PEOPLE AND INNOVATION

TRUST IN THE FUTURE AND IN THE
SUSTAINABLE GROWTH

GRI and SASB contents

GRI 102-55
DisclosureComments Page
STANDARD CONTENT
GRI 102: GENERAL DISCLOSURES
ORGANIZATIONAL PROFILE
102-1Organization nameAlgar Telecom - Corporate Profile
102-2Activities, brands, products and servicesAlgar Telecom - Corporate Profile
102-3Headquarters locationAlgar Telecom - Corporate Profile
2020 report edition - About the Report and Materiality
102-4Location of operationsAlgar Telecom - Corporate Profile
Algar Telecom - Operating Segments
102-5Ownership and legal formAlgar Telecom - Corporate Profile
Corporate governance - Governance structure
102-6Markets servedAlgar Telecom - Corporate Profile
Algar Telecom - Operating Segments
102-7Size of organizationOur people - People Management - Profile of the employees
102-8Information about employees and other collaboratorsOur people - People Management - Profile of the employees
102-9Suppliers chainOur people - Relationship with suppliers
102-10Significant changes in the organization and its supply chainOur people - Relationship with suppliers
102-11Precautionary principle or approachCorporate governance - Compliance and risk management
102-12External InitiativesCorporate governance - Compliance and risk management
102-13Membership in associationValue creation - Innovation - Partnerships
STRATEGY
102-14Statement from the organization’s top executiveAlgar Telecom - Message from the Management
ETHICS AND INTEGRITY
102-16Values, principles, standards and norms of behaviorAlgar Telecom - Purpose and Vision, Mission and Values
GOVERNANCE
102-18Governance structureCorporate governance - Governance structure
102-22Members of the highest governance body and its committeesCorporate governance - Governance structure
102-23Chairman of the highest governance bodyCorporate governance - Governance structure
102-26Role of the highest governance body in defining purpose, values and strategyCorporate governance - Governance structure
STAKEHOLDER ENGAGEMENT
102-40Stakeholders list2020 report edition - Definition of Materiality
102-41Collective bargaining agreementsOur people - people management - Compensation and benefits
102-42Identifying and selecting stakeholders2020 report edition - Definition of Materiality
102-43Approach to stakeholder engagement2020 report edition - Definition of Materiality
102-44Main topics and concerns raised
REPORTING PRACTICE
102-45Entities included in the consolidated financial statementsHighlights and performance -Business Performance in 2020
102-46Defining the content of the report and the boundary of topics2020 report edition - Definition of Materiality
102-47List of material subjects2020 report edition - Definition of Materiality
102-48Reformulation of information2020 report edition - Definition of Materiality
102-49Changes in reporting2020 report edition - Definition of Materiality
102-50Period covered by the report2020 report edition - Definition of Materiality
102-51Date of last report2020 report edition - Definition of Materiality
102-52Report emission cycle2020 report edition - Definition of Materiality
102-53Contact point for questions about the report2020 report edition - Definition of Materiality
102-54Statement of compliance report with GRI Standards2020 report edition - Definition of Materiality
102-55GRI content summary2020 report edition - GRI and SASB contents
102-56External verification2020 report edition - Definition of Materiality
MATERIAL SUBJECT
ECONOMIC SERIES
ECONOMIC AND FINANCIAL PERFORMANCE
GRI 201: ECONOMIC PERFORMANCE
103-1Explanation of the material topic and its boundary2020 report edition - Definition of Materiality
103-2The management approach and its componentsHighlights and performance -Business Performance in 2020
103-3Evaluation of the management approachHighlights and performance -Business Performance in 2020
201-1Direct economic value generated and distributedHighlights and performance -Business Performance in 2020
ANTI-CORRUPTION PRACTICES
GRI 205: ANTI-CORRUPTION
205-1Operations assessed for risks related to corruptionCorporate governance - Compliance and risk management
COMPLIANCE WITH LAWS AND REGULATIONS
GRI 206: UNFAIR COMPETITION
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsCorporate governance - ​Policies, regulations and codes
Highlights and performance - Regulatory environment
103-3Evaluation of the management approachCorporate governance - ​Policies, regulations and codes

Highlights and performance - Regulatory environment
206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesThere were no lawsuits from actions related to unfair competition
ENVIRONMENTAL SERIES
CLIMATE GOVERNANCE
GRI 302: ENERGY
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsSocial and Environmental Management - Environmental Performance - Energy
103-3Evaluation of the management approachSocial and Environmental Management - Environmental Performance - Energy
302-1Energy consumption within the organizationSocial and Environmental Management - Environmental Performance - Energy
GRI 305: EMISSIONS
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsSocial and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
103-3Evaluation of the management approachSocial and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
305-1Direct greenhouse gas emissions (Scope 1)Social and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
305-2Direct greenhouse gas emissions (Scope 2)Social and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
305-3Other indirect (Scope 3) GHG emissionsSocial and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
305-5Reduction of GHG emissionsSocial and Environmental Management - Environmental Performance - Greenhouse Gas Emissions
GRI 306: WASTE
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsSocial and Environmental Management - Environmental Performance - Waste Management and Reverse Logistics
103-3Evaluation of the management approachSocial and Environmental Management - Environmental Performance - Waste Management and Reverse Logistics
306-2Waste by type and disposal methodSocial and Environmental Management - Environmental Performance - Waste Management and Reverse Logistics
306-3Waste generatedSocial and Environmental Management - Environmental Performance - Waste Management and Reverse Logistics
306-4Waste not destined for final disposalSocial and Environmental Management - Environmental Performance - Waste Management and Reverse Logistics
SOCIAL SERIES
OCCUPATIONAL HEALTH AND SAFETY
GRI 403: OCCUPATIONAL HEALTH AND SAFETY
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsOur people - Health and safety
103-3Evaluation of the management approachOur people - Health and safety
403-3Occupational health servicesOur people - Health and safety
403-4Worker participation, consultation and communication on occupational health and safety issuesOur people - Health and safety
403-5Training of workers in occupational health and safetyOur people - Health and safety
403-9Work-related injuriesOur people - Health and safety
CUSTOMER SATISFACTION AND EXPERIENCE
GRI 418: CUSTOMER PRIVACY
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsOur people - Customer experience
103-3Evaluation of the management approachOur people - Customer experience
418-1Substantiated complaints concerning breaches of customerprivacy and losses of customer dataOur people - Customer experience
CUSTOMER PRIVACY AND CYBER SECURITY
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsOur people - Customer experience
103-3Evaluation of the management approachOur people - Customer experience
CUSTOMER PRIVACY
SASB TC-TL-220a.1Description of policies and practices related to behavioral advertising and customer privacyOur people - Customer experience
DATA SECURITY
SASB TC-TL-230a.1(1) Number of data breaches, (2) percentage involving personally identifiable information (PII), (3) number of customers affectedOur people - Customer experience
INNOVATION
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsCorporate governance - Compliance and risk management
103-3Evaluation of the management approachCorporate governance - Compliance and risk management
NETWORK RELIABILITY AND SYSTEM AVAILABILITY
103-1Explanation of the material topic and its boundary2020 report edition - About the Report and Materiality
103-2The management approach and its componentsHighlights and performance -Business Performance in 2020
103-3Evaluation of the management approachHighlights and performance -Business Performance in 2020
SYSTEMIC RISK MANAGEMENT
‌SASB TC-TL-550a.1(1) Average system outage frequency and (2) average customer outage durationHighlights and performance - Network reliability
Extras GRI Disclosures - disclosures not considered in materiality, but which Usiminas decided to report to maintain the historical series and comparability
SOCIAL SERIES
GRI 404: TRAINING AND EDUCATION
404-1Average hours of training per year per employeeOur people - People Management - Professional training and educacion
GRI 405: DIVERSITY AND EQUAL OPPORTUNITIES
405-1Diversity in governance bodies and employeesOur people - People Management - profile of the employees