Scores on independent audit 2006

The information below provides insights into the scoring results of Georgia Pacific, Kimberly Clark, Metsä Tissue, Procter and Gamble and SCA Tissue

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The problem:
Without an independent monitoring mechanism there is no independent proof that the company is doing what it says it is doing.

Possible solutions:
WWF considers it crucial that companies the size of the tissue giants allow a third party verification of their activities. ISO 14001 and EMAS are standard monitoring mechanisms in the business world that should be employed as a minimum. A third party audit in general should, in WWFs view, not be seen as a nuisance, but rather as an opportunity to get the assistance from an outside perspective – assuming a company has nothing to hide and is willing to aim for best practices.

To lead by example WWF has engaged a third party auditor for the scoring of the tissue giants. This has proved a useful exercise to achieve a maximum of fairness towards the companies in holding up a mirror to them.

View the full scoring of the companies and audit report 2006 (PDF format)

The Scoring results:
WWF has investigated how the companies handle this issue with the following results...

  • Metsa Tissue has all their European mills ISO 14001 certified 
  • SCA Tissue has ISO 14001 or EMAS certified 86% of their European mills which is an increase up from two thirds certified in 2005 and is meeting the commitment the company made towards certifying all their mills. SCA reports that 3 remaining mills are currently undergoing certification.
  • Kimberly Clark reported that 4 out of 14 European Tissue mills in Europe are ISO 14001 certified. The others use an internal system which is not third party verified. WWF assigned additional scores in 2006 on the company’s internal audit system
  • Approximately a quarter of Georgia Pacific mills in Europe are ISO 14001 certified. Georgia Pacific achieved an additional ISO 14001 certification for one mill since 2005. All other mills use an internal system which is not third party audited. WWF assigned additional scores in 2006 on the company’s internal audit system
  • Procter and Gamble uses an internal system – they shared with WWF a third party verification of their "intent of 14001" for their 5 tissue mills in Europe. WWF has evaluated the third party aspect of the company’s mill assessment positively in the 2005 score but has not received further clarification on this – therefore has reduced the scoring in the 2006 score.

WWF recommendation

  • The tissue giants need to allow an independent third party audit for all of their mills.

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