Investor Presentaiton
Standard
305-3
306-3
Description
Reporting criteria and parameters
Details general:
Other indirect (Scope 3) GHG Boundary: Consolidated (Votorantim + portfolio companies)
emissions
Waste generated, by
composition and disposal
method
Indirect greenhouse gas emissions (Scope 2) that result from the organization's activities but are produced by
sources that do not belong to or are not controlled by the company.
To calculate this standard, each portfolio company must follow its own methodology, calculation rules and
tools, and conversion rates used for this purpose. These calculations primarily follow the GHG Protocol
methodology.
Details per portfolio company:
► Votorantim Cimentos: Emissions from the Cement business were calculated following the GCCA guidelines
for calculating the industry's CO2 emissions. Emissions from other businesses were calculated according to
the GHG Protocol guidelines.
► Acerbrag: Follows the parameters of the Argentine Secretary of Energy.
► CBA: Follows the parameters of the Brazilian GHG Protocol Program and uses the consolidation approach by
operational control.
►Citrosuco: Follows the GHG Protocol standards.
►Nexa: Follows the GHG Protocol standards. The total scope 3 emissions reported by Nexa for this report are
preliminary. Final figures will be available in your individual report.
► Reservas: Follows the GHG Protocol standards.
► Votorantim Energia: Uses the Climas platform, which follows the methodological guidelines of the GHG
Protocol, with adjustments and specifications.
► Acerbrag: The amounts reported include only data from industrial units.
Boundary: Consolidated (Votorantim + portfolio companies)
Details general:
Standard reported in tonne of waste generated, broken down by type of waste, hazardous and non-
hazardous, according to the National Solid Waste Policy, and disposal methods: composting, reuse, recycling,
recovery (which includes energy recovery), incineration, landfill, underground injection, on-site storage or
other methods indicated by the portfolio company at the time of data collection.
The data is obtained through weighing, but can also be estimated, depending on the characteristics of each
company.
Details per portfolio company:
►banco BV: Reports only the amount of waste sent for recycling and generated by construction.
Exceptions
►Standard not reported
by Votorantim, banco BV,
Reservas Votorantim and
Acerbrag.
►2021 information from
Citrosuco is not available.
The reported information
refers to the period
between January and
December 2020.
►Nexa's reporting for the
indicator does not include
the company's offices
located in Luxembourg
and the United States.
►The total scope 3
emissions reported by
Nexa for this report are
preliminary. The final
figures will be available in
your individual report.
►Standard not reported by
Votorantim and Reservas
Votorantim.
►The amounts reported
by Acerbrag refer to
industrial units.
► CBA's reporting for the
indicator does not include
the following operational
units: Barro Alto, Rondon,
Distribution Center and
Central Office.
►Nexa's reporting for the
indicator does not include
the following operational
units: São Paulo,
Belo Horizonte, Peru,
Luxembourg and United
States offices.
Changes
None
Justification
N/A
The historical
data reported
in the indicator
by Votorantim
Cimentos has
been restated due
to a revision in
the consolidation
method used in
2019 and 2020.
N/A
95View entire presentation