SUSTAINABILITY ACCOUNTING STANDARDS – FORESTRY MANAGEMENT SUSTAINABLE ACCOUNTING STANDARD VERSION 2023-12

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

Indicator 4: Certified Organizations shall individually and/or through cooperative efforts such as SFI Implementation Committees, participate in or incorporate the results of credible, relevant state, provincial, or regional conservation planning and priority-setting efforts to conserve biological diversity and incorporate the results of these efforts in forest management planning. Credible priority-setting efforts include state and provincial wildlife action plans, state forest action plans, relevant habitat conservation plans, provincial wildlife recovery plans, Indigenous planning processes or ecoregional plans.

Performance Measure 4.2. Certified Organizations shall protect threatened and endangered species, critically imperiled and imperiled species (Forests with Exceptional Conservation Values), and natural communities, and old-growth forests.

Indicator 2: Program to locate and protect known sites of flora and fauna associated with viable occurrences of critically imperiled and imperiled species and ecological communities, defined as Forests with Exceptional Conservation Value. Programs for protection may be developed independently and/or through cooperative efforts involving SFI Implementation Committees and may include Certified Organization managers, cooperation with other stakeholders, or use of easements, conservation land sales, exchanges, or other conservation strategies.

Indicator 3: Support of and participation in programs for the conservation of old-growth forests in the region of ownership or forest tenure.

Performance Measure 4.3. Certified Organizations shall manage to protect ecologically important sites in a manner that takes into account their unique qualities.

Indicator 1: Use of information such as existing NatureServe or natural heritage data or expert advice in identifying or selecting ecologically important sites for protection.

Indicator 2: Appropriate mapping, cataloging and management of identified ecologically important sites.

Performance Measure 4.4. Certified Organizations shall apply knowledge gained through research, science, technology, field experience and the results of monitoring of the effectiveness of conservation-related programs to manage wildlife habitat and contribute to the conservation of biological diversity.

Indicator 2. A program to incorporate data collected, research results and field applications of biodiversity and ecosystem research into forest management decisions.

Indicator 3. Individually or collaboratively participate in or support research that demonstrates the conservation outcomes resulting from management strategies.

Performance Measure 6.1. Certified Organizations shall have a program to identify special sites and manage and protect them in a manner appropriate for their unique features.

Indicator 1: Use of information such as existing natural heritage data, expert advice or stakeholder consultation, or consultation with Indigenous Peoples in identifying or selecting special sites for protection.

Performance Measure 11.1. Certified Organizations shall comply with applicable federal, provincial, state, and local forestry and environmental laws and regulations.

Indicator 1. Access to relevant laws and regulations.

Indicator 2. System to achieve compliance with applicable federal, provincial, state, or local laws, and regulations.

Indicator 3. Demonstration of commitment to legal compliance through available regulatory action information.

Indicator 2. Documented current harvest trends fall within long-term sustainable levels identified in the forest management plan.

Indicator 3. A forest inventory system and a method to calculate growth and yield is used to determine annual and/or periodic harvest levels.

Indicator 4. Periodic updates of forest inventory and recalculation of planned harvests to account for changes in growth due to productivity increases or decreases, including but not limited to: improved data, long-term drought, fertilization, climate change, changes in forest land ownership and tenure, or forest health.

Indicator 5. Documentation of forest management (such as: planting, fertilization and thinning) consistent with assumptions in harvest plans.

Indicator 6. Assessment of the local or regional social, environmental, and economic effects of forest management operations contained in the forest management plan.

Performance Measure 3.1. Certified Organizations shall meet or exceed all applicable federal, provincial, state and local water quality laws and meet or exceed best management practices

Indicator 1. Program to implement federal, state, or provincial water quality best management practices during all phases of management activities.

Performance Measure 3.2. Certified Organizations shall implement water, wetland, and riparian protection programs based on climate, soil type, terrain, vegetation, ecological function, harvesting system, state best management practices (BMPs), provincial guidelines and other applicable factors.

Indicator 1. Program addressing management and protection of water quality of rivers, streams, lakes, wetlands, other water bodies and riparian areas during all phases of management.

Indicator 2. Program to protect water quantity during all phases of management.

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

Indicator 1. Program to incorporate the conservation of biological diversity, including native species, wildlife habitats and ecological community types at stand and landscape levels, through the use of best scientific information including the incorporation of research results.

Indicator 2. Development of criteria and implementation of practices, as guided by regionally based best scientific information, to retain stand-level wildlife habitat elements such as snags, stumps, mast trees, down woody debris, den trees and nest trees.

Indicator 6. Identification and protection of non-forested wetlands, including bogs, peatlands, fens and marshes, and vernal pools that are ecologically important

Performance Measure 5.1. Certified Organizations shall manage the impact of harvesting on visual quality.

Indicator 2. Incorporation of aesthetic considerations in harvesting, road, landing design and management, and other management activities where visual impacts are a concern.

Performance Measure 5.3. Certified Organizations shall adopt a green-up requirement or alternative methods that provide for visual quality.

Indicator 1. Program implementing the green-up requirement or alternative methods.

Performance Measure 6.1. Certified Organizations shall have a program to identify special sites and manage and protect them in a manner appropriate for their unique features.

Performance Measure 9.2. Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

Indicator 2: Based on best scientific information, Certified Organizations shall identify and address opportunities to enhance ecosystem resilience for the forests they own or manage via effective implementation of the SFI 2022 Forest Management Standard requirements.

Performance Measure 12.1. Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees, associations or other partners provide in-kind support or funding for forest research to improve sustainable management of forest resources, and the environmental benefits and performance of forest products.

Indicator 1: Financial or in-kind support of research, collaboratives, or knowledge transfer to address key themes of relevance in the region of operations as identified by Certified Organizations, local stakeholders, communities and/or Indigenous Peoples. Examples could include, but are not limited to, the following topics: f. ecosystem services or non-timber forest products

Performance Measure 8.3. Certified Organizations are encouraged to communicate with and shall respond to Indigenous Peoples whose rights may be affected by forest management practices on the Certified Organization’s private lands.

Indicator 1. Certified Organizations are aware of traditional forest-related knowledge, such as known cultural heritage sites, the use of wood in traditional buildings and crafts, and flora that may be used in cultural practices for food, ceremonies, or medicine.

Performance Measure 8.2. Certified Organizations with forest management responsibilities on public lands shall confer with Indigenous Peoples whose rights may be affected by the Certified Organization’s forest management practices.

Indicator 1. Program that includes communicating with affected Indigenous Peoples to enable Certified Organizations to: a. understand and respect traditional forest-related knowledge; b. identify and protect spiritually, historically, or culturally important sites; c. address the use of non-timber forest products of value; d. communicate through processes that respect their representative institutions, using appropriate protocols; e. provide opportunities to review forest management plans and forest management practices; and f. respond to inquiries and concerns received.

Performance Measure 8.3. Certified Organizations are encouraged to communicate with and shall respond to Indigenous Peoples whose rights may be affected by forest management practices on the Certified Organization’s private lands.

Indicator 1. Certified Organizations are aware of traditional forest-related knowledge, such as known cultural heritage sites, the use of wood in traditional buildings and crafts, and flora that may be used in cultural practices for food, ceremonies, or medicine.

Indicator 2. Respond to Indigenous Peoples’ inquiries and concerns received.

Performance Measure 11.2. Certified Organizations shall comply with all applicable social laws at the federal, provincial, state, and local levels in the country in which the Certified Organization operates.

Indicator 1. Written policy demonstrating commitment to comply with social laws, such as those covering civil rights, equal employment opportunities, gender equality, diversity inclusion, anti-discrimination and anti-harassment measures, workers’ compensation, Indigenous Peoples’ rights, workers’ and communities’ right to know, prevailing wages, workers’ right to organize, and occupational health and safety.

Indicator 2. Forestry enterprises will respect the rights of workers and labor representatives in a manner that encompasses the intent of the International Labor Organization (ILO) core conventions.

Performance Measure 14.2. Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees support and promote, at the state, provincial or other appropriate levels, mechanisms for public outreach, education and involvement related to sustainable forest management.

Indicator 1. Periodic educational opportunities for the public promoting sustainable forestry, such as a. field tours, seminars, websites, webinars or workshops; b. educational trips; c. self-guided forest management trails; d. publication of articles, educational pamphlets, or newsletters; or e. support for national, state, provincial, and local forestry organizations and soil and water conservation districts. f. engagement and support of teachers and/or students though programs such as Project Learning Tree.

Performance Measure 14.3. Certified Organizations shall, individually and/or through cooperative efforts including SFI Implementation Committees, establish, at the state, provincial, or other appropriate levels, procedures to address concerns raised by loggers, consulting foresters, employees, unions, stakeholders, the public or other Certified Organizations regarding management that appears inconsistent with the SFI standards principles and objectives.

Indicator 2. Process to receive and respond to public inquiries. SFI Implementation Committees shall submit data annually to SFI Inc. regarding concerns received and responses.

Indicator 2. Certified Organizations shall develop an adaptation plan to address priority climate change risks, via effective implementation of the SFI 2022 Forest Management Standard requirements for potential adaptive management including: a. periodic updates of forest inventory and recalculation of planned harvests as appropriate to account for changes in growth due to productivity increases or decreases, including improved data, long-term drought, fertilization, climate change, or forest health; b. access to growth and yield modeling capabilities; c. documented harvest trends within long-term sustainable levels identified in the forest management plan, and d. appropriate research, testing, evaluation, and deployment of improved planting stock, including varietal seedlings.

Indicator 3. Certified Organizations shall document how their adaptation plan objectives and strategies fit within broader regional climate adaptation strategies and plans, where they exist.

Indicator 4. Certified Organizations shall report annually to SFI Inc. their progress towards achieving climate change adaptation strategies and plans.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

Indicator 1: Based on best scientific information, Certified Organizations shall identify and address opportunities to enhance the climate benefits associated with forest management operations on the forests they own or manage via effective implementation of the SFI 2022 Forest Management Standard requirements such as: a. Objective 2 – Forest Health and Productivity; Objective 10 – Fire Resilience and Awareness; and/or other silvicultural or operational practices to enhance the climate benefits associated with their forest operations.

Indicator 2: Based on best scientific information, Certified Organizations shall identify and address opportunities to enhance ecosystem resilience for the forests they own or manage via effective implementation of the SFI 2022 Forest Management Standard requirements including: a. prompt reforestation or planned natural reforestation as per Indicator 2.1.1; b. adequate regeneration and appropriate actions to correct understocked areas, and c. evaluation for afforestation of areas that are not ecologically important, and d. protection of desirable or planned advanced regeneration during harvest and the retention of vigorous trees during partial harvest.

Indicator 3: Based on best scientific information, Certified Organizations shall develop a program to identify and address greenhouse gas emissions within their operational control.

Indicator 4: Certified Organizations shall report annually to SFI Inc. their measures to mitigate climate change associated with forest operations.