Role of Corporate Environmental Governance and Strategy as Drivers to Company Stock Value Growth

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