Investor Presentaiton

Standard Description 102-49 Changes in reporting 103-1 Explanation of the material topic and its boundaries Reporting criteria and parameters Boundary: Votorantim (investment holding company) Details: Significant changes in scope and boundaries in relation to previous reports are those that, when omitted or distorted, may influence the readers' perception of the Report, violating basic principles such as comparability. The Report aims to address how Votorantim manages the topics that are considered material and their respective impacts. Since the materiality includes both topics that are cross- cutting and inherent to Votorantim's activity and topics that are specific to one or more portfolio companies, the reporting of standard 103-1 will specify, in each situation, the scope of the impacts (Votorantim or the portfolio companies), as well as the level of involvement of Votorantim's management in each topic and, consequently, its impact. Standards - 200 Series Standard 201-1 205-2 Description Direct economic value generated and distributed Communication and training about anti-corruption policies and procedures Reporting criteria and parameters Boundary: Votorantim (investment holding company) Details: Covers Votorantim's financial results as an investment holding company. The model used follows the guidelines of CPC 09 and the International Accounting Standards Board (IASB). Boundary: Votorantim (investment holding company) Details: The Report includes awareness and training programs and campaigns promoted by Votorantim that have the portfolio companies as their target audience. Like the rest of the Report, the reporting of this standard reflects the base year 2021. The content and target audience of the programs are reported in a qualitative way. Despite being required, the percentages of employees and business partners reached are not reported due to different criteria used by the portfolio companies to classify and group these audiences. 88 = Exceptions None Changes None Justification N/A None None N/A Exceptions None Changes None Justification N/A None None N/A

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