Investor Presentaiton
Standards - 100 Series
Standard
Description
Reporting criteria and parameters
102-1
Name of the organization
Boundary: Votorantim (investment holding company)
Details: Organization's corporate name and trade name.
Exceptions
None
Changes
None
Justification
N/A
102-7
Scale of the organization
None
None
N/A
102-8
Information on employees
and other workers
Boundary: Votorantim (investment holding company)
Details: It considers Votorantim's financial results, as an
investment holding company, including its net sales and total
capitalization.
Information on net revenue and adjusted EBITDA of each
company can be found in the chapter "Portfolio Companies"
on pages 30 to 59 of the Report. Information such as
capitalization, described as net equity, and on products and
services offered are available in the individual reports of each
company in the portfolio.
The chapter "Portfolio Overview", on page 8, details the
number of employees and units of each portfolio company.
Boundary: Consolidated (Votorantim + portfolio companies)
Details general:
-
The Report includes data from 12/31/2021 regarding
permanent company employees, interns and apprentices, or
contractors, according to the following criteria:
1. Monthly employees, hourly employees or trainees
2. Interns and apprentices
3. Contractors
4. Broken down by region, in Brazil and abroad
The standard consolidates data from all portfolio companies,
which have their own parameters and autonomy to manage
their data. In some cases, this prevents the reporting of
broken-down data as recommended by the GRI. All employees
reported are company employees, except when specified as
"contractors" or "indirect", and permanent.
Details per portfolio company:
▸ Citrosuco: Following the consolidation and comparability
guidelines of previous years, this report does not
consolidate information on the 7,232 seasonal workers
formally hired according to Brazilian labor laws (CLT) for the
harvest period.
The standard
consolidates data
from all portfolio
companies, which
have their own
parameters and
autonomy to
manage their data.
In some cases,
this prevents the
reporting of broken-
down data.
85
None
N/A
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