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. 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.