Investor Presentaiton

Changes Justification N/A Standard 304-3 Description Habitats protected or restored Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: This standard refers to areas where restoration has been completed or that are actively protected. Two important definitions are considered for this consolidation: ► Protected areas: A geographically defined area that is designated, regulated or managed to achieve specific conservation objectives. ► Restored areas: Areas used during or affected by operational activities, and where mitigation measures have been implemented to restore the environment to its original state or to a state where it forms a healthy and functioning ecosystem. The consolidation of this standard considers the total number of protected or restored areas, with emphasis on those that were identified with the participation of external experts or protocols. External experts include certifications or independent external evaluators who are qualified to participate in the identification. Furthermore, parameters and protocols are understood as clear guidelines of a classificatory nature, which follow criteria established by voluntary regulation, self-regulation or standards. Protected or restored habitats are located in Brazil (in the states of BA, CE, DF, GO, MG, MT, MS, PE, PA, PI, PR, RJ, RO, RS, SC, SP and TO). Details per portfolio company: ► CBA: The areas belonging to CBA in São Paulo and Goiás are managed and, therefore, were accounted for in the Report by Reservas Votorantim. Exceptions The data reported by Votorantim Cimentos includes only operations in Brazil. The data reported by Citrosuco includes only the operations in Brazil. ►Citrosuco considered the assumption that all reported areas of protected or restored habitat fall 50% within the Cerrado biome and 50% within the Atlantic Forest biome. None 92

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