Sustainability Accounting Standards Board (SASB)
The Sustainability Accounting Standards Board (SASB) reporting model sets out sector-specific standards, identifying environmental, social, and governance (ESG) issues that could have material impacts on a company's financial performance. In the case of Suzano, information is reported based on the standards established for the Pulp & Paper and Forest Management sectors.
This dimension relates to the expectation that a company will contribute to society in exchange for a social license to operate. As such, it includes issues related to human rights, protection of vulnerable groups, local economic development, and access to and quality of products and services, among others.
Business Model and Innovation
This dimension addresses the integration of environmental, human, and social issues in the company's value creation process, including the recovery and reuse of resources in the production process; as well as efficiency and responsibility issues in the phases of product design, ideation, use, and disposal.
This dimension contains metrics related to environmental impacts, whether through the use of non-renewable resources and natural resources as inputs to production, or through emissions or disposal of environmentally harmful substances.
A set of metrics specific to the Pulp & Paper and Forest Management sectors that quantify the scale of the company's business in a way that can be standardized and easily compared.