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Investor Presentaiton

Standard 404-1 405-1 Description Reporting criteria and parameters Average hours of training per Boundary: Votorantim (investment holding company) year per employee Diversity of governance bodies and employees 406-1 Incidents of discrimination and corrective actions taken Details general: This standard measures the average hours of training per employee provided by the Votorantim Academy, as described in Votorantim's 2021 Annual Report. For this standard, data us broken down by gender (male and female) and functional categories (director/president, manager, coordinator/consultant, technician/analyst/supervisor, trainee, operational worker, intern and apprentice). The number of hours were calculated according to the number of hours employees of the holding company and the portfolio companies spent on modules of the Votorantim Academy. These modules are available, for example, in the form of distance learning courses such as recorded classes, interactive content, webinars and lectures. Boundary: Consolidated (Votorantim + portfolio companies) Details general: This standard reflects the diversity of employees and members of governance bodies in terms of gender and age group (percentage). The assessment included the following categories: director/president, manager, coordinator/consultant, technician/ analyst/supervisor, trainee, operational worker, intern, apprentice and others. The calculation of the total number of employees follows the same consolidation rule used for standard 102-8. Members of governance bodies are directors and presidents. Details per portfolio company: Boundary: Consolidated (Votorantim + portfolio companies) Details general: The following definitions were used for the consolidation of this standard: ► Discrimination: The act and result of treating a person unequally, imposing unequal burdens or denying them benefits, rather than treating each person fairly on the basis of individual merit. Discrimination may also include harassment, defined as a course of comments or actions that are unwelcome, or should reasonably be known to be unwelcome, to the person toward whom they are addressed. ► Confirmed cases: Each individual case of discrimination that has been found to be valid. The consolidated base is formed by the number of cases of discrimination received by the complaint channels available in each portfolio company, according to the following classifications: (i) race, (ii) color, (iii) age group, (iv) gender, (v) religion, (vi) political opinion, (vii) nationality, (viii) social origin, (ix) harassment and abuse of power and (x) other cases involving internal and/or external stakeholders in the operations. The reporting includes cases classified as "unfounded", "under analysis" or "confirmed" on 12/31/2021. Details per portfolio company: ► Votorantim Cimentos: One case is currently classified as "inconclusive" (that is, despite being confirmed, it was not possible to gather enough information to classify it as "valid" or "unfounded"). 99 Exceptions None = Changes None Justifications N/A None None N/A None None N/A
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