The company discloses its target to source 100% of its pulp and paper and 100% of its soybean volume sustainably aligned with FSC, PEFC, and SFI for timber and RTRS for Soy. Also, it reports the progress against it. However, the third party certification schemes and model adopted by the company to source timber, soy and coffee are not sufficient as required by the indicator. Also, no evidence found that the company has time-bound targets to achieve zero conversion for all relevant high-risk commodities or across all material realms (i.e., land, freshwater, and marine).