Resolute Forest Products

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	The following workers who are not employees held positions at Resolute in 2022 and were not disclosed under disclosure 2-7: - In Quebec, approximately 44 contractors, 414 sub-contractors, and seven interns - In Ontario, two retirees
	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
GRI 3: Material Topics 2021	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 (NO_x), sulfur oxides (SO_x) 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

Sustainability

GRI Content Index

GENERAL DISCLOSURES

MATERIAL TOPICS

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