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Indicator Center

As part of our commitment to transparency, the Indicators Center includes main sustainability performance indicators of Votorantim Cimentos, including Material Topics & Sustainable Development Goals, Global Reporting Initiative and Global Cement and Concrete Association Charter and Sustainability Accounting Standards Board.

MATERIAL TOPICS & SUSTAINABLE DEVELOPMENT GOALS (SDG)

The GRI and AA1000 (2015) Standards were the bases for the materiality assessment and stakeholder engagement. The process identified seven material topics that guided the content of this report.

Climate Change

Due to the nature of its production processes, the cement industry is among the world’s largest emitters of CO2. Climate change and CO2 management are at the core of our strategy, and managing climate-related risks and opportunities is critical to ensuring business sustainability.

For us at Votorantim Cimentos, this means knowing and assessing the risks and opportunities related to extreme changes in the climate, such as severe rains and droughts, and adapting to this environment (adaptation), as well as reducing greenhouse gas emissions and energy consumption (mitigation).

Impacts: costs, revenues and reputation

GRI 302-1: Energy consumption inside the organization
Non-renewable sources (GJ) 2022 2023 2024
Cement¹ 86,050,885 85,634,220 78,852,155
Aggregates² 62,680 66,431 517,946
Concrete² 273,810 282,833 976,098
Mortar³ 14,153 4,590* 5,661
Limes and farm³ 22,988 27,088 24,977
Logistics³ 60,490 60,722
Total 86,424,515 86,075,651* 80,437,560
Renewable sources (GJ) 2022 2023 2024
Cement¹ 16,785,275 17,837,204 19,143,492
Aggregates² 7,224 7,949 12,883
Concrete² 36,975 37,657 67,827
Mortar³ 52,186 50,141* 79,435
Limes and farm³ 1,802,265 1,728,822 1,545,560
Logistics³ 9,151 11,867
Total 18,683,925 19,670,923* 20,861,065
Electricity (MWh) 2022 2023 2024
Cement¹ 4,087,952* 4,143,300* 3,977,630
Aggregates² 8,112 8,035 29,003
Concrete² 3,720 3,400 20,483
Mortar³ 8,447 8,323 16,306
Limes and farm³ 50,083 51,464 52,645
Logistics³ 4,883 4,812
Total 4,158,315* 4,219,404* 4,104,878
Total consumption (GJ) 2022 2023 2024
Cement¹ 117,552,789* 116,428,819* 110,245,081
Aggregates² 99,107 103,305 635,241
Concrete² 324,178 332,730 1,132,062
Mortar³ 96,749 84,693* 143,798
Limes and farm³ 2,005,553 1,941,181 1,760,058
Logistics³ 87,219 89,911
Total 120,078,375* 118,977,946* 114,006,152
Eletricity sold (Gj) 2022 2023 2024
Total 544,023 575,010

¹Scope: Global.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 302-3: Energy intensity
Fuels 2022 2023 2024
Clinker (MJ/ton of clinker)¹ 3,615 3,572 3,581
Aggregates (MJ/ton of product)² 25 25 32
Concrete (MJ/m³ of product)² 147 142 197
Mortar (MJ/ton of product)³ 86 67 98
Lime and farm (MJ/ton of product)³ 930 865 709
Electricity 2022 2023 2024
Cement (kWh/ton of cement)¹ 109 109 109
Aggregates (kWh/ton of product)² 2.9 2.7 1.8
Concrete (kWh/m³ of product)² 1.8 1.5 4.6
Mortar (kWh/ton of product)³ 10.9 10.3 18.8
Lime and farm (kWh/ton of product)³ 25.5 25.4 23.8

¹Scope: Global. For the energy intensity calculation considering the production of clinker, we consider only the consumption of fuels inside of the kiln to produce clinker
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
The indicator includes only the energy consumption onsite.

GRI 305-1: Direct CO2 emissions and emission intensity (Scope 1)
Cement¹ 2022 2023 2024
Gross absolute CO2 emission (tCO2) 23,213,320 23,188,288 21,672,827
Net absolute CO2 emission (tCO2) 22,267,306 2,989,844 20,606,664
Aggregates² 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,786 5,074 28,358
Concrete² 2022 2023 2024
Absolute CO2 emission (tCO2e) 20,387 21,058 70,879
Mortar³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 1,573 512 610
Lime and farm³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 196,644 185,227 165,029
Logistics³ 2022 2023 2024
Absolute equivalent CO2 emission emissions from own sources 4,688 4,789
Total – Scope 1 (tCO2e) 23,436,711 23.404,847 21,942,492
Biogenic emissions – Scope 1 (tCO2) 1,777,255 1,872,473 1,927,181

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-2: Indirect CO2 emissions through purchased energy (scope 2)
Indirect CO2 emissions – Scope 24 (tCO2) 2022 2023 2024
Cement¹ 631,297 522,457 434,451
Concrete² 158 131 3,132
Aggregates² 346 309 3,534
Mortar³ 360 321 888
Lime and farm³ 2,133 1,982 2,867
Logistics³ 188 262
Total – Scope 2 634,294 525,388 445,134

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
⁴The scope 2 emissions were calculated considering the market-based approach.

GRI 305-3: Other indirect emissions (scope 3)
Other indirect emissions – Scope 3¹ (tCO2e) 2022 2023 2024²
Category 1: Purchased goods and services
1,442,912 851,642 345,445
Category 3: Category 3: Fuel – and energyrelated activities (not included in scope 1 or scope 2) 937,809* 610,549* 1,909,657
Category 4: Upstream transportation and distribution 139,054 145,609 521,433
Category 9: Downstream transportation and distribution 808,778 821,135 419,578
Category 15: Investments 864,151 882,465 683,952
Total – Scope 3 (tCO2) 3,911,874* 3,311,401* 3,880,064
Biogenic emissions (tCO2) 28,685 27,912

¹Scope: Global Cement operation
*2-4: Changes in scope reported
²In 2024 the methodology were reviwed according to GCCA Cement Sector Scope 3 GHG Accounting and Reporting Guidance

GRI 305-4: GHG emission intensity
Cement¹ 2022 2023 2024
Gross specific CO2 emission (kg CO2/t cementitious) 604 587 579
Net specific CO2 emission (kg CO2/t cementitious) 579 556 550
Aggregates² 2022 2023 2024
Specific CO2 emission (kgCO2e/t aggregates) 1.7 1.7 1.7
Concrete² 2022 2023 2024
Specific CO2 emission (kgCO2e/t concrete) 9.7 9.3 13.4
Mortar³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t mortar) 2.0 0.6 0.7
Lime and farm³ 2022 2023 2024
Specific CO2 emission  (kgCO2e/t product) 100 91.3 74.5

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-5: Reduction of GHG emissions
Base year 2022 2023 2024
CO2 reduction (%) 19901 -24.1% -27.1% -27.9%
CO2 reduction  (%) 20182 -6.8% -10.5% -11.4%

Scope: Global Cement operation.
¹1990 sectoral base year.
²2018 SBTi base year.

Air Emissions

The emission of particulate matter, sulfur and nitrogen oxides and other pollutants produced primarily by cement kilns, beyond estabilished regulatory thresholds, may pose risks to human health, the well-being of society, and the environment, making mitigation of these potential impacts critical.

For us, this topic includes reducing and managing the emissions of particulate matter, nitrogen and sulfur oxides, dioxins/furans, metals (such as mercury, cadmium, lead and chromium, among others), etc.

Impacts: reputation and costs

GRI 305-7: Other air emissions
2022 2023 2024
Number of kilns reported 40 40 36
Nox 2022 2023 2024
Absolute emissions (tonne/year) 40,525 38,743 36,694
Specific emissions (g/tonne clinker) 1,416 1,372 1,381
Sox 2022 2023 2024
Absolute emissions (tonne/year) 21,805 13,951 14,195
Specific emissions (g/tonne clinker) 762 494 5346
PM (Dust) 2022 2023 2024
Absolute emissions (tonne/year) 1,083 945 845
Specific emissions (g/tonne clinker) 38 33 32
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tonne clinker) 10 7 7
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (ton/year) 2,793 2,497 2,200
Specific emissions (g/tonne clinker) 98 88 83
Dioxins/Furans 2022 2023 2024
Absolute emissions (mg/year) 703 633 729
Specific emissions (ng/tonne clinker) 25 22 30
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tonne clinker) 30 28 11
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tonne clinker) 1,281 1,181 3767
Polycyclic Aromatic Hydrocarbons (PAHs)³ 2022 2023 2024
Absolute emissions (tonne/year) 70 100
Specific emissions (g/tonne clinker) 0.01 0.01
Monitoring data 2022 2023 2024
Overall coverage rate (KPI1)4 92.8% 92.0% 94.2%
Coverage rate continuous measurement (KPI2)5 100% 100% 100%

Scope: Global.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
³Setor average in Spain, extrapolated to Tunisia, Morocco and Turkey.
⁴KPI 1: Monitoring of all pollutants.
⁵KPI 2: Monitoring of PM, NOx and SOx.
6 Increase associated with limestone profile.
7 Increase associated with co-processing.

Responsible use of materials, waste and circular economy

Our quest to reduce the use of materials, repurpose industrial by-products and expand the use of renewable resources helps increase competitiveness in the short, medium and long term, in addition to reducing the transportation of materials and the consumption of natural resources.

At Votorantim Cimentos, we focus on solid by-product management, responsible use of fuels, raw materials and natural resources, product life cycle analysis, reuse and recycling.

Impacts: reputation and costs

GRI 301-1: Materials used
2022 2023 2024
Total materials consumed (tonne) 61,442,203* 57,143,184* 54,933,424

Scope: VCBR, VCNA and VCEAA cement operations.
Materials include raw materials and fuels used in the clinker and cement production.
*GRI 2-4: Change in definitions used.

GRI 302-1: Energy consumption inside the organization
Non-renewable sources (GJ) 2022 2023 2024
Cement¹ 86,050,885 85,634,220 78,852,155
Aggregates² 62,680 66,431 517,946
Concrete² 273,810 282,833 976,098
Mortar³ 14,153 4,590* 5,661
Limes and farm³ 22,988 27,088 24,977
Logistics³ 60,490 60,722
Total 86,424,515 86,075,651* 80,437,560
Renewable sources (GJ) 2022 2023 2024
Cement¹ 16,785,275 17,837,204 19,143,492
Aggregates² 7,224 7,949 12,883
Concrete² 36,975 37,657 67,827
Mortar³ 52,186 50,141* 79,435
Limes and farm³ 1,802,265 1,728,822 1,545,560
Logistics³ 9,151 11,867
Total 18,683,925 19,670,923* 20,861,065
Electricity (MWh) 2022 2023 2024
Cement¹ 4,087,952* 4,143,300* 3,977,630
Aggregates² 8,112 8,035 29,003
Concrete² 3,720 3,400 20,483
Mortar³ 8,447 8,323 16,306
Limes and farm³ 50,083 51,464 52,645
Logistics³ 4,883 4,812
Total 4,158,315* 4,219,404* 4,104,878
Total consumption (GJ) 2022 2023 2024
Cement¹ 117,552,789* 116,428,819* 110,245,081
Aggregates² 99,107 103,305 635,241
Concrete² 324,178 332,730 1,132,062
Mortar³ 96,749 84,693* 143,798
Limes and farm³ 2,005,553 1,941,181 1,760,058
Logistics³ 87,219 89,911
Total 120,078,375* 118,977,946* 114,006,152
Eletricity sold (Gj) 2022 2023 2024
Total 544,023 575,010

¹Scope: Global.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 302-3: Energy intensity
Fuels 2022 2023 2024
Clinker (MJ/ton of clinker)¹ 3,615 3,572 3,581
Aggregates (MJ/ton of product)² 25 25 32
Concrete (MJ/m³ of product)² 147 142 197
Mortar (MJ/ton of product)³ 86 67 98
Lime and farm (MJ/ton of product)³ 930 865 709
Electricity 2022 2023 2024
Cement (kWh/ton of cement)¹ 109 109 109
Aggregates (kWh/ton of product)² 2.9 2.7 1.8
Concrete (kWh/m³ of product)² 1.8 1.5 4.6
Mortar (kWh/ton of product)³ 10.9 10.3 18.8
Lime and farm (kWh/ton of product)³ 25.5 25.4 23.8

¹Scope: Global. For the energy intensity calculation considering the production of clinker, we consider only the consumption of fuels inside of the kiln to produce clinker
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
The indicator includes only the energy consumption onsite.

GRI 305-1: Direct CO2 emissions and emission intensity (Scope 1)
Cement¹ 2022 2023 2024
Gross absolute CO2 emission (tCO2) 23,213,320 23,188,288 21,672,827
Net absolute CO2 emission (tCO2) 22,267,306 2,989,844 20,606,664
Aggregates² 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,786 5,074 28,358
Concrete² 2022 2023 2024
Absolute CO2 emission (tCO2e) 20,387 21,058 70,879
Mortar³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 1,573 512 610
Lime and farm³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 196,644 185,227 165,029
Logistics³ 2022 2023 2024
Absolute equivalent CO2 emission emissions from own sources 4,688 4,789
Total – Scope 1 (tCO2e) 23,436,711 23.404,847 21,942,492
Biogenic emissions – Scope 1 (tCO2) 1,777,255 1,872,473 1,927,181

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-2: Indirect CO2 emissions through purchased energy (scope 2)
Indirect CO2 emissions – Scope 24 (tCO2) 2022 2023 2024
Cement¹ 631,297 522,457 434,451
Concrete² 158 131 3,132
Aggregates² 346 309 3,534
Mortar³ 360 321 888
Lime and farm³ 2,133 1,982 2,867
Logistics³ 188 262
Total – Scope 2 634,294 525,388 445,134

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
⁴The scope 2 emissions were calculated considering the market-based approach.

GRI 305-3: Other indirect emissions (scope 3)
Other indirect emissions – Scope 3¹ (tCO2e) 2022 2023 2024²
Total – Scope 3 3,911,874* 3,311,401* 3,880,064
Biogenic emissions (tCO2) 28,685 27,912

¹Scope: Global Cement operation
*2-4: Changes in scope reported
²In 2024 the methodology were reviwed according to GCCA Cement Sector Scope 3 GHG Accounting and Reporting Guidance

GRI 305-4: GHG emission intensity
Cement¹ 2022 2023 2024
Gross specific CO2 emission (kg CO2/t cementitious) 604 587 579
Net specific CO2 emission (kg CO2/t cementitious) 579 556 550
Aggregates² 2022 2023 2024
Specific CO2 emission (kgCO2e/t aggregates) 1.7 1.7 1.7
Concrete² 2022 2023 2024
Specific CO2 emission (kgCO2e/t concrete) 9.7 9.3 13.4
Mortar³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t mortar) 2.0 0.6 0.7
Lime and farm³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t product) 100 91.3 74.5

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-5: Reduction of GHG emissions
Base year 2022 2023 2024
CO2 reduction (%) 19901 -24.1% -27.1% -27.9%
CO2 reduction (%) 20182 -6.8% -10.5% -11.4%

Scope: Global Cement operation.
¹1990 sectoral base year.
²2018 SBTi base year.

GRI 305-7: Other air emissions
2022 2023 2024
Number of kilns reported 40 40 36
Nox 2022 2023 2024
Absolute emissions (tonne/year) 40,525 38,743 36,694
Specific emissions (g/tonne clinker) 1,416 1,372 1,381
Sox 2022 2023 2024
Absolute emissions (tonne/year) 21,805 13,951 14,195
Specific emissions (g/tonne clinker) 762 494 5346
PM (Dust) 2022 2023 2024
Absolute emissions (tonne/year) 1,083 945 845
Specific emissions (g/tonne clinker) 38 33 32
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tonne clinker) 10 7 7
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (ton/year) 2,793 2,497 2,200
Specific emissions (g/tonne clinker) 98 88 83
Dioxins/Furans 2022 2023 2024
Absolute emissions (mg/year) 703 633 729
Specific emissions (ng/tonne clinker) 25 22 30
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tonne clinker) 30 28 11
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tonne clinker) 1,281 1,181 3767
Polycyclic Aromatic Hydrocarbons (PAHs)³ 2022 2023 2024
Absolute emissions (tonne/year) 70 100
Specific emissions (g/tonne clinker) 0.01 0.01
Monitoring data 2022 2023 2024
Overall coverage rate (KPI1)4 92.8% 92.0% 94.2%
Coverage rate continuous measurement (KPI2)5 100% 100% 100%

Scope: Global.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
³Setor average in Spain, extrapolated to Tunisia, Morocco and Turkey.
⁴KPI 1: Monitoring of all pollutants.
⁵KPI 2: Monitoring of PM, NOx and SOx.
6 Increase associated with limestone profile.
7 Increase associated with co-processing.

2024
 

As per its Global Environmental Policy and Green Rules, Votorantim Cimentos aims to minimize waste production through
reuse, recycling and responsible waste disposal. To prevent waste from reaching the environment, it is necessary to:

• Store waste in closed, ventilated, access-controlled spaces and on impermeable bases that have areas to drain and
collect contaminated liquids.
• Avoid contact between rainwater and waste; if there is contact, the rainwater must be collected for inspection.
• Train employees to take action in case of incidents, according to the Emergency Plan and the internal and external
Communication System.
• Dispose of waste according to its characteristics and classification.

In addition, internal waste management, separation and temporary storage until final disposal is performed by
Votorantim Cimentos. Waste transportation and final disposal is carried out by service providers.

Scope: Global.

GRI 306-3: Waste generated by composition
2022 2023 2024¹
Hazardous waste (tonne) 3,189 3,834 4,929
Non-hazardous waste (tonne) 173,830

248,136

343,007

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.

GRI 306-4: Waste diverted from disposal
2022 2023 2024¹
Diverted from disposal Hazardous Non-hazardous Hazardous Non-hazardous Hazardous Non-hazardous
Total (tonne) 803 66,334 1,009 135,309 1,685 147,396
Composting 0 2,026 0 1,078 0 5,101
Reuse 48 16,640 189 10,120 121 20,115
Recycling 392 42,404 487 70,531 1,211 84,774
Recovery 342 3,004 302 13,126 324 9,187
On-site storage 23 2,261 31 40,454 29 28,219

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.
2Waste directed to coprocessing.

GRI 306-5: Waste directed to disposal
2022 2023 2024¹
Directed to disposal Hazardous Non-hazardous Hazardous Non-hazardous Hazardous Non-hazardous
Total (tonne) 2,384 107,496 2,825 112,828 3,243 195,610
Incineration 64 773 37 401 32 401
Landfilling 186 21,676 49 24,724 116 25,689
Deep well injection 0 59 0 50 0 24
Others² 2,134 84,988 2,739 87,653 3,096 169,496

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.
2Waste directed to coprocessing.

Ethics, integrity and transparency

Ensuring high standards of compliance, ethics and transparency is the path to excellence and a non-negotiable value for Votorantim Cimentos.

These principles are part of our Code of Conduct, wich applies to the entire company, covers all our obligations and establishes a solid system of report actual or perceived integrity violations.

Impacts: reputation and costs

2022 2023 2024
Operations assessed (%) 50% 25% 25%
Significant corruption-related risks identified through this assessment For VCBR, a risk heatmap of the units was developed considering three aspects: (i) employee profile (e.g., Ethics Line usage profile, compensation and performance data that may lead to rationalization of actions; existence of conflicts of interest; compliance training adherence, potential fraudster profile, etc.); (ii) unit profile (e.g., level of interaction with the public sector, environmental risks, performance and presence level in the municipality, etc.); and (iii) third-party profile (e.g., unit purchasing autonomy, critical service contracting, supplier dependency, supplier integrity profile).
For VCNA, a comprehensive map of interactions with the public sector was conducted for two specific areas with greater exposure to public sector relations. The work allowed for the qualification of these interactions; evaluation of the level of control over them; and also provided feedback to cross-cutting anti-corruption processes such as (i) identifying and better training those responsible for anticorruption issues; (ii) supporting the reevaluation study of third-party risk categories, among others. The mapping confirmed the previous perception of the absence of significant corruption-related risks.
For VCBR, a risk assessment was conducted to evaluate the company’s anti-corruption status according to the parameters established by the Private Entities Accountability Manual of the Brazilian Office of the Comptroller General (CGU). This assessment gathered, documents, procedures, and information to verify the company’s status in the event of corruption and consequent investigation by administrative bodies. The internal evaluation included verification and final opinion from an external law firm, attesting to the effectiveness of the Integrity Program and identifying opportunities for improvement to provide feedback to existing processes.
For VCEAA, an antitrust assessment was conducted to evaluate the region’s situation in light of European legislation. However, since this assessment did not cover anti-corruption practices, it was not considered for integrated reporting purposes.
In 2024, an evaluation was conducted for VCBR. For VCBR, a risk assessment was carried out with a specific focus on suppliers, resulting in the revision of our Third-Party Integrity Assessment Policy (Background Check) with the following main changes: (i) inclusion of new categories in the matrix of third parties subject to the process, with a special focus on improving the management of adjacent business suppliers; and (ii) end-to-end management along with M&A flows, legal offices, and other action plans directed by the Compliance area, being recorded and monitored on the internal platform Team Mate. The internal evaluation prioritized adjacent businesses and mapped the risks of business partners of those prioritized, implementing new processes and system adjustments, as well as training the internal teams on the new processes. The new flows were implemented to ensure the mitigation of various risks such as anti-corruption, human rights, VC’s image and reputation, among others.

Scope: Global.
The indicator is not cumulative, that is, the result only includes operations evaluated in the current year.
Although our primary activity is not related to commercial transactions with governments, at Votorantim Cimentos, like any other legal entity, interactions with the public sector are part of the company’s inherent activities. Therefore, in addition to the compliance assessments incorporated into the company’s daily processes – for example, integrity assessments of partners for M&A operations or critical third parties, as well as risk assessment for new business models – VC conducts annual specific anti-corruption risk assessments for its operations. 

GRI 205-2: Anti-corruption communication and training
2022 2023 2024
Employees Number of employees Communicated Number of employees Communicated Number of employees Communicated
Number Percentage Number Percentage Number Percentage
President/Director 35 35 100% 37 37 100% 34 34 100%
Manager/General Manager 329 329 100% 406 106 100% 390 910 100%
Coordinator/Consultant 719 719 100% 816 816 100% 725 725 100%
Technician/Analyst/Supervisor 3,129 3,093 99% 3,329 3.293 99% 3,466 3,466 100%
Operator 7,916 7.866 99% 8,033 7,892 98% 7,802 7,802 100%
Total number of employees 12,128 12,042 99% 12.621 12.444 99% 12,417 12,417 100%
Members of governance bodies 13 13 100% 14 14 100% 14 14 100%
Business partners¹ 10,532 ~70% 15,882 ~80% 19,938 50%
Employees Number of employees Trained
Number of employees
Trained Number of employees Trained
Number Percentage Number Percentage Number Percentage²
President/Director 35 21 71% 37 21 57% 34 11 32%
Manager/General Manager 329 279 85% 406 250 62% 390 132 34%
Coordinator/Consultant 719 562 78% 816 629 77% 725 254 35%
Technician/Analyst/Supervisor 3,129 2,240 72% 3,329 2,536 76% 3,466 1,155 33%
Operator 7,916 3,258 41% 8,033 4,567 57% 7,802 2,601 33%
Total number of employees 12,128 6,364 52% 12,621 8,003 63% 12,417 4,153 33%
Members of governance bodies 13 0
0%
14 1 7% 14 10 71%

Scope: VCBR, VCNA and VCEAA.
The indicator does not include intern and apprentices.
¹ Documents referring to anti-corruption policy.
² The percentage only considers employees trained in 2024, however 98% of employees have valid anti-corruption training.

GRI 205-3: Confirmed cases of corruption and actions taken
2022 2023 2024
Number of cases of corruption confirmed by the Business Ethics Line 0 0 0

Scope: Global.

2022 2023 2024²
Total number of legal actions for unfair competition, trust and monopoly Practices ¹ 3 4 3
Value of legal actions (R$ million) 8,345 8,926 6,926

Scope: Global.
¹Considers only legal actions above R$ 98 million, in line with the standards applied for M&A and Due Diligence.
²In 2024, we reached an agreement with the Brazilian Administrative Council for Economic Defense (CADE, in Portuguese) to end all ongoing administrative and judicial lawsuits. Through this extraordinary transaction, we were able to resolve all disagreements with CADE.

GRI 2-27: Compliance with laws and regulations
2022 2023 2024
Total number of significat fines received in the year 0 3 0
Total monetary value of significant fines received in the year (R$ million)¹ 0.0 2.8 0.0
Total number of non-monetary sanctions² 1 2 1
Number of cases (fines + sactions) brought through dispute resolution mechanism 1 0 0

Scope: Global.
¹Significant monetary fines: value above R$ 1 million.
²Non-monetary sanctions causing (or may cause) disruptions or adjustments exceeding R$ 5 million.

GRI 415-1: Government relations
2022 2023 2024
Political contributions 0 0 0

Scope: VCBR, VCNA and VCEAA.
Contributions to political campaigns or party causes are addressed and prohibited by our Government Relations Policy. When allowed by local legislation, they can only be made after an assessment by the Compliance, Legal and Government Relations areas, strictly in accordance with legal definitions, in a transparent manner and properly registered in the company’s official systems.

Innovation and technology

Development of new products, sustainable solutions and new technologies to leverage the eco-efficiency of processes and products to meet the current and future needs of society and increase competitiveness.

To this end, we invest in innovative and sustainable products, solutions and processes.

Impacts: revenues and costs

GRI 305-1: Direct CO2 emissions and emission intensity (Scope 1)
Cement¹ 2022 2023 2024
Gross absolute CO2 emission (tCO2) 23,213,320 23,188,288 21,672,827
Net absolute CO2 emission (tCO2) 22,267,306 2,989,844 20,606,664
Aggregates² 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,786 5,074 28,358
Concrete² 2022 2023 2024
Absolute CO2 emission (tCO2e) 20,387 21,058 70,879
Mortar³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 1,573 512 610
Lime and farm³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 196,644 185,227 165,029
Logistics³ 2022 2023 2024
Absolute equivalent CO2 emission emissions from own sources 4,688 4,789
Total – Scope 1 (tCO2e) 23,436,711 23.404,847 21,942,492
Biogenic emissions – Scope 1 (tCO2) 1,777,255 1,872,473 1,927,181

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-2: Indirect CO2 emissions through purchased energy (scope 2)
Indirect CO2 emissions – Scope 24 (tCO2) 2022 2023 2024
Cement¹ 631,297 522,457 434,451
Concrete² 158 131 3,132
Aggregates² 346 309 3,534
Mortar³ 360 321 888
Lime and farm³ 2,133 1,982 2,867
Logistics³ 188 262
Total – Scope 2 634,294 525,388 445,134

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
⁴The scope 2 emissions were calculated considering the market-based approach.

GRI 305-3: Other indirect emissions (scope 3)
Other indirect emissions – Scope 3¹ (tCO2e) 2022 2023 2024²
Total – Scope 3 3,911,874* 3,311,401* 3,880,064
Biogenic emissions (tCO2) 28,685 27,912

¹Scope: Global Cement operation
*2-4: Changes in scope reported
²In 2024 the methodology were reviwed according to GCCA Cement Sector Scope 3 GHG Accounting and Reporting Guidance

GRI 305-4: GHG emission intensity
Cement¹ 2022 2023 2024
Gross specific CO2 emission (kg CO2/t cementitious) 604 587 579
Net specific CO2 emission (kg CO2/t cementitious) 579 556 550
Aggregates² 2022 2023 2024
Specific CO2 emission (kgCO2e/t aggregates) 1.7 1.7 1.7
Concrete² 2022 2023 2024
Specific CO2 emission (kgCO2e/t concrete) 9.7 9.3 13.4
Mortar³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t mortar) 2.0 0.6 0.7
Lime and farm³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t product) 100 91.3 74.5

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-5: Reduction of GHG emissions
Base year 2022 2023 2024
CO2 reduction (%) 19901 -24.1% -27.1% -27.9%
CO2 reduction (%) 20182 -6.8% -10.5% -11.4%

Scope: Global Cement operation.
¹1990 sectoral base year.
²2018 SBTi base year.

GRI 305-7: Other air emissions
2022 2023 2024
Number of kilns reported 40 40 36
Nox 2022 2023 2024
Absolute emissions (tonne/year) 40,525 38,743 36,694
Specific emissions (g/tonne clinker) 1,416 1,372 1,381
Sox 2022 2023 2024
Absolute emissions (tonne/year) 21,805 13,951 14,195
Specific emissions (g/tonne clinker) 762 494 5346
PM (Dust) 2022 2023 2024
Absolute emissions (tonne/year) 1,083 945 845
Specific emissions (g/tonne clinker) 38 33 32
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tonne clinker) 10 7 7
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (ton/year) 2,793 2,497 2,200
Specific emissions (g/tonne clinker) 98 88 83
Dioxins/Furans 2022 2023 2024
Absolute emissions (mg/year) 703 633 729
Specific emissions (ng/tonne clinker) 25 22 30
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tonne clinker) 30 28 11
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tonne clinker) 1,281 1,181 3767
Polycyclic Aromatic Hydrocarbons (PAHs)³ 2022 2023 2024
Absolute emissions (tonne/year) 70 100
Specific emissions (g/tonne clinker) 0.01 0.01
Monitoring data 2022 2023 2024
Overall coverage rate (KPI1)4 92.8% 92.0% 94.2%
Coverage rate continuous measurement (KPI2)5 100% 100% 100%

Scope: Global.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
³Setor average in Spain, extrapolated to Tunisia, Morocco and Turkey.
⁴KPI 1: Monitoring of all pollutants.
⁵KPI 2: Monitoring of PM, NOx and SOx.
6 Increase associated with limestone profile.
7 Increase associated with co-processing.

Safety, health and well-being

Activities in the building materials industry are exposed to risks of occupational accidents. Together, safety and health are non-negotiable values, as we constantly seek to provide healthy and safe working conditions for our employees and contractors.

This includes developing initiatives to ensure the proper management of work environments and the individual and collective protection of company and contracted workers, as well as our neighboring communities.

Impacts: reputation and costs

GRI 403-9: Occupational health and safety
Work-related injuries – Company employees 2022 2023 2024
Fatalities 0 0 1
Rate of fatalities1 0.00 0.00 0.04
High-consequence accidents 2 2 5
Rate of High-consequence accidents² 0.07 0.07 0.19
Lost-time injuries 25 32* 43
Rate of lost-time injuries 3 0.94 1.20* 1.63
Recordable work-related injuries 149 156* 192
Rate of recordable work-related injuries4 5.58 5.84 7.28
Number of hours worked 26,689,680 26,721,563* 26,372,608
Work-related injuries – Contractors and subcontractors5 2022 2023 2024
Fatalities 0 1 0
Rate of fatalities 1 0.00 0.04 0.00
High-consequence accidents 1 2 4
Rate of High-consequence accidents² 0.05 0.08 0.16
Lost-time injuries 9 12 14
Rate of lost-time injuries 3 0.41 0.51* 0.55
Recordable work-related injuries 59 74 90
Rate of recordable work-related injuries4 2.66 3.12* 3.51
Number of hours worked 22,170,494 23,714,619* 25,630,118
Total work-related accident rate (employees + contractors) 0.70 0.87* 1.10

 

Scope: VCBR, VCNA, VCEAA and VCLATAM.
LTI: work accidents that result in the employee being on leave, whether criticial, according to the RIDDOR classification, or not.
Injuries with serious consequences: there are workplace accidents that result in an injury from which the employee is unable to recover of from which the employee is not expected to fully recover within six months to their pre-accident health condition. The fatalities are excluded in this indicator.
Mandatory reporting injuries at work: All personal accidents are registered and reportable at Votorantim Cimentos. SAA, SPT2, SPT3, CPT, Critical CPT and deaths are included.

¹ Rate of fatalities = Number of fatalities in the year / Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
² Rate of injuries with serious consequences: Number of injuries with serious consequences/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
³ Rate of LTI =Number of LTI/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
4 Rate of recordableinjuries at work = Number of mandatory reporting injuries at work/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
5 The data includes only on-site fatalities and LTI in our cement, concrete, aggregates, mortar, aglime and logistics facilities.

Among employees and contractors, the main work-related injuries involve the ankles, feet, hands and fingers, and include sprains and fractures. The greatest risks for high-consequence injuries are dangerous energies, moving and rotating parts, high temperatures, possibility of hot flour leakage, movement of machines and equipment, lifting of loads and activities at height and in confined spaces. These risks are determined after a systematic study of the processes and assessment of the hazards and risks involved.

*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

Diversity and Inclusion

Creating a diverse, ethical and inclusive environment involves respect for human rights and equal opportunity for all people, regardless of their individual characteristics.

We provide a diverse and inclusive work environment, without discrimination based on gender, race, social origin, sexual orientation, etc.

Impacts: reputation, costs and revenues.

GRI 404-1: Average hours of training
2022 2023 2024
By functional category Female Male Female Male Female Male
President/Director 4 17 7 12 8 16
Manager/General Manager 27 32 29 22* 29 28
Coordinator/Consultant 18 21 27* 24* 30 29
Technician/Analyst/Supervisor 32 32 28* 28 29 30
Operator 15 26 27* 22 17 19
Average hours of training (female + male) 23 24 23

Scope: Global.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 404-3: Regular performance
Percentage of employees receiving regular performance and career development reviews 2024
By functional category Female Male
President/Director 100% 94%
Manager/General Manager 88% 94%
Coordinator/Consultant 94% 92%
Technician/Analyst/Supervisor 79% 86%
Operator 51% 47%
Total 70% 61%

Scope: Global.

GRI 405-1: Diversity
2022 2023 2024
By age group (%) Under 30 years old 30-50 years old Over 50 years old Under 30 years old 30-50 years old Over 50 years old Under 30 years old 30-50 years old Under 50 years old
President/Director 0.0% 40.5% 59.5% 0,0% 38,5% 61,5% 0.0% 30.6% 69.4%
Manager/General Manager 0.3% 73.4% 26.4% 0.5% 70.2% 29.3% 0.0% 67.6% 32.4%
Coordinator/Consultant 6.5% 73.8% 19.8% 8.6% 72.9% 18.4% 4.2% 77.0% 18.9%
Technician/Analyst/Supervisor 15.1% 69.4% 15.4% 13.8% 69.5% 16.7% 14.4% 69.3% 16.3%
Operator 18.1% 60.0% 22.0% 16.9% 59.0% 24.2% 17.6% 58.1% 24.2%
Intern 96.8% 3.1% 0.0% 94.6% 5.4% 0.0% 100.0% 0.0% 0.0%
Apprentice 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 95.4% 4.6% 0.0%
Total 19.9% 61.0% 19.4% 18.5% 60.4% 21.1% 18.9% 60.0% 21.1%
Board of Directors (%) 0.0% 0.0%
100.0%
0.0% 28.6% 71.4% 0.0% 37.5% 65.2%
Finance Committee¹ (%)
0.0%  50.0% 50.0% 0.0% 25.0% 75.0%
Organization, Compensation
and People Committee¹ (%)
0.0% 40.0% 60.0% 0.0% 20.0% 80.0%
Audit Committee¹ (%)
0.0% 0.0% 100.0% 0.0% 0.0% 100.0%
Sustainability and Innovation Committee¹ (%)
0.0% 25.0% 75.0% 0.0% 40.0% 60.0%
2022 2023 2024
By gender (%) Female Male Female Male Female Male
President/Director 10.8% 89.2% 15.4% 84.6% 13.9% 86.1%
Manager/General Manager 19.8% 80.2% 21.0% 79.0% 21.6% 78.4%
Coordinator/Consultant 31.1% 68.9% 32.6% 67.4% 31.7% 68.3%
Technician/Analyst/Supervisor 24.6% 75.4% 25.2% 74.8% 25.4% 74.6%
Operator 9.1% 90.9% 9.0% 91.0% 10.3% 89.7%
Intern 59.9% 40.1% 58.8% 41.2% 57.7% 42.3%
Apprentice 57.2% 42.8% 56.2% 43.8% 58.3% 41.7%
Total  16.8% 83.2% 17.2% 82.8% 18.1% 81.9%
Gender diversity in leadership positions² | VC 2030| 21.0% 79.0% 22.8% 77.2% 24.8% 75.2%
Board of Director (%) 14.3% 85.7% 14.3% 85.7% 12.5% 87.5%
Finance Committee (%) 25.0% 75.0% 50.0% 50.0% 50.0% 50.0%
Organization, Compansation and People Committee (%) 25.0% 75.0% 20.0% 80.0% 40.0% 60.0%
Audit Committee (%) 25.0% 75.0% 25.0% 75.0% 25.0% 75.0%
Sustainability and Innovation Committee (%)
25.0% 75.0% 20.0% 80.0%

Scope: Global.
The percentage corresponds to the number of employees within each functional category that meets the diversity criteria.

1 The data regarding the gender diversity in the committees started to be reported in 2022 and the diversity by age group in 2023.

²The calculation of gender Diversity in leadership positions includes the positions of president, director, manager, general manager and coordinator.

People with disability (%) 2022 2023 2024
President/Director 0.0% 0.0% 0.0%
Manager/General Manager 0.8% 0.0% 0.5%
Coordinator/Consultant 0.7% 0.7% 0.5%
Technician/Analyst/Supervisor 1.5% 2.5% 2.7%
Operator 4.5% 3.5% 3.4%
Intern 0.0% 0.0% 0.0%
Apprentice 0.0% 0.0% 0.0%
Total  3.2% 2.8% 2.8%
Board of Director (%)  0.0% 0.0% 0.0%
Finance Committee¹ (%) 0.0% 0.0%
Organization, Compensation and Remuneration Committee¹ (%) 0.0% 0.0%
Audit Committee¹ (%) 0.0% 0.0%
Sustainability and Innovation Committee¹ (%) 0.0% 0.0%

Scope: Global.
The percentage corresponds to the number of employees within each functional category that meets the diversity criteria.
¹The data regarding people with disability in the committees started to be reported in 2023.

 

GRI 406-1: Discrimination
Total number of incidents of discrimination received by the Business Ethics office, by category 2022 2023 2024
Race/color 1 2 10
Age group 2 1 0
Gender 4 2 2
Religion 0 0 0
Political opinion 0 1 0
Nationality or nacionality 2 1 0
Social origin 0 0 0
Physical conditions 3 4 2
Harassment and abuse of power 0 0 4
Other incidents (discrimination) 5 2 3
Total number of incidents of discrimination received by the Business Ethics office, by status 17 13 21
Analyzed and considered unfounded 6 6 13
Analyzed and considered well-founded 4 3 3
Analyzed and considered inconclusive 1 1 1
Under analysis 3 1 0
Without sufficient information for investigation 2 2 4

Scope: Global.
To address the reported cases of discrimination, the following measures were taken: disciplinary action, educational initiatives, communication, training and awareness-raising activities throughout the company.

GLOBAL REPORTING INITIATIVE (GRI)

The GRI Standards enable the understanding and reporting of impacts on economy, environment, and people, providing the highest level of transparency in sustainability reporting.

Economic Performance
GRI 2-29: Consumer relations
Net Promoter Score (NPS) survey results 2022 2023 2024
VCBR 67 72
VCEAA 55 39¹

Scope: VCBR, VCEAA.
The indicator can range from -100 to 100.
¹Results from the Europe, Asia and Africa region exclude information from Spain, since in that country the survey is carried
out every two years.

GRI 201-1: Direct economic value generated and distributed
2022 2023* 2024
Economic value generated (R$ thousands) 30,109,824 30,132,925 31,686,876
Net revenue 25,797,366 25,677,712 26,564,574
Cement 18,834,971 16,827,562 17,736,758
Concrete 4,635,936 5,292,130 5,315,065
Mortar 819,675 791,553 904,787
Aggregates 780,465 993,043 1,039,764
Others 726,319 1,833,424 1,568,200
Economic value distributed (R$ thousands) 12,388,278 13,877,835 13,648,905
Employee remuneration¹ 3,381,112 3,498,107 3,777,428
Taxes and fees² 4,726,195 4,863,023 5,551,937
Third-party capital remuneration³ 3,135,517 2,727,533 3,134,854
Economic value retained⁴ 17,721,546 16,255,090 18,037,971

Scope: Global.
* 2023 data were updated without Marocco and Tunisia, to be comparable to 2024.
¹Direct remuneration, retirement plan and pension plan, social charges and benefits
² Federal, State, Municipal and Deferred taxes and contributions.
³ Financial expenses and passive exchange variations and rents.
4 Non-controlling interest, profit (loss) retained and profit (loss) from discontinued operations.
Operating costs, as requested by GRI 201-1, are included in the others distributed costs.

GRI 202-2: Local hires
2022 2023 2024
Senior management hired from the local community (%)¹
VCBR 91.7% 94.7% 94.3%
VCEAA 50.0% 65.0% 35.3%
VCNA 90.0% 57.1% NA³
VCLATAM 47.1% 53.8% 46.2%
Employees from the local community (%)²
VCBR 90.0% 99.7% 99.7%
VCEAA 95.6% 98.6% 94.1%
VCNA 99.7% 93.9% NA³
VCLATAM 75.8% 63.5% 63.0%

¹ Includes senior managers, general managers, directors and president.
² Employees born or naturalized in the country of operation are considered to be local hires at VCNA, VCEAA and in Uruguay. At VCBR and in Bolivia, due to specific local characteristicas, we adopt regional criteria.
3 VCNA no longer conducts this type of monitoring in accordance with the national laws of the countries of operation.

GRI 204-1: Suppliers
2022 2023 2024¹
Total amount spent with suppliers (R$ billion) 13.0 14.4 14.1
Total amount spent with local suppliers² (R$ billion) 7.0 7.7 8.4
Spent with local suppliers² at significant operating locations (%)

53.6%

53.8% 59.3%

Scope: VCBR, VCNA and VCEAA.
¹In 2024, there was a change in the internal definition of the indicator.
²Local suppliers: Due to the territorial extension of the countries where we operate, specific criteria were adopted for each of the regions. VCBR: local suppliers are those located in the same state; VCEAA: local suppliers are those located in the same country of the operating unit; VCNA: suppliers within the United States or the province (Canada) where the plant is located. All categories were considered, except purchase of energy.

2022 2023 2024
Operations assessed (%) 50% 25% 25%
Significant corruption-related risks identified through this assessment For VCBR, a risk heatmap of the units was developed considering three aspects: (i) employee profile (e.g., Ethics Line usage profile, compensation and performance data that may lead to rationalization of actions; existence of conflicts of interest; compliance training adherence, potential fraudster profile, etc.); (ii) unit profile (e.g., level of interaction with the public sector, environmental risks, performance and presence level in the municipality, etc.); and (iii) third-party profile (e.g., unit purchasing autonomy, critical service contracting, supplier dependency, supplier integrity profile).
For VCNA, a comprehensive map of interactions with the public sector was conducted for two specific areas with greater exposure to public sector relations. The work allowed for the qualification of these interactions; evaluation of the level of control over them; and also provided feedback to cross-cutting anti-corruption processes such as (i) identifying and better training those responsible for anticorruption issues; (ii) supporting the reevaluation study of third-party risk categories, among others. The mapping confirmed the previous perception of the absence of significant corruption-related risks.
For VCBR, a risk assessment was conducted to evaluate the company’s anti-corruption status according to the parameters established by the Private Entities Accountability Manual of the Brazilian Office of the Comptroller General (CGU). This assessment gathered, documents, procedures, and information to verify the company’s status in the event of corruption and consequent investigation by administrative bodies. The internal evaluation included verification and final opinion from an external law firm, attesting to the effectiveness of the Integrity Program and identifying opportunities for improvement to provide feedback to existing processes.
For VCEAA, an antitrust assessment was conducted to evaluate the region’s situation in light of European legislation. However, since this assessment did not cover anti-corruption practices, it was not considered for integrated reporting purposes.
In 2024, an evaluation was conducted for VCBR. For VCBR, a risk assessment was carried out with a specific focus on suppliers, resulting in the revision of our Third-Party Integrity Assessment Policy (Background Check) with the following main changes: (i) inclusion of new categories in the matrix of third parties subject to the process, with a special focus on improving the management of adjacent business suppliers; and (ii) end-to-end management along with M&A flows, legal offices, and other action plans directed by the Compliance area, being recorded and monitored on the internal platform Team Mate. The internal evaluation prioritized adjacent businesses and mapped the risks of business partners of those prioritized, implementing new processes and system adjustments, as well as training the internal teams on the new processes. The new flows were implemented to ensure the mitigation of various risks such as anti-corruption, human rights, VC’s image and reputation, among others.

Scope: Global.
The indicator is not cumulative, that is, the result only includes operations evaluated in the current year.
Although our primary activity is not related to commercial transactions with governments, at Votorantim Cimentos, like any other legal entity, interactions with the public sector are part of the company’s inherent activities. Therefore, in addition to the compliance assessments incorporated into the company’s daily processes – for example, integrity assessments of partners for M&A operations or critical third parties, as well as risk assessment for new business models – VC conducts annual specific anti-corruption risk assessments for its operations.

GRI 205-2: Anti-corruption communication and training
2022 2023 2024
Employees Number of employees Communicated Number of employees Communicated Number of employees Communicated
Number Percentage Number Percentage Number Percentage
President/Director 35 35 100% 37 37 100% 34 34 100%
Manager/General Manager 329 329 100% 406 106 100% 390 910 100%
Coordinator/Consultant 719 719 100% 816 816 100% 725 725 100%
Technician/Analyst/Supervisor 3,129 3,093 99% 3,329 3.293 99% 3,466 3,466 100%
Operator 7,916 7.866 99% 8,033 7,892 98% 7,802 7,802 100%
Total number of employees 12,128 12,042 99% 12.621 12.444 99% 12,417 12,417 100%
Members of governance bodies 13 13 100% 14 14 100% 14 14 100%
Business partners¹ 10,532 ~70% 15,882 ~80% 19,938 50%
Employees Number of employees Trained
Number of employees
Trained Number of employees Trained
Number Percentage Number Percentage Number Percentage²
President/Director 35 21 71% 37 21 57% 34 11 32%
Manager/General Manager 329 279 85% 406 250 62% 390 132 34%
Coordinator/Consultant 719 562 78% 816 629 77% 725 254 35%
Technician/Analyst/Supervisor 3,129 2,240 72% 3,329 2,536 76% 3,466 1,155 33%
Operator 7,916 3,258 41% 8,033 4,567 57% 7,802 2,601 33%
Total number of employees 12,128 6,364 52% 12,621 8,003 63% 12,417 4,153 33%
Members of governance bodies 13 0
0%
14 1 7% 14 10 71%

Scope: VCBR, VCNA and VCEAA.
The indicator does not include intern and apprentices.
¹ Documents referring to anti-corruption policy.
² The percentage only considers employees trained in 2024, however 98% of employees have valid anti-corruption training.

GRI 205-3: Confirmed cases of corruption and actions taken
2022 2023 2024
Number of cases of corruption confirmed by the Business Ethics Line 0 0 0

Scope: Global.

GRI 206-1: Competition
2022 2023 2024²
Total number of legal actions for unfair competition, trust and monopoly Practices ¹ 3 4 3
Value of legal actions (R$ million) 8,345 8,926 6,926

Scope: Global.
¹Considers only legal actions above R$ 98 million, in line with the standards applied for M&A and Due Diligence.
²In 2024, we reached an agreement with the Brazilian Administrative Council for Economic Defense (CADE, in Portuguese) to end all ongoing administrative and judicial lawsuits. Through this extraordinary transaction, we were able to resolve all disagreements with CADE.

GRI 308-1: Suppliers that were selected using environmental criteria
2022 2023 2024
Total number of new suppliers 1,719 1,377 2,455
Total number of new suppliers selected according to environmental criteria¹ 50 37 258
New suppliers selected according to environmental criteria (%)²

2.9%

2.7% 10.5%

Scope: VCBR.
¹All suppliers contracted by Procurement are required to undergo the approval and re-approval process and must submit the mandatory documents according to the selected category. The number of new suppliers selected based on environmental criteria corresponds to the number of new suppliers of Inputs, Co-processing, and Strategic Inputs that had Purchase Orders issued in 2024. The number of new suppliers selected based on social criteria corresponds to the number of new suppliers with Purchase Orders issued in 2024.
²Variation due to the large volume of re-approvals for the Verdera business and new approvals.

GRI 406-1: Discrimination
Total number of incidents of discrimination received by the Business Ethics office, by category 2022 2023 2024
Race/color 1 2 10
Age group 2 1 0
Gender 4 2 2
Religion 0 0 0
Political opinion 0 1 0
Nationality or nacionality 2 1 0
Social origin 0 0 0
Physical conditions 3 4 2
Harassment and abuse of power 0 0 4
Other incidents (discrimination) 5 2 3
Total number of incidents of discrimination received by the Business Ethics office, by status 17 13 21
Analyzed and considered unfounded 6 6 13
Analyzed and considered well-founded 4 3 3
Analyzed and considered inconclusive 1 1 1
Under analysis 3 1 0
Without sufficient information for investigation 2 2 4

Scope: Global.
To address the reported cases of discrimination, the following measures were taken: disciplinary action, educational initiatives, communication, training and awareness-raising activities throughout the company.

GRI 408-1, 409-1: Child labor, forced or compulsory labor
2024
Operations and suppliers at significant risk for incidents of child labor and forced or compulsory labor

 

Votorantim Cimentos is committed to eradicating forced and child labor, as outlined in our Code of Conduct. This document reflects our commitment to the Universal Declaration of Human Rights and the UN Global Compact, emphasizing the elimination of all forms of forced and child labor in our supply chain. These practices are prohibited in all company facilities and those of our business partners. Reports are handled by the Business Ethics department, who investigates and verifies reported cases. All suppliers undergo a rigorous registration process, cross-referencing information with the Ministry of Labor’s Restricted List. Indications of misconduct result in the supplier’s demobilization and blocking. The General Terms and Conditions require all suppliers to follow our Code of Conduct. Using the SIPM tool, suppliers must accept the Code of Conduct and our General Terms and Conditions via the tool, DocuSign; otherwise, they are rejected in the approval process. We are mapping operations and suppliers to identify and mitigate risks of child and forced labor.

Escopo: Global.

GRI 411-1: Indigenous rights
2022 2023 2024
Incidents of violations involving rights of indigenous peoples 0 0 0

Scope: Global.

GRI 414-1: Suppliers selected according to social criteria
2022 2023 2024
Total number of new suppliers 1,719 1,377 2,455
Total number of new suppliers selected according to environmental criteria¹

50

37 258
New suppliers selected according to environmental criteria (%)²

2.9%

2.7% 10.5%
Total number of new suppliers selected according to social criteria¹

1,213

992 1,938
New suppliers selected according to social criteria (%)¹

70.6%

71.7% 78.9%

Scope: VCBR.
¹All suppliers contracted by Procurement are required to undergo the approval and re-approval process and must submit the mandatory documents according to the selected category. The number of new suppliers selected based on environmental criteria corresponds to the number of new suppliers of Inputs, Co-processing, and Strategic Inputs that had Purchase Orders issued in 2024. The number of new suppliers selected based on social criteria corresponds to the number of new suppliers with Purchase Orders issued in 2024.
²Variation due to the large volume of re-approvals for the Verdera business and new approvals.

GRI 415-1: Government relations
2022 2023 2024
Political contributions 0 0 0

Scope: VCBR, VCNA and VCEAA.
Contributions to political campaigns or party causes are addressed and prohibited by our Government Relations Policy. When allowed by local legislation, they can only be made after an assessment by the Compliance, Legal and Government Relations areas, strictly in accordance with legal definitions, in a transparent manner and properly registered in the company’s official systems.

GRI 2-27: Compliance with laws and regulations
2022 2023 2024
Total number of significat fines received in the year 0 3 0
Total monetary value of significant fines received in the year (R$ million)¹ 0.0 2.8 0.0
Total number of non-monetary sanctions² 1 2 1
Number of cases (fines + sactions) brought through dispute resolution mechanism 1 0 0

Scope: Global.
¹Significant monetary fines: value above R$ 1 million.
²Non-monetary sanctions causing (or may cause) disruptions or adjustments exceeding R$ 5 million.

Environmental Performance
GRI 301-1: Materials used
2022 2023 2024
Total materials consumed (tonne) 61,442,203* 57,143,184* 54,933,424

Scope: VCBR, VCNA and VCEAA cement operations.
Materials include raw materials and fuels used in the clinker and cement production.
*GRI 2-4: Change in definitions used.

GRI 302-1: Energy consumption inside the organization
Non-renewable sources (GJ) 2022 2023 2024
Cement¹ 86,050,885 85,634,220 78,852,155
Aggregates² 62,680 66,431 517,946
Concrete² 273,810 282,833 976,098
Mortar³ 14,153 4,590* 5,661
Limes and farm³ 22,988 27,088 24,977
Logistics³ 60,490 60,722
Total 86,424,515 86,075,651* 80,437,560
Renewable sources (GJ) 2022 2023 2024
Cement¹ 16,785,275 17,837,204 19,143,492
Aggregates² 7,224 7,949 12,883
Concrete² 36,975 37,657 67,827
Mortar³ 52,186 50,141* 79,435
Limes and farm³ 1,802,265 1,728,822 1,545,560
Logistics³ 9,151 11,867
Total 18,683,925 19,670,923* 20,861,065
Electricity (MWh) 2022 2023 2024
Cement¹ 4,087,952* 4,143,300* 3,977,630
Aggregates² 8,112 8,035 29,003
Concrete² 3,720 3,400 20,483
Mortar³ 8,447 8,323 16,306
Limes and farm³ 50,083 51,464 52,645
Logistics³ 4,883 4,812
Total 4,158,315* 4,219,404* 4,104,878
Total consumption (GJ) 2022 2023 2024
Cement¹ 117,552,789* 116,428,819* 110,245,081
Aggregates² 99,107 103,305 635,241
Concrete² 324,178 332,730 1,132,062
Mortar³ 96,749 84,693* 143,798
Limes and farm³ 2,005,553 1,941,181 1,760,058
Logistics³ 87,219 89,911
Total 120,078,375* 118,977,946* 114,006,152
Eletricity sold (Gj) 2022 2023 2024
Total 544,023 575,010

¹Scope: Global.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 302-3: Energy intensity
Fuels 2022 2023 2024
Clinker (MJ/ton of clinker)¹ 3,615 3,572 3,581
Aggregates (MJ/ton of product)² 25 25 32
Concrete (MJ/m³ of product)² 147 142 197
Mortar (MJ/ton of product)³ 86 67 98
Lime and farm (MJ/ton of product)³ 930 865 709
Electricity 2022 2023 2024
Cement (kWh/ton of cement)¹ 109 109 109
Aggregates (kWh/ton of product)² 2.9 2.7 1.8
Concrete (kWh/m³ of product)² 1.8 1.5 4.6
Mortar (kWh/ton of product)³ 10.9 10.3 18.8
Lime and farm (kWh/ton of product)³ 25.5 25.4 23.8

¹Scope: Global. For the energy intensity calculation considering the production of clinker, we consider only the consumption of fuels inside of the kiln to produce clinker
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
The indicator includes only the energy consumption onsite.

GRI 303-3: Water withdrawn by source
2022¹ 2023¹ 2024²
Water withdrawn  (megaliter) All areas Areas with water stress³ All areas Areas with water stress³ All areas Areas with water stress³
Surface water 14,178 6,279 13,439 7,178 12,458 7,124
Ground water 3,317 281 17,547* 227 16,989 541
Rainwater 20 0 201 0 1,137 2
Produced water 42,684 16,624 23,392* 13,295 26,058 17,090
Third-party water 344 197 453* 219 400 158
Other sources4 26 26 0* 0 8 0
Total 60,569 23,407 55,032* 20,920 57,010 24,916

¹Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay.
²Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay. Aggregates VCBR and VCEAA.
³Water stress analysis was performed using the Aqueduct tool and it is applicable only for VCBR and VCEAA. The analysis was not performed in the other regions.
Data obtained through measuring equipment (such as water meters) or through estimates (for example, from studies of process water consumption or based on pumping capacity and equipment operating time).
4Reclaimed water received from third parties.

*Reformulations of GRI 2-4 information: errors in previous reporting periods.

GRI 303-4: Water discharge by source
2022¹ 2023¹ 2024²
Water discharge  (megaliter) All areas Areas with water stress³ All areas Areas with water stress³ All areas Areas with water stress³
Surface water 48,111 16,632 43,648* 19,946 40,526 15,778
Ground water 276 2 438* 18 3,054 2,921
Sea water 0 0 0 0 0 0
Water sent to third-party supplier 51 7 133* 37 143 48
Total 48,439 16,641 44,218* 15,000 43,724 18,747

¹Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay.
²Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay. Aggregates VCBR and VCEAA.
³Water stress analysis was performed using the Aqueduct tool and it is applicable only for VCBR and VCEAA. The analysis was not performed in the other regions.
Data obtained through measuring equipment (such as water meters) or through estimates (for example, from studies of process water consumption or based on pumping capacity and equipment operating time). 

*Reformulations of GRI 2-4 information: errors in previous reporting periods.

GRI 303-5: Water consumption
2022 2023¹ 2024²
Water consumption – cement (megaliter) All areas Areas with water stress³ All areas Areas with water stress³ All areas Areas with water stress³
Total water withdrawn 60,569 23,407 55,032* 20,920 57,049 24,916
Total water discharged 48,439 16,641 44,218* 15,000 43,724 18,747
Total water consumed 12,130 6,766 10,814* 5,920 13,325 6,169

¹Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay.
²Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay. Aggregates VCBR and VCEAA.
³Water stress analysis was performed using the Aqueduct tool and it is applicable only for VCBR and VCEAA. The analysis was not performed in the other regions.
Data obtained through measuring equipment (such as water meters) or through estimates (for example, from studies of process water consumption or based on pumping capacity and equipment operating time).

*Reformulations of GRI 2-4 information: errors in previous reporting periods.

GRI 304-1: Biodiversity and resource conservation
2022 2023 2024
Total number of mines1 134 143 137
Mines with closure plans (%)¹ |GRI MM10| 100% 100% 100%
Sites with mining operations located in areas of high biodiversity value² 9 9 9
Sites with mining operations located in areas of high biodiversity value that currently have biodiversity management plans²|GRI MM2| 7 7 7
Sites with mining operations located in areas of high biodiversity value that currently have biodiversity management plans (%)2 |GRI MM2|

77.8%

77.8% 77.8%

¹Scope: Global. We consider that the rehabilitation plan is equivalent to the mining closure plan. At the end of 2024, the company had more than R$669 million allocated for Asset Retirement Obligations (ARO).
²Scope: VCBR. According to the “Votorantim Cimentos Biodiversity Management Plan Manual”, the identification of areas of high biodiversity value considers three factors: (i) The importance of the area of high biodiversity relevance overlapping with the mining area; (ii) The percentage of overlap between the area of high biodiversity relevance and the mining area (considering a 5-km radius from the center of the mine); (iii) The distance of the area of high biodiversity relevance to the mining center. We apply the methodology and rank all areas that are close to or overlap with areas of high biodiversity value, according to these criteria.

GRI 304-3: Protected habitats
Habitats protected or restored (in km²) 2022 2023 2024
Amazônia 37.2 37.2 37.4
Type of area LR, PPA LR, PPA LR, PPA
Caatinga 7.5 8.2 8.2
Type of area LR, PPA LR, PPA LR, PPA
Cerrado 28.9 29.1 30.3
Type of area LR, PPA, PRNH, REVIS LR, PPA, PRNH,REVIS LR, PPA, PRNH,REVIS
Mata Atlântica 47.0 47.3 49.8
Type of area LR, PPA, UC LR, PPA, UC LR, PPA, UC
Pantanal 1.7 1.7 1,7
Type of area LR, PPA LR, PPA LR, PPA
Pampa 2.4 2.4 2.4
Type of area LR, PPA LR, PPA LR, PPA

Scope: VCBR. Mining operations in rural area.
Brazillian classification of areas: Legal Reserve (LR), Permanent Protection Area (PPA), Private Reserve of Natural Heritage (PRNH), Wildlife Refuge Area (REVIS), Other Conservation Units (UC).
Protected habitats are calculated according to the Rural Environmental Registration of sites that have mining operations located in rural areas in Brazil.

GRI 304-4: Species included in national and international conservation lists
Total number of species in the IUCN Red List and with habitats in areas affected by operations 2022 2023 2024
Critically endangered 0 0 1
Endangered 2 2 3
Vulnerable 6 5 9
Near Threatened 10 5* 14
Least concern¹
Total number of species in the National Conservation List and with habitats in areas affected by operations 2022 2023 2024
Critically endangered 0 1 1
Endangered 1 1 1
Vulnerable 8 7 12
Near Threatened 3 0 0
Least concern¹

Scope: VCBR.
¹ Information not available due to a focus on identifying species of greatest concern for conservation.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 305-1: Direct CO2 emissions and emission intensity (Scope 1)
Cement¹ 2022 2023 2024
Gross absolute CO2 emission (tCO2) 23,213,320 23,188,288 21,672,827
Net absolute CO2 emission (tCO2) 22,267,306 2,989,844 20,606,664
Aggregates² 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,786 5,074 28,358
Concrete² 2022 2023 2024
Absolute CO2 emission (tCO2e) 20,387 21,058 70,879
Mortar³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 1,573 512 610
Lime and farm³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 196,644 185,227 165,029
Logistics³ 2022 2023 2024
Absolute equivalent CO2 emission emissions from own sources 4,688 4,789
Total – Scope 1 (tCO2e) 23,436,711 23.404,847 21,942,492
Biogenic emissions – Scope 1 (tCO2) 1,777,255 1,872,473 1,927,181

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-2: Indirect CO2 emissions through purchased energy (scope 2)
Indirect CO2 emissions – Scope 24 (tCO2) 2022 2023 2024
Cement¹ 631,297 522,457 434,451
Concrete² 158 131 3,132
Aggregates² 346 309 3,534
Mortar³ 360 321 888
Lime and farm³ 2,133 1,982 2,867
Logistics³ 188 262
Total – Scope 2 634,294 525,388 445,134

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
⁴The scope 2 emissions were calculated considering the market-based approach.

GRI 305-3: Other indirect emissions (scope 3)
Other indirect emissions – Scope 3¹ (tCO2e) 2022 2023 2024²
Total – Scope 3 3,911,874* 3,311,401* 3,880,064
Biogenic emissions (tCO2) 28,685 27,912

¹Scope: Global Cement operation
*2-4: Changes in scope reported
²In 2024 the methodology were reviwed according to GCCA Cement Sector Scope 3 GHG Accounting and Reporting Guidance

GRI 305-4: GHG emission intensity
Cement¹ 2022 2023 2024
Gross specific CO2 emission (kg CO2/t cementitious) 604 587 579
Net specific CO2 emission (kg CO2/t cementitious) 579 556 550
Aggregates² 2022 2023 2024
Specific CO2 emission (kgCO2e/t aggregates) 1.7 1.7 1.7
Concrete² 2022 2023 2024
Specific CO2 emission (kgCO2e/t concrete) 9.7 9.3 13.4
Mortar³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t mortar) 2.0 0.6 0.7
Lime and farm³ 2022 2023 2024
Specific CO2 emission (kgCO2e/t product) 100 91.3 74.5

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

GRI 305-5: Reduction of GHG emissions
Base year 2022 2023 2024
CO2 reduction (%) 19901 -24.1% -27.1% -27.9%
CO2 reduction (%) 20182 -6.8% -10.5% -11.4%

Scope: Global Cement operation.
¹1990 sectoral base year.
²2018 SBTi base year.

GRI 305-7: Other air emissions
2022 2023 2024
Number of kilns reported 40 40 36
Nox 2022 2023 2024
Absolute emissions (tonne/year) 40,525 38,743 36,694
Specific emissions (g/tonne clinker) 1,416 1,372 1,381
Sox 2022 2023 2024
Absolute emissions (tonne/year) 21,805 13,951 14,195
Specific emissions (g/tonne clinker) 762 494 5346
PM (Dust) 2022 2023 2024
Absolute emissions (tonne/year) 1,083 945 845
Specific emissions (g/tonne clinker) 38 33 32
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tonne clinker) 10 7 7
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (ton/year) 2,793 2,497 2,200
Specific emissions (g/tonne clinker) 98 88 83
Dioxins/Furans 2022 2023 2024
Absolute emissions (mg/year) 703 633 729
Specific emissions (ng/tonne clinker) 25 22 30
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tonne clinker) 30 28 11
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tonne clinker) 1,281 1,181 3767
Polycyclic Aromatic Hydrocarbons (PAHs)³ 2022 2023 2024
Absolute emissions (tonne/year) 70 100
Specific emissions (g/tonne clinker) 0.01 0.01
Monitoring data 2022 2023 2024
Overall coverage rate (KPI1)4 92.8% 92.0% 94.2%
Coverage rate continuous measurement (KPI2)5 100% 100% 100%

Scope: Global.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
³Setor average in Spain, extrapolated to Tunisia, Morocco and Turkey.
⁴KPI 1: Monitoring of all pollutants.
⁵KPI 2: Monitoring of PM, NOx and SOx.
6 Increase associated with limestone profile.
7 Increase associated with co-processing.

2024
 

As per its Global Environmental Policy and Green Rules, Votorantim Cimentos aims to minimize waste production through
reuse, recycling and responsible waste disposal. To prevent waste from reaching the environment, it is necessary to:

• Store waste in closed, ventilated, access-controlled spaces and on impermeable bases that have areas to drain and
collect contaminated liquids.
• Avoid contact between rainwater and waste; if there is contact, the rainwater must be collected for inspection.
• Train employees to take action in case of incidents, according to the Emergency Plan and the internal and external
Communication System.
• Dispose of waste according to its characteristics and classification.

In addition, internal waste management, separation and temporary storage until final disposal is performed by
Votorantim Cimentos. Waste transportation and final disposal is carried out by service providers.

Scope: Global.

GRI 306-3: Waste generated by composition
2022 2023 2024
Hazardous waste (tonne) 3,189 3,834 4,929
Non-hazardous waste (tonne) 173,830

248,136

343,007

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.

GRI 306-4: Waste diverted from disposal
2022 2023 2024¹
Diverted from disposal Hazardous Non-hazardous Hazardous Non-hazardous Hazardous Non-hazardous
Total (tonne) 803 66,334 1,009 135,309 1,685 147,396
Composting 0 2,026 0 1,078 0 5,101
Reuse 48 16,640 189 10,120 121 20,115
Recycling 392 42,404 487 70,531 1,211 84,774
Recovery 342 3,004 302 13,126 324 9,187
On-site storage 23 2,261 31 40,454 29 28,219

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.
2Waste directed to coprocessing.

GRI 306-5: Waste directed to disposal
2022 2023 2024¹
Directed to disposal Hazardous Non-hazardous Hazardous Non-hazardous Hazardous Non-hazardous
Total (tonne) 2,384 107,496 2,825 112,828 3,243 195,610
Incineration 64 773 37 401 32 401
Landfilling 186 21,676 49 24,724 116 25,689
Deep well injection 0 59 0 50 0 24
Others² 2,134 84,988 2,739 87,653 3,096 169,496

Scope: Global.
¹In 2024, the total amount of waste generated increased due to the inclusion of concrete waste as part of the indicator’s scope in Brazil.
2Waste directed to coprocessing.

Social Performance
GRI 2-7: Employment
By type of employment 2022 2023 2024
Full-time Female 1,735 1,992 2,073
Male 10,491 1,001 10,704
Total 12,226 12,993 12,777
Part-time Female 467 340 348
Male 396 250 246
Total 863 590 594
By employment contract 2022 2023 2024
Temporary (or determined) Female 11 348 365
Male 117 361 304
Total 128 709 669
Permanent (undetermined) Female 2,191 1,984 2,056
Male 10,770 10,890 10,646
Total 12,961 12,874 12,702
Total employees Female 2,202 2,331 2,421
Male 10,887 11,252 10,950
Total 13,089 13,583 13,371

Scope: Global.

GRI 2-30: Collective Bargaining Agreements
2022 2023 2024
Total number of employees 13,089 13,583 13,371
Employees covered by collective bargaining agreement 10,309 11,332 10,964
Employees covered by collective bargaining agreement (%)
78.8%
83.4% 82.0%

Scope: Global.

GRI 401-1: Turnover
Total number and rate of employee turnover 2022 2023 2024¹
By gender Number Rate Number Rate Number Rate
Female 713 5.4% 693 5.1% 374 2.9%
Male 2,146 16.4% 2,222 16.4% 1,888 14.9%
By age group Number Rate Number Rate Number Rate
Under 30 years old 1,028 7.9% 1,031 7.6% 452 3.6%
30-50 years old 1,350 10.3% 1,431 10.5% 1,321 10.4%
Over 50 years old 476 3.6% 428 3.2% 468 3.7%
By region Number Rate Number Rate Number Rate
VCBR 2,044 24.1% 2,065 24.2% 1,606 21.5%
VCEAA 145 9.4% 149 8.6% 129 11.7%
VCNA 647 24.2% 443 22.6% 479 37.8%
VCLATAM 23 9.1% 38 10.1% 27 6.5%
Total rate of employee turnover 21.8% 19.8% 17.7%
Total number and rate of new employee hires 2022 2023 2024
By gender Number Rate Number Rate Number Rate
Female 753 5.8% 725 5.3% 752 5.9%
Male 1,967 15.0% 2,063 15.2% 2,270 17.9%
By age group Number Rate Number Rate Number Rate
Under 30 years old 1,233 9.4% 1,048 7.7% 1,090 8.6%
30-50 years old 1,297 9.9% 1,424 10.5% 1,638 12.9%
Over 50 years old 190 1.5% 292 2.1% 294 2.3%
By region Number Rate Number Rate Number Rate
VCBR 2,133 25.1% 1,354 15.9% 1,713 21.5%
VCEAA 209 13.6% 246 14.2% 163 11.7%
VCNA 359 13.4% 443 15.1% 1,122 37.8%
VCLATAM 19 3.5% 30 8.0% 24 6.5%
Total rate of new employee hires 20.8% 15.3% 23.8%

Scope: Global.

Turnover figures do not consider interns and apprentices.
¹In 2024 methodology adopted changed

GRI 403-9: Occupational health and safety
Work-related injuries – Company employees 2022 2023 2024
Fatalities 0 0 1
Rate of fatalities1 0.00 0.00 0.04
High-consequence accidents 2 2 5
Rate of High-consequence accidents² 0.07 0.07 0.19
Lost-time injuries 25 32* 43
Rate of lost-time injuries 3 0.94 1.20* 1.63
Recordable work-related injuries 149 156* 192
Rate of recordable work-related injuries4 5.58 5.84 7.28
Number of hours worked 26,689,680 26,721,563* 26,372,608
Work-related injuries – Contractors and subcontractors5 2022 2023 2024
Fatalities 0 1 0
Rate of fatalities 1 0.00 0.04 0.00
High-consequence accidents 1 2 4
Rate of High-consequence accidents² 0.05 0.08 0.16
Lost-time injuries 9 12 14
Rate of lost-time injuries 3 0.41 0.51* 0.55
Recordable work-related injuries 59 74 90
Rate of recordable work-related injuries4 2.66 3.12* 3.51
Number of hours worked 22,170,494 23,714,619* 25,630,118
Total work-related accident rate (employees + contractors) 0.70 0.87* 1.10

 

Scope: VCBR, VCNA, VCEAA and VCLATAM.
LTI: work accidents that result in the employee being on leave, whether criticial, according to the RIDDOR classification, or not.
Injuries with serious consequences: there are workplace accidents that result in an injury from which the employee is unable to recover of from which the employee is not expected to fully recover within six months to their pre-accident health condition. The fatalities are excluded in this indicator.
Mandatory reporting injuries at work: All personal accidents are registered and reportable at Votorantim Cimentos. SAA, SPT2, SPT3, CPT, Critical CPT and deaths are included.

¹ Rate of fatalities = Number of fatalities in the year / Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
² Rate of injuries with serious consequences: Number of injuries with serious consequences/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
³ Rate of LTI =Number of LTI/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
4 Rate of recordableinjuries at work = Number of mandatory reporting injuries at work/Number of worked hours (including CIF hours according to the GRI approach)*1,000,000.
5 The data includes only on-site fatalities and LTI in our cement, concrete, aggregates, mortar, aglime and logistics facilities.

Among employees and contractors, the main work-related injuries involve the ankles, feet, hands and fingers, and include sprains and fractures. The greatest risks for high-consequence injuries are dangerous energies, moving and rotating parts, high temperatures, possibility of hot flour leakage, movement of machines and equipment, lifting of loads and activities at height and in confined spaces. These risks are determined after a systematic study of the processes and assessment of the hazards and risks involved.

*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 404-1: Average hours of training
2022 2023 2024
By functional category Female Male Female Male Female Male
President/Director 4 17 7 12 8 16
Manager/General Manager 27 32 29 22* 29 28
Coordinator/Consultant 18 21 27* 24* 30 29
Technician/Analyst/Supervisor 32 32 28* 28 29 30
Operator 15 26 27* 22 17 19
Average hours of training (female + male) 23 24 23

Scope: Global.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

GRI 404-3: Regular performance
Percentage of employees receiving regular performance and career development reviews 2024
By functional category Female Male
President/Director 100% 94%
Manager/General Manager 88% 94%
Coordinator/Consultant 94% 92%
Technician/Analyst/Supervisor 79% 86%
Operator 51% 47%
Total 70% 61%

Scope: Global.
The KPI started to be reported only in 2023.

GRI 405-1: Diversity
2022 2023 2024
By age group (%) Under 30 years old 30-50 years old Over 50 years old Under 30 years old 30-50 years old Over 50 years old Under 30 years old 30-50 years old Under 50 years old
President/Director 0.0% 40.5% 59.5% 0,0% 38,5% 61,5% 0.0% 30.6% 69.4%
Manager/General Manager 0.3% 73.4% 26.4% 0.5% 70.2% 29.3% 0.0% 67.6% 32.4%
Coordinator/Consultant 6.5% 73.8% 19.8% 8.6% 72.9% 18.4% 4.2% 77.0% 18.9%
Technician/Analyst/Supervisor 15.1% 69.4% 15.4% 13.8% 69.5% 16.7% 14.4% 69.3% 16.3%
Operator 18.1% 60.0% 22.0% 16.9% 59.0% 24.2% 17.6% 58.1% 24.2%
Intern 96.8% 3.1% 0.0% 94.6% 5.4% 0.0% 100.0% 0.0% 0.0%
Apprentice 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 95.4% 4.6% 0.0%
Total 19.9% 61.0% 19.4% 18.5% 60.4% 21.1% 18.9% 60.0% 21.1%
Board of Directors (%) 0.0% 0.0%
100.0%
0.0% 28.6% 71.4% 0.0% 37.5% 65.2%
Finance Committee¹ (%)
0.0% 50.0% 50.0% 0.0% 25.0% 75.0%
Organization, Compensation
and People Committee¹ (%)
0.0% 40.0% 60.0% 0.0% 20.0% 80.0%
Audit Committee¹ (%)
0.0% 0.0% 100.0% 0.0% 0.0% 100.0%
Sustainability and Innovation Committee¹ (%)
0.0% 25.0% 75.0% 0.0% 40.0% 60.0%
2022 2023 2024
By gender (%) Female Male Female Male Female Male
President/Director 10.8% 89.2% 15.4% 84.6% 13.9% 86.1%
Manager/General Manager 19.8% 80.2% 21.0% 79.0% 21.6% 78.4%
Coordinator/Consultant 31.1% 68.9% 32.6% 67.4% 31.7% 68.3%
Technician/Analyst/Supervisor 24.6% 75.4% 25.2% 74.8% 25.4% 74.6%
Operator 9.1% 90.9% 9.0% 91.0% 10.3% 89.7%
Intern 59.9% 40.1% 58.8% 41.2% 57.7% 42.3%
Apprentice 57.2% 42.8% 56.2% 43.8% 58.3% 41.7%
Total 16.8% 83.2% 17.2% 82.8% 18.1% 81.9%
Gender diversity in leadership positions² | VC 2030| 21.0% 79.0% 22.8% 77.2% 24.8% 75.2%
Board of Director (%) 14.3% 85.7% 14.3% 85.7% 12.5% 87.5%
Finance Committee (%) 25.0% 75.0% 50.0% 50.0% 50.0% 50.0%
Organization, Compansation and People Committee (%) 25.0% 75.0% 20.0% 80.0% 40.0% 60.0%
Audit Committee (%) 25.0% 75.0% 25.0% 75.0% 25.0% 75.0%
Sustainability and Innovation Committee (%)
25.0% 75.0% 20.0% 80.0%

Scope: Global.
The percentage corresponds to the number of employees within each functional category that meets the diversity criteria.

1 The data regarding the gender diversity in the committees started to be reported in 2022 and the diversity by age group in 2023.

²The calculation of gender Diversity in leadership positions includes the positions of president, director, manager, general manager and coordinator.

People with disability (%) 2022 2023 2024
President/Director 0.0% 0.0% 0.0%
Manager/General Manager 0.8% 0.0% 0.5%
Coordinator/Consultant 0.7% 0.7% 0.5%
Technician/Analyst/Supervisor 1.5% 2.5% 2.7%
Operator 4.5% 3.5% 3.4%
Intern 0.0% 0.0% 0.0%
Apprentice 0.0% 0.0% 0.0%
Total 3.2% 2.8% 2.8%
Board of Director (%) 0.0% 0.0% 0.0%
Finance Committee¹ (%) 0.0% 0.0%
Organization, Compensation and Remuneration Committee¹ (%) 0.0% 0.0%
Audit Committee¹ (%) 0.0% 0.0%
Sustainability and Innovation Committee¹ (%) 0.0% 0.0%

Scope: Global.
The percentage corresponds to the number of employees within each functional category that meets the diversity criteria.
¹The data regarding people with disability in the committees started to be reported in 2023.

 

GRI 413-1: Social Transformation
Operations with implemented local community engagement, impact assessments, and/or development programs 2022 2023 2024
Total number of operations¹ 361 360 344
Number of operations with implemented local community engagement, impact assessments, and/or development programs 226 235 257
Operations with implemented local community engagement, impact assessments, and/or development programs (%) |VC 2030| 62.6% 65.3% 74.7%
Global social investment (R$ thousand) 2022 2023 2024
VCBR 12,064 13,162 14,350
VCEAA 3,295 4,453 1,140
VCNA 2,151 1,151 2,437
VCLATAM 633 645 696
Total 18,143 19,811 18,623

Scope: Global.
¹Number of operations considered for the social engagement plan.

 

GLOBAL CEMENT AND CONCRETE ASSOCIATION CHARTER (GCCA)

GCCA guidelines include a series of simple, reliable, and representative indicators which cover the sustainability spectrum for cement and concrete sector.

KPIs GCCA Charter
Climate protection
2022 2023 2024
Total CO2 emissions – gross (million tons) 23.2 23.2 21.7
Total CO2 emissions – net (million tons) 22.3 22.0 20.6
Specific CO2 emissions – gross (kg/tonne cementitious material) 604 587 579
Specific CO2 emissions – net (kg/tonne cementitious material) 579 556 550

Scope: Cement Global.
The emissions were calculated considering the guidelines of the Cement CO2 and Energy Protocol from GCCA.

Responsable use of fuels and raw materials
2022 2023 2024
Specific heat consumption of clinker production (MJ/ton clinker) 3,615 3,572 3,581
Alternative fossil fuel rate (%) 11.6% 14.9% 13.9%
Biomass fuel rate (%) 15.0% 16.0% 18.2%
Alternative raw materials rate (%)² 10.6%* 10.9%* 11.9%*
Clinker / cement ratio (%)

73.9%

72.8% 72.5%

¹ Scope: Cement Global.
² Scope: cement operations in Brazil, VCNA and VCEAA.
*2-4: Changes in definitions adopted

Specific water consumption
2022 2023 2024
Total water consumed (liters) per tonne of cement produced¹ 331 163 346
Total water consumed (liters) per m³ of concrete produced² 326 105 168

¹Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay.
²Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay. Aggregates VCBR and VCEAA.

Safety
2022 2023 2024
Number of fatalities directly employed 0 0 1
Fatalities rate of direct employees¹ 0.00 0.00 85.38
Number of lost-time injuries (LTI) direct employees 25 32* 43
Lost-time injuries (LTI) frequency rate direct employees² 0.94 1.20* 1.63
Severity rate direct employees³ 87.9 88.3* 87.3
Number of fatalities contractors, subcontractors and third party4 0 1 0
Number of lost-time injuries (LTI) contractors and subcontractors4 9 12 14
Lost-time injuries frequency rate contractors and subcontractors4,5 0.43 0.53* 0.57

Scope: VCBR, VCNA, VCEAA, and VCLATAM.
LTI: work accidents that result in the employee being on leave, whether criticial, according to the RIDDOR classification, or not.

¹ Rate of fatalities per 1.000.000 direct employees = Number of fatalities in the year / Number of direct employees*1,000,000.
² Rate of LTI direct employees = Number of LTI / Number of worked hours * 1.000.000.
³ Severity rate direct employees = Number of days lost / Number of worked hours * 1.000.000.
4 The data includes only on-site fatalities and LTI in our cement, concrete, aggregates, mortar, aglime and logistics facilities.
5 Rate of LTI contractors and subcontractors = Number of LTI / Number of worked hours (excluding CIF hours according to GCCA approach)*
1.000.000.

*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

Emissions reduction
Nox 2022 2023 2024
Absolute emissions (tons/year) 40,525 38,743 36,694
Specific emissions (g/tons clinker) 1,416 1,372 1,381
Coverage rate (%) 100% 100% 100%
Sox 2022 2023 2024
Absolute emissions (tons/year) 21,805 13,951 14,195
Specific emissions (g/tons clinker) 762 494 5345
Coverage rate (%) 100% 100% 100%
PM  (Dust) 2022 2023 2024
Absolute emissions (tons/year) 1,083 945 845
Specific emissions (g/tons clinker) 38 33 32
Coverage rate (%) 100% 100% 100%
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tons clinker) 10 7 7
Coverage rate (%) 98% 96% 95%
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (tons/year) 2,793 2,497 2,200
Specific emissions (gm/tons clinker) 98 88 83
Coverage rate (%) 99% 99% 97%
Dioxins/Furans 2022 2023 2024
Absolute emissions (kg/year) 703 633 792
Specific emissions (mg/tons clinker) 25 22 30
Coverage rate (%) 96% 95% 94%
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tons clinker) 30 28 11
Coverage rate (%) 98% 97% 97%
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tons clinker) 1,281 1,181 3766
Overall coverage rate (KPI 1³) 93% 92% 94%
Continuos measurement of coverage rate (KPI 24) 100% 100% 100%

Scope: Global cement business.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
3KPI 1: Monitoring of all pollutants mentioned in the emissions guidelines.
4KPI 2: Monitoring of PM, NOx and SOx.
5Increase associated with limestone profile.
6Decrease associated with co-processing.

Local impact on land and communities
2022 2023 2024
Operations with existing community engagement plans (%)¹ 62.6% 65.3% 74.7%
Mines with rehabilitation plans (%)¹,² 100% 100% 100%
Sites with mining operations located in areas of high biodiversity
value that currently have biodiversity management plans (%)³

77.8%

77.8% 77.8%

¹ Scope: Global.
2 We consider that the rehabilitation plan is equivalent to the mining closure plan. At the end of 2024, the company had more than R$669 million allocated for Asset Retirement Obligations (ARO).
³ Scope: VCBR. According to the “Votorantim Cimentos Biodiversity Management Plan Manual”, the identification of areas of high biodiversity value considers three factors: (i) The importance of the area of high biodiversity relevance overlapping with the mining area; (ii) The percentage of overlap between the area of high biodiversity relevance and the mining area (considering a 5 km radius from the center of the mine); (iii) The distance of the area of high biodiversity relevance to the mining center. We apply the methodology and rank all areas that are close to or overlap with areas of high biodiversity value, according to these criteria.

Sustainability Accounting Standards Board (SASB)

SASB indicators are intended for use in communicating with investors about sustainability issues that are likely to affect the corporate ability to generate long-term value.
SASB
EM-CM-110a.1: Direct CO2 emissions
Cement¹ 2022 2023 2024
Gross absolute CO2 emission (tCO2) 23,213,320 23,188,288 21,672,827
Net absolute CO2 emission (tCO2) 22,267,306 21,989,844 20,606,664
Aggregates² 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,786 5,074 28.358
Concrete² 2022 2023 2024
Absolute CO2 emission (tCO2e) 20,387 21,058 70.879
Mortar³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 1,573 512 610
Lime and farm³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 196,644 185,227 165.029
Logistics³ 2022 2023 2024
Absolute CO2 emission (tCO2e) 4,688 4.789
Total – Scope 1 (tCO2e) 23,436,711 23,404,847 21.942.492
Biogenic emissions – Scope 1 (tCO2e) 1,777,255 1,872,473 1.927.181

¹Scope: Global. The emissions were calculated considering the guidelines of Cement CO2 and Energy Protocol from GCCA.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.
³Scope: VCBR. The emissions were calculated considering the guidelines of the Brazilian GHG Protocol. The gases included in the calculation were: CO2, CH4, N2O.

EM-CM-120a.1: Other air emissions
2022 2023 2024
Number of kilns reported 40 40 36
Nox 2022 2023 2024
Absolute emissions (tonne/year) 40,525 38,743 36,694
Specific emissions (g/tonne clinker) 1,416 1,372 1,381
Sox 2022 2023 2024
Absolute emissions (tonne/year) 21,805 13,951 14,195
Specific emissions (g/tonne clinker) 762 494 5346
PM (Dust) 2022 2023 2024
Absolute emissions (tonne/year) 1,083 945 845
Specific emissions (g/tonne clinker) 38 33 32
Mercury 2022 2023 2024
Absolute emissions (kg/year) 296 201 190
Specific emissions (mg/tonne clinker) 10 7 7
Volatile organic compounds (VOC) 2022 2023 2024
Absolute emissions (ton/year) 2,793 2,497 2,200
Specific emissions (g/tonne clinker) 98 88 83
Dioxins/Furans 2022 2023 2024
Absolute emissions (mg/year) 703 633 729
Specific emissions (ng/tonne clinker) 25 22 30
HM1¹ 2022 2023 2024
Absolute emissions (kg/year) 863 781 279
Specific emissions (mg/tonne clinker) 30 28 11
HM2² 2022 2023 2024
Absolute emissions (kg/year) 36,663 33,332 9,995
Specific emissions (mg/tonne clinker) 1,281 1,181 3767
Polycyclic Aromatic Hydrocarbons (PAHs)³ 2022 2023 2024
Absolute emissions (tonne/year) 70 100
Specific emissions (g/tonne clinker) 0.01 0.01
Monitoring data 2022 2023 2024
Overall coverage rate (KPI1)4 92.8% 92.0% 94.2%
Coverage rate continuous measurement (KPI2)5 100% 100% 100%

Scope: Global.
¹HM1: Cadmium and Thallium.
²HM2: Antimony, Arsenic, Lead, Chromium, Cobalt, Copper, Manganese, Nickel, Vanadium.
³Setor average in Spain, extrapolated to Tunisia, Morocco and Turkey.
⁴KPI 1: Monitoring of all pollutants.
⁵KPI 2: Monitoring of PM, NOx and SOx.
6 Increase associated with limestone profile.
7 Increase associated with co-processing.

EM-CM-130a.1: Energy consumption inside the organization
Non-renewable sources (GJ) 2022 2023 2024
Cement¹ 86,050,885 85,634,220 78,852,155
Aggregates² 62,680 66,431 517,946
Concrete² 273,810 282,833 976,098
Mortar³ 14,153 4,590* 5,661
Limes and farm³ 22,988 27,088 24,977
Logistics³ 60,490 60,722
Total 86,424,515 86,076,651* 80,437,560
Renewable sources (GJ) 2022 2023 2024
Cement¹ 16,785,275 17,837,204 19,143,492
Aggregates² 7,224 7,949 12,883
Concrete² 36,975 37,657 67,827
Mortar³ 52,186 50,141* 79,435
Limes and farm³ 1,802,265 1,728,822 1,545,560
Logistics³ 9,151 11,867
Total 18,683,925 19,670,923* 20,861,065
Electricity (MWh) 2022 2023 2024
Cement¹ 4,087,952* 4,143,300* 33,977,630
Aggregates² 8,112 8,035 29,003
Concrete² 3,720 3,400 24,483
Mortar³ 8,447 8,323 16,306
Limes and farm³ 50,083 51,464 52,645
Logistics³ 4,883 4,812
Total 4,158,315* 4,219,404* 4,104,878
Total consumption (GJ) 2022 2023 2024
Cement¹ 117,552,789* 116,428,819* 110,245,081
Aggregates² 99,107 103,305 635,241
Concrete² 324,178 332,730 1,132,062
Mortar³ 96,749 84,693* 143,798
Limes and farm³ 2,005,553 1,941,181 1,760,058
Logistics³ 87,219 89,911
Total 120,078,375* 118,977,946* 114,006,152
Eletricity sold (Gj) 2022 2023 2024
Total 544,023 575,010

¹Scope: Global.
²Scope: In 2022 and 2023 were considered only VCBR.In 2024 the scope were amplified, starting to include VCBR and VCNA.
³Scope: VCBR.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

EM-CM-130a.1: Energy Management
2022 2023 2024¹
Grid electricity (%) 82.1% 71.1% 70.1%
Renewable Energy (fuel + electricity) (%) 17.8% 20.2% 22.2%
Alternative fuels (%)

26.5%

30.9% 32.1%
Renewable energy (electricity) (%) 22.9% 35.1% 34.1%

Scope: All VCBR operations and VCEAA, VCNA and VCLATAM cement operations.
¹Scope: All VCBR operations, concrete and aggregates VCNA operations and VCEAA, VCNA and VCLATAM cement operations.

EM-CM-140a.1: Water withdrawn by source
2022¹ 2023¹ 2024²
Water withdrawn (megaliter) All areas Areas with water stress³ All areas Areas with water stress³ All areas Areas with water stress³
Surface water 14,178 6,279 13,439 7,178 12,458 7,124
Ground water 3,317 281 17,547* 227 16,989 541
Rainwater 20 0 201 0 1,137 2
Produced water 42,684 16,624 23,392* 13,295 26,058 17,090
Third-party water 344 197 453* 219 400 158
Other sources4 26 26 0* 0 8 0
Total 60,569 23,407 55,032* 20,920 57,010 24,916

¹Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay.
²Scope: Cement Global. Concrete VCBR, VCNA, VCEAA and Uruguay. Aggregates VCBR and VCEAA.
³Water stress analysis was performed using the Aqueduct tool and it is applicable only for VCBR and VCEAA. The analysis was not performed in the other regions.
Data obtained through measuring equipment (such as water meters) or through estimates (for example, from studies of process water consumption or based on pumping capacity and equipment operating time).
4Reclaimed water received from third parties.

*Reformulations of GRI 2-4 information: errors in previous reporting periods.

EM-CM-150a.1: Waste management
2022 2023 2024
Hazardous (%) 1.8% 1.5% 1.4%
Recycled (%) 24.2% 28.2%% 24.7%
Amount of waste generated (tons) 177,019 251,970 347,935

Scope: Global.
¹In 2023, we had an increase in the amount of wastes generated due to the destination of a slag liability and CKD (Cement Kiln Dust) in Brazil and VCNA.

EM-CM-320a.1: Occupational health and safety
Work-related injuries – Company employees 2022 2023 2024
Rate of mandatory reporting injuries direct employees¹ 1.12 1.17* 1.46
Rate of mandatory reporting injuries contractors and subcontractors¹ 0.53 0.62 0.70
Rate of near miss frequency direct employees, contractors and
subcontractors²
41.40 16.57* 18.01

Scope: VCBR, VCNA, VCEAA and VCLATAM.
Mandatory reporting injuries at work: All personal accidents are registered and reportable at Votorantim Cimentos. SAA, SPT2, SPT3, CPT, Critical CPT and deaths are included.
Near miss injury: it is an unplanned event that did not result in injury, illness, or damage – but had the potential to do so.
¹ Rate of mandatory reporting injuries at work = Number of mandatory reporting injuries at work/Number of worked hours (including CIF hours according to the SASB approach)*200,000.
² Rate of near miss frequency = Number of near miss injury/Number of worked hours (including CIF hours according to the SASB approach)*200,000.
*Revisions to GRI 2-4 information: changes in measurement methodologies or definitions used.

EM-CM-320a.2: Health
2022 2023 2024
Number of reported cases of silicosis¹ 0 0 1
Favorability in satisfaction and well-being surveys (%)² 75.9% 77.4% 79.8%

¹ Scope: VCBR.
² Scope: VCBR, VCNA and VCEAA.

EM-CM-410a.2: Financial revenue through sustainable solutions
2022¹ 2023 2024²
Financial revenue through sustainable solutions³ (%) 31,4% 37,2% 45,5%

Scope: ¹ VCBR, VCNA and VCEAA. ² Global.
³Products and/or services that mitigate our environmental footprint or offer environmental benefits compared to traditional options.

EM-CM-520a.1: Competition
2022 2023 2024²
Total number of legal actions for unfair
competition, trust and monopoly practices¹
3 4 3
Value of legal actions (R$ million) 8,345 8,926 6,926

Scope: Global.
¹Considers only legal actions above R$ 98 million, in line with the standards applied for M&A and Due Diligence.
²In 2024, we reached an agreement with the Brazilian Administrative Council for Economic Defense (CADE, in Portuguese) to end all ongoing administrative and judicial lawsuits. Through this extraordinary transaction, we were able to resolve all disagreements with CADE.

EM-CM-000.A: Production by major product line
2022 2023* 2024
Sales of cement (million metric tons) 36.8 34.9 35.4
Sales of aggregates (million metric tons) 23.7 23.6 24.6
Sales of concrete (million m³) 8.4 8.7 7.9
Sales of mortar (million metric tons) 1.7 1.8 1.7

Scope: Global.
* 2023 data were updated without Marocco and Tunisia, to be comparable to 2024.