Investor Presentaiton

Standard Description 305-2 Energy indirect (Scope 2) GHG emissions Reporting criteria and parameters Boundary: Consolidated (Votorantim + portfolio companies) Details general: Indirect greenhouse gas emissions (Scope 2) from company sources (units or processes that release GHG into the atmosphere), resulting from the generation of electricity, heat, cooling and steam imported and consumed by the organization. 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. ►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. Exceptions ►Standard not reported by Votorantim, banco BV and Reservas Votorantim. ► 2021 information from Citrosuco is not available. The reported information refers to the period between January and December 2020. ►The amounts reported by Acerbrag refer to industrial units. ►The emissions data reported by Votorantim Cimentos cover all the company's operations, except those of concrete, cement, mortar, aggregates (or other) in countries other than Brazil. ►CBA's reporting for this indicator does not include the following operational units: Barro Alto, Rondon, Distribution Center, Head Office and Sorocaba Branch. ►Nexa's reporting for the indicator does not include the company's offices located in Luxembourg and in the United States. 94 Changes None Justification N/A

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