Ecorodovias Infraestrutura e Logistica S A : Preparation Base - 2023 Integrated Report

Preparation Base

Reporting criteria for the indicators reported in the Integrated Report for the year 2023

PWC Assurance

1. Introduction

This document is the basis for the preparation of the 2023 Integrated Report of the EcoRodovias Group with the aim of facilitating the understanding of the limitations and assumptions adopted during the preparation of the report, as well as ensuring that it adheres to the criteria required for the information assurance stage.

EcoRodovias is an infrastructure company that operates highway concessions in a sustainable and socially responsible manner. We are the largest highway operator in Brazil in terms of extension, with more than 4.7 thousand kilometers1 of managed highways, concentrated in the Midwest, Southeast and South regions of Brazil.

The limited assurance is carried out by PwC and will be scoped to a sampling of indicators for the Global Reporting Initiative (GRI) to be listed in the Summaries of this document.

To ensure the commitment to transparency and accountability to all stakeholders for the 2023 financial year, the Integrated Report has been prepared with reference to the guidelines pertaining to the Global Reporting Initiative Standard (GRI), the Integrated Reporting, created by the International Integrated Reporting Council (IIRC) and the CPC Guidance 09 - Integrated Reporting of the Brazilian Securities and Exchange Commission (CVM).

2. Organizational boundaries and exceptions in the reporting scope

The Group's Integrated Report 2023 follows the boundaries focused on the Group's operations and covers information on all subsidiaries owned by the EcoRodovias Group, between January 1 and December 31, 2023.

It addresses strategic management, initiatives and results obtained. In the approach

to operational and socio-environmental performance, information from the Group is consolidated, not to mention a summary of how Ecorodovias has incorporated ESG practices into its day-to-day business.

The report includes information from the companies named Ecovia, Caminho do Mar and Ecocataratas only for human resources and security.

3.Accounting information, currencies and conversion

The accounting information published in the 2023 Integrated Report was compared by the organization with the information available in the Standardized Financial Statements for the same period, which was audited by an independent third party,lso by PwC. The Group's functional and presentation currency is the Real (R$).

4. Reporting systems

The collection of information for the production of the report included interviews with the Group's leaders and access

to documents and materials produced throughout 2023.

The indicators contain consolidated information from the Group. Quantitative data is managed by the operational areas through information technology systems and by records based on manual controls.

To determine and consolidate them within the same standard, Ecorodovias standard sheets were used. Criteria and exceptions are described in this Preparation Basis and in the Index, where applicable.

5. Breakdown of reporting criteria

The table below aims to increase the detail on the criteria and assumptions adopted for measuring and consolidating the information regarding the GRI indicators on which this report is based and should be used as a complement to the reading of the 2023 Integrated Report

of the EcoRodovias Group, not only in its wording, but also in the GRI indicators annex.

1. Considers an additional 158 km, which will be managed by EcoNoroeste in 2025.

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GRI disclosure	Description	Detailed criteria
2-1	Organizational details	NA
2-2	Entities included in the organization's	NA
sustainability reporting
2-3	Reporting period, frequency	NA
and contact point

Disclusure assured

No

Yes

No

2-4	Restatements of information	NA	Yes
2-5	External assurance	NA	Yes

2-6

2-7

2-8

2-9

	We consider relevant businesses to be the purchase of goods or services that are directly or
Activities, value chain and other	indirectly linked to the Company's business.
Examples: purchasing raw materials to manufacture asphalt, hiring service providers to carry out	No
business relationships
works on the highway, etc.
	We consider "significant changes" to be the acquisition and sale of new concessions/assets.
	To respond to the indicator, the total number of employees in the Company on 12/31 is
	considered through the SAP People and Management system, meaning employee is:
	Employees: board, management, coordinators, supervisor, specialist, administrative,
	technician, apprentice, intern and operational.
Employees	Permanent employees: employees with contracts for an indefinite period.	Yes
Temporary employees: interns, apprentices and employees with fixed-term contracts.
	Unguaranteed hours employees: Not applicable.
	Full time: board, management, coordinators, supervisor, specialist, administrative, technical
	and operational.
	Part-time: apprentice, intern.
Workers who are not employees	For significant fluctuations we consider an increase or reduction in the number of employees	Yes
greater than 10%
	Our Board of Directors follows the guidelines of the Bylaws, and may be composed of five to	No
Governance structure and composition ten effective Directors, all elected and dismissible by the General Assembly, which also elects
	alternates, with unified terms of office of two years, with the possibility of re-election.

2-10	Nomination and selection of the highest	NA	No
governance body
2-11	Chair of the highest governance body	NA	No

There were no exceptions and changes to the limits and reporting periods for any of the indicators.

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GRI disclosure Description	Detailed criteria	Disclusure
assured

2-12

2-13

2-14

2-15

2-16

2-17

2-18

2-19

2-20

Role of the highest governance body in	NA	No
overseeing the management of impacts
Delegation of responsibility for	NA	No
managing impacts
Role of the highest governance body	NA	No
in sustainability reporting
	According to our Policy - Conflict of Interest: when the Employee's personal interest is in
Conflicts of interest	conflict with the interests of EcoRodovias. Personal interests are understood not only as the	No
interests of the Employee himself, but also the interests of his closest relationships (individuals
	or companies).
Communication of critical concerns	NA	Yes
Collective knowledge of the highest	NA	No
governance body
Evaluation of the performance of the	NA	No
highest governance body
Remuneration policies	NA	No
	Compensation components:
	The Board of Directors, the Fiscal Council and the Advisory Committees are provided with a fixed
Process to determine remuneration	monthly compensation based on the performance of their functions, regardless of the number	No
of meetings. For Board members, in addition to fixed compensation, there is short-term (linked to
	goals) and long-term variable compensation, benefits and occasional extraordinary payments.
	Stakeholder views are obtained through meetings with rating agencies and shareholders.

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GRI disclosure Description	Detailed criteria	Disclusure
assured

2-21

2-22

2-23

2-24

2-25

2-26

2-27

Total annual compensation: salary, medical assistance; statutory board fees; monthly compensation; home office assistance; profit sharing; private pension; group life insurance. Employees: board, management, coordinators, supervisor, specialist, administrative, technician, apprentice, intern and operational.

Highest paid individual: board/presidency.

Rational:

Annual total compensation ratio	1) Identify the highest paid individual and their annual compensation (salary + benefits).	Yes
	2) Calculate the average annual compensation (salary + benefits) of all employees (except the
	highest paid individual).
	3) Calculate the proportion between the annual compensation of the highest paid individual
	compared to the annual average of all employees.
	4) The total annual compensation of all employees throughout the year was considered for the
	calculation, not just those active on 12/31/2023.
Statement on sustainable development	NA	No
strategy
Policy commitments	Precautionary principle: when it is not certain whether an action/project may cause irreversible	No
damage to human health or the environment, the action should not be carried out.
Embedding policy commitments	NA	No
Processes to remediate negative	NA	Yes
impacts
Mechanisms for seeking advice and	NA	Yes
raising concerns
	It only covers cases of environmental non-compliance. There are significant cases in which
Compliance with laws and regulations	there was the application of a monetary sanction equal to or greater than R$50 thousand or a	Yes
non-monetary sanction whose obligations to carry out represent costs equal to or greater than
	R$50 thousand.

2-28	Membership associations	NA	No
2-29	Approach to stakeholder engagement	NA	Yes
2-30	Collective bargaining agreements	Collective agreements do not cover the Group's Directors, apprentices or interns.	No

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GRI disclosure	Description	Detailed criteria	Disclusure
assured
3-1	Process to determine material topics	NA	Yes
3-2	List of material topics	NA	Yes
3-3	Management of material topics	NA	No
201-1	Direct economic value generated and	The DVA is prepared in accordance with CPC 09 and all companies consolidated by the	Yes
distributed	Company are included.
		Substantial changes in financial terms are those that represent more than 10% of EBITDA.
	Financial implications and other risks	We currently measure short-term (annual) expenses.
	We have an annual expenditure amount, provisioned year by year, to avoid and mitigate the effects of
201-2	and opportunities due to climate	No
climate change.
	change
	The Company does not disclose the implications of climate change as the methodology for calculating
		these values is under development.
201-3	Defined benefit plan obligations and	NA	No
other retirement plans
201-4	Financial assistance received from	NA	No
government
		We consider all our investments to be significant, as they are directly linked to improving
	Infrastructure investments and services	infrastructure and our services provided to society. Additionally, all our investments are provided
203-1	for in the concession contracts, and it is therefore our obligation to comply with them.	Yes
supported
	We consider investments that generate some benefit to society to have a positive impact. And
		negative impact investments that can negatively affect society.
203-2	Significant indirect economic impacts	NA	No
		We consider all companies in the Ecorodovais Group (Holding and subsidiaries).
		Significant risks are those that, after assessment, using risk rules (reputational, financial,
205-1	Operations assessed for risks related to legal and socio-environmentalnon-compliance), are classified in the critical quadrant of the	Yes
corruption	risk matrix. Risks classified in the critical quadrant of the matrix must have action plans for
		treatment, aiming to reduce severity. If decisions that do not involve risk mitigation are chosen,
		this must be submitted to the Board of Directors for monitoring.

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GRI disclosure Description	Detailed criteria	Disclusure
assured
		The numbers and percentages reported in the indicator refer to the reporting period - year 2023.
		Reported employees are those who have accepted the Group's compliance policy package.
		The anti-corruption training base is made up of training related to our Ethics Program - Integrity
		System and all the policies that comprise it. The program is applicable to all employees of the
		Company and the training is mandatory and available on an online platform, and the training
		must be carried out within a period of three months after hiring the employee and/or three
		months after the review of any of these policies. After this period, the training will appear as
		"delayed". To calculate this indicator, employees hired from 10/01 are disregarded, in order to
		respect these three months for training.
		Trained employees are considered to be those who have completed the Code of Conduct
		training, which addresses, among other topics, the issue of corruption. Code of Conduct
		training is available on an online platform and must be completed within one month after a
	Communication and training about anti-	new employee joins and/or after reviewing the document. After this period, the training will be
205-2	shown as delayed. To calculate this indicator, employees hired from 12/01 are disregarded, in	Yes
corruption policies and procedures
	order to respect these three months for training.
		In the case of communicated directors, our Code of Ethics and Anti-Corruption Policy are approved
		by the Board of Directors itself and therefore this approval is considered as communication to the
		directors. Furthermore, the Council is trained on the topic of anti-corruption.
		All business partners are notified of the Code of Conduct guidelines upon contracting and
		receive the Supplier Code of Conduct before services are provided.
		The following are considered as Company employees: directors, management, coordinators,
		supervisor, specialist, administrative, technical, leader, apprentice, intern and operational.
		To report this indicator, the following groupings of categories were made: counselors, directors
		(Director, Statutory Director, Statutory Executive Director, Superintendent Director, President
		and Statutory VP), coordinator (coordinator, specialist and supervisor), administrative (leader,
		administrative, technician, intern and apprentice) and operational (operational).
		Employees on leave, with pending training within the deadline or not applicable are excluded.
	Confirmed incidents of corruption and	Confirmed cases are cases judged as valid after the analysis and investigation process.
205-3	According to our Anti-Corruption Policy, the concept of corruption is: giving, promising,	Yes
actions taken	approving or offering, directly or indirectly, money or anything of value to Public Agents with the
		intention of guaranteeing an Undue Advantage for you or EcoRodovias.

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GRI disclosure	Description	Detailed criteria	Disclusure
assured
		The Company has no history of this type of action, with all active demands being checked
	Legal actions for anti-competitive	annually in the company's Legal System and none of them show the related matter or that the
	active part belongs to that body. A general data report is generated in the legal system and the
206-1	behavior, anti-trust, and monopoly	No
subject column x case summary x active party is checked.
	practices
	Main results - whether the Company was convicted or not and whether it is subject to a fine or
		some other type of non-monetary sanction.
	Energy consumption within the	For electricity consumption, all of the Company's operations are taken into consideration (offices,
302-1	toll stations, service bases).	Yes
organization	For fuel consumption, all fuels are paid for by the company (use in generators, own fleet and road
		preparations, even when operated by third parties).
302-3	Energy intensity	NA	No
302-4	Reduction of energy consumption	We compare total electricity consumption between one year and another and arrived at the	No
reductions resulting from initiatives implemented during the year.
303-3	Water consumption	All water consumption in EcoRodovias operations is considered.	No
(version 2016)
		The Company uses the methodology and assumptions adopted by the GHG Protocol and
305-1	Direct (Scope 1) GHG emissions	publishes its GHG inventory in the Public Emissions Registry. To determine the scope, the	Yes
operational control approach is used.
		The Company also uses Way Carbon's Climas system, which follows the premises of the
		GHG Protocol.
		The Company uses the methodology and assumptions adopted by the GHG Protocol and
	Energy indirect (Scope 2) GHG	publishes its GHG inventory in the Public Emissions Registry. To determine the scope, the
305-2	operational control approach is used.	Yes
emissions
	The Company also uses Way Carbon's Climas system, which follows the premises of the
		GHG Protocol.
		The Company uses the methodology and assumptions adopted by the GHG Protocol and
		publishes its GHG inventory in the Public Emissions Registry. To determine the scope, the
305-3	Other indirect (Scope 3) GHG emissions	operational control approach is used.	Yes
We also use Way Carbon's Climas system, which follows the assumptions of the GHG
		Protocol. For scope 3, we also use financial data and the Quantis system (CDP).
		Significant changes - entry or exit of new Units, change in methodology, any error greater than
		5% found.
305-4	GHG emissions intensity	NA	No

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GRI disclosure	Description	Detailed criteria	Disclusure
assured
		The Company uses the methodology and assumptions adopted by the GHG Protocol and
		publishes its GHG inventory in the Public Emissions Registry. To determine the scope, the
		operational control approach is used.
		The Company also uses Way Carbon's Climas system, which follows the premises of the
305-5	Reduction of GHG emissions	GHG Protocol.	Yes
The Company does not consider the secondary effects of its reduction actions when reporting
		the indicator.
		Primary effects - direct reductions resulting from a certain initiative taken by the Company.
		Secondary effects - indirect reductions resulting from a specific initiative taken by the Company.
		This reduction does not necessarily occur within the Company, but may occur in its supply
		chain and/or its users/customers.
306-2	Waste generated and disposed of	All waste produced in EcoRodovias operations and waste collected on our highways,	Yes
(version 2016)	discarded by users and/or neighboring communities, are considered.
		New suppliers - suppliers that are not yet registered in the Company's database and that were
		registered and contracted in the reporting period.
		Environmental criteria - we have a specific category of suppliers that have been classified
	New suppliers that were screened	as potential generators of environmental risks. For these suppliers, some environmental
308-1	documentation is requested at the time of registration (e.g.: environmental licenses and/or	No
using environmental criteria
	environmental certification).
		Formula: Total of forcers contracted in the reporting year and who did not yet have a contract
		with the Group/total suppliers contracted in the reporting year that are classified as potentially
		causing environmental impact.
		All EcoRodovias active service providers are evaluated on environmental criteria.
		Negative environmental impacts are determined according to the type of service provided and are
	Negative environmental impacts in the	carried out within the scope of Environmental Management Systems, through the methodology
308-2	for assessing aspects and impacts, which considers the significance and incidence of the impact.	No
supply chain and actions taken
	Actual and potential negative environmental impacts are considered to be those that can cause
		damage to the environment, while significant impacts are those that can cause damage that is
		difficult to reverse or irreversible.
		Hiring rate = number of hires in each functional category divided by the headcount of each
	New employee hires and employee	category at the end of the period
401-1	Turnover rate = average number of hires and dismissals in each functional category (contr. +	Yes
turnover	dismissal / 2) divided by the headcount of each category at the end of the period
		Employees: board, management, coordinators, supervisor, specialist, administrative,
		technician, apprentice, intern and operational.

9

GRI disclosure	Description	Detailed criteria	Disclusure
assured
401-2	Benefits provided to full-time employees	Employees: board, management, coordinators, supervisor, specialist, administrative,	No
that are not provided to temporary or	technician, apprentice, intern and operational.
	part-time employees
401-3	Parental leave	Employees: board, management, coordinators, supervisor, specialist, administrative,	No
technician, apprentice, intern and operational.
	Occupational health and safety	Employees: board, management, coordinators, supervisor, specialist, administrative,
403-1	technician, apprentice, intern and operational.	Yes
management system
	Non-employees:third-party workers who do not have a CLT contract with the Company.
		Employees: board, management, coordinators, supervisor, specialist, administrative,
	Hazard identification, risk assessment,	technician, apprentice, intern and operational.
403-2	Non-employees:third-party workers who do not have a CLT contract with the Company. The	Yes
and incident investigation
	process and documentation for employees and third parties is the same. The only difference is
		that in some cases the third party presents the documentation and Ecorodovias validates it.
403-3	Occupational health services	Employees: board, management, coordinators, supervisor, specialist, administrative,	No
technician, apprentice, intern and operational.
		Non-employees:third-party workers who do not have a CLT contract with the Company.
403-4	Worker participation, consultation, and	Employees: board, management, coordinators, supervisor, specialist, administrative,	No
communication on occupational health	technician, apprentice, intern and operational.
	and safety	Non-employees:third-party workers who do not have a CLT contract with the Company.
	Worker training on occupational health	Employees: board, management, coordinators, supervisor, specialist, administrative,
403-5	technician, apprentice, intern and operational.	No
and safety
	Non-employees:third-party workers who do not have a CLT contract with the Company.
403-6	Promotion of worker health	Employees: board, management, coordinators, supervisor, specialist, administrative,	No
technician, apprentice, intern and operational.
		Non-employees:third-party workers who do not have a CLT contract with the Company.
	Prevention and mitigation of	The significance of risks to health and safety at work is defined through a procedure, in which
403-7	the result is evaluated between probability of the event occurring and the severity (extent of the	No
occupational health and safety impacts	damage caused to the worker and their work activity). In general, they involve situations where
	directly linked by business relationships	the probability of the event occurring is high and/or have high severity (injuries that result in time
		away from work, whether permanent or not; disabling injuries and deaths).

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