The document outlines a framework for developing and implementing a corporate sustainability strategy, finance, and governance plan. It discusses identifying business drivers, assessing current and prospective ESG performance, setting sustainability goals and strategies across the value chain. It also covers sustainability governance, finance, reporting, benchmarking, and developing leadership competence to create value through sustainability. The framework aims to help companies mainstream sustainability into primary and support business activities and management.

1. Realizing the Challenge of Making Sustainability Work A framework to develop and Implement a Corporate Sustainability Strategy, Finance & Governance Plan

2. Corporate Sustainability Strategy, Finance & Governance Plan Framework Value-Chain Strategies & Goals Setting Current & Prospective ESG Assessment Primary Activities Building Sustainability Mainstream Framework Action Plan Identify Business Drivers Stakeholder-Based Management Investor-Based Management Corporate Sustainability-Risk Strategic Map External Impacts Gap Analysis SWOT Support Activities Sustainability Governance Strategies & Goals Goals Detailing & Breaking-Down Create a Corporate Sustainability VISION Sustainability Mainstream Sustainability Strategy Key-Areas Implementation, Monitoring & Review Tools Sustainability Finance Strategies & Goals Sustainability Governance Stakeholder Engagement Process Scope of Competitiveness Value-Chain Advantages on Sustainability Initiatives Sustainability Communication Platform Sustainability Finance ROSS Return on Sustainability Strategy ESG Benchmarking Sustainability Reporting Developing Leadership Competence for Sustainability Value Creation

3. Corporate Sustainability Mainstream & the Value-Chain Intersection Paradigm Support Activities Primary Activities Sustainability Mainstream

4. Corporate Sustainability from the Value-Chain Perspective Company Infrastructure Support Activities & Knowledge Capital Sustainability BI & analytics platform; Capex-Opex sustainability-based decisions; Corporate Sustainability Governance Structure Margin Human Capital Management Creating and internalizing a culture for sustainability; Developing capabilities on sustainability-based management ; Corporate Sustainability Education; Sustainability-oriented Compensation System Innovation and R&D Capital Environmental-based design; Clean technologies development; Environmental material specifications ROSS Leadership & Competence Capital Promptness and ability to convert Sustainability Strategy into Shareholders/Stakeholders Value; Stakeholder-Based Management Approach Stakeholder Sustainability Education initiatives Corporate Sustainability Mainstream Sustainability Strategy: Business Drivers & Key-Performance Measuring; Benchmarking; ESG Assessment; Vision, Mission; Objectives/Goals; Action Plan ; Incentives Sustainability Governance Framework: Compliance & Legal ; Policies; Accountability; Commitments; Transparency; Reputation; Stakeholders Engagement; Value-Chain Ethical Procedures; Communication; Reporting Sustainability Finance & ROSS: TBL Value Creation; Accounting Framework; TBL Balance Sheet; EP & DJSI Standards; Risk Map & Measuring; Select Responsible suppliers & outsourcers; Stimulating less-harmful material uses, safe storage, transportation and waste disposal Life-cycle analysis and process implementation Select Responsible distributors; Stimulating less-harmful material safe storage, transportation , packaging and waste disposal Corporate image & reputation ROSS Stimulating ethical and anti-corruption competing practices, fraud prevention, new process for reducing pollutants discharge and waste; improving energy use; striving for upstream-downstream ESG internationally acceptable standards adoption Carbon & Water Footprint Margin Upstream Logistic & Supply Chain Inbound Logistic & Operations Downstream Logistic & Channels Marketing & Sales End-Cycle Services Primary Activities

5. Corporate Sustainability-Risk Strategic Map Sources of Either Value Creation or Destruction Human Capital Asset Protection Technology Operation Financial Business Continuity Domain of Traditional Shareholder-Based Corporate Strategic Plan Implementation Funding Feasibility Operation Project Finance Legal & Financial Diligences Organisation & Legal Arrangements Marketing & Sales Local Arrangements IPO Plant Building Production Global Feasibility Private Equity Logistics Up & Down Infrastructure Equipment & Facilities Core Business Design Value-Chain Design Free Cash Flow Domain of the Capex-Opex Dilemma & Traditional Risk Corporate Sustainability Strategic Plan Intersection Domain of Corporate Sustainability-Risk Assessment Legal & Regulatory Global-Local Reputation Environ mental Social Value-Chain Stakeholders Changing Leadership Domain of Corporate Environmental-Social Governance (ESG) Benchmarking

6. ROSS Return on Sustainability Strategy Framework - From the Perspective of the Shareholder Value ROSS Return on Sustainability Strategy Net Profit & Dividend Market Value Premium Free Cash Flow Generation Revenue Growth Cost of Capital Reduction Margin Improvement New Market Entry Cutting-Edge Technology Innovation Market Share Growth Risk Premium Gains Market Ratings Grading Corporate Brand & Reputation Reputation Price Premium Operation Cost & Productivity Legal & Voluntary Compliance ESG Human Capital Focus New ES Focused Products ESG Leadership Initiatives Value-Chain Stakeholder Engagement Power of Pricing ESG Knowledge Capital Corporate Sustainability Strategy Corporate Sustainability Finance Corporate Sustainability Governance Sustainability-Risk Management Platform, Compliance & Legal Achievements, Sustainability Accounting & Balance Sheet, Sustainability Reputation Building; Stakeholders Value-Based Governance, Engagement Initiatives; Value-Chain’s Stakeholder Integration and Commitment; Leadership Competence for Sustainability Value Creation; Sustainability Communication & Reporting Sustainability Fund Flow Mapping, Social & Environmental Cost Internalization, Sustainability-Based Capex–Opex Decision, Private Equity & Capital Markets Sustainability Ratings Improvement:: DJSI, UNEP Finance Project Financing Sustainability Standards Achievement: Equator Principles, Fiduciary Responsibility, Insurance Value-Chain Advantages on New Sustainability-Based Initiatives: Climate Change e Carbon Finance, Water Conservation and Quality, Alternative Energy Production & Use, Responsible Property Investing, Social Impacts, Biodiversity and Ecosystems Environmental-based operational process, Clean Technologies Material Specifications Development Corporate Sustainability Mainstream Value-Creation Drivers and Levers

7. José Antônio Campos Chaves jac.chaves@environgrade.com São Paulo +55 11 3717-4188 Rio de Janeiro +55 21 3717-4188 Belo Horizonte +55 31 3231-4188 Wilmington +1 302 482-8188