<SEC-DOCUMENT>0001104659-26-067829.txt : 20260529
<SEC-HEADER>0001104659-26-067829.hdr.sgml : 20260529
<ACCEPTANCE-DATETIME>20260529063009
ACCESSION NUMBER:		0001104659-26-067829
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20251231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20251231
</ITEM>
</RULE>
FILED AS OF DATE:		20260529
DATE AS OF CHANGE:		20260529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Smurfit Westrock plc
		CENTRAL INDEX KEY:			0002005951
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPERBOARD CONTAINERS & BOXES [2650]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42161
		FILM NUMBER:		261038946

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		BEECH HILL
		STREET 2:		CLONSKEAGH
		CITY:			DUBLIN 4
		PROVINCE COUNTRY:   	L2
		ZIP:			D04 N2R2
		BUSINESS PHONE:		353 1 202 7000

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		BEECH HILL
		STREET 2:		CLONSKEAGH
		CITY:			DUBLIN 4
		PROVINCE COUNTRY:   	L2
		ZIP:			D04 N2R2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Smurfit WestRock plc
		DATE OF NAME CHANGE:	20240628

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Smurfit WestRock Ltd
		DATE OF NAME CHANGE:	20231226
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>tm2615832d1_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;SD</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SPECIALIZED DISCLOSURE REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Smurfit Westrock plc</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of the registrant as specified in
its charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ireland</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>001-42161</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>98-1776979</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of incorporation or organization)</B></P></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Commission</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>File Number)</B></P></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(IRS Employer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Beech Hill, Clonskeagh Dublin 4, D04 N2R2 Ireland</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>N/A</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Address of principal executive offices)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Zip code)</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Niall Keane, Group Company Secretary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+353-1-2027000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name and telephone number, including area code,
of the person to contact in connection with this report.)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Check the appropriate box to indicate the rule&nbsp;pursuant to which
this Form&nbsp;is being submitted, and provide the period to which the information in this Form&nbsp;applies:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#120;</FONT>
Rule&nbsp;13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January&nbsp;1 to
December&nbsp;31, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</FONT>
Rule&nbsp;13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended _____.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section&nbsp;1 - CONFLICT MINERALS DISCLOSURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Items 1.01 and 1.02 Conflict Minerals Disclosure and Report; Exhibit</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Conflict Minerals Disclosure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A copy of Smurfit Westrock plc&rsquo;s Specialized Disclosure Report
on Form&nbsp;SD and the Conflict Minerals Report for the calendar year ended December&nbsp;31, 2025, which is being provided as Exhibit&nbsp;1.01
hereto, are publicly available at www.smurfitwestrock.com as well as SEC&rsquo;s EDGAR database at www.sec.gov. Information on Smurfit
Westrock plc&rsquo;s website and SEC&rsquo;s website does not constitute a part of, and is not incorporated by reference into, this Form.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section&nbsp;3 - EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&thinsp;3.01 Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="tm2615832d1_ex1-01.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;1.01 - Conflict Minerals Report as required by Items 1.01 and 1.02 of this Form.</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
<TD STYLE="vertical-align: top; width: 3%">&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Smurfit Westrock plc</U></FONT></TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant)</FONT></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: May&nbsp;29, 2026</FONT></TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Ken Bowles</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ken Bowles</FONT></TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Vice President&nbsp;&amp; Group Chief Financial Officer</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2615832d1_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 1.01</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Smurfit Westrock plc</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Conflict Minerals Report</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the Reporting Period from January&nbsp;1, 2025
to December&nbsp;31, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B><U>OVERVIEW</U></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This Conflict Minerals Report (this
&ldquo;Report&rdquo;) for the period from January&nbsp;1, 2025 to December&nbsp;31, 2025, is presented as an exhibit to the Specialized
Disclosure Report on Form&nbsp;SD to comply with Rule&nbsp;13p-1 under the Securities Exchange Act of 1934, as amended, and Form&nbsp;SD
(together, the &ldquo;Rule&rdquo;). As used herein, and consistent with the Rule, &ldquo;conflict minerals&rdquo; are defined as columbite-tantalite
(coltan), cassiterite, gold and wolframite and their derivatives tin, tantalum, tungsten (such derivatives together with gold, collectively,
&ldquo;3TG&rdquo;), without regard to the location of origin of the conflict minerals, and &ldquo;Covered Countries&rdquo; refers to the
Democratic Republic of the Congo and any adjoining country. Smurfit Westrock plc (together with its subsidiaries, &ldquo;we,&rdquo; &ldquo;us,&rdquo;
&ldquo;our,&rdquo; the &ldquo;Company&rdquo; or &ldquo;Smurfit Westrock&rdquo;) was created in July&nbsp;2024 as a strategic combination
(the &ldquo;Combination&rdquo;) between Smurfit Kappa Group plc (&ldquo;Smurfit Kappa&rdquo;), one of the leading integrated corrugated
packaging manufacturers in Europe, with a large-scale pan-regional presence in Latin America, and WestRock Company (&ldquo;WestRock&rdquo;),
one of the leaders in North America in corrugated and consumer packaging solutions and a multinational provider of sustainable fiber-based
paper and packaging solutions. We are a global leader in sustainable, paper-based packaging with extensive scale, quality products and
geographic reach and diversity. We aim to be the &lsquo;go-to&rsquo; packaging partner of choice, bringing together highly complementary
portfolios and sets of capabilities benefiting customers, employees and shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December&nbsp;31, 2025, Smurfit
Westrock employed approximately 97,000 people and maintained operations in 40 countries, primarily in North America, Latin America and
Europe, and with some operations in Asia, Africa and Australia. We currently operate 57 paper mills, 450 converting plants, 70 recovered
fiber facilities, two wood procurement operations in Europe, two forestry operations in Latin America and 57 distribution facilities in
North America, and 30 other production facilities carrying on other related activities. In addition, we have approximately 308,000 acres
of forest plantations, the majority of which are owned and located in Latin America, which support mill operations in addition to propagating
trees for planting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The vast majority of products that
Smurfit Westrock manufactures or contracts to manufacture are made from renewable, wood fiber and/or recycled materials. We also manufacture
packaging machinery and permanent displays (the &ldquo;Relevant Products&rdquo;) that may contain electronic and other solid metal components,
a relatively small number of which may contain 3TG. As we determined that 3TG is necessary to the functionality of certain components
of the Relevant Products we manufacture or contract to manufacture, we are required to undertake a reasonable country of origin inquiry
(&ldquo;RCOI&rdquo;) to determine whether the 3TG originated in a Covered Country or is from recycled or scrap sources. Based on our inquiries,
we have reason to believe (i)&nbsp;certain of these products originated or may have originated in the Covered Countries and (ii)&nbsp;those
necessary 3TG metals are not or may not be from recycled or scrap sources. Accordingly, we performed due diligence in an effort to determine
the source and chain of custody of the necessary 3TG but were unable to determine its country of origin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><B><U>REASONABLE COUNTRY OF ORIGIN
INQUIRY AND DUE DILIGENCE PROCESS AND RESULTS</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We designed our RCOI and due diligence
measures to conform, in all material respects, with the framework set forth in the <I>Organisation for Economic Co-operation and Development
Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (Third Edition)</I> and the
related supplements for 3TG. The Company has established a Supplier Code of Conduct, accessible through our website, that requires our
suppliers to implement such policies and procedures as may be required to ensure that any minerals or products provided to the Company
do not contain 3TG metals from Covered Countries. We also maintain mechanisms for employees and suppliers to report possible improper
or unethical issues and matters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">suppliers and other third parties may report concerns on our website (www.smurfitwestrock.com); and</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">employees may report concerns through business channels, the legal department or our ethics hotline.</TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Our supply chain is both global and
complex. There are multiple tiers of suppliers between us and the original sources of the metal components we purchase, and these components
are multiple manufacturing steps downstream of smelters. As a result, we used a data-driven and risk-based approach (i)&nbsp;to identify
products manufactured by us or contracted to be manufactured by us during the reporting period that contain or may contain 3TG necessary
to their functionality or production and (ii)&nbsp;to determine if the 3TG has or may have originated from the Covered Countries. To identify
which metals, if any, are contained in these products, a cross-functional team reviewed relevant data resources, such as declaration/certification
surveys and procurement data. The team included individuals from the procurement, operations, product stewardship and legal departments.
We also distributed a survey to individual plant management teams of our manufacturing locations of packaging machinery and merchandising
display operations to identify products manufactured or contracted to be manufactured during the reporting period that potentially contained
3TG and, as applicable, the relevant suppliers of such products.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Based on the results of the reviews
and surveys, we endeavored to engage approximately 168 direct suppliers of materials that could potentially contain 3TG (the &ldquo;identified
suppliers&rdquo;), which we have determined is the most effective way to gather information on the source and chain of custody of 3TG.
For this reporting period, we requested that all identified suppliers either complete the Conflict Minerals Reporting Template (&ldquo;CMRT&rdquo;)
developed by the Responsible Minerals Initiative (&ldquo;RMI&rdquo;) or, if applicable, confirm to us that their responses had not changed
from the prior year. We reviewed, assessed and categorized more than 134 identified supplier responses to evaluate whether the materials
in question contained or may contain 3TG and, if so, whether any smelters in the identified supplier&rsquo;s supply chain sourced the
3TG from the Covered Countries. We utilized the audit results of 3TG smelters and refiners available through RMI as part of this analysis.
We reviewed this data against risk-based criteria developed by our team and grouped the supplier responses into categories indicating
the level of potential risk.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A majority of supplier responses were
categorized as no risk as they indicated that their products did not contain any 3TG.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We identified minimal-risk vendors
as those who use 3TG but have a high response rate to their surveys indicating that smelters in their supply chains are fully compliant
according to audits under the CMRT protocol.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Finally, we classified the responses
of certain suppliers as potential or high risk, as these vendors were unable to determine whether the products we purchased contained
3TG or whether the necessary 3TG therein originated in a Covered Country. We requested follow-up information from many of these suppliers
and repeatedly requested completed CMRTs from non-responding suppliers.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Based on the due diligence process
and analysis described above and undertaken by us, we concluded that we did not have sufficient information to identify which smelter(s)&nbsp;processed
the 3TG contained in the Relevant Products; therefore, we are unable to determine the smelters used to produce the 3TG in the Relevant
Products during the reporting period. Likewise, we have insufficient data to enable us to identify the country of origin of all 3TG in
the Relevant Products.</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B><U>RISK MITIGATION STEPS</U></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We intend to continue to engage with
suppliers as we pursue our commitment to the sustainable and responsible sourcing of materials and services, including identifying any
3TG in our products from Covered Countries. We expect our suppliers to comply with our Supplier Code of Conduct. Also, we expect our suppliers
to fully comply with applicable laws and to disclose to us if they source any 3TG in our products from Covered Countries.</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B><U>FORWARD-LOOKING STATEMENTS</U></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Certain statements contained in this
Report reflect our expectation with respect to future performance and constitute &ldquo;forward-looking statements,&rdquo; including within
the meaning of Section&nbsp;27A of the Securities Act of 1933, as amended, and Section&nbsp;21E of the Securities Exchange Act of 1934,
as amended. Forward-looking statements can be identified by words such as &ldquo;future,&rdquo; &ldquo;anticipates,&rdquo; &ldquo;believes,&rdquo;
&ldquo;estimates,&rdquo; &ldquo;expects,&rdquo; &ldquo;intends,&rdquo; &ldquo;plans,&rdquo; &ldquo;predicts,&rdquo; &ldquo;will,&rdquo;
&ldquo;would,&rdquo; &ldquo;could,&rdquo; &ldquo;can,&rdquo; &ldquo;may,&rdquo; and similar terms. Forward-looking statements are not
guarantees of future performance and our actual results may differ materially from the results expressed or implied in the forward-looking
statements. Forward-looking statements are subject to a variety of uncertainties, unknown risks and other factors concerning our operations
and business environment, are difficult to predict and may be beyond our control. Factors that could adversely affect our future performance
with respect to the matters discussed in this Report include the responsible sourcing of 3TG in our supply chain by our direct and indirect
suppliers; the effectiveness of traceability systems used by our direct and indirect suppliers to determine the source and chain of custody
of 3TG contained in our supply chain; and other factors described under the heading &ldquo;Risk Factors&rdquo; in Item 1A of our Annual
Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2025 and subsequent filings with the Securities and Exchange Commission.</P>

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