elements. The assessments and audits must be conducted by second or third parties. The risk assessment must be conducted once per year while the audit must have been conducted at least once every three years, both using a standard based on internationally-recognized principles such as International Labour Organization Occupational Safety and Health Conventions (e.g., No. 155). The standards and websites listed in Background Information below may be helpful for conducting your risk assessment(s) and for understanding appropriate corrective actions, which can inform your responses. See the Certifications, Standards & Tools for examples of initiatives that meet these requirements. Calculate B1 as the mass of your wood supply that came from operations that have performed a risk assessment to identify high risk areas for health and safety, divided by the total mass of your wood supply, then multiply by 100. To determine if an operation is high risk for health and safety, you may utilize a country risk analysis tool. The tool should measure the strength of a country's ability to govern and enforce laws, regulations, and internationally recognized principles. The country risk assessment may be a first party systematic review assessment, or external risk analyses tools may be utilized. It must be conducted at least once per year. The country risk assessment can be complemented with risks associated with specific activities, regions, and suppliers. Calculate B2 as the mass of your wood supply that came from operations that train workers on health and safety procedures, divided by the total mass of your wood supply, then multiply by 100. To be included in B2, the training on health and safety procedures must be available in the language of the employee, including migratory and seasonal workers, and must be renewed as appropriate to maintain competency and implementation of good practices for workers on health and safety procedures and to prevent training exhaustion. Additional worker training may be required to perform job duties. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B3 as the mass of your wood supply that came from operations that implement a verifiable worker health and safety plan, divided by the total mass of your wood supply, then multiply by 100. To be included in B3, a worker health and safety plan must be verifiable and must be available in the language of the employee, including migratory and seasonal workers, and be prominently displayed in the workplace where employees normally report. The plan should include best practices specific to ergonomics; repetitive motions; chemical and particulate exposure; appropriate use of personal protective equipment (PPE); and proper use of tools, machinery, and the handling of animals (if applicable). On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B4 as the mass of your wood supply that came from operations that have a worker health and safety performance monitoring system in place, divided by the total mass of your wood supply, then multiply by 100. To be included in B4, a worker health and safety performance monitoring system should include metrics on issues including, but not limited to, incidence of worker injuries and prevalence of diseases. On-site audits, where necessary, should be conducted by second or third parties and must be conducted at least once every three years using a standard based on internationally-recognized principles. Calculate B5 as the mass of your wood supply that came from operations that were audited in the last three years on worker health and safety issues, divided by the total mass of your wood supply, then multiply by 100. Audits should be conducted by second or third parties at least once every three years, or more often depending on the requirements of the standard organization. See the Certifications, Standards & Tools for more information. Government regulations or parties in the supply chain may initiate these audits. To be included in B5, the audits must be verifiable and address preventive measures, freely provided personal protective equipment, identification of worker health and safety hazards and effects on the exposed people, statistics and reasons behind injuries, design of work area, processes, installations, machinery/work equipment, operating processes and work organization, as outlined by internationally-recognized labor principles. Examples include, but are not limited to, principles outlined by the United Nations Global Compact, the International Labour Organization Standards on Occupational Health and Safety. Perform these calculations using data from a 12-month period that ended within 12 months of the date you respond to this question. Audits must have been conducted in the 36 months prior to the end of the 12-month period.	Amfori Country Risk Classification: This list classifies countries' risk of social injustice in an effort to assist companies in determining high and low risk for their sourcing and operations. http://duediligence.amfori.org/CountryRiskClassification Recommended Practices for Safety and Health Programs: Defines and enforces standards for the safe and healthful working conditions for working men and women. OHSA also provides training, outreach education, and assistance. The OSHA tools can be used for self-evaluations, to compare elements and actions of different health and safety standards, to track implemented actions, identify remaining weaknesses, and strategies for continued improvement. https://www.osha.gov/shpguidelines/explore-tools.html SA8000® Standard: Social Accountability International (SAI) is a global non-governmental organization that aims to advance human rights at work via the SA8000® Standard. SA 8000 measures social performance in eight areas that are relevant for workplaces in factories and organizations worldwide. https://sa-intl.org/programs/sa8000/ Sedex Members Ethical Trade Audit: Sedex Members Ethical Trade Audit is an auditing system that aligns with Ethical Trading Initiative's Base Code as well International Labour Organization Conventions. It has been developed to provide a public auditing methodology and format for companies to use to assess compliance. https://www.sedex.com/our-services/smeta-audit/ THESIS Help Center Video: Worker health and safety - Supply chain KPI: Short video tutorial on the Worker health and safety - Supply chain KPI. Use case-sensitive password 'thesis' when prompted. https://vimeo.com/536528345	IS0 26000 Social Responsibility: ISO 2600 is not a certification tool, but it offers guidance about social responsibility to all sorts of organizations regardless of their activity, size or location. https://www.iso.org/iso-26000-social-responsibility.html Social Accountability International Guidance Document for Social Accountability 8000: According to Social Accountability International, "this guidance document provides various tools and information for users of the Social Accountability 8000 standard, including definitions, background information, and examples." https://sa-intl.org/wp-content/uploads/2020/02/SA8000-2014-Guidance-Document.pdf United Nations Global Compact Human Rights and Business Dilemmas Forum: United Nations Global Compact Human Rights and Business Dilemmas Forum present an introduction to, analysis of, and business recommendations for minimizing social sustainability risks in the supply chain. https://www.unglobalcompact.org/library/9	Corrective actions: Prompt actions taken to eliminate the causes of a problem, thus preventing their recurrence. First party systematic risk assessment: A first party systematic risk assessment is conducted by the organization itself for management review and other internal purposes and may form the basis for an organization’s declaration of conformity. Risk assessment: A systematic process to evaluate potential risks within an operation, system, or supply chain. It can include an on-site audit by a second party or third party or a country risk classification analysis that judges the site risk due to prevailing conditions, controls, or other mitigating factors. Second-party audit: An audit conducted by a party having an interest in the organization, such as customers, or by another entity on their behalf. Third-party audit: An audit conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard. Verifiable: Having the ability to demonstrate, through a reputable assessor, the truth or accuracy of a claim. Worker exposure to harmful elements: Contact with potentially harmful chemical, physical, or biological elements that occurs as a result of one's job-related activities. Examples include chronic interaction with chemicals, dusts, radiation, environmental elements, allergens, noise, and vibrations. Worker health and safety: Worker health and safety consists of worker injury and worker exposure to harmful elements. Please see the corresponding terms. Worker injury: Physical damage to an individual due to a single act that causes immediate damage or repetitive acts that cause damage over time. Examples of causes of injury include repetitive motions, non-ergonomic motions, damage from use of tools and machinery, falls, and burns.