Investor Presentaiton
to incorporate improvements
from previous cycles. This is a
continuous process that aligns
with Votorantim's interest in
ensuring the best possible
quality in reporting.
The collection forms include
the information necessary to
report all standards, common
instructions and the reporting
parameters adopted. The
criteria and exceptions are
described in this Basis of
Preparation, in the chapter
Detailing the reporting criteria.
5. Detailing the reporting
criteria
The table below aims to detail
the criteria and parameters
adopted for the measurement
and consolidation of
information regarding the GRI
Standards, on which this Report
is based, and should be used to
complement Votorantim's 2021
Annual Report, not only with
regards to the main document,
but also regarding the GRI
Indicators Annex.
The table includes the following
fields, as described below:
▸ Standard: GRI standard,
referenced by their official
code
▸ Description of the
standard: Description of the
standard following the GRI
Standards specification
► Reporting criteria and
parameters: Detailed
information provided as
follows:
► Boundary: Scope of the
standard, which can be
specified as "Votorantim
(investing holding
company)" or "Consolidated
(Votorantim and portfolio
companies)", for standards
that consolidate data from
the holding company and
the portfolio companies.
►Details: Description of
reporting criteria and
parameters for standards
with boundaries specified
as "Votorantim (investment
holding company)".
"Details general" and
"Details per portfolio
company": For cases of
boundaries specified as
"Consolidated (Votorantim
and portfolio companies)",
in which the details
apply to all portfolio
companies at the time
of data collection and
consolidation ("Details
- general") or address
specific situations of each
company ("Details per
portfolio company").
▸ Exceptions: Exceptions with
regard to the boundaries and
reporting period.
▸ Changes: Changes in
boundaries and criteria in
relation to the previous
report.
▸ Justification: Justifications
for the changes in boundaries
and criteria in relation to the
previous report.
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