Integrated Report / JSL 2021

GJSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY LIMITED ASSURANCE REPORT ISSUED GRI 102-56 INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT KPMG Auditores Independentes Ltda Rua Arquiteto Olavo Redig de Campos, 105, 6° andar Torre A 04711-904 São Paulo/SP - Brasil - Caixa Postal 79518 - CEP 04707-970 - São Paulo/SP Brasil Telefone +55 (11) 3940-1500 kpmg.com.br LIMITED ASSURANCE REPORT ISSUED BY INDEPENDENT AUDITORS To the Board of Directors and Shareholders of JSL S.A. São Paulo - SP INTRODUCTION We were engaged by JSL S.A. ("JSL" or "Company") to apply limited assurance procedures on the sustainability information disclosed in the Integrated Report 2021 ("Report"), in the accompanying information to this report related to the period ended December 31, 2021. RESPONSIBILITIES OF JSL'S MANAGEMENT The Management of JSL is responsible for adequately preparing and presenting the sustainability information in the Integrated Report 2021 in accordance with both the Standards for Sustainability Report of Global Reporting Initiative GRI, with Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 - Integrated Report (which is correlated with the Basic Conceptual Framework of the Integrated Report prepared by the International Integrated Reporting Council - IIRC), and the internal controls determined necessary to ensure this information is free from material misstatement, resulting from fraud or error. INDEPENDENT AUDITORS' RESPONSIBILITY Our responsibility is to express a conclusion about the information in the Report based on a limited assurance engagement conducted in accordance with Technical Communication (TC) 07/2012, which was prepared based on NBC TO 3000 (Assurance Engagements Other Than Audits and Reviews), both issued by the Brazilian Federal Accounting Council - CFC equivalent to international standard ISAE 3000, issued by the International Federation of Accountants and applicable to Non-Financial Historical Information. These standards require compliance with ethical requirements, including independence ones, and the engagement is also conducted to provide limited assurance that the information disclosed in the Report, taken as a whole, is free from material misstatement. KPMG Auditores Independentes Ltda. ("KPMG") applies Brazilian and international standards on quality control, and consequently maintains a comprehensive quality control system including documented policies and procedures related to compliance with ethical and professional 107

View entire presentation