Investor Presentaiton

= Changes None Justifications N/A Standard 408-1 409-1 Description Operations and suppliers at significant risk for incidents of child labor Operations and suppliers at significant risk for incidents of forced or compulsory labor Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: For the purpose of consolidating this standard, "at significant risk" refers to the real possibility of operations or suppliers being involved in incidents of child labor, whether due to a history of incidents in a particular sector or link in the chain, or due to the presence of operations or suppliers in regions with increased social vulnerability, for example. A "child" is any person under the age of 15 or under the age of completion of compulsory studying (whichever is higher), except in certain countries where the economy and education system are not sufficiently developed, in which cases a minimum age of 14 years might apply. A "young person" is any person under the age of 18 years, the age of majority in Brazil, which is established by Votorantim's internal policies as the minimum age for hiring. "Hazardous work" refers to activities and functions that pose a threat to the life or health of the employee, as determined by Brazilian labor laws. Details per portfolio company: Boundary: Consolidated (Votorantim + portfolio companies) Details general: For the purpose of consolidating this standard, "at significant risk" refers to the real possibility of operations or suppliers being involved in incidents of forced or compulsory labor, whether due to a history of incidents in a particular sector or link in the chain, or due to the presence of operations or suppliers in regions with increased social vulnerability, for example. "Forced or compulsory labor" is defined as all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered himself voluntarily (ILO Convention 29 on Forced Labor), and also debt-induced labor or work in degrading condition (as established by the Brazilian Federal Constitution, article 5). Details per portfolio company: ►banco BV: Considers the number of new customers in 2021 screened for social and environmental risk. The bank reports the total number of customers screened in 2021 by the social and environmental risk area with activities in sectors at significant risk for incidents of compulsory labor. Exceptions ►Standard not reported by Votorantim Cimentos. Citrosuco's numbers reflect the evaluations carried out in the company's operations and suppliers only in Brazil. ►The data reported by banco BV includes only operations in Brazil. ►CBA's reporting for the indicator does not include the Metalex operating unit. ►Nexa's reporting for the indicator does not include the company's offices located in Luxembourg and the United States. ►Standard not reported by Votorantim Cimentos. ►The data reported by banco BV includes only operations in Brazil. ►Citrosuco's numbers reflect the evaluations carried out in the company's operations and suppliers only in Brazil. ►CBA's reporting for the indicator does not include the Metalex operating unit. ►Nexa's reporting for the indicator does not include the company's offices located in Luxembourg and the United States. None 100 N/A

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