#1GJSL INTEGRATED ANNUAL REPORT ENTENDER PARA ATENDER 2021 JSL 02 NTRAL DE OPERAÇÕES ACCHINI SU der JSL JSL25#2JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT INTEGRATED REPORT / JSL 2021 III CONTENTS 3 INTRODUCTION ABOUT THIS REPORT MESSAGE FROM THE LEADERSHIP HIGHLIGHTS 2021 11 JSL OUR COMPANIES BUSINESS MODEL CORPORATE GOVERNANCE ETHICS AND COMPLIANCE 27 PLANNING AND FUTURE COMPETITIVE DIFFERENTIALS STRATEGY AND INVESTMENTS RISKS AND OPPORTUNITIES STRATEGIC SUSTAINABILITY MANAGEMENT 36 PEOPLE AND CULTURE HEALTH AND SAFETY APPRECIATION OF THE TRUCK DRIVERS PEOPLE DEVELOPMENT AND RESPECT FOR DIVERSITY 45 BUSINESS IMPACT RELATIONSHIP WITH SUPPLIERS EXCELLENCE FOR THE CUSTOMER TERRITORY AND COMMUNITIES 53 ENVIRONMENTAL MANAGEMENT NATURAL RESOURCES WASTE 60 CLIMATE CHANGE: OUR APPROACH INDICATORS AND RESULTS 66 FINANCIAL PERFORMANCE 69 GRI AND SASB SUMMARY ATTACHMENT 106 ASSURANCE REPORT 110 CREDITS AND CORPORATE INFORMATION < >#3JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE W Bad Sace PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY » CENTRAL DE OPERAÇÕES<< 10 74% par 3,0% 10 1.0% 13 p 197 265 15 215 148 Total de Cargas Pendantes SUMA Budren INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Performance de Aendimento Produtividade Agronics Obve 5-9.377.800 52775.00 113 9416 9416 Disponibilidade de de carrocerie CAMACK ubu MOSORMITTAL Predvidade CD ۵ INTRODUCTION ABOUT THIS REPORT MESSAGE FROM LEADERSHIP HIGHLIGHTS 2021 00971A GAST#4ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT JSL CLIMATE CHANGE: OUR APPROACH NEW TIMES 2021 WAS A JSL, the country's leader in logistics solutions and services, presents in this Integrated Annual Report a a summary of its indicators and outstanding projects for the year 2021. The document aims at detailing to the various stakeholders - employees, shareholders, investors, customers, regulatory agencies, suppliers and communities the investments, TRANSFORMATIONAL YEAR FOR JSL indicators and projects linked to long-term planning, considering financial and non- financial aspects. In 2021, the Company experienced a cycle of important development of its strategy. Acquisitions such as TPC, MARVEL and Rodomeu, position JSL as an even more relevant company in the Brazilian logistics market, with the capacity to service the entire production and logistics cycle of its customers. The Company prepares itself for a new cycle of development and opportunities - and uses this report to communicate its challenges and achievements. If you have any questions about the content of this report, write to [email protected] and [email protected]. Access this and other relevant documents of our accountability at https://ri.jsl.com.br. Enjoy it! STO QJS FINANCIAL PERFORMANCE GRI AND SASB SUMMARY 65L INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT GJSL JSL 4#5GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH ABOUT THIS REPORT GRI 102-32, 102-45, 102-46,102-47, 102-48, 102-50, 102-51, 102-52 JSL is based on several market - instruments notably the Global Reporting Initiative (GRI) Standards and the Integrated Reporting guidelines and SASB indicators, from the Value Reporting Foundation (VRF) The report also adopts the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and guidelines from the CDP Disclosure Inside Action to present information on topics associated with climate change, the carbon footprint and our management processes. The structuring of the document also takes into account the United Nations Sustainable Development Goals (SDGs), integrated into the 2030 Agenda. The report covers the period from January 1 to December 31, 2021, in an annual cycle, according to the previous edition. Social, environmental, economic-financial and governance data cover JSL S.A. and its already integrated business units and subsidiaries (Fadel, Transmoreno, TPC, Rodemeu and Marvel). Exceptions and scope variations are detailed in footnotes. The structure of the report seeks to cover aspects of organizational identity and culture, the business model, governance and management models, its financial and non- financial results and JSL's vision of the future. There are no omissions of mandatory information. The leadership from JSL validated the presentation of the Integrated Report and the application of integrated thinking in the preparation of the report. An important instrument to prioritize the topics addressed is materiality, which had its matrix built in 2020, for the first time in the context of the corporate reorganization that made JSL S.A. exclusively an operational logistics services company. The content of the report, validated by the Sustainability Committee and senior management, was submitted to external verification by KMPG. MATERIAL ISSUES GRI 102-40, 102-42, 102-43, 102-44, 102-45,102-46 The process that built JSL Materiality Matrix was carried out with the support of a specialized consultancy and counted on four stages: identification, prioritization, analysis and validation. In the first one, more than ten internal and external documents were consulted, including policies, guidelines, certifications, studies, trend research in sustainability and materiality from other companies. A workshop was also held with different areas for mapping the stakeholders to be consulted - the 2021 base remained focused on customers, employees, communities in which JSL is present, shareholders, the environment/society in general, the media and independent contractor and third-party drivers. In the prioritization stage, interviews and an online consultation were carried out, totaling 303 people involved. The analysis and validation stages resulted in the preparation of the matrix, which indicates the most relevant social, environmental, economic and governance topics for the company and was submitted for validation by the Sustainability Committee. The management of material topics has a short, medium and long term time horizon - and is related to JSL's strategy in the preparation of the report. FINANCIAL PERFORMANCE GRI AND SASB SUMMARY SAL INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT GJSL JST EL 5#6GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT MATERIAL ISSUES PRIORITIES Climate change and waste management Relationship with customers • Management of the company's emissions and carbon footprint in the different scopes. • Waste control in work processes. . Energy management, focusing on excellence and efficiency. • Excellence in service level and quality • Ensuring transparency in relationships GRI CLIMATE CHANGE: OUR APPROACH INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < SASB ODS TCFD GRI 300 series (302- energy; 305- emissions; 306 - waste and effluents) TR-RO-110a.1; TR-RO-110a.2; TR-RO-110a.3; TR-RO-120a.1 3,7, 12, 13, 14, 15 12 Corporate governance and compliance Impacts on communities and social investment People development and respect for diversity Ethics, integrity and conduct in the company's practices and relationships • Adherence to best governance practices • Targeting social investment to local needs •Transformative work in education, safety and other relevant topics Generating economic impact in the locations where JSL has operations • Good labor practices in divisions and business units • Professional development and qualification of employees Efforts for diversity, equity and inclusion • Combating forms of discrimination GRI 200 series (205- anti-corruption; 206 unfair competition) - GRI 300 series (307- environmental compliance) GRI 400 series (415- public policy; 419- socioeconomic compliance) 16 GRI 200 series (203- indirect economic impacts; 204- purchasing practices; 413- local communities) 1,2 GRI 400 series (401- employment; 404- training and education; 405- diversity and equal opportunities; 406- non-discrimination) 4,5, TR-RO-320a.2 8,10 AUDIENCES THAT HIGHLIGHTED THE TOPIC Recommended governance disclosures (a; b); strategy (a; b; c); risk management (a; b; c); and metrics and goals (a; b; c) . Directors • Customers • Members of the Sustainability Committee Sectoral Entities • Directors Members of the Sustainability Committee. Sectoral Entities • Customers Communities Suppliers •Other (financial institution, third-party drivers, investors, independent driver and media) Directors • Customers Communities . Members of the Sustainability Committee ⚫Sectoral Entities • Directors • Employees • Communities • Members of the Sustainability Committee 6#7GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING PEOPLE AND AND FUTURE CULTURE BUSINESS IMPACT MANAGEMENT MATERIAL ISSUES PRIORITIES Appreciation of the truck drivers Ensuring the integrity and well- being of road logistics workers Incentive to the financial sustainability of professionals Fostering and encouraging fleet renewal Economic- financial performance and business expansion Organic and inorganic growth of JSL's businesses GRI ENVIRONMENTAL CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE SASB ODS TCFD 3, 8, 10 • Discipline in capital allocation and financial management of the business Preparing the business for new development cycles 8,9, 12 • Technological innovation • Incorporation of incremental and disruptive technologies for the sector Valuing environmental efficiency and excellence through innovation INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < AUDIENCES THAT HIGHLIGHTED THE TOPIC • Directors Sectoral Entities • Other (financial institution, investors, independent driver and media) • Directors • Employees Sectoral Entities Suppliers •Other(financial institution, investors, independent driver and media) • Directors . Employees Sectoral Entities. Suppliers •Other (financial institution, investors, independent driver and media) 9 · Security and integrity of people and assets • • Assurance of control of security-related risks Protection and appreciation of life Management of operational risks linked to JSL's assets GRI 400 series (403- occupational health and safety) TR-RO-320a.f; TR-RO-320a.2; 3,8 TR-RO-320a.3 • Directors • Customers • Employees • Members of the Sustainability Committee Sectoral Entities 7#8JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH MESSAGE FROM THE LEADERSHIP GRI 102-14, 102-15 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2021 was a transformational year for JSL. This year we presented the best result in our history, we were able to implement an accelerated and consistent growth agenda without sacrificing profitability and shareholder returns. We reached a new level of revenue, which increasingly consolidates our leadership position in the Brazilian logistics market, and also increased our international presence. With the work of our people and our determination, we are already a company with R$ 5.6 billion in Gross Revenue (combined), also surpassing by 51% the projections built for our IPO process in September 2020. RAMON ALCARAZ JSL CEO Our growth delivery is based on the acquisition of five companies (in the last 18 months) and on the organic growth of JSL and each of the acquired companies that presented, in 2021, an average growth of more than 20%, compared to 2020. Our acquisition strategy proved to be assertive, seeking profitable companies with high growth potential and specialization that complement our service portfolio, our geographic presence and our client portfolio. In 2021, we carried out three acquisitions -Transportadora Rodomeu, TPC and Transportes Marvel - which are added to the two made in 2020 and with them, we added BRL 2 billion of Gross. Revenue to JSL, considering the UDM numbers of these companies In 2021, we signed new contracts in the total amount of R$ 4.1 billion with an average project execution term of 42 months. Sales were made mainly in the pulp and paper (30%), food and beverage (26%) and steel and mining (12%) sectors. In addition, of the new revenue, 75% were from new contracts with existing customers and 25% from new customers, which is yet another indication of the ability to cross-sell the current customer base and attract new customers. Two business verticals that gained traction in 2021 were the urban distribution of customers linked to e-commerce and international operations which, from the new contracts, already total more than R$ 216 million and R$ 450 million, respectively. Our business model proved to be resilient and allowed us to continue the accelerated growth process and at the same time protect our margins in a scenario of many challenges, which strengthens us and demonstrates our resilience and commitment to the optimization of our processes, reduction of costs and unique ability to negotiate with our suppliers and customers. A point of contribution to the 8#9JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT result for the year was the synergies with the acquired companies, where we captured R$ 13.5 million in 2021 - respecting the dates of the acquisitions. We preserve independence, with directors and managers coming from these companies being maintained as business leaders, especially in the conduct of commercial relationships and their operations, in order to allow them to accelerate their growth paths with STRATEGIC SOLIDITY "TODAY WE HAVE A COMPANY THAT IS LARGER AND BETTER PREPARED TO FULFILL OUR MISSION OF UNDERSTANDING AND MEETING THE NEEDS OF EACH CLIENT." profitability. We achieved the highest Net Profit in our history of R$ 273 million in 2021, with a margin of 6.3%, an increase of 6.6x compared to 2020. We had a 40% increase in Gross Revenue, 49% in EBITDA and 61% in Net Income. In addition to this growth, we beat the projected ROIC on the IPO of 9.5% for 2021 despite increasing our debt volume. The LTM ROIC in 4Q21 was 13.5%, considering the consolidated figures. We reinforce our commitment to growth with profitability. Net Capex for 2021 was R$ 749 million, mainly due to the acquisition of trucks and mechanical horses, especially for the start of compliance with the new contracts signed, for the expansion of the operation in Paraguay and the beginning in South Africa and for the renewal of the fleet of companies acquired in 2021. This scenario demonstrates the solidity of our business' sustainable growth strategy. We had our grade changed from D to B- in the most recent report published by CDP - Carbon Disclosure Project, a non-profit organization that has the largest database on environmental actions promoted by companies around the world. This assessment is above the global average for the transport and logistics sector, which have a C grade. We reaffirm our commitment to the decarbonization of our operations to combat climate change by signing the document "Entrepreneurs for the Climate" committing ourselves to emission reduction targets of GHGs in Brazil. To contribute to this commitment, we maintain our own fleet of trucks and mechanical horses with an average age of 3.9 years, approximately 5x smaller than the average of the Brazilian fleet. In addition, for the second year running, we received the Gold Seal in the Brazilian GHG Protocol Program, giving our emissions inventories transparency, integrity and reliability in reporting. Another initiative was the creation of the Mulheres na Direção (Women Behind the Wheel) project, conceived with the objective of training women who want to work as drivers or machine operators. We select and hire female trainee drivers, carrying out more than 360 hours of training so that they can take over their roles. We ended 2021 with a feeling of accomplishment, we were able to raise the company's level thanks to our team's commitment to improving internal processes, cost management and assertiveness in the M&A strategy. We are now even more motivated for 2022, focused on maintaining this pace of growth and delivering even more value to our customers, employees and shareholders. We thank our more than 25,500 direct employees, 55,000 third-party and third- party and independent drivers and our customers and investors for their trust! We remain confident in our growth plan and with the certainty that there is much more to come. RAMON ALCARAZ JSL CEO 9#10GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2021 IN HIGHLIGHTS 4.1 BILLION IN NEW CONTRACTS 273 MILLION NET PROFIT R$ 758 MILLION OF EBITDA 200 THOUSAND ORDERS/DAY OF DISTRIBUTION TO CUSTOMERS WITH ONLINE SALES FIVE COMPANY ACQUISITIONS (2020/2021): TPC, MARVEL, RODOMEU, FADEL AND TRANSMORENO START OF OPERATION IN SOUTH AFRICA + OPERATIONS IN SOUTH AMERICA = 313% GROWTH OUTSIDE BRAZIL, REACHING R$ 146 MILLION TARGET 2030 CONTRIBUTE TO THE HOLDING COMPANY FOR A 15% REDUCTION IN THE INTENSITY OF EMISSIONS (tCO, e/R$ MILLION) 2 10#11JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT JSL GRI 102-1, 102-2, 102-3, 102-4,102-5 OUR COMPANIES BUSINESS MODEL CORPORATE GOVERNANCE ETHICS AND COMPLIANCE ENVIRONMENTAL CLIMATE CHANGE: MANAGEMENT OUR APPROACH © ST FINANCIAL PERFORMANCE INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > JSL825 64502 BDF4D14#12JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Founded in 1956 by Julio Simões, in Mogi das Cruzes (SP), and currently headquartered in São Paulo, JSL S.A. is a Company controlled by the holding SIMPAR and, since 2020, listed on the São Paulo Stock Exchange (B3). A national leader in logistics services JSL offers a broad portfolio of services and solutions that range from cargo transport, dedicated services in the field and in industries, to the management of distribution chains, including storage, waste collection and retail supply. Known for its commitment to "Understanding to Serve" - which guides more than 25,400 employees with total dedication to Customers, JSL is committed to high quality, efficiency, satisfaction and trusting relationships with more than 1,300 companies from various sectors - food, consumer goods, chemical industry, pulp and paper and key sectors in the country, such as steel, automotive, sugar-energy and mining. Through the JSL brand and its subsidiaries, the company maintains more than 280 branches and 16,800 assets with operations in all states of Brazil and Argentina, Chile, Uruguay, Peru and Paraguay, a trajectory that has gained a new highlight in 2021 with the arrival in South Africa From the corporate reorganization that originated SIMPAR in 2020, simplifying the holding's structure to enhance the management and development of all its businesses, JSL started to hold assets focused exclusively on its area of expertise and, thus, refine its strategic positioning, with independent management and businesses that cover all aspects of road logistics. In 2021, the acquisition of new businesses was completed - Transportes Marvel, Pronto Express Logística S.A. (TPC) and Rodomeu. These moves are in line with the mergers and acquisitions strategy and, together with Fadel and Transmoreno, added R$ 2 billion in gross revenue to JSL, mainly reinforcing the company's presence in segments such as road transportation of high-quality frozen and refrigerated cargo, added value, urban logistics and transport of light vehicles and highly complex loads (chemicals, gases, heavy machinery, etc.). JSL JSL Entender para Atender At the end of the year, JSL recorded a net income of R$ 273 million and a consolidated Ebitda of R$ 758 million, already incorporating economic and financial data from the acquisitions of the last two years, respecting the consolidation dates of each company to reach this result Consolidated investments (Capex) for the year totaled R$749.1 million, including/excluding funds allocated to company acquisitions. 5J5L JSL 500 JSL QUALITY AND CREDIBILITY GET TO SOUTH AFRICA 12 CUST#13JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT DRIVERS • BUSINESS Solutions and services for industrial and social integration • MISSION Offer logistics services and solutions, with committed people, creating value for customers and shareholders, contributing to the development of the communities where it operates. • PRINCIPLES AND VALUES • Customer • Understanding to serve, ensuring continuous relationship People Make a difference in our business • Work Nothing is built without it • Simplicity Objectivity in actions, ensuring agility • Profit Essential to the growth and perpetuation of the business • VISION To remain as the leading logistics operator in the market, with the widest range of services and innovative solutions, recognized for its quality in line with customer needs. To be recognized for the professionalization of its management. Become a reference in the use and sale of assets. CLIMATE CHANGE: OUR APPROACH INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < 157 13#14JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT JSL IN FIGURES GRI 102-7 iii OVER 25 THOUSAND EMPLOYEES OVER 280 BRANCHES IN BRAZIL OVER 1 MILLION M² IN STORAGE CAPACITY EA OVER 16.8 THOUSAND OPERATING ASSETS OVER 1.3 THOUSAND CUSTOMER PRESENT IN 7 COUNTRIES: BRAZIL, PERU, CHILE, ARGENTINA, PARAGUAY, URUGUAY AND SOUTH AFRICA OVER 55 THOUSAND REGISTERED TRUCK DRIVERS с 8 OVER 7 THOUSAND SUPPLIERS ||| < > 14#15JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH OUR COMPANIES GRI 102-2, 102-6 INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT JSL has a broad and diversified business model in logistics services and solutions, dedicated to the needs of our customers in different sectors of the economy and aligned with the purpose of "Understanding to Serve". The breadth of portfolio and sectors allows resilience in scenarios of market volatility and a cash generation that supports investment needs, protection against risks and cyclical external factors that can affect the generation of results. According to customer demand, we can act as partners that maintain a base of manpower and assets - vehicles, machinery and equipment - called asset-heavy, with five-year profile contracts, or as providers of asset-light solutions (asset-light), meeting demands based on technology, connections to the third-party network and medium-term contracts. Services and solutions cover: • Dedicated logistics operations - Closed loop supply chain (CLSC) operations with step control and planning and management of supply and internal transport throughout the production cycle) as part of the customer's production process, so customized and specialized. 42% of our net revenue from services (R$1.753 billion) Cargo transport - transport between two points, which has a network of more than 100,000 third-party truck drivers and associates, integrating customers, truck drivers and business partners of the customers themselves. 36% of our net revenue from services (R$1.525 billion) • Urban distribution - delivery known as the last mile, consists of supplying points of sale (POS) and return management, with dry, refrigerated or frozen cargo with real-time temperature controls. 12% of our net revenue from services (R$508 million) Warehousing services - management of 1 million m² of warehouses and dedicated distribution centers capable of serving multiple customers, including packaging systems with packers and systems management for sales platforms, in addition to receiving, warehousing, sequencing and line supply of production. 10% of our net revenue from services (R$427 million) OUR ACQUISITION'S MANAGEMENT JSL has made important acquisitions in recent years. Management autonomy and business planning have given more solidity and integration to the subsidiaries, making them part of an increasingly connected network of services, while operating independently. See below this corporate structure and our main subsidiaries. 15#16GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT PRESENCE AND RELEVANCE IN ALL LINKS OF THE LOGISTICS CHAIN THROUGH ITS BUSINESS AND COMPANY PORTFOLIO, JSL IS CAPABLE OF SUPPLYING NEEDS FROM INDUSTRY TO URBAN RETAIL From the warehouse to the customer JSL and TPC guarantee the storage of cargo and products and the control of customer supply ⚫Internal logistics services also serve companies' dispatch and stock management •Warehousing and inventory management services Raw materials & industry Transport of raw materials and inputs directly to serve industries Closed-loop operation (CLSC), controlling stages of the customer's production cycle • From industry to warehouse Through JSL, Fadel from Marvel, Rodomeu and Transmoreno, we transport cargo and products from the industries to our own and customer logistics centers We work with complex loads such as dry goods, refrigerated frozen products, consumer goods, etc... SL SL In the field transport of commodities and raw materials CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE JSL EXTEASER PARA ATEARST In the city urban distribution JSL INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < SJSL EVARER PODA AGCEMB Circular economy . We contribute to the collection of waste and the management of reverse logistics for customers In industry Dedicated, internal logistics, freight and passenger transport, supply and handling services WITH ITS SERVICES, JSL AND ITS SUBSIDIARIES ARE PRESENT: OUR IMPACT FIGURES Average age of the Truck fleet: 3.3 years Present in 7 countries Urban transportation • We serve business customers with fleet and labor management In urban distribution, JSL and Fadel work at the retail, store and mini- warehouse service points Presence in 100% 16 of the domestic territory#17JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CORPORATE STRUCTURE FADEL PARAGUAY 99.9% FADEL TRANSPORTES 100% [B] FREE FLOAT 22.1% ABAETE COM. DE VEÍCULOS 99.9% HOLDING SIMPAR - 71.9% GJSL ENTENDER PARA ATENDER CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OTHER 6.0% QUICK LOGÍSTICA 99.9% QUICK ARMAZÉNS 99.9% FADEL HOLDING 100% YOLANDA 99.9% SINAL SERVIÇOS DE INTEGRAÇÃO INDUSTRIAL 100% MORENO HOLDING 100% RODOMEU 100% UNILESTE TRANSPORTES 100% LOCADEL VEÍCULOS FADEL SOLUÇÕES 100% 98.0% PRONTO EXPRESS LOGISTICA 100% RIOGRANDENSE NAVEGAÇÕES LTDA 100% INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < NETWORK OF SERVICES SUBSIDIARIES, CONNECTION AND INDEPENDENCE TRANSMORENO TRANSP. E LOG. 100% TPC LOGISTICA SUDESTE 100% TPC LOGISTICA SUDESTE 100% MARVEL 100% 17#18GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT OUR ACQUISITIONS GRI 102-10 FADEL Soluções em Logística CLIMATE CHANGE: OUR APPROACH INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < ⚫Urban distribution services, mainly in the food and beverage sectors Acquired in November 2020 •Employees: 4850 Gross revenue*: R$ 731.5 million * Numbers with base date in December/2021 MORENO . SOLUÇÕES LOGÍSTICAS • Transport of vehicles for global automakers Acquired in November 2020 • Employees: 366 Gross revenue*: R$ 190.6 million * Numbers with base date in December/2021 Transportadora • Transportation of high complexity . loads (machine, chemicals and gases) Acquired in May 2021 Employees*: 338 Gross revenue*: R$ 114 million * Numbers with base date in December/2021 TPC LOGISTICA INTELIGENTE Warehousing services for the cosmetics, electronics and pharmaceutical industries Acquired in June 2021 Employees: 4696 . • Gross revenue*: R$ 557.1 million * Numbers with base date in December/2021 MARVEL • National and international transportation of refrigerated, frozen and dry cargo Acquired in July 2021 Employees*: 888 Gross revenue*: R$ 372.6 million * Numbers with base date in December/2021 18#19GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT VALUE GENERATION > BUSINESS MODEL CAPITAL AS INPUT V HUMAN CAPITAL > Professional and career development > Over 25 thousand employees and more than 2 thousand added drivers and 10 thousand active third-party drivers in 2021 FINANCIAL CAPITAL > Gross Investment of R$ 643 million in CAPEX in expansion and R$ 78 million in renovation > Investment R$ 9.3 million in technology > Investment 28 million in other investments MANUFACTURED CAPITAL > Over 16,800 operational assets > 280 branches > Around 1,000,000 m² of storage SOCIAL AND RELATIONSHIP CAPITAL > Relationship with society > Leadership in road logistics in Brazil NATURAL CAPITAL > Development of decarbonization projects > Investment in research for actions to reduce emissions > Focus on waste management к Integrated service portfolio: Cargo Transport Commodity Logistics Internal logistics Chartering and Fleet Management with Labor Warehousing services Dedicated Logistics Operations Urban Distribution International certification AEO (Authorized Economic Operator), by the Federal Revenue, which facilitates international trade for customers HUMAN CAPITAL > Over 575,900 hours in training > 2,026 assistance provided to employees > JSL Top 10 of Indeed - Best Companies to Work for in Brazil. > GPTW of Fadel in 2021 (Best Companies to Work For) FINANCIAL CAPITAL > Operations in other countries (Argentina, Chile, Uruguay, Paraguay, Peru and South Africa) > R$ 273 million of Net Profit > ROIC: 13.5% ROE: 20.5% > Gross revenue R$ 5.1 billion > Fundraising R$ 1.5 billion in 2021 MANUFACTURED CAPITAL > Outflow capacity and availability > Fleet Renewal (Average fleet age 3.3 years) SOCIAL AND RELATIONSHIP CAPITAL > 83% of suppliers are located near the operations > Incentive program for local labor > Over R$ 642 thousand passed on to the Instituto Julio Simoes > Local engagement and dialogue with the social assistance network CAPITAL NATURAL > Contribute to the Simpar holding's goal of reducing emissionsintensity by 15% by 2030 > Assessment B - in 2021 of the Carbon Disclosure Project (CDP); > Emissions Management Program > Gold Seal in the GHG Protocol inventory > 80 socio-digital inclusion projects through reverse logistics of technology equipment > 12,255,185.03 GJ of fuels consumed 19#20JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY CORPORATE GOVERNANCE GRI 102-18, 102-19, 102-20, 102-23, 102-24, 102-26, 102-29 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT JSL's governance model is guided by the premises of high professionalism, independence, transparency and adherence to good practices. A publicly traded company, present on the Novo Mercado of B3, a Brazilian stock exchange, JSL follows the Code of Best Corporate Governance Practices of the Brazilian Institute of Corporate Governance (IBGC), with rules, instances and processes recorded in the Bylaws. The decision-making structure has as its highest body the General Meeting, responsible for deliberating matters as provided for by law, based on the participation of shareholders. It is up to the Board of Directors to design the strategic guidelines that guide the business. The Executive Board is responsible for the direct management of the company and its operations. Advisory committees are added to this structure, which deliberate and recommend actions to the Board based on their areas of expertise. Check details below. BOARD OF DIRECTORS Number of members 5 Independent members: 2 (40%) Election model: by shareholders, at the General Meeting •Mandate: one year, reelection permitted Responsibilities: supervise the strategic planning in its elaboration, covering economic, environmental and social topics; monitor performance; define policies and authorize financial operations; evaluate reports and balance sheets; establish performance and compensation targets; and elect and remove members of the Executive Board and committees Good practices: Chairman of the Board segregated from executive functions •Periodic meetings covering topics addressed by the Sustainability Committee Holding executive meetings on sustainability SEE THE COMPOSITION OF THE BOARD PF DIRECTORS AND THE CURRICULUM OF THE MEMBERS HERE. EXECUTIVE BOARD • Number of members 5 • Election model: by the Board of Directors Mandate: two years, reelection permitted Responsibilities: ensure the proper execution of processes, operations and projects integrated to the corporate strategy; propose administrative actions in line with the Board of Directors' guidelines Good practices: • Executives with experience in the private sector and high expertise in the logistics sector Integration of the ESG agenda into executive activities and objectives SEE THE COMPOSITION OF THE EXECUTIVE BOARD AND THE CURRICULUM OF THE EXECUTIVES HERE. 20#21GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT JJS OREO COMMITTEES CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT ETHICS AND COMPLIANCE • Number of members 3: • 1 being independent Responsibilities: advise the leadership and teams responsible for internal controls, risks and compliance in complying with standards and the Code of Conduct; monitor preventive actions for cases of violation and non- compliance; ensure the application of the anti-corruption policy; monitor indicators related to the Compliance Program and suggest improvements. AUDIT Number of members 3: 2 being independent Responsibilities: the non-statutory body supervises the quality and integrity of reports, adherence to standards and regulations and the adequacy of risk management and independent audit processes. SUSTAINABILITY Number of members 3: 1 being independent Responsibilities: advises the Board of Directors on social, environmental, economic and governance issues, with a member of the Board of Directors of SIMPAR, a member of the Executive Board of JSL and an independent member FINANCIAL • Number of members 3: • 1 being independent Responsibilities: analyze financial operations, recommend improvement actions and monitor the implementation of measures to respond to business demands. It has an executive director, a member of the Board of Directors and an external member TECHNOLOGY AND INNOVATION • Number of members 3: 2 being independent Responsibilities: Evaluate scenarios, recommend investment decisions, study new business models and analyze opportunities, strategies and impacts on customer behavior and on the business LEARN MORE ON THE COMMITTEES HERE 21#22JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < ETHICS AND COMPLIANCE GRI 102-16, 102-17, 102-25, 103-2, 103-3 | 205, 103-2, 103-3 | 206, 205-1, 205-2, 205-3 JSL is committed to ethical behavior. The company maintains a structure dedicated to the matter, covering all levels of the organization, including the Board of Directors, through the Internal Controls, Risks and Compliance (CRC) area and the Ethics and Compliance Committee, reinforcing that the reporting line of this structure is made to the Audit Committee. In business routines, the Compliance Program and its management are behavioral markers and encourage teams to always act in accordance with legal provisions, internal rules and management policies. JSL's Code of Conduct reiterates our commitment to preventing misconduct, fraud, acts of corruption, conflicts of interest or ethical violations that could expose and negatively affect the company and its stakeholders. The issue of conflict of interest is explicitly addressed. In the code, it is reiterated that JSL does not accept any situations and/or activities that imply a threat to the integrity or to the values, principles and missions of the company, from the decisions of administrators to the daily conduct in the areas and units. COMMITMENT TO ETHICAL VALUES AND A CULTURE OF INTEGRITY Other policies are also adopted by JSL, in line with the guidelines of the SIMPAR holding, to ensure transparency and ethics in its activities: Bidding Participation Policy; • Donation and Sponsorship Policy; • • Gifts, Entertainment and Hospitality Policy; Policy of Interaction with the Public Power. The Compliance Program is aligned with the guidelines of the CRC area to develop the work assumptions of all companies controlled by SIMPAR. The following activities are part of the pillars of the program: • · Mapping and continuous review of compliance, image and corruption risks - every two years, the risks are assessed by managers and directors in terms of probability of occurrence and impact/ severity, with annual tests of controls and mitigation measures; Transparent Line - this is a channel available to internal and external audiences to ask questions about the program, the Code of Conduct and anti-corruption policies. Contacts are made by phone 0800 726 7250 and by e-mail [email protected]; Corporate communication - information about the Code of Conduct and its guidelines is periodically disclosed to employees via corporate email and, to those who do not have access to a computer, through compliance dialogues conducted by managers and facilitators in the CRC area; Engagement and training - the topic is constantly addressed and updated with senior management, and employees receive training on the Compliance Program. • Management and approval of third parties - all third parties that register on the JSL database are subject to consultations such as analysis of the regularity of the CNPJ, presence on slave labor lists and lists of bodies, entities and regulators (CEIS, CNEP, CEPIM etc.). JSL applies customized approval for third parties considered critical, with the evaluation of documents and additional consultations, as well as the signature of a declaration of conformity by the partners. 22#23JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT OUR APPROACH INTEGRATED REPORT / JSL 2021 CLIMATE CHANGE: FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CHECK OUT, BELOW, OUR MATURITY IN THE COMMITMENTS ASSUMED IN ETHICS AND INTEGRITY FOR 2021: COMMITMENT FOR 2021 Continuous improvement and expansion of the list of existing monitoring with the systematization of some that are currently performed manually, aiming at greater efficiency. Review to improve the Code of Conduct. Implementation of a system that will provide the management of regulatory aspects (permits, licenses, etc.) in a systematic way, which is currently performed manually. Completion of internal controls tests. Improvement of the supplier approval system. OUR RESULTS Until 2020, the company had 21 monitorings. In 2021, 16 were added, totaling 37. In 2022, the same commitment will be maintained. In line with strategic planning, the Company made new acquisitions during 2021. In view of this, and considering its commitment to replicating the pillars of the compliance program for these companies, it chose not to review its code of conduct, seeking to prioritize the standardization of processes in those companies. In 2021, there was progress in the review of process and testing flows. Implementation is expected to be completed in 2022. By 2021, 75% of internal controls tests had been achieved. For 2022, the completion of tests of controls for medium and high risks is expected. Started the review of the approval questionnaire to more efficiently meet the risk matrix of third parties. FIGHTING CORRUPTION GRI 205-2 At JSL, all operations are assessed for risks related to corruption. The topic is in the matrix of risks and internal controls and covers both illegal acts carried out by employees in the provision of services and non-compliance in the interaction with the public administration. Every year, JSL employees are trained on the Code of Conduct and Anti-Corruption Policies. Added to these are training related to the Compliance Program, also linked to corporate policies, and the availability of the JSL Whistleblower Channel. Some departments considered critical, such as Commercial, Procurement and Public Tenders, receive customized training. In 2021, the trainings covered more than 13,300 people, in five thematic axes (Anti- Corruption Law and the Compliance Program, Code of Conduct, Whistleblower Channel, Anti-Corruption Policies and Risk Management Policy). 100% OF OPERATIONS ASSESSED FOR CORRUPTION RISKS 23#24GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY JSL GOVERNANCE BODY MEMBERS INFORMED AND TRAINED IN ANTI-CORRUPTION INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2019 2020 2021 Region Informed Trained Informed Trained Informed Trained number 28 9 18 7 16 5 Southeast % 100% 32.14% 100% 38.89% 100% 31.25% Data from 2019 and 2020 reviewed. For 2021, data is related to JSL, TPC, Fadel, Transmoreno and Rodomeu. EMPLOYEES INFORMED AND TRAINED IN ANTI-CORRUPTION, BY REGION 2019 2020 2021 Region Employees Informed Trained Informed Trained Informed Trained number 1,169 1,165 1,333 1,318 2,202 1,755 N % 100% 99.66% 100% 98.87% 100% 79.70% number 1,585 1,503 2,097 1,613 3,534 1,841 NE % 100% 94.83% 100% 76.92% 100% 52.09% 00 number 1,715 1,687 1,512 1,497 1,182 1,032 CO % 100% 98.37% 100% 99.01% 100% 87.31% number 7,791 7,057 7,435 6,623 16,251 7,670 SE % 100% 90.58% 100% 89.08% 100% 47.20% number 1,169 1,093 1,056 967 2,328 1,066 S % 100% 93.50% 100% 91.57% 100% 45.79% Data from 2019 and 2020 reviewed. For 2021, data is related to JSL, TPC, Fadel, Transmoreno and Rodomeu, with the acquisition of new companies, we are in the process of informing and training employees. 24#25GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE EMPLOYEES WHO HAVE BEEN INFORMED ABOUT AND TRAINED IN ANTI-CORRUPTION POLICIES AND PROCEDURES, BY EMPLOYEE CATEGORY INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < 2019 2020 2021 Categories Employees Informed Trained Informed Trained Informed Trained number 22 15 14 11 29 15 Executive Board % 100% 68.18% 100% 78.57 100% 51.72% number 124 124 113 112 189 116 Management % 100% 100% 100% 99.12% 100% 61.38% number 197 194 192 185 319 197 Coordination % 100% 98.48% 100% 96.35% 100% 61.76% number 276 263 266 257 538 299 Supervision % 100% 95.29% 100% 96.62% 100% 55.58% number 3,287 2,947 3,136 2,829 4,464 2,724 Administration % 100% 89.66% 100% 90.21% 100% 61.02% number 9,523 8,962 9,712 8,624 19,958 10,013 Operational % 100% 94.11% 100% 88.80% 100% 50.17% Data from 2019 and 2020 reviewed. For 2021, data is related to JSL, TPC, Fadel, Transmoreno and Rodomeu, with the acquisition of new companies, we are in the process of training of the entire leadership and other employees. 25#26ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH JSL FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT GUST COMMUNICATION AND CASE INVESTIGATION The JSL Whistleblower Channel records complaints, reports and communications of potential cases of non-compliance with laws, regulations and corporate policies, preserving anonymity. Since 2016, it has been outsourced and is available to employees, third parties, service providers and customers. The channel operates 24 hours a day, seven days a week, and can be accessed by calling 0800-726-7111 or through the website www.contatoseguro.com.br/jsl. The investigation process is carried out by the CRC team and may result in disciplinary measures and/or preventive action plans. To ensure the impartiality of the investigation process and eliminate conflicts of interest in this process, complaints made against members of the CRC area, statutory directors and members of Boards and Committees observe a specific communication and investigation matrix. COMPLAINTS 2019 2020 2021 Number of complaints identified through the mechanism 1163 931 1157 Number of 1106 853 1076 complaints addressed 564 545 433 complaints resolved Number of Number of complaints filed before the reporting period resolved during this period 332 502 205 STO 26#27ØJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT PLANNING AND FUTURE COMPETITIVE DIFFERENTIALS STRATEGY AND INVESTMENTS RISKS AND OPPORTUNITIES > STRATEGIC SUSTAINABILITY MANAGEMENT < >#28JSL is present in a sector that makes businesses possible, drives the economy, provides efficiency to production chains and guarantees the supply of the population and industries with essential inputs and resources for life. Aware of the responsibilities linked to this contribution, the company prepares and executes its long-term planning, advocating the creation of perennial, sustained and shared value with its stakeholders. Fundamental for this are trust - recognition of the quality in the offer of integrated solutions, the capillarity and scale of the business, the company's resilience through the diversification of services and sectors and the investment in people and technology that accelerates and qualifies services. G BUSSE 55 JSC para Atender#29COMPETITIVE DIFFERENTIALS AS A LEADER IN ITS SEGMENT, JSL BETS ON ITS DIFFERENTIALS AND REINFORCES THEM THROUGH THE EXECUTION OF STRATEGIC PLANNING. GET TO KNOW THE BUSINESS SUCCESS FACTORS AND HOW THEY ARE DRIVEN IN OUR ROUTINE 1 5 PEOPLE WITH EXPERTISE IN CUSTOMIZATION: Attention to the development and training of professionals results in teams prepared and engaged to develop and implement products and services suited to the reality of each Customer, with expertise and seniority in their positions in the business. CONSOLIDATION OPPORTUNITY: The need for investments makes Brazil promising in infrastructure and logistics, while JSL positions itself as the largest company in the sector in the midst of a market that is fragmented. 2 6 LEADERSHIP AND STRONG GROWTH HISTORY: Leader or in a prominent position the segments in which the company is present, with the intention of growing more in areas with clear opportunities to gain market share. The company has experienced significant growth in business scale and has operations leaders with close ties to customers, who know the history of the sector and the segments in which customers are inserted. AVERAGE FLEET AGE: The continuous renewal of the fleet is part of JSL's commitment to safety, customers and the environment. Younger than the national average, the fleet is a reflection of the efficient sales and asset trading model and the alliance with large groups. 3 7 BUSINESS, SERVICE AND CUSTOMER DIVERSIFICATION: Acting in different businesses, which offer a broad portfolio of services in more than 16 economic sectors. In this way, the company has the possibility of gaining scale, building loyalty, expanding contracts and cross-selling. MARKET RECOGNITION: The positive reputation is based on quality and safety attributes, as well as the ability to anticipate and understand customer needs for 65 years. 4 OPERATIONAL COMPETENCE: The company is recognized for the level of service combined with the generation of benefits for customers, with more productivity in its logistics chain and benefits in competitiveness.#30Constellation STRATEGY AND INVESTMENTS The business philosophy of "Understanding to Serve" remains an important driver of the strategic plan In line with the evolution USL of the corporate structure, JSL was endowed with independence and autonomy consistent with its size and experience to design avenues of growth that have been explored in recent years. They are: Integration with customers - walking side by side with the customer to understand and meet their demands; Synergies - promote synergies with new companies, both in terms of scale gains (negotiations with suppliers) and banking relationships (renegotiations with lower interest rates). Connect the services offered by the company, expanding participation in active customers, exploring cross-selling, opportunities, and reaching other countries, such as South Africa and Paraguay; • Introduction of new services - increase logistics integration with projects that integrate the company's existing portfolio; • Customization - be at the customer's service and know how to serve them according to the indicators of their success; . • Third-party drivers and associates- maintenance of relationships of trust and value, with a focus on partner development; • Increase in added value of services - maximize the return on invested capital through new and/or additional services that promote asset excellence; • • Expansion and diversification of the client portfolio - being present in different sectors and bringing innovations that help clients to operate in a more efficient, safe and qualified way, with an eye on new companies and underexplored sectors; Sustainability advance in the incorporation of social, environmental, governance and economic assumptions into senior leadership decisions, seeking to maximize positive impacts and control risks and negative impacts; - •Technology - develop new solutions that meet your business needs and your operating strategy, such as technologies aimed at automating warehouses and developing software that integrate the entire logistics chain: customer, JSL and drivers; Strategic acquisitions - accelerate growth with participation in segments and/ or geographic regions, adding value to the business beyond organic growth; • International expansion - seek new markets in different countries and customer segments, meeting their needs abroad, such as South Africa and Paraguay; • Return on invested capital - ensure high profitability and return to investors and shareholders, through results- oriented resource allocation.#31The year 2021 was marked by a new cycle of growth and development addressed in the strategic planning, whose foundations were laid in the previous year. The acquisition strategy, for example, was intensely accelerated, with five acquisitions- of companies between November 2020 and July 2021. The companies acquired by JSL are important vectors of the growth strategy. Together, they add R$ 2 billion to gross revenue, R$ 169 million to net income and could generate up to R$ 45 million in synergies already identified. In addition to increasing the company's scale and value, Fadel, Transmoreno, Rodomeu, TPC and Marvel expand the reach of the business including outside Brazil, adding other countries to the map of operations - and, above all, generate complementarity of sectors, such as transportation of refrigerated cargo, of high complexity and urban distribution, of gases, chemicals, machinery, equipment and general cargo. As a reflection of this strategy, the company ended 2021 with 17% organic growth. The company also extended the average term of contracts to 42 months, recorded the best quarter in its history (third of 2021), with a 17% increase in gross revenue from services, 20% of which specifically in acquired companies and 16% in original operations from JSL. Another strength of these acquisitionsis the ability to expand service to 16 different sectors of the economy, increasing the share of these segments in revenue and minimizing the risk of dependence on specific areas. JSL's agenda for the future keeps a close eye on the need to combine business consolidation and acquisition operations with organic growth, as well as meticulous control of leverage. Likewise, issues related to excellence for the customer and safety of the operation are priority themes for the company and its leadership for 2022. ACQUISITIONS IN NUMBERS $ R$ 1.3 BILLION INVESTED BY JSL IN FIVE ACQUISITIONS (2020-2021) 45 MILLION SYNERGIES IDENTIFIED OVER 11 THOUSAND NEW COLLABORATORS ADDED TO THE JSL TEAM R$ 2 BILLION IN ADDED REVENUE#32CAPEX: REALIZED 2021 AND FORECAST 2022 JSL's investment management follows both business and Capex expansion always linked to future revenue already contracted. It is also linked to the contractual components with its customers and to its commitments to maintaining JSL JSL the average age of the fleet, in compliance with its objectives of market positioning and increasing operational efficiency. Net Capex for 2021 was R$ 749 million, mainly due to the acquisition of trucks USL JSL D GJ5L and mechanical horses, especially for the start of compliance with the new contracts signed, for the expansion of the operation in Paraguay and the beginning in South Africa and for the renewal of the fleet of companies acquired in 2021. Additionally, we had a 51% reduction in the sale of assets that, in part, were kept in operation to temporarily absorb the increase in demand in the segments we operate. In 2022, the forecast is for net Capex to reach R$ 400 to R$ 700 million. The value is mainly linked, with the arrival of new companies, to better negotiations in the purchase of assets and easier access to financing lines; technology, the expansion of the fleet of trucks and machines; investments linked to contractsalready executed and under negotiation,, not including acquisitions; concern for the environment and the efficiency guaranteed to our customers. ROIC UDM 13.5%, ROE 20.5%. R$ 4.1 BILLION OF NEW CONTRACTED REVENUES WITH AN AVERAGE TERM OF 42 MONTHS#33RISKS AND OPPORTUNITIES GRI 102-11, 102-15, 102-30 JSL's Integrated Risk Management has in its matrix the Financial, Operational, Compliance, Image, Health and Safety risks, which are managed based on the Company's Risk Management Policy, including the identification, assessment, treatment, monitoring and communication of risks that may have a financial impact and interfere with the Company's strategic plan. Risk control actions are carried out at all levels of the Company and at various stages. From the evaluation stage, the treatment is defined, in accordance with the definition of the Board of Directors. It is up to the administrators and the Board of Directors to determine the responses to the identified risks. The Internal Controls, Risks and Compliance area is responsible for supporting them in the definition of action plans for handling and ensuring the implementation of the plans. The risk management process is based on the Coso methodology, version 2017, of the Committee of Sponsoring Organizations of the Treadway Commission, and seeks to integrate the ISO 9001 and ISO 31000 standards, thus adapting the governance and management of Information Technology Control Objectives for Information and Related Technologies (Cobit). The risks specifically associated with climate change and its impacts (read more in Climate Change) are identified through a self-assessment process, with the participation of the Sustainability Management and the Sustainability Committee. After identification, the risks are documented and categorized, for further evaluation of the causes, consequences and probability of materialization. After the assessment, risk treatment, monitoring and communication are defined. Climate risks are managed from a regulatory, operational, reputational, market and value chain point of view. LEARN MORE ACCESS THE JSL 2021 REFERENCE FORM AND FIND OUT THE DETAILS OF ALL THE FACTORS AND RISKS MONITORED BY THE COMPANY: HERE. CLIMATE CHANGES IMPACTS ARE IDENTIFIED, ASSESSED, TREATED AND MONITORED#34STRATEGIC SUSTAINABILITY MANAGEMENT The strategic management model incorporates the Sustainability Policy applied by all JSL operations, covering stakeholders through the development of projects committed to priority themes: climate change and waste management; impacts on communities and social investment; customer relationship; corporate governance and compliance; people development and respect for diversity; appreciation of the truck drivers; economic/financial performance and business expansion; technological innovation; and security of people and assets. The Company's leadership is directly involved in the development of practices focused on the ESG agenda. The Sustainability Committee, composed of JSL's CEO, coordinator, independent member and leaders, advises the Board of Directors in relation to socio-environmental issues, guides and supervises the formulation of guidelines, projects and goals. Added to this internal mobilization are several partnerships and alliances that highlight the company's commitment to relevant agendas in its sector. GOVERNANCE AND INTERNAL ENGAGEMENT Board of Directors: validates the Sustainability Committee's positions in line with JSL's business vision. Sustainability Committee: promotes the incorporation of Sustainability in the company's strategy, decisions and purpose; it influences the integration of the theme in the different areas of the company and in the relationships with the stakeholders; makes recommendations to the Board. Executive Sustainability Academy: aligns all the companies of the SIMPAR Group; presents good practices, exchange of experiences, themes and trends; promotes meetings with experts. Sustainability Working Groups: transform guidelines into action plans; develop and create projects; validate the main actions, projects and activities with the Committee. LEADERSHIP FOCUSED ON ESG STRATEGIES AND PRACTICES#35о SUSTAINABILITY POLICY, APPLIED IN OPERATIONS, COVERS ALL STAKEHOLDERS ESG PRACTICES AND COMMITMENTS • • Valuing financial results based on fair commercial relationships, services that add value to customers and diversification of businesses and segments; Efficiency in the use of natural resources, in line with the National Solid Waste Policy; Contribution to the development of communities around the operations; •Personal and professional appreciation of employees, drivers, independent contractor and third-party drivers; • Promoting value creation in lasting partnerships with suppliers. ESG GOALS: Contribute to SIMPAR's goal of reducing emissions intensity by 15% (tCO2/R$ million by 2030). ESG-RELATED COMPENSATION: The Company has a bonus program (Short-Term Incentive) linked to the achievement of individual annual goals. All leaders who are part of this program have goals related to employee safety, retention and development. Today there are more than 100 leaders with at least two goals covering the topics above on their individual dashboard that can have up to seven goals. PARTNERSHIPS AND ALLIANCES GRI 102-12 • United Nations (UN) Global Compact, since 2020; Na Mão Certa Program, since 2007; • Community and Protection Network, in 2021, which mobilizes and supports the public services that make up the protection network for the rights of children and adolescents; Partnership with Instituto Liberta; Business Pact for Integrity and Against Corruption of the Ethos Institute, since 2018 (JSL and TPC). It also participates in the institution's Integrity Working Group; Movimento Mulher 360, since 2019; Citizen Company since 2018; Brazilian GHG Protocol Program and Public Emissions Registry, since 2019; •Participant, since 2018, of the Carbon Disclosure Project (CDP), having evolved since then and achieved a B- rating in the 2021 cycle; Entrepreneurs for the Climate, in 2021, launched by the Brazilian Business Council for Sustainable Development (CEBDS); •Rodomeu supports the Na Mão Certa program, the Ilumina Foundation and Espaço Pipa. ⚫TPC since 2009 maintains the Seal of Ethnic-Racial Diversity, from Salvador City Hall.#36ØJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT INTEGRATED REPORT / JSL 2021 ENVIRONMENTAL CLIMATE CHANGE: MANAGEMENT OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT PEOPLE AND CULTURE HEALTH AND SAFETY APPRECIATION OF THE TRUCK DRIVERS PEOPLE DEVELOPMENT AND RESPECT FOR DIVERSITY#37JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE People are at the heart of JSL's priorities. With a team of 25,497 employees and more than 12,000 added drivers and third parties with whom we interact in 2021, the Company focuses its investments on health and safety, encouraging new talent and professional development. - Present in 19 states, with operations in 100% of the national territory and also with operations in Argentina, Chile, Uruguay, Peru, Paraguay and South Africa, JSL has a team composed of people with different profiles, ages and time at the company - integrated into an organizational culture that has the challenge of growing while maintaining respect for the individual through listening and welcoming. It was these beliefs that led JSL, in 2021, to be ranked among the 10 best companies to work for in Brazil by Indeed, and Fadel to be recognized with the GPTW seal, one of the most significant awards for the best companies to work in the world. PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE G GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT GJSL 37#38JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL CLIMATE CHANGE: MANAGEMENT OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY HEALTH AND SAFETY GRI 103-2, 103-3 | 403, 103-2, 103-3 | 416, 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-9, 403-10, 416-1 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT ۵ ۵ CULTURA DE SEGURANÇA ZERO ACIDENTES Having safety as a non-negotiable value, JSL follows the principles of the Zero Accident Safety Culture in all its operations, involving employees, independent contractor and third-party drivers. Investment in training begins when employees are integrated, who, after training, are monitored in their activities. Each function meets a standard of safe practices, established by procedures and periodically audited by checklists. In addition, periodic campaigns and continuous actions are carried out in all operations and branches, encouraging individual and collective safe behavior. Culture has a direct impact on the organizational climate and, thus, contributes to operational and financial results and to socio-environmental issues, including health and safety. JSL understands that the behavior and attitudes of leaders are reflected in the value given to life in all processes, areas and teams. The Zero Accident Safety Culture Program includes training and is based on behavioral workshops with active methodologies, seeking to value how each individual is responsible for their own safety. It also has the CEO Manifesto, in which the CEO reinforces the value of respect for life in the Company. The routines included in the program's actions are: 1. Safety Walk - See and Act 2. Management Moment - Training and Daily Safety Dialogue (DDS) 3. Behavioral audit 4. Weekly meeting on Health, Safety and Environment 5. Monthly Health, Safety and Environment Committee - Critical analysis; 6. Communication and treatment - deviations, incidents and accidents; 7. Routine matrix. The routines of the leaders will be carried out through a Company's internal application. JSL's health and safety policies cover risk mapping, communication, engagement and structuring systems to monitor critical factors. All hazards are identified according to each activity, in addition to being classified according to control criteria. When integrating into their functions, employees are guided and monitored for a week by monitors, who continue to supervise the teams. Each function meets a standard of safe practices, established from checklists, monitored and periodically updated. In surveying hazards and classifying risks, control items are used to neutralize them, for example: training, qualifications and operational procedures, awareness campaigns, audits and field inspections. In addition to the adoption of new technologies, such as the use of drones in forest areas, capable of TRAINING ZERO ACCIDENT CULTURE HIGH LEADERSHIP 40 EMPLOYEES IMPACTED OPERATIONAL LEADERS 1,224 HOURS OF DEDICATED TRAINING 38#39JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL CLIMATE CHANGE: MANAGEMENT OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT < > improving and monitoring all processes to ensure the physical integrity of employees. Health and safety management encompasses the monitoring and evaluation of proactive and reactive indicators and audits by specialists in monitoring risks to the health of employees and controlling risk factors to people's physical integrity or lives. Risk control is carried out in the field with the support of applications and specialized systems that optimize time and filter information on deviations and non- compliances, sending them automatically to those responsible for quick action. A corporate team is responsible for reviewing operational routines, monitoring and providing the necessary support in cases of accidents and/or health issues, analyzing and guiding operations related to corrective and preventive actions. In 2021, a process of cultural transformation was initiated, with mentoring work involving the CEO and senior leadership, in order to expand and level specific occupational health and safety knowledge. Accident rates (see table) were calculated on the basis of 1,000,000 hours worked. All information was taken from the accident indicators of JSL and its subsidiaries. Outsourced workers and service providers are not included in this disclosure, and the company does not currently expect to have this control consolidated. Unfortunately, JSL recorded three employee deaths in 2021. The fatality rate was stable compared to 2019. FOCUS ON PREVENTION AND COMPREHENSIVE HEALTH OF THE ENTIRE TEAM These actions are recognized by the Company's customers and partners. In 2021, the Company received 5 certificates of recognition for excellence in safety management. In parallel with actions aimed at safety, the Ligado em Você Program offers support o employees and their families in health, social, psychological and legal matters. The initiative was reinforced WORK ACCIDENTS Number of hours worked Number of fatalities resulting from work-related injuries Fatality rate resulting from work-related injuries due to the Covid-19 pandemic, offering employees, independent contractor and third-party drivers prevention guidelines, health tips and monitoring for suspected cases of contamination. 2019 2020 Employees Employees 2021 Employees 33,066,625.00 28,094,964.00 49,525,882.00 2 0 3 0.06 0 0.06 Number of serious work-related injuries (excludes fatalities) Rate of serious work-related injuries (excludes fatalities) 39 31 65 1.18 1.11 1.31 Number of work-related injuries (includes fatalities) 78 62 68 Rate of work-related injuries 2.35 2.20 1.37 (includes fatalities) 39#40128-6212 GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE APPRECIATION OF THE TRUCK DRIVERS GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Programa Ligado em Você reaches drivers GJSL To support truck drivers who travel the country from North to South, JSL carries out several actions dedicated to these professionals. The Ligado em Você Caminhoneiro Program, an extension of the Ligado em Você, was offered to drivers in the Covid-19 pandemic, providing a 24-hour service channel to their independent contractor and third-party drivers. Entender para A JSL Dder para Attinder WASED M2927 Through a dedicated and centralized structure, in 2021 vaccination campaigns were carried out, as well as emergency aid, support service and clarification of doubts at stopping points, monitoring of suspected and confirmed cases of Covid-19, dissemination of guidance videos, assistance to families in isolation and psychological and financial support. Extender pa ACCHINI SL der D1373 FACCH TECHNOLOGY AND FINANCING Investment in technology is also at the service of truck drivers. With the application (which is under development) JSL Freight, connected to the Operations Center, cargo transport professionals have a direct communication channel with JSL, which allows the optimization of routes and the promotion of additional cargo to the base of drivers, according to their displacement, helping to reduce costs. In addition to allowing the payment of Charter Freight, the application paved the way for migration to the BBC digital account, the financial arm of the SIMPAR holding, in place of the payment card. Thus, professionals can use resources in a simpler and broader way, in addition to having additional benefits offered by BBC, such as financing for new and used vehicles. 164 DRIVERS SERVED BY LIGADO EM VOCÊ CAMINHONEIRO ABOUT 16 THOUSAND DIGITAL ACCOUNTS FOR FREIGHT PAYMENT R$11.5 MILLION IN USED VEHICLE FINANCING IZB-6363 40#41JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH PEOPLE DEVELOPMENT AND RESPECT FOR DIVERSITY GRI 103-2, 103-3 | 401, GRI 103-2, 103-31405 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT In order to boost the professional development of its team, in 2021 JSL revised its management model and its People Cycle program - which, through annual assessments, identifies the performance of employees. The initiative counts with a group and the construction of development paths, which makes it possible to detect the need for training and qualification plans and seek concrete data to promote growth opportunities within the company, for the development of future leaders. GRI 404-2 JSL has approximately 3,000 partner establishments, including educational institutions (formal education, universities, language and computer schools, and professional training courses), which are available to employees at more affordable prices. PROFESSIONAL GROWTH AND INCLUSION MAKE THE DIFFERENCE Specific training and professional development programs are also maintained, such as: MARVEL: allowance for courses, graduations and specializations. In 2021, it developed an internal training and development platform for all employees (corporate university). The highlight was the Marvelpro project, an internal platform with several courses and specific tracks for different areas of activity. The Manager Development Program (PDG) and the Analyst Development Program (PDA) are also maintained. •TPC: PAT - Annual Training Plan ensures development and/or reinforcement in all topics necessary for teams. There are programs established for that: VLE - Virtual Learning Environment (easy access platform, with several training topics for all employees); Knowledge Pills, subjects of high relevance to the day to day are worked • on a monthly basis by invited managers; TPC Leaders Academy, learning path for leaders. TRANSMORENO: POI (Internal Opportunity Program) enables the employee to progress in his/her career, offering the development of the necessary skills. • CORPORATE UNIVERSITY: JSL launched its new corporate university in the first quarter of 2022. JSL University was created with the purpose of linking learning programs and the development cycle of employees. The syllabus is divided into six development pillars: Safety, Technical-Operational, Behavioral (soft skills), Technology, Method and Leadership, based on the principle that our people and culture are the basis of this structure. Another JSL commitment is to diversity. With the objective of promoting a more inclusive and diverse work environment, the Diversity Respect Program focused its efforts, in 2021, on the female audience, in line with the company's adherence to Mulher 360, a business movement for the economic development of women. The Women in Management program involved 12 professionals, with at least six months of experience as Category E drivers, who were hired as trainees for between 45 and 90 days, with the possibility of permanent placement. Additionally, a specialized consultancy carried out training on unconscious biases with the Executive Board, truck drivers, sponsor truck drivers, trainees and managers of the branches that received these drivers. Committed to Sustainability, the Company monitors and is challenged to promote the performance of women, blacks and professionals over the age of 55 in different titles and operations, including leadership positions, and reinforce efforts aimed at young apprentices and people with disabilities. 41#42GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT OUR PROFILE GRI 102-8 EMPLOYEES BY TYPE OF EMPLOYMENT CONTRACT AND GENDER* 2019 2020 2021 Type of contract Male Female Total Male Female Total Male Female Total Indefinite period 11,771 1,489 13,260 11,895 1,504 13,399 21,399 3,833 25,232 Definite Period 145 24 169 27 7 34 233 32 265 TOTAL 11,916 1,513 13,429 11,922 1,511 13,433 21,632 3,865 25,497 * Data for 2019 and 2020 has been revised. Adjustments also apply to the tables in the Attachment. TRAINING AND EDUCATION GRI 103-2, 103-3 | 403, 103-2, 103-3 | 404, 404-1,404-3 JSL has procedures to train employees, which are based on processes such as the LNT, an acronym for surveying the need for training that allows leaders to indicate key training topics. The objective is to apply training cycles consistent with the needs of each functional group. DIVERSITY - INDICATORS 15,762 BLACKS AND BROWNS 34.71% BLACKS AND BROWNS IN THE LEADERSHIP 15.16% WOMEN 4.44% OF PEOPLE OVER 55 YEARS OLD 10.74% OF WOMEN IN LEADERSHIP >>>>Mulheres naDireção OVER 360 HOURS OF DEDICATED TRAINING +130 CURRICULUMS 12 PLACES 100% OF WOMEN HIRED LEARN MORE ABOUT THE PROGRAM HERE LEARN MORE CHECK OUT ALL OUR PEOPLE INDICATORS IN THE ATTACHMENT 42#43JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT 66 THE COMPANIES ACQUIRED GAVE MUSCLE TO THE BUSINESS STRUCTURE, BRINGING SCALE GAINS TO JSL INTEGRATED REPORT / JSL 2021 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT འ་ "JSL's business structure, diversified within the various segments in which it operates, is one of its great differentials. Ir provides resilience even in adverse scenarios. The company is present from road freight transport to dedicated services in areas such as agribusiness. This wide range allows you to deliver quality results. I also highlight the ability to make acquisitions, such as those made throughout 2021. The companies acquired gave muscle to the business structure, bringing scale gains and making JSL even more attractive to the market. Today, the company is at a differentiated level of value." Gilberto Xandó Independent member of the board of directors "Reference in road logistics in Brazil and Latin America, with its more than 16,800 operational assets, 20,000 employees and 1,300 large customers, JSL moves wealth in 16 different sectors of the economy. It prioritizes an open, proactive management structure focused on teamwork, with performance goals aligned with clear strategies, which has ensured sustainable and profitable growth. Its actions are aimed at innovation and the acquisition of new businesses, within ethical principles and compliance standards, which include assessment of the quality and integrity of published financial and non-financial information." Paulo Baraldi Independent Member of the Audit Committee "JSL has stood out remarkably in the segments in which it operates. In my view, the company's great differential is the training and qualification it offers to its employees. From the first steps within the corporation, we are guided on the sustainability policy and on the environmental responsibility of our activities. These are topics of great relevance to the company." Valdineide Amorim de Oliveira Truck driver 43#44JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH JSL'S PROACTIVITY AND OPENNESS TO DIALOGUE MADE ALL THE DIFFERENCE FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT < "JSL has been a partner of Fundação Toyota do Brasil since 2021 in actions aimed at reducing the impact of its operations on the environment. We present our projects and, always working together, we seek and define a way to act in the regeneration of forests. JSL's proactivity and openness to dialogue made all the difference in choosing the best opportunity. The company is part of the Águas da Mantiqueira Project, and has financially supported the ecological restoration of the Santo Antonio do Pinhal (SP) region, which is part of the Serra da Mantiqueira, the eighth most important biome in the world. Viviane Mansi Director of Communications, Public Relations and Sustainability - Toyota do Brasil President Toyota do Brasil Foundation "In addition to maintaining a remarkable evolution in the accounting, financial and ESG controls spheres, with permanent monitoring by the Audit Committee, the company has been deepening and improving its practices in these areas, which are promptly incorporated into the acquired companies. Also worthy of note is the concern of senior management with the environment and with encouraging diversity, topics that should occupy the market's attention in 2022." Luiz Paes Independent Member of the Audit Committee 66 "JSL recorded strong growth and consolidated businesses in a challenging year. It expanded the revenue base from acquisitions, diversified services, segments served and geographic coverage, while maintaining financial discipline, liquidity and profitability. After the corporate reorganization and IPO, the evolution of governance and internal controls, the transparency of ESG information for the market and the policy of valuing human capital are evident. JSL's market leadership, combined with the history of quality of its services, allows the company to provide complete solutions and offer personalized service to its customers." Regina Nunes RNA Capital Consultoria 44#45JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE BUSINESS IMPACT RELATIONSHIP WITH SUPPLIERS EXCELLENCE FOR THE CUSTOMER TERRITORY AND COMMUNITIES INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > JSL Enderparador#46JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT Aware of the importance of quality of the relationship with suppliers, customers and communities, JSL invests in actions that promote and reinforce partnerships with these stakeholders. Thus, the company promotes lasting relationships and the generation of value with suppliers, working in the communities surrounding the operations and contributing to local development. APPRECIATION OF LOCAL SUPPLIERS BENEFITS COMMUNITIES ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY JS Entender para Ater INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT < > CABO WICKBOLD KO Pão Pão Integr 46#47JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT RELATIONSHIP WITH SUPPLIERS GRI 102-9, 103-2, 103-3 | 204, 103-3 | 308, 103-3 | 414, 204-1, 414-1 JSL's Supplier Management prioritizes the hiring of local suppliers - installed in the same state as the branch -, whose approval process requires compliance with procedures that meet principles and conditions that ensure accounting, tax, environmental, human rights and labor regularities, especially the non- occurrence of child or slave-like labor. Throughout 2021, JSL maintained 7,110 suppliers in its supply base, 83% of which are local. The categorization of partners covers automakers, fleet maintenance companies, suppliers of fuel, uniforms and PPE, tire manufacturers, office supplies and technology partners. The supplier must declare to be aware of the JSL Code of Conduct, answer a due diligencequestionnaire, sign a declaration of compliance and submit documents and judicial inquiries to evaluation before services are contracted or supplied. In case of any irregularity, the supplier is automatically blocked. In the last three years, the company has maintained an average of 60% of local suppliers in operating units that have greater representation regarding expenses with suppliers, as these operations represent more than 60% of said expenses. 7 OVER THOUSAND SUPPLIERS PERCENTAGE OF NEW SUPPLIERS HIRED BASED ON SOCIAL CRITERIA (%) 2019 2020 2021 Total of new suppliers that were considered for contracting Total of new suppliers selected based on social criteria 2,292 1,536 1,489 906 1,367 1,461 Percentage of new suppliers hired based on social criteria (%) 39.53 89.00 98.12 98.12% NEW SUPPLIERS UNDERWENT EVALUATION OF SOCIAL CRITERIA $ R$ 1.6 BILLION IN CONTRACTS 47#48JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT EXCELLENCE FOR THE CUSTOMER CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > The slogan Understanding to Serve is the guideline followed by JSL to exceed customer expectations and strengthen the business relationship, through the involvement of different business areas, from the initial project to the delivery of the contracted service, offering the necessary support to meet all specifications during and after carrying out the logistics services. Throughout the process, the sharing of strategies with the customer and JSL's managerial autonomy guarantee the necessary agility in decision-making. Develop a sustainable and long-term relationship with customers from more than 16 economic sectors, enabling scale gains, loyalty, contract expansion, sales, negotiation and cross-selling. The good relationship, based on trust, and the flexibility offered by JSL allow the joint resolution of challenges and the creation of opportunities. With the low supply of trucks, generated in the also challenging context of the Covid-19 pandemic, JSL proposed to customers the use of dedicated trucks. The initiative, in addition to solving a matter of timing, with 500 dedicated trucks, allowed the company and customers to plan the expansion of this mode of transport for 2022. Satisfaction surveys, carried out by a dedicated team, monitor relationship management. Weekly meetings with commercial managers address the team's performance. In 2021, JSL sought to improve the satisfaction survey. A practice that will be adopted twice a year from 2022 to help with one of the company's biggest relationship management challenges. Other mechanisms of continuous relationship and engagement with customers are the manifestations in the Customer Service, data reported to the Whistleblower Channel and the Transparent Line, social networks and documents such as the Integrated Annual Report. GRI 102-43 MAINTAINING 10 BIGGEST CUSTOMERS FOR OVER 25 YEARS 48#49JSL INTEGRATED REPORT / JSL 2021 PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL TERRITORY AND COMMUNITIES GRI 103-2, 103-3 | 413, 413-1, 413-2 In its sustainability policy, JSL highlights social actions as one of its principles, by promoting the quality of life of the population that, directly or indirectly, has contact with the Company. Thus, the company aims to act through socially responsible conduct, seeking to align expectations and demands of the community with its business. The Company prioritizes the investment in initiatives that seek to mitigate the impacts and risks of operations in the communities where it operates, as well as initiatives that promote innovative and sustainable services and solutions. The company encourages the hiring of local suppliers and labor, generating value for communities, work and income. GRI 203-1. Hiring local workers helps in the development of communities and in the possible reduction of turnover, contributing to the business, for example. On the other hand, the company also affects local communities through the movement of trucks (dust, shaking, emissions from vehicles, wear and tear of road networks, etc.) or the presence of the company itself; mitigation and control actions are developed in response. In 2021, based on the Social Vulnerability Index (SVI) of the municipalities surveyed by SIMPAR, considering the data on work, health, safety, education and revenue from local operations, JSL defined actions to be developed by 2023. With the participation of employees and local institutions, the initiatives prioritize road safety, training young people, professional qualification and fighting sexual exploitation on the roads. The action mapped the most vulnerable municipalities for the company to contribute with investments in infrastructure and support services. In locations considered to be of high social criticality, the study was deepened based on the perceptions of local stakeholders. SVI MAPS COMMUNITIES AND GUIDES CHILD SAFETY, EDUCATION AND PROTECTION ACTIONS 49#50JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT PRIORITY MUNICIPALITIES PARAUAPEBAS SVI: 71.58 Employees: 1354 Residents: 1195 MOL: 88.26% Surrounding municipalities: Canaã dos Carajás, Ourilândia do Norte, Tucumã, Curionópolis. TRÊS LAGOAS SVI: 58.79 Employees: 568 Residents: 507 MOL: 89.26% Surrounding municipalities: Aparecida do Taboado, Água Clara, Ribas do Rio Pardo, Inocência, Brasilândia. MOGI DAS CRUZES SVI: 57.71 Employees: 3148 Residents: 1170 MOL: 37.17% Surrounding municipalities: Região Alto Tietê (Itaquaquecetuba, Suzano, Poá, Biritiba Mirim, Salesópolis, Arujá, Guararema, Santa Isabel, Ferraz de Vasconcelos). MS PA CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE PE INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > CABO DE SANTO AGOSTINHO SVI: 88.55 Employees: 383 Residents: 119 MOL: 31.07% Surrounding municipalities: Paulista, Olinda, Igarassu. BA EUNÁPOLIS SVI: 74.32 Employees: 451 Residents: 340 MOL: 75.39% Surrounding municipalities: Belmonte (Barrolândia), Santa Cruz Cabrália, Porto S RJ SP RESENDE SVI: 62.10 Employees: 886 Residents: 397 MOL: 44.81% Surrounding municipalities: Itatiaia, Porto Real. DUQUE DE CAXIAS SVI: 76.51 Employees: 368 Residents: 103 MOL: 27.99% Surrounding municipalities: Belford Roxo and São João de Meriti *The data presented is based on the survey carried out in the first half of 2021 SVI: Social Vulnerability Index Scale of variation: from 0 to 100 MOL: Local Labor#51JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT Você Quer? Você PODE! FORMAR PARA TRANSFORMAR VOCÊ QUER, VOCÊ PODE Launched in 2021, in partnership with Instituto Ser+, the Você Quer, Você Pode (You want it, you can) program is aimed at training young people who live in shelters or in situations of social vulnerability. The action contributes to self-knowledge, self-esteem and talent discovery. All participants were hired after training, as young apprentices. At the end of the pilot project, 24 young people graduated and 05 were hired as apprentices at JSL. We will contribute to Holding SIMPAR's goal to train 1,000 young people in 2022 through the program. INSTITUTO JULIO SIMÕES GRI 203-1 One of the initiatives carried out by JSL since 2006 is the support to the Julio Simões Institute, which focuses on channeling the social investments of the SIMPAR Group companies and ensuring the relationship with the community. The institute transfers investments to social institutions in several Brazilian states, where JSL and other companies of the SIMPAR holding have operations. The main impact of donations is the guarantee of basic rights. Therefore, actions are developed aimed at education, health, nutrition, housing, among others. There is also economic impact by allowing professionals to be hired to assist in the development of projects. In 2021, more than R$ 642 thousand were invested, impacting 1,328 people. VOLUNTARY ACTIONS AND DONATIONS GRI 413-1 In 2021, as in previous years, the company invested in voluntary actions that mobilized employees and partners. Among the outstanding campaigns is the donation of food baskets to families and institutions in situations of social vulnerability, the Winter do Bem project (more than 1,200 winter clothes collected from June 2 to 25, 2021) and the Solidarity Christmas - more than 25 tons collected, distributed to 69 institutions on a national scale - as well as the donation action of logistical transport of food from Curvelo (MG) to an association in the region of Mogi das Cruzes (SP), with 12 tons of food transported, covering more than 780 km and benefitting 300 young people from the association. UNITED BY THE VACCINE GRI 203-1 In 2021, in a joint action with the holding companies, supplies were donated to support vaccination against Covid-19. The company donated inputs in the Vale do Paraíba region (SP). Chambers for the conservation of vaccines, thermal boxes with thermometers (for conservation), recyclable ice coils, computers, among other materials were donated. The survey of the necessary inputs, as well as the locations selected for destination, was carried out through contact with mayors and health secretaries. From July to October 2021, more than R$ 186 thousand were invested. 51#52JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT PERCENTAGE OF OPERATIONS WITH ENGAGEMENT ACTIONS AND GENERATING POSITIVE IMPACTS ON LOCAL COMMUNITIES 2019 2020 2021 Social impact assessments, including gender impact assessments, based on participatory processes 6.90% 52.30% 100.00% Environmental impact assessments 0.70% 0.80% 3.12% and continuous monitoring Public disclosure of the results of environmental 100.00% 100.00% 100.00% and social impact assessments Local development programs based on 100.00% 100.00% 80.25% the needs of local communities Stakeholder engagement plans based 0.00% 100.00% 95.01% on mappings of these parties Committees and processes for broad consultation with the local community including vulnerable groups 0.00% 12.50% 15.18% Work councils, occupational health and safety commissions and other employee representative bodies to discuss impacts 22.70% 25.80% 13.93% Formal complaint and claim processes by local communities 100.00% 100.00% 99.38% Due to the specificities of its operations, JSL may have some impacts on the communities where it operates. Among the monitored and evaluated impacts are: dust, trepidation, road safety (truck traffic), GHG emissions, wear and tear of road networks, noise emission and accidents in passenger transport. Also considered impacts: traffic accidents; being run over; increase in vehicle circulation; wear and tear of road networks; emission of pollutants and emission of noise and accidents in the transport of passengers. GRI 413-2 COMMUNITY ENGAGEMENT HELPS IN IMPACT ASSESSMENT 52#53JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT USL USL207 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT = < > ENVIRONMENTAL MANAGEMENT BYO-0275 NATURAL RESOURCES WASTE#54JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT JSL is committed to preventing or minimizing negative impacts on the environment generated, directly or indirectly, by the provision of its services. To this end, it seeks to quantify and assess the impacts on all operations and units. The promotion of eco-efficiency in all processes, through the efficient use of energy and natural resources, the development of technological solutions that are less aggressive to the environment and the maintenance and renewal of the fleet, is incorporated into the Company's business strategy. STRATEGIC ALLIANCE JSL and its automaker client Toyota signed a partnership to support the Águas da Mantiqueira project, for each company to restore one hectare of forest in the municipality of Sapucaí Mirim (MG), in Serra da Mantiqueira. The region is one of the largest mineral water provinces in the world, with about 500 km in length, and passes through municipalities in three states: São Paulo, Rio de Janeiro and Minas Gerais. The ecological restoration will contribute to the development of around 2,500 species of native plants and will allow the absorption of up to 200 tons of CO2, in addition to helping in the recovery of hydrographic basins and in the conservation of fauna. JS trader Para Ad PROGRAM CONTRIBUTES TO THE ABSORPTION OF UP TO 200 TONS OF CO, 2 54#55JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < NATURAL RESOURCES The efficient and rational use of energy, with priority given to the application of technologies capable of reducing environmental impacts, is among the priorities of JSL's Sustainability Policy. In 2021, the company maintained free market contracts, one of the ways to improve its energy matrix. GRI 302-1 The contracting of energy in the free market increased by 21% in 2021, implying greater consumption of renewable energy in the company Other actions adopted are the use of LED lamps and the continuous monitoring of the global consumption of electricity, with management goals based on kilowatt/employee/day metrics. 2019 CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES (GJ) ENERGY CONSUMED (GJ) 2020 2021 2019 2020 2021 Diesel Gasoline 77,189.96 Airplane gasoline GLP GNV 0.00 TOTAL 4,737,782.36 3,764,782.58 4,897,358.12 Electricity 139,518.25 130,902.63 166,454.89 60,733.27 65,262.61 Heating 0.00 0.00 0.00 1,340.46 3,204,313.90 4,077,100.12 417.25 0 Cooling 0.00 0.00 0.00 6,734,343.26 Steam 0.00 0.00 0.00 0.00 1,772.35 TOTAL 139,518.25 130,902.63 166,454.89 7,903,033.22 11,698,736.34 8,020,626.68 Note 1: 2019 and 2020 data was revised. The increase in the 2021 data takes into account the fuels controlled by the company (scope 1). JSL S.A, FADEL, Transmoreno, TPC (from June/2021), Rodomeu (from August/2021) and Marvel (from September/2021) were considered. Note 2: the sources of the conversion factors used were these. CONSUMPTION OF FUELS FROM RENEWABLE SOURCES (GJ) Ethanol Biodiesel TOTAL TOTAL ENERGY CONSUMED (GJ) 2019 2020 2021 Fuels from non- renewable sources 8,020,626.68 7,903,033.22 11,698,736.34 2019 2020 2021 19,755.50 12,150.90 0 0 12,297.78 544,150.90 Fuels from renewable sources Energy consumed Energy sold 19,755.50 12,150.90 556,448.69 139,518.25 130,902.63 166,454.89 0.00 0.00 0.00 19,755.50 12,150.90 556,448.69 TOTAL 8,179,900.43 8,046,086.75 12,421,639.92 Note 1: 2019 and 2020 data was revised. The increase in the 2021 data takes into account the fuels controlled by the company (scope 1). JSL S.A, FADEL, Transmoreno, TPC (from June/2021), Rodomeu (from August/2021) and Marvel (from September/2021) were considered. Note 2: the sources of the conversion factors used were these. Note 2: Biodiesel started to be reported in 2021 55#56GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY WASTE GRI 103-2, 103-3 | 306, 306-1, 306-2, 306-3, 306-4, 306-5 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Waste management is part of JSL's routine, guided by the concept of reduction, reuse, recovery and recycling in operational routine. All waste management is based on current legislation and internal procedures, including the company's Environmental Management Manual. Contracts with certified companies guarantee efficient and safe collection, storage and recycling. In line with the National Solid Waste Policy, the Company meets the requirements of the NBR 12,235 standard, which regulates the storage of hazardous solid waste. Lubricating oils are sent to the recycling process and the process ensures that they are re-entered into the production chain, preventing disposal in the environment. Through technological innovation, in 2021, as a pilot project, a management software was implemented in 57 JSL units with the objective of carrying out control and management in a standardized way. Waste contaminated with grease and oils is destined for co-processing and the disposal of electronic equipment and vehicle batteries follows current regulations. JSL still works to encourage the practice of reverse logistics with customers and employees. This year's report refers to the Intermodal unit. Other units and acquired companies are adapting/ consolidating their data so that the complete report is made in the next cycle. TOTAL WASTE GENERATED, BY COMPOSITION (T)* Category Used Lubricating Oil (OLUC) Used Invertible Tires Automotive batteries 2019 2020 2021 Type (hazardous or non-hazardous) (additional information) Hazardous Generated quantity (t) Generated quantity (t) Generated quantity (t) 279.93 136.98 4.75 Non-Hazardous 1,209.32 814.16 194.19 Hazardous 1,739.51 2,052.08 4.37 Non-Hazardous 181.46 32.74 0.02 Non-Hazardous 592.62 706.82 72.10 Class I Waste - Contaminated Domestic/Organic Hazardous 1,191.36 505.58 97.62 Non-Hazardous 2.745,45 1,135.87 757.40 TOTAL 7,939.74 5,383.87 1,130.45 Paper/Cardboard/Plastic Metals MANAGEMENT SOFTWARE STANDARDIZES AND CONTROLS WASTE MANAGEMENT *Information for 2021 is relevant only to the JSL Centro Logístico Intermodal unit. Other units will be added in the next cycle. 56#57JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY 17-280€ Gangrector RNTRC ETC-00124318 JSL Entender para Atender GJSL Entender para Atender eutilize, Recicle. 16.00 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Due to the diversity of businesses, waste generation is specific to each unit; therefore, two major categories were added other hazardous waste and other non-hazardous waste. They include sludge/ effluent, wood, vehicle parts, electronic products, general liquid waste, rubber, belt, brake lining and drum, health waste, civil construction waste, non-contaminated miscellaneous solid waste and glass. TOTAL WASTE NOT INTENDED FOR FINAL DISPOSAL, BY COMPOSITION IN METRIC TONS (T)* 306-4 Composition Used Lubricating Oil (OLUC) Used Invertible Tires 2019 Quantity not intended for 2020 Quantity not 2021 Quantity not intended for intended for final disposal (t) 279.93 final disposal (t) final disposal (t) 136.98 4.75 1,209.32 814.16 194.19 Automotive batteries 1,739.51 2,052.08 4.37 Paper/Cardboard/Plastic 181.46 32.74 0.02 Metals 595.62 706.82 72.10 Class I Waste - Contaminated Domestic/Organic 1,191.36 505.58 97.62 0.00 0.00 0 TOTAL 5,197.20 4,248.36 373.05 *Information for 2021 is relevant only to the JSL Centro Logístico Intermodal unit. Other units will be added in the next cycle. 57#58JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < TOTAL WASTE NOT INTENDED FOR FINAL DISPOSAL, PER RECOVERY OPERATION, IN METRIC TONS (T)* Hazardous waste Preparation for reuse Recycling Other recovery operations (specify) TOTAL NON-HAZARDOUS WASTE Preparation for reuse Recycling Co-processing 2019 2020 2021 Outside the organization/Offsite Total Outside the organization/Offsite Total Outside the organization/Offsite Total 3,211.00 3,211.00 2,694.64 2,695.00 0 0 0.00 0.00 0.00 0.00 266.31 266.31 0.00 0.00 0.00 0.00 0.00 0.00 3,210.80 3,211.00 2,695.00 2,695.00 266.31 266.31 0.00 0.00 0.00 0.00 0.00 0.00 1,983.00 1,983.00 1,554.00 1,554.00 9.12 9.12 0.00 0.00 0.00 0.00 97.62 97.62 1,986.40 1,983.00 1,553.72 1,554.00 106.74 106.74 5,197.20 5,194.00 4,248.36 4,249.00 373.05 373.05 TOTAL TOTAL WASTE NOT INTENDED FOR FINAL DISPOSAL *Information for 2021 is relevant only to the JSL Centro Logístico Intermodal unit. Other units will be added in the next cycle. 58#59JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < TOTAL WASTE DESTINED FOR FINAL DISPOSAL, BY COMPOSITION IN METRIC TONS (T) GRI 306-5 TOTAL WASTE DESTINED FOR FINAL DISPOSAL, PER OPERATION, IN METRIC TONS (T)* 2019 2020 2021 Hazardous waste Within the organization/ Onsite Composition Quantity intended for final disposal (t) Quantity intended for final disposal (t) Quantity intended for Incineration with energy recovery final disposal (t) Used Lubricating Oil (OLUC) 0.00 0.00 0 Incineration without energy recovery Landfill Used Invertible Tires 0.00 0.00 0 Other disposal operations Automotive batteries 0.00 0.00 0 TOTAL 2021 Outside the organization/ Offsite Total 0.00 0.00 0 28.03 0 326.94 0.00 0.00 0 354.97 Paper/Cardboard/Plastic 0.00 0.00 0 NON-HAZARDOUS WASTE Metals 0.00 0.00 0.00 Incineration with energy recovery 0.00 0.00 Class I Waste - Contaminated 0.00 0.00 0 Incineration without energy recovery 0 20 Landfill 757.40 757.40 Domestic/Organic 2,745.54 1,135.87 757.40 Other disposal operations 0.00 0.00 Other waste (non-hazardous) 0.00 0.00 0 TOTAL 757.40 757.40 Other waste (hazardous) 0.00 0.00 0 TOTAL WASTE INTENDED FOR FINAL DISPOSAL 757.40 757.40 TOTAL 2,745.54 1,135.87 757.40 *Information for 2021 is relevant only to the JSL Centro Logístico Intermodal unit. Other units will be added in the next cycle. 59#60JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE Viaggio IDSO G PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH GRI 103-2, 103-3 | 201, GRI 103-2, 103-3 | 305-1, 201-2 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY OUSL ENTENDER FARA ATENDER INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT < > QUANDO O ASSUNTO É PROTEÇÃO AD MEIO AMBIENTE A JSL FAZ A DIFER ÔNIBUS 100% ELÉTRICO INDICATORS AND RESULTS#61JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT With the guidelines of the Sustainability Committee, the company develops the Greenhouse Gas Emissions (GHG) Emission Management Program, focused on identifying the biggest challenges and opportunities. for the logistics sector. As a signatory of the United Nations Global Compact, JSL, through the holding SIMPAR, is part of the group of companies that take part in the Climate Action platform, which is focused on the development of activities and projects aimed at mitigation, adaptation and implementation means related to climate changes. In 2021, the mapping of risks and opportunities associated with climate change was reassessed by the Sustainability area, concomitant with SIMPAR's goal of reducing the intensity of emissions by 15% by 2030. In addition to the inclusion of scope 1 and 2 emissions, directly related to the company, scope 3 emissions were included, which reiterates the relevance of the topic in the company's management and strategy. LOW CARBON ALTERNATIVES Aware of its challenges, JSL analyzes different alternatives to increase its operational efficiency and/ or reduce the consumption of fossil fuels, increasing the use of renewables. In synergy with in-depth studies on the subject, JSL plans to carry out tests with alternative vehicles in 2022 and, thus, through the collection of data and scientific results, decision- making will consider projects that demonstrably contribute to the reduction of emissions and that are also economically viable. Among the measures under study, the electrification of urban distribution trucks and charter buses, the adoption of biomethane- powered trucks, the increase in the percentage of biodiesel in diesel and telemetry in 100% of the fleet of heavy vehicles and trucks stand out, powered by CNG (natural gas for vehicles). Seeking to engage its customers in projects and actions aimed at reducing the impact of its operations, the company adopts several low-carbon solutions. Among them, the optimization of routes and reduction of empty cargo trips; vehicles with low average age; economic driving training; use of telemetry and electric forklifts. Also in this direction, JSL identified the need to establish strategic partnerships in R&D with vehicle manufacturers to enable the production and testing of electric, hybrid or less polluting fuel vehicles. JSL works with its own fleet of trucks with an average age of 3.3 years, compared to the national average of 20 years. The company also encourages replacing vehicles with those of independent contractor and third-party drivers. In 2021, the company received the Gold Seal in the Brazilian GHG Protocol Program, of which it has been a member since 2019 to understand, quantify and manage GHG emissions. It also advanced in the classification of the latest Disclosure Insight Action - CDP cycle, evolving from the D to B- 15% REDUCTION IN EMISSIONS INTENSITY BY 2030, ACCORDING TO SIMPAR'S TARGET 61#62JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INDICATORS AND RESULTS GRI 305-1, 305-2, 305-3, 305-4, 305-7 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT In 2021, JSL adopted different measures to mitigate the impacts of its emissions: encouraging the rational use of fuels, continuous fleet renewal and monitoring indicators through the Emissions Inventory. Among the initiatives, the feasibility reports for prioritization of photovoltaic solar energy are being studied and assessed, with the installation of solar panels in previously selected units. In addition to free market contracts, this is one of the ways to improve the energy matrix, both aimed at reducing scope 2. Total emissions 2021 (in tCO₂and) Scope 1 (Direct emissions) Scope 2 (Indirect emissions) | 3,021.86 Scope 3 (Other emissions) 128,215.18 384,938.63 In scope 3, JSL considers the business model asset light. That is, the emissions generated in trips conducted by third- party drivers and associates, when the company does not have actual control over the fuel supplied. Although there is no direct management, JSL seeks to influence third-party drivers and associates in best practices - for example, prioritizing fleets with a low average age, economic vehicle driving and preventive maintenance of trucks. Based on the indicators, there is a reduction in emissions in scope 3, which is due to the improvement in control of trips and kilometers traveled by our third parties and independent contractor and third-party drivers. In the intensity rate, total net revenue contributed to the relative percentage also decreasing compared to 2020. DIRECT GREENHOUSE GAS EMISSIONS (TCO₂ EQUIVALENT) 2019 2020 2021 Generation of electricity, heat or steam 923.46 1,221.08 1,929.95 0.00 0.00 0.00 Physical-chemical processing Transport of materials, products, waste, employees and passengers Fugitive emissions TOTAL GROSS CO2 EMISSIONS 277,704.28 251,576.35 364,845.91 2,544.76 1,318.59 18,162.77 281,172.50 254,116.02 384,938.63 BIOGENIC CO2 EMISSIONS(T CO₂ EQUIVALENT) 2019 2020 2021 27,506.50 30,798.97 43,847.20 TOTAL EMISSIONS Note 1:Data obtained from the SAP database (Department of Supplies) and from monthly reports sent by the operations. The emission factors used are based on the Brazilian GHG Protocol Program, 2020 tool. The preliminary inventory includes companies that were acquired during 2021 according to the month of integration: TPC (from June/2021), Rodomeu (from August/2021) and Marvel (from September/2021). The consolidation approach chosen for reporting emissions is operational control. Scope 1 emissions data include CO2, CH4 and N20 gases. Note 2: Data for 2020 has been revised according to the audited inventory available in the public emissions registry. 62#63JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INDIRECT EMISSIONS - PURCHASE OF ENERGY (T CO2 EQUIVALENT)* TOTAL INDIRECT EMISSIONS INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT INTENSITY OF GREENHOUSE GAS EMISSIONS* 2019 2020** 2021 2019 2020** 2021 2,779.78 2,290.64 3,021.86 INTENSITIES 139.40 131.12 120.15 *Scope 2 emissions data include the following gases. CO₂. **Data for 2020 has been revised according to the audited inventory available in the public emissions registry. *The emission intensity formula is based on the amount of annual emissions, in ton of CO2 equivalent, divided by the company's annual net revenue. Scopes 1, 2 and 3 are included in the calculation. **Data for 2020 has been revised according to the audited inventory available in the public emissions registry. OTHER GREENHOUSE GAS EMISSIONS (T CO, EQUIVALENT)* SIGNIFICANT ATMOSPHERIC EMISSIONS (TON.)* 2019 2020* ** 2021 2019 2020** 2021 UPSTREAM All types NOX 885.57 626.65 910.09 None None None SOX 0.00 0.00 0.00 DOWNSTREAM Persistent organic pollutants (POPs) 0.00 0.00 0.00 Downstream transport and distribution 148,464.58 150,323.20 128,215.18 Volatile Organic Compounds (VOCs) 0.00 0.00 0.00 *Data obtained from the SAP database (Department of Supplies) and from monthly reports sent by the operations. The emission factors used are based on the Brazilian GHG Protocol Program, 2020 tool. The preliminary inventory includes companies that were acquired during 2021 according to the month of integration: TPC (from June/2021), Rodomeu (from August/2021] and Marvel (from September/2021). The consolidation approach chosen for reporting emissions is operational control. In scope 3 emissions data include the following gases. CO₂, CH4 e N20. **Data for 2020 has been revised according to the audited inventory available in the public emissions registry. BIOGENIC CO2 EMISSIONS(T CO₂ EQUIVALENT) Hazardous Air Pollutants (HAPs) Particulate matter (PM) 0.00 0.00 0.00 7.89 5.40 7.82 Carbon Monoxide (CO) TOTAL 123.83 83.01 115.60 1,017.29 715.06 1,033.52 TOTAL BIOGENIC EMISSIONS 2019 2020 2021 15,739.39 17,570.67 2,261.14 * Emissions of SOx gases, persistent organic pollutants (POPS), volatile organic compounds (VOCs) and hazardous air pollutants (HAP) are not monitored, as they are not a legal requirement for the company. **2020 data has been revised according to the audited inventory and available in the public emissions registry. 63#64JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH CLIMATE GOVERNANCE: HOW WE MANAGE RISKS AND OPPORTUNITIES GRI 102-15, 102-18, 102-19, 102-20, 102-26, 102-27, 102-29, 102-31, 102-32, 201-2, TCFD - GOVERNANCE (A) (B); STRATEGY (A) (B) (C); RISK MANAGEMENT (A) (B) (C); METRICS AND GOALS (A) (B) (C) JSL follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and works to improve monitoring, metrication and analysis of risks and opportunities related to climate change. The Sustainability Committee leads discussions related to climate change and encourages executives from different areas to participate in discussions and project preparations. The Board of Directors is responsible for monitoring social and environmental performance, defining policies, authorizing financial operations, evaluating reports and balance sheets and defining performance targets. The identification of climate risks and their financial impacts occurs through self assessment, the objective of which is to generate a comprehensive list of risks and opportunities that may threaten or enhance the achievement of the Company's objectives. Once this is done, the information is documented and categorized to support the assessment of causes, consequences and probability of implementation. The processes to prioritize climate-related risks consider the relationship between the financial impact and the probability of occurrence or materialization of the factors. In 2021, the mapping of risks and opportunities associated with climate change was reassessed by the Sustainability area and, in order to meet the issuance of the Sustainability Linked Bond, SIMPAR assumed the goal of reducing the intensity of emissions by 15% by 2030, in addition to the inclusion of scope 1 and 2 emissions, directly related to the Company, and scope 3 emissions. JSL has developed a strategic plan to transition to a low carbon economy. In addition to the analysis of scenarios being part of the risk management process, the company considers studies and reports published by organizations specialized in the climate theme, counts on the assistance of consulting and participates in groups with other companies committed to the theme. Thus, the potential financial impact of the identified risks is assessed, allowing JSL to strategically decide on the treatment. Aware that climate risks and opportunities influence the expansion of its business, JSL's strategy is to implement low-carbon technologies that guarantee lower GHG emissions in the coming years, considering the trend towards the development of technologies for electric vehicles, with proper infrastructure in Brazil, in addition to projects such as trucks fueled with biomethane or other fuels that enable the reduction of the emission of harmful gases to the environment. In Brazil, until 2021, there were no mandatory regulatory requirements for the sector in which JSL operates related to climate change. However, the Company takes into account the discussions at a global level, which includes the developments of COP26, as well as the possibilities of carbon pricing. CHECK THE DETAILS OF ALL OUR RISKS AND OPPORTUNITIES IN THE ATTACHMENT, PAGES 91 TO 99 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT BAB 64#65JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT JSL maintains partnerships with vehicle manufacturers focused on investments in R&D, with the objective of enabling the use of alternative energies. The company also seeks to make projects viable in partnership with its customers, with a focus on mitigating and offsetting emissions. For its operations, the Company developed a study to implement the Renewable Energy Project, to define the best source of energy for each branch. In addition, the company maintains a fleet of vehicles with low average age, today one of the newest in the country (about three years, against a national average of approximately 19 years). STRATEGIC PARTNERSHIPS INCREASE INVESTMENTS IN RESEARCH INTO NEW TECHNOLOGIES The main indicator to monitor JSL's GHG emissions profile is intensity, on which the parent company SIMPAR'S goal of a 15% reduction by 2030 was built. There are no additional metrics or forward-looking metrics related to climate, and the performance of the decarbonization strategy is not linked to the Company's compensation policies. RESILIENCE AND ADAPTATION The Company is maturing its understanding of business adaptability, based on tools such as the Science Based Targets Initiative (SBTi). The scenario analysis tools consider two paths: one in which JSL does not implement low-carbon technologies and continues to increase its proportional levels of emissions; and another in which the Company implements low-carbon technologies and reduces emissions. For the latter, a greater incentive to use alternative vehicles is expected. Although it maintains a robust decarbonization strategy, JSL cannot say that it is in line with a scenario of 2°C or less. In Brazil, there are still no laws that regulate the carbon market. However, the company prepares itself for this scenario, participating in discussion forums, studying and testing new equipment and technologies in order to be prepared and resilient to changes that may occur. MATURITY IN GOVERNANCE Through the Sustainability Committee and the discussions it raises with senior management, the assessment of climate change and its risks and opportunities occurs frequently at JSL. The Risk Management Policy guides the actions of mapping, control, mitigation and prioritization of the most relevant factors, with the elaboration of the climate risk matrix. The strategic plan for transitioning to a low carbon economy is guided by leadership engagement and analysis of how climate risks and opportunities affect their products and services (e.g. changing fuel technologies and consequently the portfolio), its value chain (with stricter controls from partners and partnerships for carbon control and mitigation), its investments (seeking alliances with other companies and capital allocated to innovation) and its operations. 65#66JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT INTEGRATED REPORT / JSL 2021 ۵ FINANCIAL PERFORMANCE GRI 103-2, 103-3 | 201,201-1 پور#67JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < JSL operates with a dedicated administration, an independent budget, greater agility in decisions and an exclusive focus on its field of activity. At the end of the period, JSL recorded a Net Income of R$ 273 million and Ebitda of R$ 758 million, consolidating efficiency gains, organic growth in its base of active contracts, customers and revenues and an effort to manage inflationary pressure by passing increased costs on and negotiation intelligence. In line with business expansion plans, Net Capex had a significant increase, connected to the demands of the acquired businesses and companies and to new contracts with strategic customers. Consolidated net investment for the year was R$ 749.1 million. Financial management is also focused on ensuring levels of leverage, previously agreed with shareholders and the market, and on good industry practices. These controls allowed JSL to end 2021 with good levels of indebtedness, both in relation to consolidated leverage - 3.2x in December/2021 - which extended the average term of net debt from 4 in 2020 to 5.9 years in 2021. Below is a summary of the financial indicators for the year. Total Costs R$ 4,1 BILLION IN NEW CONTRACTS, WITH AN AVERAGE TERM OF 42 MONTHS CROSS SELLING -75% OF NEW CONTRACTS IN ACTIVE CUSTOMERS AND 25% IN NEW CUSTOMERS RELEASE OF RESULTS 4T 2021: ACCESS HERE MAIN INDICATORS (R$ MILLION) Gross revenue 2019 2020 2021 3,699.6 3,387.0 5,148.4 Net Revenue 3,102.0 2,826.8 4,296.0 Net Revenue from Services 2,936.4 2,656.3 4,213.0 Net Revenue Sale Assets 165.6 170.5 83.0 -2,689.3 -2,525.2 -3,635.3 Cost of Services -2,528.0 -2,358.4 -3,571.3 Cost of Sale of Assets -161.4 -166.8 64.0 Gross Profit 412.7 301.6 660.7 Total Expenses -128.7 -106.2 -136.7 EBIT 284.0 195.4 523.9 Margin (% ROL Services) 9.7% 7.4% 12.4% Financial Result -268.5 -184.8 -201.4 Taxes 12.7 30.3 -50.0 EBITDA 514.0 431.5 758.1 Margin (% ROL Services) 17.5% 16.2% 18.0% Consolidated Net Income 28.2 41.0 272.5 Margin (% ROL Services) 0.9% 1.4% 6.3% 67#68JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT STATEMENT OF ADDED VALUE (IN THOUSANDS OF R$) STATEMENT OF ADDED VALUE 2019 2020 2021 2019 2020 2021 (IN THOUSANDS OF R$) Sale, lease, provision of services and sale of decommissioned assets ADDED VALUE DISTRIBUTION 3,699,599 3,387,003 5,148,499 Personnel and charges 894,565 839.903 1,396,358 Provision for expected losses ("impairment") of accounts receivable Other operating income 2,916 -8,554 -3,517 Federal taxes 154,270 256,013 40,348 33,737 95,766 170,335 3,736,212 3,474,215 5,315,316 State taxes 173,833 179,035 26,368 Municipal taxes 63,625 55,687 10,861 SUPPLIES PURCHASED FROM THIRD PARTIES Costs of sales and provision of services Materials, energy, third-party services and others Gross added value RETENTIONS -1,777,386 -1,490,575 -3,571,395 -122.884 -164,163 -182,174 -1,900,270 -1,654,738 -3,753,569 1,835,942 1,819,477 1,561,747 Interest and bank charges 341.086 214,377 203,017 Rent 24,223 27,132 37,522 Dividends and interest on equity for the year Retained earnings for the year 35,178 64,310 28,240 5,793 198,818 1,679,842 1,613,118 2,028,921 Depreciation and Amortization Net added value produced by JSL ADDED VALUE RECEIVED IN TRANSFER Equity Income -228,719 -235,997 -234.123 1,607,223 1,583,480 1,327,624 0 0 0 Financial income 72,619 72,619 29,638 29,638 28,620 28,620 Total added value to be distributed 1,679,842 1,613,118 1,356,244 68#69JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT 699444 ROSSETO 779469 ROSSETTI JSL Entender paca Afancier 38 T JSL Entender para Atender RNTRC ETC-0012531 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE ALL 201 ISL INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > O6GH SUMMARY GRI AND SASB ATTACHMENT#70JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE PAGE/URL General contents GRI 101: FUNDAMENTOS 2016 GRI 101 has no Contents ORGANIZATIONAL PROFILE 102-1 Organization name 102-2 Activities, brands, products and services 102-3 Location of the organization's headquarters 12 12, 15 102-4 Location of operations 102-5 Nature of ownership and legal form 102-6 Markets Served 102-7 Organization size 102-8 Information about employees and other workers GRI 102: General contents 2016 102-9 Supply chain 102-10 Significant changes in the organization and its supply chain 102-11 Principle or precautionary approach 102-12 External initiatives 102-13 Participation in associations 12 12 12 15 14,15 42,91 47 18 33 35 JSL: Abrasca, ABOL, SEST/SENAT, Agência de Fomento Empresarial (AGFE) FADEL: Abralog TPC: ABOL Rodomeu: ABTLP - Associação Brasileira de Transporte e Logística de Produtos Perigosos, Associação Brasileira de Transporte e Logística de Produtos Perigosos. INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < OMISSION SUSTAINABLE DEVELOPMENT GOALS 8.10 70#71ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GJSL GRI STANDARDS CONTENTS STRATEGY GRI 102: General contents 2016 102-14 Statement by the highest executive 102-15 Principais impactos, riscos e oportunidades ETHICS AND INTEGRITY 102-16 Values, principles, norms and codes of behavior GOVERNANCE GRI 102: General contents 2016 102-17 Mechanisms for Ethics Concerns and Guidance 102-18 Governance Structure CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE PAGE/URL 8 8,33, 64 22 22 20, 64 22 22 GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE OMISSION DEVELOPMENT GOALS 16 71#72GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE PAGE/URL GRI AND SASB SUMMARY Until the year 2021, no performance evaluations were carried out of the highest governance body in relation to management of economic, environmental topics and social due to the company's internal restructuring for pro- cess evaluation. JSL is evaluating the best way of carrying out this process, considering the current market practices 20, 64 STAKEHOLDER ENGAGEMENT GRI 102: General contents 2016 102-19 Delegation of authority over 102-20 Executive level responsible for economic, environmental and social topics 102-21 Consultation with stakeholders on economic, environmental and social topics 102-22 Composition of the highest governance body and its committees 102-23 Chair of the highest governance body 102-24 Selecting and appointing the highest governance body and its committees 102-25 Conflicts of interest 102-26 Role of the highest governance body in defining purpose, values and strategies 102-27 Collective knowledge of the highest governance body 102-28 Avaliação do desempenho do mais alto órgão de governança 102-29 Identifying and managing economic, environmental and social impacts 102-30 Effectiveness of risk management processes 102-31 Review of economic, environmental and social topics 102-32 Role of the highest governance body in the reporting process 102-40 List of stakeholder groups 102-41 Collective Bargaining Agreements 102-42 Identification and selection of stakeholders 102-43 Approach to stakeholder engagement 102-44 Key concerns and topics raised 20, 64 20, 64 5 20 20 20 22 22 20, 64 64 GG D 33 64 5,64 5 64.90% of JSL employees are covered by collective bargaining agreements. 5 5,48 OMISSION INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 8 72#73ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GJSL GRI STANDARDS CONTENTS REPORTING PRACTICES 102-45 Entities included in the consolidated financial statements 102-46 Defining report content and topic boundaries 102-47 List of Material Topics 102-48 Restatements of information 102-49 Changes in the report GRI 102: General contents 2016 CLIMATE CHANGE: OUR APPROACH PAGE/URL LO ст 5 5 LO FINANCIAL PERFORMANCE GRI AND SASB SUMMARY OMISSION 102-50 Period covered by the report 102-51 Date of most recent report 102-52 Report issuance cycle 102-53 Contact for questions about the report 102-54 Reporting statements in compliance with GRI Standards 102-55 GRI Content Summary 102-56 External verification LO 5 The report maintained its basis of scope, methodology and preparation process The report covers the period from January 1 to December 31, 2021, in an annual cycle, according to the previous edition. Previous report published in the first half of 2021. 5 If you have any questions about the content, write to [email protected] and [email protected]. Access this and other relevant documents of our accountability at https://ri.jsl.com.br This report has been prepared in accordance with the GRI Standards "Essential" option 70 107 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 73#74GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS MATERIAL TOPICS ECONOMIC PERFORMANCE 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components GRI 103: Management method 2016 103-3 Assessment of the form of management GRI 201: Economic a PAGE/URL 67 67 201-1 Direct economic value generated and distributed 67 performance 2016 201-2 Financial implications and other risks and opportunities arising from climate change INDIRECT ECONOMIC IMPACTS CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 8.9 61,64 13 GRI 103: Management method 2016 GRI 203: Indirect economic impacts 2016 103-1 Explanation of the material topic and its boundary 6 103-2 Management method and its components 49 103-3 Assessment of the form of management 49 203-1 Investments in infrastructure and service support 49,51 5,9,11 74#75GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS PROCUREMENT PRACTICES PAGE/URL 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers 47 47 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 8 47 FIGHTING CORRUPTION 103-1 Explanation of the material topic and its boundary 6 103-2 Management method and its components 22 GRI 103: Management method 2016 GRI 205: Fighting corruption 2016 103-3 Assessment of the form of management 205-1 Operations are assessed for risks related to corruption. 205-2 Communication and training in anti-corruption policies and procedures 205-3 Confirmed cases of corruption and actions taken 22 22 23, 24, 25 In 2021, there were no lawsuits filed against JSL and its employees that have as their subject matter the investigation of a possible act of corruption in the exercise of commercial activities. 16 JSL does not monitor communications to business partners, employees and governance members 16 16 75#76GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH GRI STANDARDS CONTENTS UNFAIR COMPETITION GRI 103: Management method 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management GRI 206: Unfair competition 2016 206-1 Lawsuits for unfair competition, trust and monopoly practices ENERGY GRI 103: Management method 2016 GRI 302: Energy 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 302-1 Energy consumption within the organization 6 PAGE/URL FINANCIAL PERFORMANCE 22 22 The Company, through the Internal Controls, Risks and Compliance area, as a second line, carries out the mapping of risks related to anti-competitive aspects and tests the controls defined for these risks. In the third line, through the Internal and External Audits, the related processes are audited. In 2021, there were no lawsuits of this nature. a 55 55 55 OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 16 7, 8, 12, 13 76#77GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS PAGE/URL EMISSIONS 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management 305-1 Direct emissions (Scope 1) of greenhouse gases (GHG) 61 61 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 62 ۵۵ 63 3, 12, 13, 14, 15 3, 12, 13, 14, 15 3, 12, 13, 14, 15 13, 14, 15 3, 12, 14, 15 305-2 Indirect emissions (Scope 2) of greenhouse gases (GHG) 63 GRI 305: 305-3 Other indirect emissions (Scope 3) of greenhouse gases (GHG) 63 Emissions 2016 305-4 Intensity of greenhouse gas emissions (GHG) 63 305-7 NO, SO, and other significant atmospheric emissions 77#78GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS WASTE GRI 103: Management method 2016 PAGE/URL 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 6 56 56 56 306-3 Waste generated 306-1 Waste generation and significant waste-related impacts 56 306-2 Management of significant waste-related impacts 56 58 306-4 Waste not intended for final disposal 59 306-5 Waste intended for final disposal ENVIRONMENTAL COMPLIANCE 103-1 Explanation of the material topic and its boundary GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management GRI 307: Environmental compliance 2016 307-1 Non-compliance with environmental laws and regulations a 22 22 No cases in 2021 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 3, 6, 12, 14, 15 3, 11, 12 3, 6, 11, 12, 14, 15 16 78#79GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS ENVIRONMENTAL ASSESSMENT OF SUPPLIERS PAGE/URL 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management GRI 308: Environmental assessment of suppliers 2016 308-1 New suppliers selected based on social-environmental criteria 47 47 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS The assessment of the environmental aspects of suppliers is done manually, unlike the social verification that is carried out via the system. Therefore, it is not yet possible to calculate the percentage of new suppliers that undergo this assessment. The supplier's environmental aspect is only inspected when there is a need to formalize a contract with a signed draft, which only occurs with suppliers that provide services at the company's facilities. This verification takes place when requested by some technical area, for example, Legal, Occupational Safety or SSMA. 79#80GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS EMPLOYMENT PAGE/URL 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management 401-1 New hires and employee turnover 41 41 94 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI 401: Employment 2016 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 401-3 Maternity/paternity leave The company has benefit policies and procedures, which cover all employees and their dependents in the group, which are accessible from admission, some even by joining. All employees, from admission onwards, can assess adherence to a benefit plan that is eligible for their role and branch: life insurance, health plan and maternity/paternity leave for full and part-time work. The company has extended maternity and paternity leave, and grants the benefit (empresa cidadã]) to all employees OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 5,8,10 3, 5, 8 5,8 80#81GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS PAGE/URL CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OCCUPATIONAL HEALTH AND SAFETY 103-1 Explanation of the material topic and its boundary GRI 103: Management method 2016 GRI 403: Occupational health and safety 2019 103-2 Management method and its components 103-3 Assessment of the form of management 403-1 Occupational health and safety management system 403-2 Identificação de periculosidade, avaliação de riscos e investigação de incidentes 403-3 O Serviços de saúde do trabalho 403-4 Participação dos trabalhadores, consulta e comunicação aos trabalhadores referente a saúde e segurança do trabalho 403-5 Capacitação de trabalhadores em saúde e segurança ocupacional 403-6 Promotion of worker's health 403-7 Prevention and mitigation of impacts on occupational health and safety directly linked to business relationships 6 38 38 38 38 38 88 38 A corporate health plan is offered to all the group's employees, whether mandated or by membership, with regional coverage to the branch where it is located, the option for them and their direct dependents to be welcomed by this supplementary health system, in the act of admission or internal transfer. The company also promotes in seasonal periods, campaigns such as Pink October, Blue November among other customary ones. JSL does not monitor the hours worked by third parties and service providers, therefore it is not possible to manage this issue. OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 8 3 8 81#82GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH GRI STANDARDS CONTENTS OCCUPATIONAL HEALTH AND SAFETY GRI 403: Occupational 403-9 Work accidents health and 403-10 Occupational diseases safety 2019 TRAINING AND EDUCATION PAGE/URL 39 There are no records, in the last three years, regarding health problems of employees related to work. 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management 404-1 Average hours of training per year, per employee 42 42 42,96 GRI 404: 404-2 Programs for improving employee skills and career transition assistance 41 Training and education 2016 404-3 Percentage of employees receiving regular performance and career development reviews 96 FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 3, 8, 16 3,8, 16 4,5,8,10 8 In 2021, the People Cycle was applied to functions above Analyst, impacting around 1,300 employees. 5, 8, 10 82#83GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS DIVERSITY AND EQUAL OPPORTUNITIES PAGE/URL GRI 103: Management method 2016 103-2 Management method and its components 103-1 Explanation of the material topic and its boundary 6 41 41 97 103-3 Assessment of the form of management GRI 405: Diversity 405-1 Diversity in governance bodies and employees and equal opportunities 2016 405-2 Ratio of base salary and remuneration received by women and those received by men NON-DISCRIMINATION GRI 103: Management method 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 99 6 41 41 GRI 406: Non- discrimination 2016 406-1 Cases of discrimination and corrective measures taken CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE Eighteen potential cases of discrimination were reported, of which seven were analyzed. In 2020, there were 58 reports and 38 analyses, and in 2019,64 reports, of which 57 were analyzed. OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 5,8 5, 8, 10 5.8 83#84GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS PAGE/URL CHILD LABOR 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-2 Management method and its components 103-3 Assessment of the form of management GRI 408: Child Labor 2016 Operations and suppliers with significant risk of child labor cases FORCED OR SLAVE-LIKE LABOR GRI 103: Management method 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 47 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 47 JSL does not have a classification of suppliers with significant risk for the occurrence of child labor, but in order to enter the supplier base, suppliers undergo verification on a specific platform in which some items that cover this topic are verified, such as verification of the registration of employers, known as the "dirty list", a database created by the government, in which the registry exposes cases where people were rescued in conditions considered analogous to child labor. 8.16 6 47 47 84#85JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY GRI STANDARDS CONTENTS PAGE/URL GRI 409: Forced or slave-like labor 2016 409-1 Operations and suppliers with significant risk of cases of forced or slave-like labor JSL does not have a classification of suppliers with significant risk for the occurrence of forced or slave-like labor, but in order to enter the supplier base, suppliers undergo verification by a specific platform in which some items that cover this topic are verified, such as verification of the registration of employers, known as the "dirty list", a database created by the government, in which the registry exposes cases where people were rescued in conditions considered analogous to slave-like labor. LOCAL COMMUNITIES GRI 103: Management method 2016 GRI 413: Local communities 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 413-1 Operations with engagement, impact assessments and local community development programs 413-2 Operations with significant potential negative impacts - actual and potential - on local communities 6 49 49 49,51 52 52 OMISSION 1,2 8 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 85#86GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS SOCIAL ASSESSMENT OF SUPPLIERS GRI 103: Management method 2016 GRI 414: Social assessment of suppliers 2016 PUBLIC POLICIES GRI 103: Management method 2016 GRI 415: Public policies 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 414-1 New suppliers selected based on social criteria 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management 415-1 Political Contributions CONSUMER HEALTH AND SAFETY GRI 103: Management method 2016 103-1 Explanation of the material topic and its boundary 103-2 Management method and its components 103-3 Assessment of the form of management a 38 38 a PAGE/URL 6 47 47 47 20 20 CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE JSL made no political contributions in 2021 OMISSION GRI AND SASB SUMMARY 16 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS 5,8,16 86#87JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT GRI STANDARDS CONTENTS Consumer health GRI 416: and safety 2016 416-1 Assessment of health and safety impacts caused by product and service categories SOCIOECONOMIC COMPLIANCE PAGE/URL 38 103-1 Explanation of the material topic and its boundary 6 GRI 103: Management method 2016 103-3 Assessment of the form of management 103-2 Management method and its components 22 20 20 GRI 419: Socioeconomic compliance 2016 419-1 Non-compliance with socio-economic laws and regulations CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE OMISSION GRI AND SASB SUMMARY It not possible to evaluate JSL's consumer health and safety management. INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT SUSTAINABLE DEVELOPMENT GOALS No cases in 2021 16 87#88JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT SASB SUMMARY ROAD TRANSPORTATION THEME CODE TR-RO-110a.1 ACCOUNTING METRIC Gross global Scope 1 emissions Discussion of the long-term and short-term strategy or plan for managing Scope 1 emissions, emission reduction targets and a review of performance against these targets Greenhouse Gas Emissions TR-RO-110a2 TR-RO-110a.3 (1) Total fuel consumed, (2) percentage of natural gas, (3) percentage of renewable Air Quality TR-RO-120a.1 TR-RO-320a.1 Driver's Working TR-RO-320a.2 Conditions TR-RO-320a.3 Atmospheric emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx and (3) particles (PM10) (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) outsourced employees (1) Voluntary and (2) involuntary turnover rate for all employees Description of approach to managing short- term and long-term driver health risks MEASUREMENT UNIT CATEGORY Metric tons (t) Quantity of CO2-e Discussion and Analysis n/a Quantity PAGE/URL AND/OR DIRECT RESPONSE 384,938.63 GRI 103-2, 103-3 | 305 (read more in the Climate Change chapter) 12.255.185,03 GJ Gigajoules (GJ), Percent (%) 0.02% 4.16% 910.09 Quantity Metric tons (t) 0.00 7.82 Quantity Rate Quantity Rate Number Number, cubic meters (m3) Only JSL is considered in this indicator. Total recordable data: 22.00 0.03 11.96 20.87 JSL monitors the short- and long-term health risks for the driver through periodic annual exams, evaluation with a general practitioner and nutritionist. Long-term risks, i.e. chronic cases among drivers, were not reported. 292 accidents 128 incidents In the last three years, there has been no spillage on soil and/or water. Discussion and Analysis n/a Accident and Safety Management TR-RO-540a.1 TR-RO-540a.3 Number of road accidents and incidents 1) Number and (2) aggregate volume of spills and leaks in the environment Quantity Quantity 88#89GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT ACTIVITY METRICS CLIMATE CHANGE: OUR APPROACH Activity Metrics TR-RO-000.C Number of employees, number of truck drivers Quantity Number AIR TAXI AND LOGISTICS (AIR FREIGHT & LOGISTICS) INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT 3,201 own drivers. 2,410 active independent drivers Dec/2021 10,843 ACTIVE third-party drivers 2021 THEME CODE TR-AF-110a.1 ACCOUNTING METRIC Greenhouse TR-AF-110a.2 Gas Emissions TR-AF-110a.3 Gross global Scope 1 emissions Discussion of the long-term and short-term strategy or plan for managing Scope 1 emissions, emission reduction targets and a review of performance against these targets (1) Total fuel consumed, (2) percentage of natural gas, (3) percentage of renewable CATEGORY Quantity of CO2-e Discussion and Analysis n/a MEASUREMENT UNIT PAGE/URL AND/OR DIRECT RESPONSE Metric tons (t) 384,938.63 Page 61 Quantity Gigajoules (GJ), Percent (%) 12.255.185,03 GJ 0.02% 4.16% 910.09 Air Quality TR-AF-120a.1 Atmospheric emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx and (3) particles (PM10) Quantity Metric tons (t) 0.00 7.82 Driver's Working Conditions TR-AF-320a.1 (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) outsourced employees Quantity Rate Only JSL is considered in this indicator. Total recordable data: 22.00 Accident and Safety Management TR-AF-540a.3 Number of road accidents and incidents 0.03 292 accidents Quantity Number 128 incidents 89#90GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT ACTIVITY METRICS CLIMATE CHANGE: OUR APPROACH Activity Metrics TR-AF-000.C Number of employees, number of truck drivers Quantity Number TCFD SUMMARY Recommended disclosure Governance a Governance b Strategy a FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 3,201 own drivers 2,410 active independent drivers Dec/2021 10,843 ACTIVE third-party drivers 2021 GRI Correlation 102-18; 102-19; 102-20; 102-26; 102-27; 102-29; 102-31; 102-32 102-29; 102-31; 102-32 102-15 201-2 Strategy b Strategy c Risk Management a Risk Management b Risk Management c Metrics and Goals a Metrics and Goals b Metrics and Goals c 201-2 102-30 102-29; 102-30; 201-2 90#91GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ATTACHMENT HUMAN CAPITAL* GRI 102-8, 401-1, 403-1, 404-3 *Data for 2019 and 2020 have been revised. EMPLOYEES BY TYPE OF EMPLOYMENT CONTRACT AND REGION INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2019 2020 2021 Region Definite period Indefinite period Total Definite period Indefinite period Total Definite period Indefinite period Total N 1,169 0 1,169 1,333 0 1,333 2,115 87 2,202 NE 1,578 7 1,585 2,095 2 2,097 3,529 5 3,534 CO 1,634 81 1,715 1.501 11 1,512 1,085 97 1.183 SE 7,715 76 7,791 7,416 19 7,435 16,250 74 16,250 S 1.164 5 1,169 1,054 2 1,056 2,327 2 2,329 TOTAL 13,260 169 13,429 13,399 34 13,433 25,232 265 25,497 EMPLOYEES BY JOB TYPE 2019 2020 2021 Job type Male Female Total Male Female Total Male Female Total Full time 11,743 1,411 13,134 11,721 1,414 13,135 20,915 3,700 24,615 Part time 193 102 295 201 97 298 717 165 882 TOTAL 11,916 1,513 13,429 11,922 1,511 13,433 21,632 3,865 25,497 91#92GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE EMPLOYEES BY AGE GROUP Less than 30 years old Between 30 and 50 years old Over 50 years old TOTAL EMPLOYEES BY FUNCTIONAL CATEGORY Executive Board Management leadership/coordination Technical/supervision Administration Operational TOTAL PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2019 2020 2021 3,493 3,327 7,794 8,259 8,415 14,984 1,677 1,691 2,719 13,429 13,433 25,497 2019 2020 2021 22 14 28 124 113 189 197 192 319 276 266 538 3,287 3,136 4,465 9,523 9,712 19,958 13,429 13,433 25,497 92#93JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY WORKERS BY FUNCTIONAL CATEGORY AND GENDER INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2019 2020 2021 Male Female Total Male Female Total Male Female Total Apprentices 138 146 284 70 108 178 227 332 559 Interns 4 9 0 1 1 14 9 23 Trainees 2 0 2 1 0 1 17 9 26 TOTAL 144 151 295 71 109 180 258 350 608 TOTAL OUTSOURCED INDIVIDUALS OF GOVERNANCE BODIES Sustainability Committee Audit Committee Board of Directors Executive Board TOTAL 2019 2020 2021 439 517 618 2019 2020 2021 4 3 3 3 3 5 LO 5 LO 5 10 6 5 ST 22 18 16 93#94JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < EMPLOYEES HIRED, BY AGE GROUP EMPLOYEES HIRED, BY REGION 2019 2020 2021 2019 2020 2021 N. Rate N. Rate N. Rate N. Rate N. Rate N. Rate N 432 0.35 540 0.39 1,072 0.49 Less than 30 years old 2,129 0.56 1,886 0.54 5,763 0.74 NE 607 0.37 1,077 0.51 1,229 0.35 CO 1,068 0.61 1,027 0.66 860 0.73 Between 30 and 2,764 0.33 3,260 0.39 6,384 0.43 50 years old SE 2,712 0.34 3,043 0.41 8,794 0.54 Over 50 years old 359 0.21 891 0.53 709 0.26 S 433 0.36 350 0.32 901 0.39 TOTAL 5,252 0.39 6,037 0.44 12,856 0.50 TOTAL 5,252 0.36 6,037 0.45 12,856 0.50 EMPLOYEES HIRED, BY GENDER EMPLOYEES WHO LEFT THE COMPANY, BY AGE GROUP 2019 2020 2021 2019 2020 2021 N. Rate N. Rate N. Rate N. Rate N. Rate N. Rate Less than 30 years old 1,968 0.47 1,905 0.56 3,942 0.51 Male 4,614 0.38 5,376 0.43 10,715 0.50 Between 30 and 3,826 0.39 3,544 0.45 5,832 0.39 50 years old Female 638 0.38 661 0.38 2.141 0.55 Over 50 years old 746 0.32 681 0.44 779 0.29 TOTAL 5,252 0.38 6,037 0.44 12,856 0.50 TOTAL 6,540 0.40 6.130 0.45 10,553 0.41 94#95JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY EMPLOYEES WHO LEFT THE COMPANY, BY GENDER MATERNITY/PATERNITY LEAVE INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT 2019 2020 2021 N. Rate N. Rate N. Rate 2019 2020 2021 Male 11,916 11,922 21,632 Male 5,819 0.48 5,433 0.45 9,124 0.42 Employees who were entitled to take their leave Female 1,513 1,511 3,865 Female 721 0.43 697 0.43 1,429 0.37 Male 398 383 465 TOTAL 6,540 0.48 6.130 0.45 10,553 0.41 Employees who took their leave EMPLOYEES WHO LEFT THE COMPANY, BY REGION Female 64 61 71 Male 385 366 434 2019 2020 2021 Employees who returned to work, in the reporting period, after the end of the leave Female 78 49 61 N. Rate N. Rate N. Rate ΝΟ 377 0.31 1,223 0.79 523 0.24 Employees who returned to work after leave and remained employed Male 255 308 362 12 months after returning to work Female 34 41 45 NE 690 0.42 649 0.31 1.132 0.32 CO 1,303 0.70 347 0.25 1,184 1.00 Return rate SE 3,712 0.47 3,450 0.46 6,695 0.41 Male 97% 96% 94% Female 93% 80% 86% SOUTH 458 0.38 461 0.43 1,019 0.44 Male 71% 80% 99% Retention rate TOTAL 6,540 0.48 6.130 0.45 10,553 0.41 Female 56% 53% 92% 95#96JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY AVERAGE HOURS OF EMPLOYEE TRAINING BY GENDER Male Female TOTAL INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT AVERAGE HOURS OF TRAINING OF WORKERS BY EMPLOYEE CATEGORY 2019 2020 2021 2019 2020 2021 Apprentices 17.49 4.77 3.59 7.80 3.20 19.27 Interns 14.53 0.00 2.52 5.40 2.77 41.16 Trainees 2.50 0.00 0.00 TOTAL 17.30 4.71 3.4 7.51 3.15 22.59 AVERAGE HOURS OF EMPLOYEE TRAINING BY EMPLOYEE CATEGORY Data from 2019 and 2020 was revised to adapt to the GRI methodology. This indicator only includes information from JSL SA. We are working on an action plan with the other companies in the group to standardize the information so that in the next cycle we can have a consolidated result, including the subsidiary companies. Executive Board 2019 0.73 0.00 8.34 2020 2021 EMPLOYEES WHO RECEIVE PERFORMANCE REVIEWS BY JOB CATEGORY (%) 2019 2020 2021 Male Female Total Male Female Total Male Female Total Management Coordination 5.30 2.34 11.25 Executive Board N/A N/A N/A 0.00 0.00 14.73 Management N/A N/A N/A N/A N/A N/A N/A N/A N/A 36 0.00 32.14 42.33 57.69 44.44 Supervision 0.00 0.00 41.18 Coordination N/A N/A N/A N/A N/A N/A 73.36 85.33 76.18 Administration 12.39 0.37 26.37 Supervision N/A N/A N/A N/A N/A N/A 62.47 68 63.75 Administration N/A N/A N/A N/A N/A N/A 22.02 23.11 22.42 Operational TOTAL 5.47 4.24 21.49 Operational N/A N/A N/A N/A N/A N/A 14.44 2.53 13.23 7.51 3.15 6.22 TOTAL N/A N/A N/A N/A N/A N/A 17.25 15.24 16.95 96#97JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INDIVIDUALS WITHIN THE ORGANIZATION'S GOVERNANCE BODIES, BY GENDER (%) EMPLOYEES BY FUNCTIONAL CATEGORY AND GENDER % INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT Members of governance bodies Male 2019 Female Male 2020 Female Male 2021 Female Sustainability Audit Committee Committee Board of Directors Executive Board 2019 2020 2021 Male Female Male Female Male Female 75 100 100 100 25 0 0 0 Executive Board 100.00 0.00 92.86 7.14 89.29 10.71 75 100 100 100 Management 84.68 15.32 87.61 12.39 86.24 13.76 25 0 0 0 Coordination 80.20 19.80 77.60 22.40 76.49 23.51 66.67 33.33 100 0 100 0 100 0 Supervision 84.78 15.22 83.46 16.54 76.77 23.23 Administration 66.06 33.94 65.88 34.12 63.76 36.24 INDIVIDUALS WITHIN THE ORGANIZATION'S GOVERNANCE BODIES, BY AGE GROUP (%) Operational 96.34 3.66 96.02 3.98 89.89 10.11 Sustainability Audit Members of governance bodies Committee Committee Board of Directors Less than 30 years old 0.00 0.00 0.00 Between 30 and 50 years old 75.00 0.00 20.00 Executive Board 0.00 40.00 TOTAL 88.73 11.27 88.75 11.25 84.84 15.16 WORKERS BY FUNCTIONAL CATEGORY AND GENDER % 2019 Over 50 years old 25.00 100.00 80.00 60.00 2019 2020 2021 Total 3 5 10 Male Female Male Female Male Female Less than 30 years old 0.00 0.00 0.00 0.00 Apprentices 48.59 51.41 100.00 0.00 40.61 59.39 Between 30 and 50 years old 75.00 0.00 20.00 50.00 2020 Over 50 years old 25.00 100.00 80.00 50.00 Interns 0.00 0.00 39.33 60.67 60.87 39.13 Total 3 5 6 Trainees 100.00 0.00 0.00 0.00 65.38 34.62 Less than 30 years old 0.00 0.00 0.00 0.00 TOTAL 48.95 51.05 39.66 60.34 42.43 57.57 Between 30 and 50 years old 66.67 0.00 20.00 40.00 2021 Over 50 years old 33.33 100.00 80.00 60.00 TOTAL 6 3 5 5 97#98JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY EMPLOYEES BY FUNCTIONAL CATEGORY AND AGE GROUP % INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT EMPLOYEES OF THE UNDERREPRESENTED GROUPS, BY JOB CATEGORY (%) 2019 2020 2021 2019 2020 2021 Less than 30 Over Between 30 and 50 years old years old 50 years Less than 30 old years old Between 30 and 50 years old Over 50 years old Less than 30 Between 30 and years 50 years old old Over 50 years old Blacks and Blacks and Blacks and PWD PWD PWD Browns Browns Browns Executive Board 18.81 0.00 28.57 0.00 25.00 0.00 Executive 0.00 59.09 40.91 0.00 64.29 35.71 0.00 46.43 53.57 Board Management 29.84 0.00 29.20 0.00 39.68 0.53 Management 2.42 79.84 17.74 1.77 77.88 20.35 2.65 78.31 19.05 Coordination 42.64 0.51 45.31 0.52 46.39 0.94 Coordination 7.61 80.71 11.68 7.29 82.29 10.42 10.66 79.31 10.03 Supervision 55.07 1.45 59.77 1.50 54.65 0.74 Supervision 19.56 74.64 5.80 15.04 80.08 4.88 23.42 71.75 4.83 Administration 52.12 8.04 52.85 8.60 52.79 6.32 Administration 46.00 47.88 6.12 42.50 51.07 6.43 44.14 50.37 5.49 Operational 21.70 61.50 12.49 21.02 TOTAL 26.01 61.50 12.49 24.77 64.39 14.59 62.64 12.59 28.35 30.57 58.77 59.80 11.85 10.66 Operational 66.79 0.35 70.15 0.27 64.54 0.40 TOTAL 62.02 2.43 65.07 2.35 61.82 1.45 WORKERS BY FUNCTIONAL CATEGORY AND AGE GROUP % WORKERS OF THE UNDERREPRESENTED GROUPS, BY JOB CATEGORY (%) 2019 2020 2021 2019 2020 2021 Less than 30 Over Between 30 and 50 50 Less than 30 Over Between 30 and 50 50 Less than 30 Between Over Blacks and Blacks and 30 and years old years old years old years old years old years old years. old 50 years old 50 years old PWD PWD Browns Browns Blacks and Browns PWD Apprentices 60.21 0.00 59.78 0.00 64.76 0.00 Apprentices 100.00 0.00 0.00 100.00 0.00 0.00 99.64 Interns 0.00 0.00 0.00 0.00 0.00 0.00 100.00 Trainees 100.00 0.00 0.00 100.00 0.00 0.00 42.31 TOTAL 100.00 0.00 0.00 100.00 0.00 0.00 97.20 2.30 0.36 0.00 0.00 0.00 46.15 11.54 0.50 Interns 0.00 0.00 0.00 0.00 60.87 0.00 Trainees 0.00 0.00 0.00 0.00 65.38 0.00 TOTAL 59.79 0.00 59.78 0.00 51.48 0.00 98#99INTEGRATED REPORT / JSL 2021 GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT RATIO BETWEEN BASE SALARY AND REMUNERATION RECEIVED BY WOMEN AND THOSE RECEIVED BY MEN Executive Board Management Coordination Supervision Administration Operational * In 2019, JSL did not manage this information, which became a material topic in 2020. - BY EMPLOYEE CATEGORY* GRI 405-2 2020 2021 0.99 1.01 0.94 1.09 0.92 1.00 0.94 0.95 0.92 0.95 1.00 0.91 99#100JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT < > CLIMATE CHANGE GRI 201-2, TCFD - STRATEGY (A) (B) CLIMATE-RELATED RISKS AND FINANCIAL IMPACTS Type of Risk transition risk Sector / Geographical Area region Potential Impact Time horizon Probability Impact Magnitude Estimated Financial Impact Explanation of the Financial Impact Cost of risk response Political and Legal Regulation of carbon pricing mechanisms in Brazil • Products and services; • Adaptation and mitigation activities; Investment in research and development; • Acquisitions or divestments INCREASE IN DIRECT COSTS. Currently, there is no carbon pricing policy in Brazil. However, it is possible that this mechanism will be established in the coming years, following international climate policy negotiations. In this scenario of carbon tax collections on Greenhouse Gas (GHG) emissions from burning fossil fuels, the company will either have to pay additional compliance costs or seek to reduce emissions. Between R$ 19,396,597.00 and Long Probable High term R$ 116,379,582.00 Among the goals of the Sustainable Development Goals (SDGs) we have as one of the priorities until 2030 the fight against climate change. Carbon pricing is seen as an alternative to the problem, however, in Brazil, currently, there is no pricing policy. Therefore, the PMR Brazil studies were taken as a reference - the PMR (Partnership for Market Readiness) represents the alliance of 30 countries and is managed by the World Bank - which indicates the value of USD10 (R$50.00) per ton of carbon emitted and the price of allowances from the EU ETS (European Union Emissions Trading System) which indicates the value of USD 60 (R$ 300.00). The cost of taxation on tons of carbon directly emitted by the Company was considered of Scope 1 and 2 nature, based on research carried out on the operational model of carbon taxation systems implemented in the international scenario and national studies. Thus, for the purpose of identifying the potential direct financial impact that a possible carbon tax could have on JSL, a hypothetical cost in the range of R$50.00 to R$300.00 per ton of carbon was adopted. In 2021, the company issued 387,931.94 (scope 1+ 2), when simulating the implementation of a possible carbon tax system, the cost varies between R$ 19,396,597.00 and R$ 116,379,582.00. R$ 410,000,000.00 Mitigation and Adaptation Measures As a response to this risk, the Company sees the need to implement emission mitigation initiatives to address this risk within the scope of Scope 1 emissions (where emissions from fuel purchases are allocated), with the objective of reducing the total balance of the carbon tax to be paid in a possible carbon taxation scenario (tax system that prices the Companies' Scope 1 and 2 emissions. One of the main mitigation measures is the replacement of combustion vehicles with electric vehicles, using vehicles powered by less polluting fuels such as natural gas and biomethane, in part of the fleet, in addition to telemetry in all vehicles, in order to encourage less fuel burn and consequent reduction in emissions. This scenario would imply an investment of R$410 million over the next 10 years. 100#101JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CLIMATE-RELATED RISKS AND FINANCIAL IMPACTS Sector / Type of Risk transition risk Geographical Area region Potential Impact Time horizon Probability Impact Magnitude Estimated Financial Impact Explanation of the Financial Impact Cost of risk response Replacement of existing products Technological and services with options that emit less GHG - Products and services; - Supply chain and/or value chain; - Adaptation and mitigation activities; - Investment in research and development; - Operations (including types of operations and location of facilities); - Acquisitions or divestitures. INCREASE IN DIRECT COSTS. The insertion of electric vehicles in the market is still less real than one would like, especially when heavy trucks are mentioned. The vehicles sold in Brazil are almost entirely powered by internal combustion engines and the automobile industry still does not have operational and commercial conditions to enable the production of vehicles with more efficient, economic and ecological technologies. In this way, the supply of less polluting vehicles on a large scale by the automotive industry to logistics/transport companies is practically non-existent, which is a challenge to ensure a significant participation in the SIMPAR group's 15% reduction target, of which the largest part of the emissions comes from JSL. This risk may, in a medium and long term scenario, result in high internal costs for the company to be able. to satisfactorily achieve the public commitment. Long term R$ Probable High Mitigation and Adaptation Measures هه 514,000,000.00 The potential financial impact was estimated considering the possible internal cost that the Company will have in the long-term scenario to enable and invest in technologies that aim to ensure the lowest emission of polluting gases in the fleet, such as: electric trucks and buses, telemetry, trucks powered by biomethane and to NGV. To estimate the potential financial impact, it was considered that 1 electric truck costs R$ 950,000.00, 1 electric bus costs R$ 1,100,000.00. Telemetry requires an investment of R$100.00 in addition to R$69.00 monthly fee, biomethane trucks cost R$930,000.00 and the installation of the gas kit requires an investment of R$54,000.00 per vehicle. Therefore, considering the technology application scenario for the next 10 years, R$514 million would be needed. R$ 410,000,000.00 The response to risk implies the acquisition of vehicles and technologies that promote the lowest emission of greenhouse gases. To do so, the amount to be invested in these products over the next 10 years was considered. 101#102JSL ENTENDER PARA ATENDER INTEGRATED REPORT / JSL 2021 INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CLIMATE-RELATED RISKS AND FINANCIAL IMPACTS Sector / Type of Risk transition risk Geographical Area region Potential Impact Time horizon Probability Impact Magnitude Estimated Financial Impact Explanation of the Financial Impact Cost of risk response MARKET Reputation Type of Risk. physical risk Geographic Sector / region Area Potential Impact Acute Chronicles Increased severity and frequency of extreme weather events such as cyclones and floods - Products and services; - Supply chain and/or value chain; - Adaptation and mitigation activities; - Investment in research and development; - Operations (including types of operations and location of facilities); - Acquisitions or divestitures. INCREASE IN INVESTED CAPITAL. The most significant risks caused by changes in physical parameters of the climate for JSL refer to the impact of climate change on the country's logistics infrastructure, especially transport, for example: the increase in the frequency and magnitude of damages caused by extreme events on roads and/or building facilities, such as more intense and frequent rains, can lead to a potential increase in fleet maintenance costs and delays in deliveries, among other aspects. Time horizon Probability Impact Magnitude Estimated Financial Impact Explanation of the Financial Impact Cost of risk response Short term Very probable High Not calculated We do not have an estimated value of the financial impact arising from the risk Not calculated Mitigation and Adaptation Measures Mitigation and Adaptation Measures An adaptation measure would be the contracting of insurance policies for all the Company's assets هه 102#103JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CLIMATE-RELATED OPPORTUNITIES AND FINANCIAL IMPACTS Type of opportunity Opportunity Geographic Sector / region Area Resource Efficiency Diversification Power supply of the energy matrix هه Potential Impact Time horizon Probability Impact Magnitude Estimated Financial Potential Explanation of Estimated Implementation Implementation strategy Financial Potential cost Adaptation or mitigation activity REDUCTION IN DIRECT COSTS. Level of dams below the minimum limits necessary for energy production contribute to the reduction of the security of the electric energy supply to the Company, causing an increase in the vulnerability of the Company's operations in the face of the availability of electric energy in a scenario of complete dependence (100%) of energy consumption directly from the National Interconnected System (SIN). In addition, this scenario also causes an increase in energy operating costs, which results in a direct increase in electricity tariffs from the SIN, negatively impacting the Company's operating budgets. Faced with this scenario, JSL identified the opportunity to diversify its energy matrix, enabling internal investments to implement other forms of energy production, with the objective of progressively reducing the energy acquired from the SIN by prioritizing the implementation of clean and renewable energy in its facilities. Short term Very probable Medium- high Not calculated We do not have an estimated value of the financial impact arising from the risk Not calculated Analysis and diversify its energy matrix, enabling internal investments to implement other forms of energy production, with the objective of progressively reducing the energy acquired from the SIN by prioritizing the implementation of clean and renewable energy in its facilities. 103#104JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CLIMATE-RELATED OPPORTUNITIES AND FINANCIAL IMPACTS Type of opportunity Geographic Opportunity Sector / region Area Estimated Potential Impact Time horizon Probability Impact Magnitude Financial Potential Products and services; Changes in consumer preferences - Products and services; - Supply chain and/or value chain; - Adaptation and mitigation activities; - Investment in research and development; - Operations (including types of operations Increased revenue resulting from increased demand for more sustainable products and services and location of facilities); - Acquisitions or divestitures. Short term Very probable High Explanation of Estimated Financial Potential Implementation Implementation strategy cost هه R$ 12,800,000 The Company's position in seeing the possibility of an increasingly sustainable logistics through the implementation and conduct of socio-environmental projects resulting from a greater sustainability strategy is one of the factors that contributed to the Company's growth in the last year, resulting in an increase of 45 % of net profit, in relation to the last year. Considering that the net income in 2019 was R$ 28,200,000 and the net income for 2020 was R$41,000,000, the estimated financial impact was R$ 12,800,000 R$ 200,000,00 Achieving high standards of governance in climate change, in addition to the commitment and performance of the Company's senior management, requires the articulation of a set of initiatives in a structured manner, with allocation of resources. In this case, the cost of realizing this opportunity refers to maintaining the Company's ESG strategy, which is fundamental in maintaining and attracting new customers to the Company. That will directly contribute to increasing its organic growth in the coming years. To maintain this strategy, the annual investment required to maintain internal teams dedicated to the topic, specialized consulting services to prepare reports, hire independent bodies for external verification, reaches an average of R$200,000,00 per year. 104#105JSL INTEGRATED REPORT / JSL 2021 ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT CLIMATE-RELATED OPPORTUNITIES AND FINANCIAL IMPACTS Type of opportunity Geographic Opportunity Sector / Area region Greater access Markets to credit and diversification of financial assets Resilience Potential Impact Access to capital GREATER ACCESS TO CAPITAL Several financial instruments have been created in order to make it possible to raise capital to finance sustainable economic activities. As an example of this, the SIMPAR holding company issued a Sustainability-Linked Bond raising US$ 625 million. JSL as well as the other companies of the Group will develop actions to achieve the goal assumed by SIMPAR of, in 10 years (until 2030), reduce the Group's emissions by 15%. JSL, as the company responsible for most of the Group's emissions, must act in a pioneering way to guarantee and fulfill the public commitment assumed. Time horizon Probability Impact Magnitude Estimated Financial Potential Explanation of Estimated Financial Potential Mid-term Very probable High R$ 31,250,000.00 Implementation cost هه Implementation strategy The amount raised by SIMPAR in the issuance of its Sustainability Linked Bond (U$ 625 million) was used as financial impact. 410,000,000.00 In order to maintain the amount of the loan to be paid, the Company is developing, together with a specialized consultancy, the strategic plan to enhance GHG reduction actions. The calculation of the cost to implement the opportunity includes the amount to be paid to the consultancy (R$ 260,634.60) and the amount to be invested in less polluting technologies and vehicles (R$ 410000000) 105#106JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY CATERPILLAR INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT < > ASSURANCE REPORT#107GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY LIMITED ASSURANCE REPORT ISSUED GRI 102-56 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT KPMG Auditores Independentes Ltda Rua Arquiteto Olavo Redig de Campos, 105, 6° andar Torre A 04711-904 São Paulo/SP - Brasil - Caixa Postal 79518 - CEP 04707-970 - São Paulo/SP Brasil Telefone +55 (11) 3940-1500 kpmg.com.br LIMITED ASSURANCE REPORT ISSUED BY INDEPENDENT AUDITORS To the Board of Directors and Shareholders of JSL S.A. São Paulo - SP INTRODUCTION We were engaged by JSL S.A. ("JSL" or "Company") to apply limited assurance procedures on the sustainability information disclosed in the Integrated Report 2021 ("Report"), in the accompanying information to this report related to the period ended December 31, 2021. RESPONSIBILITIES OF JSL'S MANAGEMENT The Management of JSL is responsible for adequately preparing and presenting the sustainability information in the Integrated Report 2021 in accordance with both the Standards for Sustainability Report of Global Reporting Initiative GRI, with Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 - Integrated Report (which is correlated with the Basic Conceptual Framework of the Integrated Report prepared by the International Integrated Reporting Council - IIRC), and the internal controls determined necessary to ensure this information is free from material misstatement, resulting from fraud or error. INDEPENDENT AUDITORS' RESPONSIBILITY Our responsibility is to express a conclusion about the information in the Report based on a limited assurance engagement conducted in accordance with Technical Communication (TC) 07/2012, which was prepared based on NBC TO 3000 (Assurance Engagements Other Than Audits and Reviews), both issued by the Brazilian Federal Accounting Council - CFC equivalent to international standard ISAE 3000, issued by the International Federation of Accountants and applicable to Non-Financial Historical Information. These standards require compliance with ethical requirements, including independence ones, and the engagement is also conducted to provide limited assurance that the information disclosed in the Report, taken as a whole, is free from material misstatement. KPMG Auditores Independentes Ltda. ("KPMG") applies Brazilian and international standards on quality control, and consequently maintains a comprehensive quality control system including documented policies and procedures related to compliance with ethical and professional 107#108JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH INTEGRATED REPORT / JSL 2021 FINANCIAL PERFORMANCE GRI AND SASB SUMMARY ASSURANCE REPORT standards, in addition to the legal and regulatory applicable requirements. We comply with the comprehensive code of ethics including detailed independence requirements, established based on the ethical principles of integrity, objectivity, competence and professional care, confidentiality and professional behavior. A limited assurance engagement conducted in accordance with NBC TO 3000 (ISAE 3000) consists mainly of questions and interviews with the Management of JSL and other professionals of the Company involved in the preparation of the information disclosed in the Report and use of analytical procedures to obtain evidence that enables us to reach a limited assurance conclusion about the sustainability information taken as a whole. A limited assurance engagement also requires additional procedures when the independent auditor acknowledges issues which may lead them to believe that the information disclosed in the Report taken as a whole could present material misstatement. The selected procedures were based on our understanding of the issues related to the compilation, materiality and presentation of the information disclosed in the Report, on other engagement circumstances and also on our considerations regarding areas and processes associated with material sustainability information disclosed where relevant misstatement could exist. The procedures consisted of: engagement planning: considering the material aspects for JSL's activities, the relevance of the information disclosed, the amount of quantitative and qualitative information and the operational systems and internal controls that served as a basis for preparation of the information in the JSL's Report. This analysis defined the indicators to be checked in details; understanding and analysis of disclosed information related to material aspects management; analysis of preparation processes of the Report and its structure and content, based on the Principles of Content and Quality of the Standards for sustainability report of the Global Reporting Initiative - GRI (GRI - Standards) and with Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 - Integrated Report (which is correlated with the Basic Conceptual * Framework for Integrated Report, prepared by the The International Integrated Reporting Council (IIRC); evaluation of non-financial indicators (GRI 102-1, GRI 102-2, GRI 102-3, GRI 102-4, GRI 102-5, GRI 102-6, GRI 102-7, GRI 102-8, GRI 102-9, GRI 102-10, GRI 102-11, GRI 102-12, GRI 102-13, GRI 102-14, GRI 102-16, GRI 102-18, GRI 102-40, GRI 102-41, GRI 102-42, GRI 102-43, GRI 102-44, GRI 102-45, GRI 102-46, GRI 102-47, GRI 102-48, GRI 102-49, GRI 102-50, GRI 102-51, GRI 102-52, GRI 102-53, GRI 102-54, GRI 102-55, GRI 102-56, GRI 103-1 (302-1), GRI 103-2 (302-1), GRI 103-3 (302-1), GRI 201-2, GRI 205-2, GRI 205-3, GRI 302-1, GRI 305-7, GRI 306-3, GRI 306-5, GRI 307-1, GRI 308-1, GRI 401-1, GRI 403-9, GRI 403-10, GRI 405-1, GRI 405-2, GRI 406-1, GRI 414-1); understanding of the calculation methodology and procedures for the compilation of indicators through interviews with management responsible for data preparation; ** application of analytical procedures regarding data and interviews for qualitative information and their correlation with indicators disclosed in the Report; *** analysis of evidence supporting the disclosed information; 108#109JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT . analysis of whether the performance indicators omission and justification are reasonable to be accepted associated to aspects and topics defined as material in the materiality analysis of the Company; comparison of financial indicators (GRI 201-1) with the financial statements and/or accounting records. We believe that the information, evidence and results we have obtained are sufficient and appropriate to provide a basis for our limited assurance conclusion. SCOPE AND LIMITATIONS The procedures applied to a limited assurance engagement are substantially less extensive than those applied to a reasonable assurance engagement. Therefore, we cannot provide reasonable assurance that we are aware of all the issues that would have been identified in a reasonable assurance engagement, which aims to issue an opinion. If we had conducted a reasonable assurance engagement, we may have identified other issues and possible misstatements within the information presented in the Report. Nonfinancial data is subject to more inherent limitations than financial data, due to the nature and diversity of the methods used to determine, calculate or estimate these data. Qualitative interpretation of the data's materiality, relevance and accuracy are subject to individual assumptions and judgments. Additionally, we have not examined data related to prior periods, to evaluate the adequacy of policies, practices and sustainability performance, nor future projections. CONCLUSION Based on the procedures performed, described in this report, we have not identified any relevant information that leads us to believe that the information in the Integrated Report 2021 is not fairly stated in all material aspects in accordance with the Standards for Sustainability Report of Global Reporting Initiative - GRI (GRI- Standards) with Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 Integrated Report (which is correlated with the Basic Conceptual Framework for Integrated Report prepared by the International Integrated Reporting Council - IIRC), and with the records and files that served as the basis for its preparation. São Paulo, April 12th, 2022 KPMG Auditores Independentes Ltda. CRC 2SP014428/0-6 Original report in Portuguese signed by Sebastian Yoshizato Soares Accountant CRC 1SP257710/0-4 109#110JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH Credits Project coordination JSL - Sustainability, Marketing and Communication and Investor Relations Content consulting, design and GRI grupo report - rpt.sustentabilidade www.gruporeport.com.br Writing and editing Guto Lobato and Maria Cristina Barbosa Project management Pamela Jabbour Graphic design and diagramming Ed Santana / Taiana Granja GRI Consulting Laura Tamancoldi Spell check Alícia Toffani Typographic family DIN Corporate information Matriz JSL +55 (11) 3154-4000 Rua Doutor Renato Paes de Barros, 1017, 13th floor Itaim Bibi - São Paulo - SP - Postcode 04530-001 JSL administrative headquarters +55 (11) 2377-7000 Av. Saraiva, 400 - Brás Cubas Mogi das Cruzes/SP - Postcode 08745-140 www.jsl.com.br Investor Relations Area +55 (11) 2377 7178 Rua Doutor Renato Paes de Barros, 1017, 13th floor Itaim Bibi - São Paulo - SP - Postcode 04530-001 FINANCIAL PERFORMANCE INTEGRATED REPORT / JSL 2021 GRI AND SASB SUMMARY ASSURANCE REPORT < > CREDITS AND CORPORATE INFORMATION#111ØJSL ENTENDER PARA ATENDER UMA EMPRESA DO GRUPO SIMPAR