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Standards - 300 Series Standard 302-1 Description Energy consumption within the organization Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: Data is presented in GJ for each type of energy source, as described below: ► Non-renewable energy sources: Those that cannot be replenished, reproduced, cultivated or generated in a short period of time through ecological cycles ► Renewable energy sources: Those that can be replenished in a short period of time through ecological cycles. Renewable energy sources include geothermal, wind, solar, hydro, biomass and others. "Within the organization" refers to the energy consumed in the units operationally controlled by the portfolio companies (amounts are reported in the chapter "Portfolio Overview" of Votorantim's 2021 Report. It includes offices, industrial plants and distribution centers To calculate this standard, each portfolio company must follow its own methodology, calculation rules and tools, and conversion rates used for this purpose. Such calculations may include, but are not limited to: energy balance of the plants and data reported by those responsible for the areas, most up to date GHG Protocol, and energy consumption as shown on electricity bills, among others. Details per portfolio company: ► Votorantim Cimentos: GNR methodology for the Cement business and GHG Protocol for the other businesses. The energy figures reported by Votorantim Cimentos cover all the company's operations, except for concrete, cement, mortar, aggregates (or other) operations in countries other than Brazil. ► Acerbrag: Conversion rates: Electricity (MWh)*3.6 = GJ • Gas (Nm3)*9300*4.1868/10^6= GJ ►CBA: For the plant, fuel consumption data was extracted from the GHG Protocol version 2021.0.1 calculation tool. For the other units, the same conversion rates as in previous years were used. CBA's reporting for the indicator does not include the following operational units: Barro Alto, Rondon, Distribution Center, and Central Office. ►Citrosuco: GHG Protocol standard. ►Nexa: GHG Protocol standard. Nexa's reporting for this indicator does not include the company's offices located in Luxembourg and the United States. ► Reservas: Internally controlled data; conversion rates extracted from ISACTEEP. ▸ Votorantim Energia: Energy converted from MWh to GJ, considering 1MWh = 3.6GJ. Exceptions ►Standard not reported by Votorantim. ►2021 information from Citrosuco is not available. The reported information refers to the period between January and December 2020. ►Nexa's reporting for this indicator does not include the offices located in Luxembourg and the United States. Changes Nexa's energy (GRI Standards 302-1 and 302-3) and greenhouse gas emissions (GRI Standards 305-1 and 305-4) indicators had their 2020 data corrected and restated in Votorantim's Annual Report 2021. Justification Due to the identification of an unintentional error in the compilation of fuel consumption data in one of the company's operational units. 90
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