GRI Content Index

The disclosures published on Resolute Forest Products’ website and the associated content index have been prepared in accordance with the GRI Standards sustainability reporting procedures defined by the Global Reporting Initiative (GRI). Our reporting covers all General Disclosures, as well as topic-specific disclosures for at least one indicator related to each material aspect.

The following index, which is updated every two years, shows where information can be found on this website and in other public documents.

GENERAL DISCLOSURES

GRI Standard Disclosure Title Location of Reference
GRI 2: General Disclosures 2021
2-1 Organizational details Resolute Forest Products

About Us

2023 Company Factsheet
page 2
2-2 Entities included in the organization’s sustainability reporting Our sustainability reporting covers Resolute’s sustainability performance for all of the operations we operated as at December 31, 2022, as described in the company's Form 10-K (see link), with the exception of the Thunder Bay (Ontario) pulp and paper mill, which was held separate until its sale to an affiliate of Atlas Holdings on August 1, 2023, as required by the Consent Agreement between Domtar Corporation and the Canadian Commissioner of Competition registered with the Competition Tribunal of Canada on December 28, 2022. The 2022 reporting data for the Thunder Bay pulp and paper mill has not, however, been excluded from our 2023 CDP reports and scope 3 greenhouse gas (GHG) emissions calculations.
2-3 Reporting period, frequency and contact point January 1, 2021, to December 31, 2022; every two years

Resolute became a privately owned company pursuant to the merger of Resolute with a subsidiary of Domtar Corporation on March 1, 2023. Resolute's 2022 financial performance was integrated into Domtar's financial reporting, whereas the company's sustainability performance continues to be reported via its corporate website.

Publication date of GRI Content Index: August 1, 2023

[email protected]
2-4 Restatements of information Resolute’s sustainability performance includes all of the operations we operated as at December 31, 2022, with the exception of the Thunder Bay (Ontario) pulp and paper mill, which was held separate until its sale to an affiliate of Atlas Holdings on August 1, 2023, as required by the Consent Agreement between Domtar Corporation and the Canadian Commissioner of Competition registered with the Competition Tribunal of Canada on December 28, 2022. Some of the data reported may be slightly different than previously disclosed due to adjustments resulting from data verification and our efforts to standardize reporting across all operations, namely scope 1 and 2 GHG emissions.
2-5 External assurance The Centre for Sustainability and Excellence (CSE) assessed Resolute Forest Products' sustainability report and confirms that it is in compliance with GRI's "In Accordance" level.
2-6 Activities, value chain and other business relationships 2023 Company Factsheet
page 3

Fast Facts

Chain of Custody

Guidelines for Suppliers

Our Approach to Sustainability

Engaging in Dialogue
2-7 Employees Human Resources - Key Performance Indicators
2-8 Workers who are not employees Approximately 70 contractors, interns and retirees worked for Resolute in 2022 and were not disclosed under disclosure 2-7.

Out of the total non-employee workforce, 91% of workers were engaged in our woodlands operations, while the remaining 9% worked in our pulp, paper and tissue mills, in our wood products facilities and at our corporate office. 
2-9 Governance structure and composition Our Approach to Sustainability

Management Proxy Statement
pages 7-16, 22, 59-62

ESG by the Numbers
page 4
2-10 Nomination and selection of the highest governance body Management Proxy Statement
pages 6-11
2-11 Chair of the highest governance body Management Proxy Statement
pages 9-10
2-12 Role of the highest governance body in overseeing the management of impacts Our Approach to Sustainability

Management Proxy Statement
pages 9-12
2-13 Delegation of responsibility for managing impacts Management Proxy Statement
pages 9-12

Shared Priorities

Public Commitments
2-14 Role of the highest governance body in sustainability reporting Management Proxy Statement
pages 12-15

Sustainability Committee Charter
2-15 Conflicts of interest Code of Business Conduct
pages 14-17
2-16 Communication of critical concerns Ethics Reporting Policy
pages 7-9

No critical concerns to report
2-17 Collective knowledge of the highest governance body Management Proxy Statement
page 7

Public Commitments
2-18 Evaluation of the performance of the highest governance body Management Proxy Statement
pages 7, 14-15, 25-26
2-19 Remuneration policies Management Proxy Statement
pages 22-23, 28-37 
2-20 Process to determine remuneration Management Proxy Statement
pages 24-26
2-21 Annual total compensation ratio Management Proxy Statement
page 55
2-22 Statement on sustainable development strategy Sustainability Strategy 

Sustainability Oversight and Commitments
2-23 Policy commitments Management Proxy Statement
pages 8-9

Code of Business Conduct
page 35

Human Resources
2-24 Embedding policy commitments Human Resources
2-25 Processes to remediate negative impacts Wood and Fiber Sourcing Policy

Code of Business Conduct
pages 8-9

Ethics Reporting Policy

Regional Procurement Policy Guidelines

Indigenous Procurement Policy Guidelines

Collaborations with Indigenous Peoples

Environmental Management

Engaging in Dialogue
2-26 Mechanisms for seeking advice and raising concerns Code of Business Conduct
2-27 Compliance with laws and regulations Forestry Regulations

Environmental Management
2-28 Membership associations Industry Partnerships
2-29 Approach to stakeholder engagement Our Approach to Sustainability
2-30 Collective bargaining agreements Labor Relations

MATERIAL TOPICS

GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021
3-1 Process to determine material topics Shared Priorities  
3-2 List of material topics As determined by our 2022 Materiality Assessment:

Forest Management
Economic Performance
Employee Health, Safety & Wellness
Ethics, Integrity & Anti-Corruption
Human Rights
Environmental Compliance
Climate Change
Water Management
Economic Performance
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Community Involvement - Key Performance Indicators
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Community Involvement - Key Performance Indicators
201-2 Financial implications and other risks and opportunities due to climate change Task Force on Climate-Related Financial Disclosures
201-3 Defined benefit plan obligations and other retirement plans Labor Relations
201-4 Financial assistance received from government SEC Consolidated Financial Statements
page 9
Ethics, Integrity & Anti-Corruption
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Code of Business Conduct
pages 20-23
GRI 205: Anti-Corruption 2016
205-1 Operations assessed for risks related to corruption As stated in our Code of Business Conduct, Resolute requires that all of its employees, officers, directors, agents, brokers, consultants and other individuals and firms representing it, as well as its suppliers and business partners, including those located outside of Canada and the United States, comply with all applicable anti-bribery and anti-corruption laws.

As stated in our Guidelines for Suppliers, Resolute is committed to compliance with anti-corruption laws that apply in countries where it conducts business, such as the Corruption of Foreign Public Officials Act (Canada), the Foreign Corrupt Practices Act (United States), the Bribery Act (United Kingdom) and any other local anti-bribery and anti-corruption laws.

Form 10-K
pages 12-24
205-2 Communication and training about anti-corruption policies and procedures Human Resources

Resolute trained 100% of new employees on the company’s Code of Business Conduct and remains committed to doing so on an annual basis.

Resolute disseminates information about its Code of Business Conduct to all stakeholder groups on at least an annual basis via multiple communication channels.
205-3 Confirmed incidents of corruption and actions taken No cases of corruption to report
Climate Change
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Green Energy 

Carbon Footprint
GRI 302: Energy 2016
302-1 Energy consumption within the organization Green Energy
302-2 Energy consumption outside of the organization Scope 3 Emissions

Disclosures available in our CDP Climate Change report
page 43
302-3 Energy intensity ESG by the Numbers
page 2

Green Energy
302-4 Reduction of energy consumption Green Energy
302-5 Reductions in energy requirements of products and services Green Energy
GRI 305: Emissions 2016 305-1 Direct (scope 1) GHG emissions Carbon Footprint
305-2 Energy indirect (scope 2) GHG emissions Carbon Footprint
305-3 Other indirect (scope 3) GHG emissions Scope 3 Emissions

Disclosures available in our CDP Climate Change report
305-4 GHG emissions intensity Disclosures available in our CDP Climate Change report, section C6.10
305-5 Reduction of GHG emissions Greenhouse Gas Emissions

Climate Change and Energy
305-6 Emissions of ozone-depleting substances (ODS) Our current operations do not include ODS tracking and monitoring, and we are in the process of assessing the introduction of these measures.
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions Mill Environmental Performance - Key Performance Indicators
Water Management
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Mill Environmental Performance - Key Performance Indicators
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Mill Environmental Performance - Key Performance Indicators
303-2 Management of water discharge-related impacts Disclosures available in our CDP Water Security report

Mill Environmental Performance - Key Performance Indicators
303-3 Water withdrawal Mill Environmental Performance - Key Performance Indicators
303-4 Water discharge Disclosures available in our CDP Water Security report

Mill Environmental Performance - Key Performance Indicators
303-5 Water consumption Disclosures available in our CDP Water Security report

Mill Environmental Performance - Key Performance Indicators
Forest Managament
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Protected Areas 

Conservation and Biodiversity

Mill Environmental Performance - Key Performance Indicators
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas Protected Areas
304-2 Significant impacts of activities, products and services on biodiversity Environmental Management
304-3 Habitats protected or restored Protected Areas
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Protected Areas

Forestry and Fiber Sourcing
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Mill Environmental Performance - Key Performance Indicators

Optimizing Fiber Use

Downstream Waste
306-2 Management of significant waste-related impacts Mill Environmental Performance - Key Performance Indicators

Optimizing Fiber Use
306-3 Waste generated Mill Environmental Performance - Key Performance Indicators

Optimizing Fiber Use
306-4 Waste diverted from disposal Mill Environmental Performance - Key Performance Indicators

Optimizing Fiber Use

Downstream Waste
306-5 Waste directed to disposal Mill Environmental Performance - Key Performance Indicators
Employee Health, Safety & Wellness
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Health and Safety
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Health and Safety
403-2 Hazard identification, risk assessment and incident investigation Health and Safety

Health and Safety Policy Statement
403-3 Occupational health services Health and Safety
403-4 Worker participation, consultation and communication on occupational health and safety Health and Safety

Management Proxy Statement
403-5 Worker training on occupational health and safety Health and Safety
403-6 Promotion of worker health Innovations and Awards
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Safety Performance

Health and Safety
403-8 Workers covered by an occupational health and safety management system Health and Safety
403-9 Work-related injuries Safety Performance

Health and Safety
403-10 Work-related ill health Safety Performance

Health and Safety
Human Rights
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Code of Business Conduct

Human Rights

Indigenous Peoples Policy
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of Indigenous Peoples Collaborations with Indigenous Peoples

Indigenous Peoples Policy

There were no identified incidents of violations involving the rights of Indigenous Peoples.
Environmental Compliance
GRI Standard Disclosure Title Location of Reference
GRI 3: Material Topics 2021 3-3 Management of material topics Environmental Management

Forestry Regulations