Investor Presentaiton

Standard 412-1 413-1 Description Operations that have been subject to human rights reviews or impact assessments Operations with local community engagement, impact assessments, and development programs Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: The consolidation of this standard includes all units in Votorantim's 2021 Annual Report, including offices, plants, distribution centers and others. "Human rights reviews" are formal or documented assessment process that applies a set of human rights performance criteria. Impact assessments related to human rights are necessary instruments to fulfill the responsibility of preventing, mitigating and repairing negative impacts of business on human rights and establishing the parameters and guidelines necessary for their effectiveness. Countries where the company operates are only counted once in cases where different portfolio companies operate in the same country. Details per portfolio company: ►banco BV: Considers the number of new customers in 2021 screened for social and environmental risk. The bank reports the total number of customers screened in 2021 by the social and environmental risk area with activities in sectors at significant risk for incidents of compulsory labor. Boundary: Consolidated (Votorantim + portfolio companies) Details general: The consolidation of this standard includes all units in Votorantim's 2021 Annual Report, including offices, plants, distribution centers and others. "Local development program" are those that detail actions to minimize, mitigate or compensate for adverse social and economic impacts, and/or to identify opportunities or actions to enhance positive impacts of a project on the community. Social impact assessment programs may relate to impact as part of participatory processes, environmental impact assessments and continuous monitoring, public communication of the results of environmental and social impact assessments, local development programs based on the needs of local communities, comprehensive processes of consultation to the local community including vulnerable groups, working committees and councils, occupational health and safety commissions and other worker representative bodies to discuss impacts, and formal processes to register complaints by local communities. Details per portfolio company: ► Votorantim Cimentos: The total number of operating units included in the reporting of the standard differs from the total number of operating units reported by Votorantim Cimentos for standard 102-7, considering the parameter of impact in the municipalities covered by community involvement, social impact assessment or local development programs. Exceptions ►Standard not reported by Votorantim Cimentos, Reservas Votorantim and Votorantim. ►The data reported by banco BV includes only operations in Brazil. ►Standard not reported by banco BV and Votorantim. ► Votorantim Cimentos considers, for the reporting of the indicator, the operational units in the territories of Latin America, VCEAA (Spain, Morocco, Tunisia and Turkey) and VCNA (United States and Canada). 101 = Changes None Justifications N/A None N/A

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