Investor Presentaiton
Independent auditor's limited
assurance report on the
non-financial information
included in the
2021 Annual Report
To the Board of Directors and Stockholders
Votorantim S.A.
designing, implementing and maintaining internal controls over the signi-
ficant information for the preparation of the information included in the
Annual Report, which is free from material misstatement, whether due
to fraud or error.
=
São Paulo-SP
Introduction
We have been engaged by Votorantim S.A. ("Company" or "Votorantim")
to present our limited assurance report on the non-financial information
included in the 2021 Annual Report of Votorantim for the year ended
December 31, 2021.
Our limited assurance does not cover prior-period information, or any other
information disclosed together with the 2021 Annual Report, including any
incorporated images, audio files or videos.
Responsibilities of the management of Votorantim
The management of Votorantim is responsible for:
▸ selecting or establishing adequate criteria for the preparation and pre-
sentation of the information included in the 2021 Annual Report;
▸ preparing the information in accordance with the criteria and guidelines
of the Global Reporting Initiative (GRI-Standards) and with the basis of
preparation developed by the Company;
Independent auditor's responsibility
Our responsibility is to express a conclusion on the non-financial informa-
tion included in the 2021 Annual Report, based on our limited assurance
engagement carried out in accordance with the Technical Communication
CTO 01 - Issuance of Assurance Reports related to Sustainability and Social
Responsibility, issued by the Federal Accounting Council (CFC), based on
the Brazilian standard NBC TO 3000, "Assurance Engagements Other than
Audit and Review", also issued by the CFC, which is equivalent to the inter-
national standard ISAE 3000, "Assurance engagements other than audits
or reviews of historical financial information", issued by the International
Auditing and Assurance Standards Board (IAASB). Those standards require
that the auditor complies with ethical requirements, independence requi-
rements, and other responsibilities of these standards, including those
regarding the application of the Brazilian Quality Control Standard (NBC
PA 01) and, therefore, the maintenance of a comprehensive quality control
system, including documented policies and procedures on the compliance
with ethical requirements, professional standards and relevant legal and
regulatory requirements.
Moreover, the aforementioned standards require that the work be planned
and performed to obtain limited assurance that the non-financial infor-
mation included in the 2021 Annual Report, taken as a whole, is free from
material misstatement.
A limited assurance engagement conducted in accordance with the Brazilian
standard NBC TO 3000 and ISAE 3000 mainly consists of making inquiries of
management and other professionals of Votorantim involved in the prepa-
201View entire presentation