Responsible Forest-Based Sourcing
and FSC Supply Chain Management
Our Approach to Responsible Forest-Based Materials
Wang-Zheng Berhad (“WZB”) recognises that the responsible sourcing of paper, pulp and other forest-based materials is important to managing environmental and biodiversity-related risks within our value chain.
As part of our responsible sourcing approach, relevant operations within the Group apply Forest Stewardship Council (“FSC”) Chain of Custody (“CoC”) requirements to strengthen the traceability of certified forest-based materials from suppliers through purchasing, receipt, storage, processing and sale.
Within the Group, New Top Win Corporation Sdn. Bhd. maintains FSC Chain of Custody certification (ESTS-COC-222006). Its certification scope covers trading and converting activities and includes FSC Mix and FSC Recycled paper and paperboard product categories. The certification currently covers its Shah Alam and Klang locations.
The certification covers a range of paper-based product groups including coated and uncoated paper, newsprint, wrapping and packaging paper, speciality paper, paperboard, linerboard and other relevant paper products. CERT-2018-027-V07-FSC COC AUDIT…
Systematic FSC Chain
of Custody Management
WZB’s FSC-certified operation is supported by documented management procedures covering supplier evaluation, purchasing, material receipt and storage, material handling, production processing, volume control, sales and delivery, record keeping and FSC trademark controls.
The latest FSC surveillance assessment verified that these procedures were established and implemented. The FSC management system also identifies responsible personnel, incorporates training requirements and maintains relevant certification, supplier, purchasing, sales and material-accounting records.
This systematic application provides WZB with a structured mechanism to support the integrity and traceability of responsibly sourced forest-based materials throughout the applicable supply chain.
Responsible Sourcing Control Framework
| Area | WZB / New Top Win Practice |
|---|---|
| Recognised certification | FSC Chain of Custody |
| Certified material categories | FSC Mix and FSC Recycled |
| Operational activities | Trading and converting / cutting |
| Sites covered under current certification | 2 sites |
| Supplier control | FSC supplier register and certificate verification |
| Purchasing control | FSC claim, certificate code, product and quantity verification |
| Material handling | Identification and segregation of FSC-certified materials |
| Traceability | Purchase, inventory, processing, sales and volume records |
| Independent assessment | Periodic external FSC surveillance audits |
Responsible Supplier
Screening and Monitoring
Responsible sourcing also extends to WZB’s management of relevant upstream forest-product suppliers.
Under New Top Win’s FSC Chain of Custody system, an up-to-date register of FSC-certified suppliers is maintained. During the latest surveillance assessment, the register contained 32 FSC-certified suppliers, with supplier information including certification status and applicable materials subject to verification.
The FSC certification status and applicable product scope of relevant suppliers are checked against the FSC certification database. The existing control process requires verification at least annually and also before relevant purchase orders and invoice receipt, strengthening ongoing visibility over the validity of supplier certification.
This supplier-certification verification process forms part of WZB’s broader responsible sourcing controls and helps identify potential gaps in certification validity, material eligibility and supporting documentation before certified materials are accepted into the applicable FSC Chain of Custody system.
FY2026 FSC
Supplier Monitoring
| Supplier Monitoring Indicator | Current Disclosure |
|---|---|
| FSC-certified suppliers recorded in New Top Win's supplier register | 32 suppliers |
| FSC certificate status verification | At least annually |
| Verification before relevant purchase order | Yes |
| Verification before relevant invoice acceptance | Yes |
| Verification against FSC certification database | Yes |
| Supplier information maintained | Supplier name, certification information and materials supplied |
| Independent FSC surveillance assessment | Conducted |
Transaction-Level Supplier
Reporting and Traceability
For purchases made with FSC claims, relevant supplier transaction documentation is subject to review to confirm the material type, quantity, applicable FSC claim and supplier FSC Chain of Custody code.
During the latest FSC surveillance audit, the Company’s purchasing-control process was reviewed. More than 1,000 FSC-certified material purchasing documents had been received since the previous audit, with sampled invoices and delivery documentation found to contain the required FSC information.
This provides an additional layer of traceability beyond supplier certification status alone, linking the certified supplier, transaction documentation and forest-based material received.
Certified
Forest-Based Materials
WZB’s FSC-certified operations maintain quantitative records of FSC-certified material inputs and sales by product category. The latest New Top Win FSC surveillance report records material volumes across FSC Mix and FSC Recycled product categories for the audit period from 1 August 2025 to 31 July 2026.
Forest-Based
Material Performance
| Indicator | FY2026 |
|---|---|
| FSC-certified / FSC-claimed input volume | 45,281.193 MT |
| FSC-certified suppliers monitored | 32 |
| FSC-certified operations covered by periodic external surveillance | Yes |