Celulosa Arauco y Constitución S.A.

Unverified
XFID Unique Identifier for Celulosa Arauco y Constitución S.A.: XOMZK7AYWE
Sector
Paper & Forestry
Website
mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com
3 Second Party Opinions
1 Impact Report
1 Framework
XFID Type Title Year Source Retrieved
XF-PFDTQQ2-2 Impact Report ARAUCO Sustainable Bond Report 2020 2020 arauco.com.br 31 Mar 2026
XF-6GINO8X-U Framework Arauco Sustainability Bond Framework SPO 2023 arauco.com 31 Mar 2026
XF-OWNF9MV-W Second Party Opinion ARAUCO Sustainability Bond Framework Second-Party Opinion 2019 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 5 Mar 2026
XF-B92M5BR-1 Second Party Opinion ARAUCO Sustainable Financing Framework Second-Party Opinion (2024) (Spanish) 2024 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 2 Mar 2026
XF-DSZW1ZV-L Second Party Opinion ARAUCO Sustainable Financing Framework Second-Party Opinion (2024) (English) 2024 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 2 Mar 2026

Research Mentioning This Issuer (1)

Academic papers in the registry that reference this issuer.

Press Coverage (1)

News and trade press mentioning this issuer, tracked in the registry.

XF Company Profile

Extra-financial information found across 5 documents in the XframeworkID registry

NACE A Agriculture, Forestry & Fishing

Information extracted from documents in the registry. Values are as disclosed; this is not an assessment or rating. Last updated 2 Jun 2026.

Issuer Identity & Structure

Issuer name and country/jurisdiction
Celulosa Arauco y Constitución S.A., Chile FRAMEWORK 2023 2023
Issuer sector/industry classification
Agriculture, Forestry & Fishing Company Profile
Issuer type
Forestry company IMPACT 2020 2020

Green / Sustainable Finance Framework

Sustainable bond framework name and version
ARAUCO Sustainable Financing Framework SPO 2024 2024
Bond types covered under framework
green bonds, social bonds, sustainability bonds, green loans, social loans SPO 2024 2024
Framework publication date and update history
October 2019, updated by 2023 and 2024 FRAMEWORK 2023 2023
Eligible use-of-proceeds categories
Nine green categories and three social categories SPO 2024 2024
Project evaluation and selection process description
ARAUCO established a Sustainable Finance Coordination Group chaired by CFO, comprising members from Finance, Sustainability, Environment and Legal departments to review and select projects in line with Framework's eligibility and exclusionary criteria. Finance Department approves final allocation. SPO 2024 2024
Management of proceeds approach
Finance Department oversees management using internal systems with database of project information; commitment to complete allocation within 60 months; pending allocation invested in cash, cash equivalents or capital management activities per investment policies or used to repay debt SPO 2024 2024
Temporary investment of unallocated proceeds
Cash, cash equivalents, or other capital management activities per investment policies or debt repayment SPO 2024 2024

External Review & Verification

Second Party Opinion (SPO) provider name and assessment date
Moody's Ratings, 17 May 2024 FRAMEWORK 2023 2024
SPO assessment scope and methodology
Assessment of sustainability credentials of April 2023 issuance including alignment with ICMA GBP 2021 and SBP 2023; based on framework details, sustainability bond framework commitments, and public/non-public information FRAMEWORK 2023 2023
SPO preliminary evaluation or credibility rating
SQS2 - Very Good (Moody's); Credible, Impactful (Sustainalytics) FRAMEWORK 2023 2023
Assurance scope
Use of proceeds, project selection, alignment with principles FRAMEWORK 2023 2023
Pre-issuance or post-issuance verification type
Pre-issuance (Second Party Opinion) FRAMEWORK 2023 2023

Standards & Regulatory Alignment

Alignment with ICMA Green Bond Principles
Aligned with ICMA Green Bond Principles 2021 (with June 2022 Appendix 1) FRAMEWORK 2023 2023
Alignment with UN Sustainable Development Goals
SDGs 3, 4, 6, 7, 8, 9, 11, 12, 14, 15 SPO 2024 2024
Alignment with ICMA Social Bond Principles or Sustainability Bond Guidelines
Aligned with Social Bond Principles 2023 and Sustainability Bond Guidelines 2021 FRAMEWORK 2023 2023

ESG Framework & Governance

Internal ESG governance structure
Sustainable Finance Coordination Group chaired by CFO with members from Finance, Sustainability, Environment and Legal departments; Finance Department provides final approval SPO 2024 2024

Issuance Details

Years of green bond issuance history
First forestry company in Latin America to issue sustainable bonds (2019) IMPACT 2020 2020
Bond instrument type
Sustainability bond FRAMEWORK 2023 2023

Changes Over Time

Items where disclosed information changed across documents.

Sustainable bond framework name
2019 ARAUCO Sustainability Bond Framework
2023 Sustainability Bond Framework
2024 ARAUCO Sustainable Financing Framework
Bond types covered under framework
2019 Green and Social bonds
2024 Green bonds, social bonds, sustainability bonds, green loans, social loans
Alignment with ICMA Green Bond Principles
2019 Green Bond Principles aligned
2020 Green Bond Principles 2018
2023 ICMA Green Bond Principles 2021 (with June 2022 Appendix 1)
2024 Aligned with Green Bond Principles 2021
Alignment with ICMA Social Bond Principles
2019 Social Bond Principles aligned
2020 Social Bond Principles 2018
2023 ICMA Social Bond Principles (SBP) 2023
2024 Aligned with Social Bond Principles 2023
Alignment with UN Sustainable Development Goals
2019 SDGs 4, 6, 7, 8, 11, 12, and 15
2024 SDGs 3, 4, 6, 7, 8, 9, 11, 12, 14 and 15
Project evaluation and selection process description
2019 Sustainable Bond Coordination Group responsible for identification and selection of eligible projects; Finance Department approves selected projects
2024 Sustainable Finance Coordination Group reviews and selects projects in line with Framework's eligibility and exclusionary criteria. CFO chairs the group with members from Finance, Sustainability, Environment and Legal departments. Finance Department approves final allocation.
Management of proceeds approach
2019 Internal tracking systems managed by Finance Department; unallocated proceeds may be used for repurchasing outstanding indebtedness or held in cash and equivalents
2020 Temporary investment of unallocated proceeds pending allocation
2024 Finance Department oversees management using internal systems with database of project information. Commits to complete allocation within 60 months. Pending allocation invested in cash, cash equivalents or capital management activities.
SPO preliminary evaluation or credibility rating
2019 Credible and impactful framework
2024 Framework assessed as credible, impactful and aligned with relevant guidelines and principles
Bond instrument type
2020 Sustainable bonds (green and social)
2023 Sustainability bond
Eligible use-of-proceeds categories
2020 Eligible green and social projects
2024 Nine green categories and three social categories
SPO provider name
2023 Moody's Ratings
2024 Sustainalytics
SPO assessment scope
2023 Second Party Opinion on sustainability credentials and alignment with ICMA GBP 2021 and SBP 2023
2024 Use of proceeds, project selection processes, alignment with principles and guidelines, environmental and social impact assessment