Our compensation structure is compliant with current labor laws and all collective bargaining agreements. We also benchmark our compensation practices so we remain competitive in attracting and retaining talent to support Bracell’s strategies and goals.

Internally, compensation is determined based on a role’s grading and/or its relative importance in the organizational structure, internal pay equity, the knowledge and competencies required for each role, the defined organizational structure, available budget, and both individual and company performance.

The salary table is updated annually based on market benchmarks. Benchmarking assessments cover variables such as competitor compensation, regional benchmarks, labor availability, unemployment rates, and turnover.

For executive-level positions, Bracell’s Compensation Policy includes fixed and variable pay, signing bonuses and hiring incentives, retirement benefits, and severance-related policies.

For leadership positions, variable compensation includes bonuses linked to achieving organizational goals, including commitments outlined in Bracell 2030 (read more under Bracell 2030).

Variable compensation consists of two components:

Performance Contract (PC): individual contracts outlining employee-specific performance targets, as part of a corporate bonus program. This model aligns individual with organizational objectives and drives high performance and talent retention.

Core Values Evaluation Form: in this component, payment is tied to performance assessed through our Profit-Sharing Program (PPR), which is agreed annually by the company, an employee committee, and the labor union to match compensation with overall business performance.

Contract terminations follow the guidelines established by Brazilian labor legislation.

O post GRI 2-19 Remuneration policies apareceu primeiro em Bracell - Central de Indicadores.

The salary structure for our direct employees is based on legal requirements, market benchmarking, and biannual internal performance evaluations. Our compensation and variable compensation policies (which are tied to performance reviews) align with the compensation and evaluation policies of the RGE Group (read more in GRI 2-20).

For employees in leadership positions (specialist and above), performance evaluations are conducted by a committee comprising Bracell leaders from relevant departments (learn more in disclosure GRI 2-19).

O post GRI 2-20 Process for determining remuneration apareceu primeiro em Bracell - Central de Indicadores.

Employee health and safety—which is crucial to well-being and quality of life—is supported by an Integrated Occupational Health and Safety Management System. This system is aligned with Brazilian legislation, especially the Regulatory Standards (NRs) issued by the Ministry of Labor and Employment (learn more under GRI 403-1 Occupational health and safety management system).

The system is managed by Bracell employees who are part of the Specialized Occupational Safety and Health Engineering Service (SESMT) and the Specialized Rural Occupational Safety and Health Service (SESTR), as required by NR-4 and NR-31.

Our occupational health and safety management practices also include a Risk Management Program (PGR), Rural Occupational Risk Management Program (PGRTR), and Occupational Health Surveillance Program (PCMSO). These programs outline safety standards and procedures applicable to all activities conducted by employees and contractors, in line with our integrated management system policy.

These initiatives align with our Integrated Management System Manual, and international standards ISO 9001, ISO 14001, and the Programme for the Endorsement of Forest Certification (PEFC).

At Bracell, safety is a core value, and cultivating a culture of prevention is key to fostering health and well-being in the workplace. See below the initiatives as part of our health and safety management practices.

As part of our employee well-being practices, Bracell  carries out a range of initiatives to support diversity and uphold human rights. In 2024, we updated our employee climate survey and conducted a Diversity and Inclusion Census (learn more under GRI 405-1 Diversity of governance bodies and employees).

Another key initiative in 2024 was our anti-workplace harassment campaign. This internal communication campaign included educational materials and visual content shared with employees under the slogan “It’s Not Whining” (see GRI 405-1 Diversity of governance bodies and employees).

In addition, we produced a Practical Guide to Preventing and Combating Harassment and Other Forms of Violence. The guide presents key concepts, guidelines, and rules for all our employees.

Impacts and risks

In managing the material topic of Occupational health, safety and well-being, Bracell has identified actual and potential impacts and risks, both negative and positive. Based on these findings, we work to prevent or mitigate negative impacts and enhance positive ones.

O post GRI 3-3 Management of material topics: Occupational health, well-being, and safety apareceu primeiro em Bracell - Central de Indicadores.

As a growing company, we view human capital as essential for achieving our Bracell 2030 targets and building a safe, healthy, and inclusive workplace.

In 2024, we continued to invest in talent acquisition, development, and retention, with a focus on occupational health and well-being practices and fostering a culture of diversity, equity, and inclusion (read more about our training and development journey in GRI 404 Training and Education).

Details on our talent acquisition, development and retention practices can be found in the disclosures below, which cover women’s representation in leadership, diversity and inclusion, and employee training and development.

Bracell has significantly expanded its operations in Brazil. Since 2021, with the start-up of our Lençóis Paulista (SP) facility—our highest-capacity plant—we have seen a 151% increase in our direct workforce, totaling 10,235 employees in 2024, including 1,688 at Bracell Papéis.

Internally, we have policies, processes, and standard operating procedures that guide our people management practices. In addition, our Bracell 2030 roadmap includes a commitment to promote equal opportunity for women, with a target to reach 30% of leadership roles held by women.

Women in Leadership

Promoting gender equality is one of the top priorities in the Bracell 2030 roadmap, which sets a target of having 30% of leadership positions held by women by 2030. In 2024, we made significant progress on this front, surpassing our interim target of 27% set for the year. We closed the year with 29.4% of leadership roles held by women, totaling 117 female leaders.

These include six senior managers, 37 managers, and 74 coordinators—a strong female presence across different levels of leadership.

Affinity groups

As part of our Diversity & Inclusion (D&I) targets, we also aim to foster a more inclusive work environment for our affinity groups, with a target of achieving 90% positive feedback from these employees on respect and equity in the workplace by 2030.

In 2024, the first year of implementing the Bracell 2030 roadmap, we established a satisfaction baseline for affinity groups and defined the key performance indicators that will guide future progress. This was done through a Diversity & Inclusion Census carried out during the year, which surveyed employees from affinity groups across all business units at the time of the survey. When asked about their overall satisfaction with Bracell, 27% of respondents expressed satisfaction (learn more about our Bracell 2030 targets and commitments).

Bracell’s diversity and inclusion practices (read more in GRI 405-1 Diversity of governance bodies and employees) include measurable targets, a Diversity & Inclusion Committee, and affinity groups focused on gender, race, people with disabilities, LGBTQIAPN+, and generations—the latter launched in 2024 in our Bahia operations. We are a signatory to the Women’s Empowerment Principles (WEPs), a UN Global Compact and UN Women initiative providing guidance on promoting gender equality and women’s empowerment in the workplace, marketplace, and community. Bracell is also actively involved in industry organizations aligned with this agenda.

Diversity within Bracell 2030

In 2024, we defined key performance indicators to measure “respect” and “equity” and structured a management system to track progress on an action plan to create an inclusive work environment for affinity groups—one of our Bracell 2030 targets. That same year, we also reached 29.4% women in leadership positions, bringing us closer to our 2030 target of 30%.

Training and Development

Bracell offers employees a corporate learning program with a structured training matrix that builds both soft and hard skills. Through our knowledge hub—the Bracell Learning Institute—we offer development tracks tailored to our forestry, mill, logistics, and supporting operations.

Our training programs are a key differentiator in attracting and retaining talent. Training initiatives are directly aligned with Bracell’s business challenges and support employees’ personal and professional growth, while also reflecting our T.O.P.I.C.C values (read more in GRI 2-6 About Bracell).

Training is offered both in person and online. Learn more about each training program under GRI 404-2 Programs for upgrading employee skills and transition assistance programs).

Impacts and risks

Bracell conducts comprehensive assessments of the potential and actual impacts related to the material topics in our materiality matrix. These assessments address both positive and negative aspects across the economy, environment, and people—including impacts on human rights.

For the topic Talent acquisition, development and retention, the aspects shown in the table below were identified. For each aspect, we work to prevent impacts from occurring and also have measures in place to reduce or mitigate impacts should they occur.

O post GRI 3-3 Management of material topics: Talent acquisition, development and retention apareceu primeiro em Bracell - Central de Indicadores.

Under the current model, no liabilities are generated, as monthly contributions are immediately allocated to a dedicated fund for each enrolled participant. Our strategy fully ensures coverage of the plan through monthly deposits matching employee contributions. Because it is a defined contribution structure, the organization does not require or set a vesting period, as coverage is already guaranteed under the current model.

For confidentiality reasons, Bracell does not disclose financial information.

O post GRI 201-3 Defined benefit plan obligations and other retirement plans apareceu primeiro em Bracell - Central de Indicadores.

Salaries are determined based on several factors, including current labor laws and collective bargaining agreements, the role’s weight and importance within the organizational structure, market practices, internal pay equity, external competitiveness, the expertise and skills required for each position, organizational strategies, available budget, and the company’s financial position.

The salary table is updated annually based on compensation surveys conducted by specialized consulting firms, taking into account factors such as competition, region, labor availability, unemployment rates, and market turnover. The total compensation package offered by the company includes basic salary, bonuses, variable compensation, and benefits, and is designed to be competitive within the market.

A significant portion of workers who are not employees but are engaged in our activities are paid according to the rules established for the local minimum wage.

O post GRI 202-1 Ratio of standard entry level wage by gender compared to local minimum wage apareceu primeiro em Bracell - Central de Indicadores.

Note: Bracell Papéis started operations in 2023 and is reporting its sustainability performance indicators for the first time, for year 2024.

Note: Bracell Papéis started operations in 2023 and is reporting its sustainability performance indicators for the first time, for year 2024.

Total workforce and new hires in the period, by gender

O post GRI 401-1 New employee hires and employee turnover apareceu primeiro em Bracell - Central de Indicadores.

Employee compensation also includes a benefits package aligned with our corporate policies to promote health and well-being. We are a responsible corporate citizen. We offer extended maternity and paternity leave of 180 and 20 days, respectively. Benefits include health insurance, dental insurance, meal and food allowance cards, pharmacy benefit, health and wellness services (nutrition, psychological counseling, gym access, other sports activities, and health and wellness programs), private pension plans, payroll-deductible loans, Profit-Sharing Program (PPR), dependent allowance for children with disabilities, life insurance, daycare assistance, and year-end benefits (read more in GRI 401-3).

O post GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees apareceu primeiro em Bracell - Central de Indicadores.

O post GRI 401-3 Parental leave apareceu primeiro em Bracell - Central de Indicadores.

OHS management is carried out by Bracell employees who are members of the Specialized Occupational Health and Safety Service (SESMT), as required by NR-4. The team includes occupational safety engineers and technicians, occupational physicians, occupational nurses, and nursing technicians. Bracell’s Risk Management Program (PGR) and Occupational Health Surveillance Programs (PCMSO) outline safety standards and procedures applicable to all activities conducted by employees and contractors, in line with our Integrated Management System Policy.

The System’s procedures establish day-to-day safety requirements and specific control measures for different risk scenarios. The management model follows guidelines set out in our Integrated Management System Manual and in ISO 9001 and ISO 14001. In addition, Bracell has an Integrated Occupational Health and Safety Management System that is compliant with Brazilian legislation and regulatory standards, ensuring a safe work environment aligned with best practices in occupational health.

O post GRI 403-1 Occupational health and safety management system apareceu primeiro em Bracell - Central de Indicadores.

Risk and hazard assessments, aimed at protecting people, the environment, assets, and business continuity, are conducted by the Process Safety, Emergency, and Business Risk Management teams, which are part of the Occupational Health and Safety Department.

Health and safety performance indicators are monitored by the Health & Safety team, which presents performance metrics to all departments in monthly meetings, and to the Board and Management in bi-weekly occupational health and safety meetings.

Programs, processes, and practices for risk assessment and accident investigation

We employ specific tools and programs to identify and assess risks, as outlined in the table below.

Process Quality Assurance and Training

We provide employee training to ensure occupational health, well-being, and safety processes and tools are effective (learn more under GRI 403-5 Worker training on occupational health and safety). In this context, we carried out the following:

• Training on regulatory standards and operational procedures (read more under GRI 3-3 Talent Acquisition, Development and Retention)
• Oversight of the onboarding process for new employees and ongoing training
• Regular safety audits conducted by the Occupational Safety team to identify areas needing to be addressed and to improve management practices and processes
• Safety certification for specific tasks, such as working at heights and in confined spaces.

Monitoring and continuous improvement

Process outcomes are reviewed and presented in monthly meetings of departmental safety committees and the Master Occupational Safety Committee, ensuring the system is continuously reviewed and improved.

Accidents and incidents are investigated using Bracell’s internal Root Cause Analysis procedure (PS023-05), which was updated in 2024 to include improved methodology and behavioral analysis.

A Safety Performance Index (IDS) tracks safety indicators by department and supports safety management.

Communication channels and worker protection

We provide formal channels for employees to report hazards and unsafe situations, ensuring protection from retaliation:

• IDS – a tool whereby employees can report risk situations, which are addressed by the safety team
• Whistleblower Hotline (Contato Seguro) – ensures confidentiality and protection against intimidation or penalties (read more under GRI 2-25: Processes to remediate negative impacts)
• Sempre Alerta program (PST033-05) – enables workers to exercise their right to refuse unsafe tasks, without fear of retaliation
• Internal policies and processes to ensure that safety-related reports do not result in negative impacts on employment or the employee’s professional standing.

In our Bahia operations, we have implemented a program, called OPA (Observe, Plan, Act), to encourage employees to report risk conditions and adopt a “see and act” approach. Reports are managed by the relevant departments and discussed in daily management meetings, ensuring effective corrective action is taken and fostering a continuous safety culture.

O post GRI 403-2 Hazard identification, risk assessment, and incident investigation apareceu primeiro em Bracell - Central de Indicadores.

All services are provided by qualified professionals, including an occupational physician, occupational nurse, and nursing technician. To ensure quality of service, we conduct annual satisfaction surveys with employees. In addition, we engage external audits to ensure compliance and service effectiveness.

Workers have unrestricted access to on-site medical clinics, which provide 24-hour in-person care and remote support via corporate phone, email, and internal extension. Health promotion and occupational disease prevention information is shared through official channels, including the intranet, weekly Comunica newsletters and Comunica TV, digital and physical bulletin boards, emails, and Rádio Bracell.

Main services provided

• Occupational Health & Safety Program (PCMSO): occupational health checkups tailored to the risks of each position, aiming to preserve employee health. If any abnormal results are detected during checkups, the relevant individuals are temporarily relieved of their duties, provided with appropriate treatment based on the recommendations of our medical team, and monitored until their health status normalizes.
• Hearing Conservation Program (PCA): a set of measures to mitigate noise-related risks, thereby preventing or minimizing work-related hearing impairment. This includes a hearing management system integrated into the environmental management system.
• Health and quality-of-life campaigns: initiatives based on Brazil’s national health calendar.
• Health and Ergonomics Committees: strengthening prevention and promoting well-being in the workplace.
• Occupational health checkup management: continuous monitoring of employees’ health.
• Medical and nursing care: access to clinical support and first aid.
• Acolher program: management of workstations for pregnant employees.
• Occupational disease control and prevention: risk and absenteeism management.

We also regularly provide both individual and group counseling on topics such as maintaining a healthy diet and the importance of exercising regularly.

O post GRI 403-3 Occupational health services apareceu primeiro em Bracell - Central de Indicadores.

Employees contribute directly to training programs, campaigns, and educational initiatives, and also participate in our Safety Performance Index (IDS) and continuous improvement activities.

Communication channels

Health and safety information is shared through leadership and internal communication tools such as Comunica TV and bulletin boards, ensuring that all employees have access to up-to-date guidelines.

Formal health and safety committees

Bracell maintains formal committees composed of both employees and contractors, who are tasked with continuously monitoring, analyzing, and improving safety conditions. Their key roles include:

• Identifying and mitigating risks, and implementing preventive measures
• Assessing working conditions, conducting inspections, and improving operational environments
• Designing and implementing occupational health and safety programs
• Investigating and responding to serious, imminent risks, with the authority to recommend halting operations until the issues are resolved.

These committees meet monthly and have the autonomy to recommend actions and monitor implementation, influencing the design and implementation of safety policies.

All Bracell workers are represented on health and safety committees.

Active employee participation

Employees are encouraged to actively engage around health, well-being, and safety through:

• Toolbox talks, which foster open communication to raise concerns and offer suggestions
• Support for the Internal Accident Prevention Committee (CIPAA), ensuring that reported issues are addressed
• Safety walks, which allow managers to hear employees’ perspectives on risks and best practices
• Recognition campaigns, which highlight good safety practices and promote a culture of prevention.

Both in-house and third-party workers are encouraged to identify, report, and document any events related to health, well-being, and safety occurring in our operations. Following investigation, action plans are developed for each reported case. All of this information is evaluated as part of the incident investigation process.

Our 100% Safe Journey Program encourages active employee participation. Through this program, we recognize best practices and high safety standards demonstrated by employees. Following assessments of compliance with safety standards, winners are announced and awarded bronze, silver, or gold badges.

O post GRI 403-4 Worker participation, consultation, and communication on occupational health and safety apareceu primeiro em Bracell - Central de Indicadores.

We provide health and safety training to ensure a safe work environment and compliance with regulatory standards. These training programs, developed in plain language, aim to prevent occupational risks, promote employee well-being, and minimize accidents, covering topics from machine safety to preventive measures in risk situations.

All training materials are reviewed periodically to reflect legislative updates. In addition, we assess training effectiveness through internal audits and safety indicators. To ensure the continuous improvement of our health, well-being, and safety training efforts, we also conduct satisfaction surveys and performance evaluations.

This supports ongoing employee training, reduced operational risks, and a strong safety culture in the workplace.

General health and safety training

Training covers both theoretical and practical content, such as emergency drills and instructions on proper use of Personal Protective Equipment (PPE). This includes training on:

• Accident Prevention (NR 01 – Employee Induction, NR 05 – CIPA)
• First Aid and Emergency Response (NR 07 – First Aid, Fire Response Team)
• Machine and Equipment Safety (NR 12 – Machinery Protection, NR 31.12 – Machine Operation Safety)
• Safe Handling of Chemicals (NR 20 – Occupational Safety and Health with Flammables and Fuels)
• Working at Heights and in Confined Spaces (NR 35 – Work at Heights, NR 33 – Confined Space Work)
• Vehicle Operation and Cargo Transport (Defensive Driving, Cargo and Emergency Vehicle Drivers).

Job-specific training by area

Mills

Training programs on industrial operations and safety at production facilities, including:

• NR 10 – Safety in Electrical Installations and Maintenance (Low and High Voltage – SEP)
• NR 11 – Safe Operation of Forklifts
• NR 13 – Boiler and Process Unit Safety
• NR 18 – Safety in Welding and Aerial Platform Operations
• NR 20 – Handling of Flammables and Fuels
• Lockout-Tagout
• Among other training topics.

Forestry

Training focused on field safety, including:

• NR 31 – Safe Operation of Agricultural and Forestry Machinery
• NR 31.7 – Prevention of Accidents Involving Pesticides
• Safe Operation of Forestry Equipment (Chainsaws, Forwarders, Harvesters, Chippers, etc.)
• Forest Fire Prevention and Control
• Among other training topics.

Fire prevention and response

We run an annual training program for the fire teams responsible for responding to fires in our forestry and mill operations, in compliance with the regulations of the São Paulo and Bahia fire departments. These training sessions cover:

• Implementation of strategic actions
• Use of equipment
• Defensive driving techniques for firefighting vehicles
• Use of helicopters for support in fire response
• Best practices in local community engagement

Methodology and application:

• Regulatory training (NRs) is tailored to employees’ roles and tasks, in compliance with legal requirements.
• Internal safety programs, such as RADAR and Sempre Alerta, address best practices and safe behavior.
• Hands-on training and drills ensure readiness for emergency situations.
• New employee onboarding includes general instructions on occupational health and safety.

O post GRI 403-5 Worker training on occupational health and safety apareceu primeiro em Bracell - Central de Indicadores.

Bracell’s health management practices help to enhance well-being and health, and prevent diseases both inside and outside the workplace. Employees receive individual and group guidance on topics such as routine checkups, healthy nutrition, and the importance of exercising regularly. Key initiatives include:

Health benefits and wellness programs

Wellness programs

• Mental health: Levemente program, focused on emotional well-being
• Physical activities: Bracell Runners and Corrida do Eucalipto (running and brisk walking programs), and the Bracell Challenge, which supports better quality of life by encouraging healthy eating habits and regular exercise. These initiatives are available to both employees and their eligible dependents.
• Maternal health: Pessoinhas program: multidisciplinary support for pregnant employees and spouses, providing assistance throughout pregnancy up to six months after childbirth.
• Empresa Cidadã: extends maternity leave by 60 days (for a total of 180 days) and paternity leave by 15 days (for a total of 20 days). Employees also receive baby first aid training and attend sessions as part of the Pessoinhas

Annual health campaigns:

• coordinated awareness initiatives on topics including sexually transmitted infections, respiratory diseases, flu vaccination, breast (Pink October) and prostate cancer prevention (Blue November), dehydration prevention, and two annual blood donation drives.

Bracell ensures workers’ health information is kept strictly confidential, in compliance with Brazil’s General Data Protection Regulation (BR GDPR). All data is handled exclusively by healthcare professionals, ensuring confidentiality and impartiality.

O post GRI 403-6 Promotion of worker health apareceu primeiro em Bracell - Central de Indicadores.

Beyond providing health services, we actively identify hazards and risks associated with the activities of both employees and contractors over whom we do not have direct control. To prevent and mitigate these risks, we have a robust risk management system based on continuous risk identification and monitoring using tools such as our Risk Management Program (PGR), Occupational and Safety Procedures, Job Safety Analysis, Permits to Work, Occupational Safety Inspection Reports (RIST), Safety Committees, Gemba Safety Walks, Preliminary Risk Analysis (APR), and Work Clearance (LT).

Contractors are required to follow internal procedure PR.SEG.005, ensuring that their risk management programs align with Bracell’s safety guidelines for proper task execution.

The main risks identified include mechanical, electrical, thermal, chemical, ergonomic, and physical hazards, as well as risks related to fire and explosion. Occupational risks are also mapped, such as noise, vibration, non-ionizing radiation, poor posture, manual lifting, falls, poisonous bites, and road accidents. In addition, hazards like working at heights, handling chemicals, and electricity may result in falls, burns, or electric shocks.

Safety is further enhanced by our Specialized Occupational Health and Safety Engineering Service (SESMT) and a 24-hour Emergency Prevention and Response Team, organized across three shifts.

In our mill operations, a dedicated full-time emergency team operates around the clock, including an emergency response crew available for all work shifts, as well as trained fire wardens prepared to respond to emergencies with water and chemical fire trucks, ambulances, portable water cannons, and automated external defibrillators. In Bahia, the emergency team is also a participant in the Camaçari Industrial Park’s Mutual Emergency Response Plan (PAM).

Occupational health and safety management practices

O post GRI 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships apareceu primeiro em Bracell - Central de Indicadores.

We have implemented an Occupational Health and Safety Management System based on legal requirements and/or recognized standards/guidelines.

We follow Brazilian regulatory standards and ABNT 14280, including NR 01, which addresses risk management and the Risk Management Program (PGR), and NR 07, on Occupational Health & Safety Programs (PCMSO). These guidelines are addressed in our Integrated Management Policy.

Note: Bracell Papéis, our paper business, started operations in 2023 and is reporting its sustainability performance indicators for the first time, for year 2024.

The data disclosed under GRI 403-2 Hazard identification, risk assessment, and incident investigation was audited internally (referencing the content under GRI 3-3 Management of material topics: Health, well-being, and occupational safety or 403-2), while the data disclosed under GRI 403-3 Occupational health services was audited externally.

Note: Bracell Papéis, our paper business, started operations in 2023 and is reporting its sustainability performance indicators for the first time, for year 2024.

The data disclosed under GRI 403-2 Hazard identification, risk assessment, and incident investigation was audited internally (referencing the content under GRI 3-3 Management of material topics: Health, well-being, and occupational safety or 403-2), while the data disclosed under GRI 403-3 Occupational health services was audited externally.

O post GRI 403-8 Workers covered by an occupational health and safety management system apareceu primeiro em Bracell - Central de Indicadores.

Workplace safety is reinforced through internal procedures like Job Safety Analysis and Permits to Work. All employees, whether direct or outsourced, must be certified and trained before requesting any permit to work. No maintenance work can begin without a permit to work, in accordance with our “Commitment to Life – Stay Alert” safety policy. Routine operations are also governed by Standard Operating Procedures and safety pointers.

No worker has been excluded from work-related injury data.

Established safety targets include maintaining an overall frequency rate (TRIR and LTIR) lower than 3.0, a total recordable injury rate (TRIR) below 1.0, a lost time injury rate (LTIR) below 2.5, and a severity rate below 50.

Number of work-related injuries per year, by operation

Bahia

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

São Paulo

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 1: no incidents involving contractors were reported in our Northeast paper operations.

Note 2: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Southeast Paper Operations

Note 2: no incidents involving contractors were reported in our Northeast paper operations.

Note 3: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 2: no incidents involving contractors were reported in our Northeast paper operations.

Note 3: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Northeast Paper Operations

Note 2: no incidents involving contractors were reported in our Northeast paper operations.

Note 3: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

Note 2: no incidents involving contractors were reported in our Northeast paper operations.

Note 3: Our Northeast paper operations began keeping records of no-lost-time injuries in August 2024.

O post GRI 403-9 Work-related injuries apareceu primeiro em Bracell - Central de Indicadores.

Bracell ensures compliance with Regulatory Standard 01, using specific work orders to ensure conformity to occupational health and safety guidelines. Additional preventive tools include task safety analysis, prevention cards, and permits to work. In reporting information on occupational disease hazards and risks, Bracell follows Brazil’s Regulatory Standard 07, covering the Occupational Health Surveillance Program; NR 01, which sets out general provisions on occupational risk management; and NR 17, which addresses ergonomics—ensuring strict control over any factors that may affect workers’ health.

Information on the main types of work-related ill health is not disclosed for confidentiality reasons under the Brazilian General Data Protection Regulation (BR GDPR) and due to doctor-patient privilege.

All employees diagnosed with work-related illnesses are treated and monitored by Bracell’s Health team. When necessary, they are referred to specialists, with costs covered by the company. If an employee requires medical leave exceeding 15 days, they are referred to the social security agency (INSS) to apply for accident-related benefits.

In all cases, a Work Accident Report (CAT) is filed. We monitor treatments through to the employee’s full recovery and return to duty. In addition, the workstation is assessed, and an action plan is implemented to prevent recurrence of occupational illnesses.

O post GRI 403-10 Work-related ill health apareceu primeiro em Bracell - Central de Indicadores.

Average hours of training for employees during the period covered by this report, by gender

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

Average number of training hours completed by the organization’s employees during the reporting period, by job category

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

Note: training data includes all employees who attended training and development activities during the year. The GRI 2-7 figure refers to the total number of direct employees as of December 31, 2024.

O post GRI 404-1 Average hours of training per year per employee apareceu primeiro em Bracell - Central de Indicadores.

1. Leadership Development:

1. Lidera and Líderes em Ação: our Lidera program is designed for coordinators, while Líderes em Ação is geared to supervisors—with both aimed at building leadership capabilities.
2. Manager Training Program (MTP): delivered across all RGE Group companies, this program provides a learning track covering strategic topics such as Finance, Supply Chain, and Human Resources, with sessions led by company executives.
3. Plant Lead Development: a targeted program that prepares high-performing operators to move into leadership positions.

2. Managerial skills & soft skills:
   training to build interpersonal, emotional, and behavioral competencies, helping create a more collaborative and efficient workplace.
3. Gateway Program:
   tailored development tracks for young apprentices, interns, and trainees to support onboarding, cultural integration, and long-term professional growth. Bracell offers Apprentice, Technical Internship, University Internship, and Trainee programs to support early career development, and maintains a talent pool focused on business and operational roles.
4. Technical and Role-Specific Training:
   Programs designed to ensure compliance with regulations, internal policies, and legal requirements, while fostering employee safety and well-being.
5. Passport Program:
   A learning track for employees in mill, forestry, and logistics operations, focused on boosting productivity and enhancing performance.

Adding to these programs are the following initiatives:

• Academic partnerships: scholarships for graduate courses in Pulp and Paper Technology (offered by the Brazilian Pulp and Paper Technical Association) and for an MBA in Forest Management (offered by the Federal University of Paraná).
• Financial Support for External Training, including grants for a range of educational opportunities, such as:
  • English
  • Trade programs
  • Undergraduate programs
  • Graduate and MBA programs
  • Master’s degrees
• Induction events: Floresta em Foco and Indústria em Foco highlight key aspects of Bracell’s forestry and mill operations, supporting technical and strategic learning.
• MULTI Assessment Center: this tool evaluates employees’ behavioral skills for leadership positions, supporting strategic decision-making and professional development.
• Organizational culture initiatives: these include podcasts featuring company leaders, quizzes, lectures, and the T.O.P.I.C.C. Award, which honors employees who embody the company’s values.

Bracell also provides training focused on gender equity, inclusion of people with disabilities, and inclusive leadership, reinforcing our commitment to a fairer and more respectful workplace.

In 2024, we carried out extensive Inclusive Leadership training for all managers, supported by an external consulting firm. The goal was to raise awareness of how diverse environments tend to be more inclusive, innovative, and productive, as they value different perspectives, foster creativity, and contribute to better organizational outcomes.

Additionally, affirmative-action initiatives at our Bahia operations, such as the English for Women program—designed to accelerate women’s careers—led to a year-over-year increase in training hours for female employees.

During the year, trainees logged the highest average number of training hours, driven by a comprehensive onboarding and development process throughout the 18-month trainee program. Coordinators and Specialists also actively participated in initiatives like the Lidera Program and in-company English classes. Technicians and Supervisors benefited from the Líderes em Ação program, while administrative employees had full access to a Soft Skills Learning Track. In addition to mandatory and compliance-related training, operational employees also took this learning track, supporting their continued development.

For employees nearing the end of their careers, we run a Retirement Preparation Program (learn more under GRI 201-3 Defined benefit plan obligations and other retirement plans).

Bracell Learning Institute

Bracell operates a dedicated knowledge and training hub called the Bracell Learning Institute (BLI). BLI embodies our commitment to employee development and to fostering a culture of continuous learning. Through the institute, we create opportunities to share knowledge via formal training and development activities—both in person and online— as well as hands-on field training.

The BLI delivers learning programs aligned with the needs of our business and operations. These cover regulatory standards, technical and operational topics such as workplace safety, corporate values, company policies and guidelines, leadership development, as well as community training initiatives for prospective operations employees.

O post GRI 404-2 Programs for upgrading employee skills and transition assistance programs apareceu primeiro em Bracell - Central de Indicadores.

O post GRI 404-3 Percentage of employees receiving regular performance and career development reviews apareceu primeiro em Bracell - Central de Indicadores.

The committee comprises six members, all holding executive positions. Bracell does not have any independent or advisory members on its governance bodies or committees (learn more about the roles and credentials of the Sustainability Steering Committee members under GRI 2-17: Collective knowledge of the highest governance body).

Women in Leadership

Promoting gender equality is one of the top priorities in the Bracell 2030 roadmap, which sets a target of having 30% of leadership positions held by women by 2030. In 2024, we made significant progress toward this target, exceeding our interim goal of 27% set for the year, and closing the cycle with 29.4% of leadership roles held by women, representing 117 female leaders within the company.

As part of our Diversity & Inclusion (D&I) targets, we also aim to foster a more inclusive work environment for our affinity groups, with a target of achieving 90% positive feedback from these employees on respect and equity in the workplace by 2030.

In 2024, the first year of implementing our Bracell 2030 roadmap, we established the baseline satisfaction levels within these groups and identified key performance indicators by which we will measure our efforts in the years ahead.

¹ Includes only Bracell’s direct employees. Bracell Papéis employees are not included.

² Including the positions of president, director, head and vice president.

¹ Includes only Bracell’s direct employees. Bracell Papéis employees are not included. The women in leadership target in our Bracell 2030 roadmap is based on the number of female leaders working directly in our pulp operations.

As of yearend 2024, women in leadership positions at Bracell included 6 senior managers, 37 managers, and 74 coordinators—making up 29.4% of all leadership roles.

In 2024, we carried out the following initiatives as part of our Diversity & Inclusion 2030 roadmap:

1. Conducted a company-wide Diversity & Inclusion Census across all Bracell operations
2. Ran a survey on respect and equity, targeted at affinity group members, as part of the D&I Census
3. Launched a Women’s Talent Acquisition and Retention Program—which includes mapping women in succession tracks for leadership roles, opening affirmative job postings for women, creating a women-focused talent pool, and providing leadership training on bias awareness and inclusive leadership
4. Rolled out a Women’s Career Acceleration Program—focused on women identified as future leaders—which also includes creating affirmative-action leadership positions for women.

¹ There are no individuals in governance bodies in our Northeast paper operations.

¹ There are no individuals from minority and/or vulnerable groups serving on the organization’s governance bodies. The data excludes our Northeast paper operation, as this data has not been tracked for this operation.

¹ Including the positions of president, director, head and vice president.

¹ The data includes the positions of president, director, head and vice president.

¹ Data on employees in minority and/or vulnerable groups (black and LGBTQIA+) by employee category are not tracked for our pulp and paper operations in São Paulo or our pulp operations in Bahia. The number of black employees is currently tracked only for our Northeast paper operations.

¹ Data on employees in minority and/or vulnerable groups (black and LGBTQIA+) by employee category are not tracked for our pulp and paper operations in São Paulo or our pulp operations in Bahia. The number of black employees is currently tracked only for our Northeast paper operations.

Diversity & Inclusion

Our Diversity Journey follows common guidelines for all RGE group companies in Brazil, adapted to the specific nature and needs of each business unit. The Journey is structured around five pillars:

1. Gender
2. People with Disabilities
3. Race
4. LGBTQIA+
5. Generations

Across these pillars, we work to:

1. Promote inclusion and equity, creating opportunities for growth and a sense of belonging for everyone, regardless of identity or background
2. Increase awareness and education by engaging employees and raising awareness around the importance of diversity and inclusive policies
3. Strengthen initiatives through partnerships and certifications, positioning Bracell as a leader in diversity
4. Expand representation by expanding affirmative action initiatives and recruiting talent from underrepresented groups
5. Ensure a psychologically safe environment by fostering a culture of respect, appreciation, and psychological safety.

In 2024, we made consistent progress in our Diversity & Inclusion (D&I) efforts through structured initiatives that helped build an inclusive workplace culture and foster equity across all levels of the organization. Key initiatives carried out during the year are outlined below.

1. Advancing Women in Leadership

• We continued to track progress on our target to reach 30% women in leadership roles by 2030, as part of our commitment to gender equity. In 2024, we made significant progress toward this target, exceeding our interim target of 27% set for the year, and closing the cycle with 29,4% of leadership roles held by women, representing 117 female leaders within the company (learn more under Bracell 2030). The women in leadership target in our Bracell 2030 roadmap is based on the number of female leaders working directly in our pulp operations.
• We launched a Women’s Career Acceleration Program, with 50% of positions reserved as affirmative-action opportunities to help build a strong pipeline of future female leaders (learn more about women in leadership on page XX).

2. Harassment Prevention and Response

• Bracell provided training on workplace and sexual harassment for coordinators, managers, and supervisors across the organization.
• We ran an internal awareness campaign featuring posters, practical leadership guides, and a refresher on our Code of Conduct.
• Key Personnel—including business partners, internal auditors, and HR teams—were trained in investigation techniques to strengthen internal reporting and response mechanisms.

3. Strengthening D&I Governance

• We unified our affinity groups, which began meeting monthly in June to discuss relevant topics and assess ongoing initiatives.
• Strategic departments such as Health, Communications, and Recruitment were also trained to support the effective rollout of D&I strategies.

4. Education, Awareness, and Engagement

• We introduced the Bracell Diversity & Inclusion Guide, which defines key concepts, outlines commitments, and shares good practices to foster a more inclusive environment.
• We hosted our 1^st D&I Corporate Week, with expert-led discussions on disability, LGBTQIAPN+, generations, race, and gender.
• We also launched inclusive leadership training focused on respect, belonging, and building diverse, collaborative teams.

5. Data-Driven Assessment and Planning

• We conducted a Diversity and Inclusion Census, mapping inequalities related to gender, race, ethnicity, sexual orientation, disability, and other factors.
• The findings informed our first structured D&I action plan, set to begin implementation in 2025.

Recognition

Bracell’s communication and sustainability initiatives were recognized in 2024 with the Jatobá Public Relations Trophy. We received a special award as Company of the Year, a category that celebrates communication efforts combining innovation, strategy, and impact. We presented three case studies: “Bracell 2030 Roadmap,” a documentary, and an internal campaign against harassment and discrimination called Não é MIMIMI (“It’s Not Whining”).

Diversity, the central theme of the campaign awarded the Jatobá Trophy, is also a key element in our ESG strategy and is reflected in the Bracell 2030 commitments. We strive to promote equal opportunity for men and women and foster an inclusive work environment for all affinity groups. As a company operating in a sector with human capital challenges, we aim to lead the industry through initiatives that enhance quality of life, turning them—along with training, development, and recognition programs—into factors in attracting and retaining talent.

Affinity groups

Bracell fosters diversity and inclusion through affinity groups that design initiatives tailored to the unique challenges and contexts of each business unit. These groups play a vital role in raising awareness and educating our workforce, helping to build a more inclusive and equitable workplace environment. We currently support five active affinity groups: Race, LGBT+, People with Disabilities (PwDs), Generations, and Gender.

In 2024, we reached key milestones in our diversity journey across four focus areas: representation, training, partnerships, and affirmative action:

• Representation: we currently have 75 allies at our Alagoinhas (BA) and Camaçari (BA) sites, actively promoting our D&I agenda.
• Training and Awareness: we delivered 27 hours of diversity training, 26 hours of awareness events, and 9 hours of Toolbox Talks, reaching more than 300 employees in our operations.
• Partnerships and Recognition: We formed three new partnerships with consulting firms specializing in inclusive practices. We received the Lilac badge from the Government of Bahia, recognizing gender inclusion initiatives, and we maintained our LGBT+ and racial equity certifications.
• Affirmative Action: we established our first all-women forestry team. Twenty-three contractors were hired to work in our forestry operations in Bahia. We also launched another edition of Indica PcD, a referrals program for people with disabilities.
• Development programs: we launched an English Development Program for Women and a Development Track for People with Disabilities.

Guidance Handbook

In 2024, we published our Diversity & Inclusion Guide, shared with all employees. The Guide, available to all employees, provides straightforward, plain-language definitions of key terms and concepts, along with practical tips for cultivating an inclusive mindset and fostering a supportive, psychologically safe workplace.

O post GRI 405-1 Diversity of governance bodies and employees apareceu primeiro em Bracell - Central de Indicadores.

Bracell’s Compensation Policy, applicable to all employees, uses an inclusive and equitable approach that values diversity and provides equal opportunity for everyone. This policy embraces differences and recognizes individual talent and potential, covering diversity across gender, ethnicity, age, religion, sexual orientation, geographic origin, social class, disability, physical appearance, and world views.

Bracell’s total compensation package includes financial elements based on each employee’s role, contributions, and achievements.

Our compensation structure is compliant with current labor laws and all collective bargaining agreements. We also benchmark our compensation practices so we remain competitive in attracting and retaining talent to support Bracell’s strategies and goals.

Internally, compensation is determined based on a role’s grading and/or its relative importance in the organizational structure, internal pay equity, the knowledge and competencies required for each role, the defined organizational structure, available budget, and both individual and company performance.

The salary table is updated annually based on market benchmarks. Benchmarking assessments cover variables such as competitor compensation, regional benchmarks, labor availability, unemployment rates, and turnover.

For the highest governance body and C-suite positions, Bracell’s compensation structure includes fixed and variable pay, signing bonuses and recruitment incentives, retirement benefits, and severance-related policies.

For leadership positions, variable compensation includes bonuses linked to achieving organizational goals, including commitments outlined in Bracell 2030 (read more under Bracell 2030).

Total compensation structure

Total compensation is composed of:

• Basic salary
• Allowances
• Variable compensation
• Benefits.

Our salary table is reviewed annually against market-specific or general benchmarks from research published by specialized consultancies. Based on this benchmarking research, adjustments may or may not be made. Salary adjustments consider factors such as:

• Market fluctuations
• Competitiveness
• Region
• Labor availability
• Unemployment rate
• Market turnover

Variable compensation

Variable compensation is structured into two main groups:

1. Performance Contract (PC):
   • Based on an individual contracts setting specific targets
   • The award is governed by a corporate bonus program tied to target achievement
2. TOPICC Core Values Assessment Form (CVAF):
   • Based on scores from the employee performance review process
   • Payments are governed by a Profit-Sharing Agreement (PPR), established annually between the company, a committee elected by employees, and the relevant union

O post GRI 405-2 Ratio of basic salary and remuneration of women to men apareceu primeiro em Bracell - Central de Indicadores.

In our pulp operations in Bahia, a case of discrimination related to sexual orientation was reported through Bracell’s whistleblowing channel. We investigated the report, implemented action plans, and have been monitoring results through our routine management review process. The case was independently investigated and properly addressed based on the outcome of the investigation.

In our Northeast paper operations, no instances of discrimination were reported through our whistleblowing channel.

O post GRI 406-1 Incidents of discrimination and corrective actions taken apareceu primeiro em Bracell - Central de Indicadores.