Rumo SA

Aware of the growing challenges posed by Climate Change in our sector and business, the theme is monitored and supervised by Senior Leadership and the Board of Directors, supported by the Strategic and Sustainability Committee, which meets quarterly, we also follow specific reporting standards, such as the Disclosure Insight Action (CDP), GHG Protocol and the Task Force on Climate-related Financial Disclosures (TCFD). [...] The Strategic and Sustainability Committee reports to the Board of Directors every quarter. Among the issues it reports on are the sustainability strategy, social and environmental impacts and the approval of the Company's Sustainability Report. Over the year, the Strategic and Sustainability Committee fostered dialog and internal discussions on the environment, social initiatives and action plans for the coming years.

The Sustainability Report was evaluated and approved by the Company's Board of Directors, and was previously revised by the Strategic and Sustainability Committee and by the senior executives responsible for the reported information. The entire content of this publication has been subject to external verification by an independent third party. GRI 2-5 | 2-14 [...] In partnership with Cosan and the other businesses of the group, we started a process of reviewing the sustainability strategy, called the 2030 ESG Vision. [...] In addition, a Sustainability Committee was formed for the Cosan Group, which Rumo is a part of, which will report information to the Strategy and Sustainability Committee (a body that reports to the companies' Board of Directors). Cosan Group's Sustainability Commission will contribute to monitoring actions and discussions on the evolution of this strategy. [...] The Strategic and Sustainability Committee reports to the Board of Directors every quarter. The subjects that are part of the report include sustainability strategy, social and environmental impacts and the approval of the Company's Sustainability Report. GRI 2-12/2-17 [...] The Board of Directors oversees climate related issues mainly through Rumo's Strategic and Sustainabilty Committee, which is one of six Advisory Committees. In addition, the area is responsible for accounting for emissions, monitorirg and evolving performance, analyzing scenarios and climate risks for operations, and disseminating the topic throughout the Company. The area is linked to the People, ESG PPF and Communication Board.

In 2021, we established the Security Committee, which objective is to engage senior leadership in the issue, stimulating innovation in safety processes and systems, ensuring the integral safety of operations and alignment with the 2018-2023 Strategic Map. The body meets quarterly, following the agenda: Adherence to the Strategic Safety Plan. GRI 103-2 [...] The Board of Directors has Advisory Committees, which assess issues related to economic, environmental, social and corporate governance aspects. [GRI 102-27] [...] STRATEGIC AND SUSTAINABILITY COMMITTEE ▸ Comprised by three members, one of them independent, with a two- year term of office, coinciding with the Board of Directors term of office. ▸ It deals with aspects related to mergers and acquisitions (M&A) strategy, investment allocation, associations and strategic partnerships. ▸ They meet ordinarily every three months and report directly to the Board of Directors. ▸ It also addresses the fulfillment of legal duties related to the sustainability of the business, through the monitoring and implementation of policies, strategies, actions and projects that relate to the sustainable development of operations, including socio-environmental management and communication, and the evaluation of reports issued by regulating bodies on the Company's performance in aspects capable of impacting sustainable development. GRI 102-20 / 102-29 / 102-31 [...] The Company has its own structures dedicated to internal controls and legal compliance, in order to maintain an effective control environment to fully comply with market requirements and good practices. [GRI 102-33] [...] The Company's Board of Directors and its advisory bodies, the Fiscal Council and the Executive Board, monitor business and conduct, performing activities related to risk management and internal controls in accordance with their respective functions. [...] Legal Compliance and the Company's Ethics Committee, which follow the guidelines of the Compliance Program adopted by the controller. We also have a Statutory Audit Committee. GRI 102-33 [...] The Committee is indirectly managed by the Internal Controls area, which promotes a chain of reports sequenced between the Ethics Committee, the Corporate Compliance Committee of the Company's parent company (Cosan), the Statutory Audit Committee and the Company's Board of Directors. The parent company's Corporate Compliance Committee decides on the solution of any complaints related to acts of corruption, bribery, tax and accounting fraud and financial deviations that are materially relevant to the Company. In addition, it has the duty to report to the Company's Statutory Audit Committee the highly critical reports determined by the Ethics Committee. [...] Our Ethics Committee is comprised by the Chief Executive Officer, Chief Legal Officer, Vice President of Finance and Investor Relations and Director of People, ESG, PPF and Communication, in addition to the participation of the Company's representatives from the Controllership, Internal Controls and Legal Compliance. The body has, among other attributions, the duty to analyze possible behavioral incidents, operational fraud and financial deviations that are materially relevant to the Company.

Aware of the growing challenges posed by Climate Change in our sector and business, the theme is monitored and supervised by Senior Leadership and the Board of Directors, supported by the Strategic and Sustainability Committee, which meets quarterly, we also follow specific reporting standards, such as the Disclosure Insight Action (CDP), GHG Protocol and the Task Force on Climate-related Financial Disclosures (TCFD). [...] Based on the climate risk study carried out in 2023, we have updated the entire process of identifying, assessing and managing risks and opportunities related to climate change, as well as reviewing our physical and transition risk matrix. To intensify the integration of climate risk management into the Company's strategic plan and financial planning, we are calculating the financial impact due to the interruption of our activities, potential damage to our infrastructure, or emergency actions that we may have to take due to the impact of extreme weather events on our operations and surroundings, and developing assessment tools, such as internal carbon pricing.

Describe the process(es) your organization has in place to ensure that your engagement activities are consistent with your overall climate change strategy[…]At Rumo, we have a multidisciplinary group formed by areas such as Sustainability, Energy Efficiency and Operations that meets every two weeks and is responsible for conducting the company's strategy in relation to climate change, proposing targets, analyzing scenarios and disseminating results. In addition, this team is actively involved in working groups and discussions that aim to demonstrate the companies' efforts to reduce GHG emissions and move towards building a low-carbon economy.
Also, in 2021 we will publish the sustainability policy with guidelines related to climate change.

Attach commitment or position statement(s)[…]Rumo participates in the CEBDS Climate Change Working Group, which is responsible for issuing public position statements, public policies, engaging the supply chain and conducting webinars.

Does your organization have a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement?[…]Yes