Investor Presentaiton
Standard
305-1
Description
Direct (Scope 1) GHG
emissions
Reporting criteria and parameters
Boundary: Consolidated (Votorantim + portfolio companies)
Details general:
Direct greenhouse gas emissions (Scope 1) from sources (units or processes that release GHGs into the
atmosphere) owned or controlled by the organization.
Direct greenhouse gas emissions (Scope 1) include, but are not limited to, CO2 emissions from fuel
consumption reported in standard 302-1.
To calculate this standard, each portfolio company must follow its own methodology, calculation rules and
tools, and conversion rates used for this purpose. These calculations primarily follow the GHG Protocol
methodology.
Details per portfolio company:
► Votorantim Cimentos: Emissions from the Cement business were calculated following the GCCA guidelines
for calculating the industry's CO2 emissions. Emissions from other businesses were calculated according to
the GHG Protocol guidelines.
► Acerbrag: Follows the parameters of the Argentine Secretary of Energy.
Exceptions
►Standard not reported by
Votorantim and banco BV.
2021 information from
Citrosuco is not available.
The reported information
refers to the period
between January and
December 2020.
►The emissions data
reported by Votorantim
Cimentos cover all the
company's operations,
except those of concrete,
cement, mortar,
aggregates (or other)
in countries other than
Brazil.
►CBA: Follows the parameters of the Brazilian GHG Protocol Program and uses the consolidation approach by CBA's reporting for this
operational control.
►Citrosuco: Follows the GHG Protocol standards.
►Nexa: Follows the GHG Protocol standards.
► Reservas: Follows the GHG Protocol standards.
► Votorantim Energia: Uses the Climas platform, which follows the methodological guidelines of the GHG
Protocol, with adjustments and specifications.
indicator does not include
the following operational
units: Barro Alto, Rondon,
Distribution Center, Head
Office and Sorocaba
Branch.
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.
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