Integrated Report / JSL 2021

JSL ENTENDER PARA ATENDER INTRODUCTION JSL PLANNING AND FUTURE PEOPLE AND CULTURE BUSINESS IMPACT ENVIRONMENTAL MANAGEMENT CLIMATE CHANGE: OUR APPROACH FINANCIAL PERFORMANCE GRI AND SASB SUMMARY INTEGRATED REPORT / JSL 2021 ASSURANCE REPORT . analysis of whether the performance indicators omission and justification are reasonable to be accepted associated to aspects and topics defined as material in the materiality analysis of the Company; comparison of financial indicators (GRI 201-1) with the financial statements and/or accounting records. We believe that the information, evidence and results we have obtained are sufficient and appropriate to provide a basis for our limited assurance conclusion. SCOPE AND LIMITATIONS The procedures applied to a limited assurance engagement are substantially less extensive than those applied to a reasonable assurance engagement. Therefore, we cannot provide reasonable assurance that we are aware of all the issues that would have been identified in a reasonable assurance engagement, which aims to issue an opinion. If we had conducted a reasonable assurance engagement, we may have identified other issues and possible misstatements within the information presented in the Report. Nonfinancial data is subject to more inherent limitations than financial data, due to the nature and diversity of the methods used to determine, calculate or estimate these data. Qualitative interpretation of the data's materiality, relevance and accuracy are subject to individual assumptions and judgments. Additionally, we have not examined data related to prior periods, to evaluate the adequacy of policies, practices and sustainability performance, nor future projections. CONCLUSION Based on the procedures performed, described in this report, we have not identified any relevant information that leads us to believe that the information in the Integrated Report 2021 is not fairly stated in all material aspects in accordance with the Standards for Sustainability Report of Global Reporting Initiative - GRI (GRI- Standards) with Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 Integrated Report (which is correlated with the Basic Conceptual Framework for Integrated Report prepared by the International Integrated Reporting Council - IIRC), and with the records and files that served as the basis for its preparation. São Paulo, April 12th, 2022 KPMG Auditores Independentes Ltda. CRC 2SP014428/0-6 Original report in Portuguese signed by Sebastian Yoshizato Soares Accountant CRC 1SP257710/0-4 109

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