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Investor Presentaiton

Ethics Line 0800 89 11 729 Visit the Ethics Line website The Anti-Corruption and Antitrust Policies and the Code of Conduct are part of the compliance structure. They must be observed by every new employee and communicated to suppliers, who must commit to complying with Votorantim's ethical standards. Contracts signed with the holding company include clauses related to the fight against corruption, the defense of human rights, and data protection in addition to other topics upon which the approval of suppliers is conditioned. The Ethics Line is available to all stakeholders to help them learn about, assess, and address issues related to the Code of Conduct. All contact made with the Ethics Line is completely confidential to preserve the identity of the users. In line with its commitment to strong internal controls, Votorantim conducts internal audits through a third-party company and submits its economic and financial results to an external audit conducted by PricewaterhouseCoopers. Among the initiatives to reinforce the communication and culture of compliance, Votorantim promoted Compliance Week, an annual event that involves the leadership of all portfolio companies. In 2021, the fifth Compliance Week was held online and welcomed Professor Jim Detert from the University of Virginia, who spoke about the importance of courage as a value to ensure business integrity. In addition, a second event featured specialists Clarissa Lins and Sonia Favaretto, who participated in a panel that addressed topics such as the importance of compliance to ESG issues and the main challenges for companies and investors in advancing this agenda. 205-2 During the year, working groups made up of risk and compliance representatives from the portfolio companies and the holding company held meetings to promote and share best practices in this area. Risk Management 102-9| 102-10 | 102-11 | 102-30 In 2021, Votorantim concentrated its efforts on developing the Business Continuity Plan, aimed at its critical processes, and on mapping continuity risks, with a focus on insurable risks to be included in the Insurance Policy. The first completed phase included consultations with all areas of Votorantim to understand their main processes. Based on this assessment, the company will map the continuity risks and develop related contingency plans. The next planned step is to provide training to prepare teams to incorporate these protection steps. The initiative will further strengthen the risk management processes and the methodology already adopted by the holding company considering the increased complexity of the external environment, enhanced by the pandemic, and other situations that can put business objectives at risk. With regard to financial risks, Votorantim annually updates and submits its Financial Policy for approval by the Board. The objective is both to preserve credit quality and to ensure that the metrics are compatible with an investment grade company. The Board of Directors and the Executive Board are part of the governance structure and participate in the execution of the financial risk management process. 24 =
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