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Standard Description 403-9 Work-related injuries Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: This standard includes occupational health and safety data related to company employees, that is, those who have a direct relationship with the organization, according to the same parameters as standard 102-8. Data is broken down by region (Brazil and other countries), according to the following parameters: ►Man hours worked: Absolute number of man hours worked, considering the working hours per week, month or year defined in accordance with local laws and practices relating to working hours. ▸ Number of injuries: Consolidates only lost-time incidents. ➤Fatalities: Consolidates the absolute number of deaths in the period covered by the Report. ► Lost time: Refers to "calendar days" or "business days", depending on the classification used by each portfolio company. ► Contractors: Workers who are not employees but whose work and/or workplace is controlled by the organization. ►High-consequence work-related injuries: Work-related injuries that result in critical or irreversible consequences, such as multiple traumas, amputations, crushing, spinal fractures, spinal cord injuries and others. Each company may have specific rules for determining high-consequence injuries. ► Recordable work-related injuries: Follow the legal requirements of each area where the companies are located. Details per portfolio company: ► Acerbrag: The total number of contracted employees reported by Acerbrag includes fixed and mobile outsourced employees. Reported man hours worked is calculated based on estimates. For the number of injuries with serious consequence (except deaths), accidents classified from severity level 4 onwards, detailed in Acerbrag's internal procedures, were considered. For the number of reportable injuries, we considered work-related accidents of all severity levels described in the same procedures. ► Votorantim Cimentos: For the number of injuries with serious consequences (except deaths), we considered the most serious accidents that are described in the following classifications: amputation (total or partial) of a body member; temporary or permanent loss or reduction of vision; crushing injuries to internal organs; severe burns; scalping and any other injury resulting from working in an enclosed space that leads to hypothermia. For the number of reportable injuries, we considered level 1 to 6 accidents detailed in the company's internal procedures. ►Citrosuco: For the number of injuries with serious consequences (except fatalities), we considered level 3 and 4 accidents detailed in the internal procedures of Citrosuco. For the number of reportable injuries, the levels 1 to 4 described in the same procedures were considered. ►CBA: For the number of injuries with serious consequence (except deaths), Level 4 and 5 accidents were considered, as detailed in the internal procedures of CBA. For the number of reportable injuries, levels 2 and 3 described in the same procedures were considered. ►Nexa: Nexa considers as reportable injuries all work-related accidents recorded during the reporting period. For injuries with serious consequence, we considered level 4, 5 and 6 work accidents, detailed in the company's internal procedures. Exceptions ►The reporting of this standard by Votorantim Cimentos does not include Votorantim Cimentos' operations in Uruguay. 98 = Changes None Justifications N/A

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