External Socio-Environmental and Institutional Expenditures are expenses of any nature intended to meet and/or benefit society. These expenditures are used toward fulfilling formal obligations, meeting commitments, preventing or mitigating damage arising from ÀÖ²¥´«Ã½'s production process, and implementing projects aligned with our social ambition, business strategy and sustainability strategy.
To integrate sustainability into our business and build an economic, social, and environmental legacy, we establish partnerships and implement projects in areas such as health, education, job and income generation, sports, culture, biodiversity preservation and conservation, among others, contributing to regional development and transformation of people's lives.
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Governance for External Expenditures
External expenditures are regulated by a specific policy and can be carried out by all ÀÖ²¥´«Ã½ areas, respecting the premises, guidelines, restrictions and evaluation/approval flow established in this document.
All projects carried out in this process are subject to prior assessment by the social, environmental and institutional regulatory areas and by ÀÖ²¥´«Ã½'s Corporate Integrity area.
To protect the company and the beneficiaries of the projects, ÀÖ²¥´«Ã½ carries out due diligence and assesses whether the external expenditure complies with the rules of our Ethics & Compliance Program.
Investments that damage life, society, the environment or ÀÖ²¥´«Ã½'s reputation are not allowed.
For additional information, see ÀÖ²¥´«Ã½¡¯s Policy on Social, Environmental and Institutional Expenditure.
ÀÖ²¥´«Ã½'s Archive
Use of Incentive Law Resources
The allocation of incentivized resources for projects and institutions complements the investments and strengthens the relationship with the public power, the social institutions, the communities and the public served, in addition to contributing to the reputation of the ÀÖ²¥´«Ã½. The mechanism is used in all of Brazil, from federal tax incentive laws, such as the Federal Cultural Incentive Law (also known as the Rouanet Law) the Audiovisual Law, the Sports Incentive Law (LIE), the Children and Adolescent Funds (FUMCAD/FIA) and the Elderly Funds.
We have sought to strengthen the Councils of Directors and the proposing institutions so that they appropriate two processes, aiming to support public policies and increase the number of projects approved in municipalities and communities in which ÀÖ²¥´«Ã½ atua.
It should be noted that ÀÖ²¥´«Ã½ is the company that most allocates resources incentivized through the federal Sports and Culture Incentive Laws, being one of the main investors in these areas in Brazil. The amount of available resources varies annually according to the company's performance, and its use depends on the existence of projects and institutions that meet the legal requirements established by regulatory bodies and the internal and strategic criteria of ÀÖ²¥´«Ã½.
In the cultural sphere, resources are managed by the Instituto Cultural ÀÖ²¥´«Ã½, established in 2020 with a focus on democratizing access to culture and supporting the social development of territories. Transfers linked to the remaining incentive laws are managed with the support of , which works primarily on strengthening public policies across various areas.By the numbers
In 2025, ÀÖ²¥´«Ã½ contributed USD 1.7 billion in socioenvironmental and institutional expenditures, including those related to Brumadinho, as follows:
- USD 0.8 billion directed to environmental initiatives, especially environmental liabilities and water resources.
- USD 0.8 billion directed to social and institutional initiatives, with emphasis on infrastructure and mobility actions, as well as on traditional communities and Indigenous Peoples.
ÀÖ²¥´«Ã½ Archive
| Resources applied by theme/type (US$ million) | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
Reparation ¨C Brumadinho
|
137.35
|
152.82
|
1,344.40
|
262.21
|
Voluntary Investment and Institutional Relations*
|
215.20
|
266.51
|
196.11
|
-
|
Company-funded
|
164.21
|
140.23
|
101.78
|
109.54
|
Health
|
114.32
|
49.99
|
24.31
|
15.90
|
Education
|
9.43
|
8.18
|
13.03
|
12.01
|
Support for organizations
|
5.57
|
10.27
|
10.41
|
14.78
|
Safety
|
7.70
|
19.42
|
9.24
|
1.93
|
Traditional and Indigenous Communities
|
3.04
|
8.27
|
8.23
|
7.74
|
Culture
|
4.91
|
7.48
|
7.08
|
7.95
|
Jobs and Livelihoods
|
6.14
|
2.86
|
4.95
|
5.66
|
Infrastructure and Mobility
|
5.84
|
21.76
|
3.29
|
3.96
|
Other
|
7.26
|
12.02
|
21.22
|
39.60
|
Tax-Deductible Funds
|
50.99
|
126.28
|
94.33
|
-
|
Culture Incentive Act
|
28.68
|
65.70
|
53.96
|
-
|
Elderly Fund
|
7.14
|
19.95
|
13.49
|
-
|
Youth Fund (FIA)
|
7.14
|
19.58
|
13.39
|
-
|
Sports Incentive Act
|
7.00
|
18.53
|
13.49
|
-
|
Other**
|
1.03
|
2.52
|
-
|
-
|
Operational Impact Management*
|
7.15
|
19.86
|
37.61
|
60.38
|
Compliance with Obligations*
|
30.35
|
34.34
|
31.22
|
114.35
|
Grand Total
|
390.05
|
473.53
|
1,609.34
|
677.25
|
Social and institutional external expenditures initiatives
| Resources applied by theme/type (US$ million) | 2021 | 2022 | 2023 | 2024 | 2025 | ||
|---|---|---|---|---|---|---|---|
Obligation
|
34.34
|
31.22
|
114.35
|
80.48 | 127.18 | ||
Discretionary*
|
140.25
|
101.78
|
109.50
|
241.77
|
147.38 | ||
Support for organizations
|
10.27
|
10.41
|
14.78
|
21.81
|
24.09 | ||
Traditional Communities and Indigenous Peoples
|
8.27
|
8.23
|
7.74
|
9.51
|
14,06 | ||
Education
|
8.18
|
13.03
|
12.01
|
10.03 | 8,52 | ||
Culture
|
7.48
|
7.08
|
7.95
|
8.58
|
7,77 | ||
|
2.86
|
4.95
|
5.66
|
6.10
|
4,70 | ||
Infrastructure and Mobility
|
21.76
|
3.29
|
3.96
|
5.88
|
3,42 | ||
Health
|
49.99
|
24.31
|
15.90
|
3.10
|
2,03 | ||
Security
|
19.42
|
9.24
|
1.93
|
5.01
|
1,58 | ||
Other
|
12.02
|
21.22
|
39.6
|
171.76
|
81,22 | ||
Operational impact management
|
19.86
|
37.61
|
60.38
|
50.37
|
55,44 | ||
Public Resources
|
126.28
|
94.33
|
130.78
|
292.29
|
350,55 | ||
Brumadinho Reparation
|
152.82
|
|
262.21
|
320.38
|
282,19 | ||
Total Geral
|
473.53
|
1,609.34
|
|
985.29
|
962,75 |
*Does not include external expenditures related to Brumadinho reparation, which, due to their relevance, were highlighted in the last line of the table. For more information, please visit the webpage.
**Pronon (National Program to Support Cancer Care) and Pronas/PCD (National Program to Support Health Care for People with Disabilities).
Main ÀÖ²¥´«Ã½ Socio-Environmental Investment Organizations
The ÀÖ²¥´«Ã½ Foundation is a corporate third-sector organization that works to strengthen public policies and promote social development in the regions where the company operates in Brazil.
With projects in Esp¨ªrito Santo, Maranh?o, Minas Gerais, Par¨¢, and Rio de Janeiro, the ÀÖ²¥´«Ã½ Foundation primarily aims to contribute to the improvement of public health and education and to income generation. It collaborates with municipal departments, governments, social institutions, and investment partners to foster social development for municipalities and communities in ÀÖ²¥´«Ã½¡¯s areas of operation.
Learn more:
ÀÖ²¥´«Ã½ believes that immersing in culture provides individuals with the opportunity to expand their knowledge, broaden their worldview, and create a new outlook on life. We invest in Brazilian cultural expressions in all their diversity through the ÀÖ²¥´«Ã½ Culture Institute.
Established in 2020 to build on and amplify ÀÖ²¥´«Ã½'s more than two decades of investment in culture, the Institute supports and sponsors projects across Brazil, with focal areas including: ÀÖ²¥´«Ã½-owned museums and cultural centers, music and dance, heritage preservation, and festivals.
The Institute manages four cultural venues with free admission and outreach activities for diverse audiences: Memorial Minas Gerais ÀÖ²¥´«Ã½ (MG), Museu ÀÖ²¥´«Ã½ (ES), Centro Cultural ÀÖ²¥´«Ã½ Maranh?o (MA) and Casa da Cultura de Cana? dos Caraj?s (PA).
Learn more:
The ÀÖ²¥´«Ã½ Fund supports businesses with a positive social and environmental impact, helping to build a sustainable, fair, and inclusive economy, with a particular focus on the Amazon in Brazil.
It invests in more sustainable value chains that sustain new livelihoods and minimize impacts on natural resources, strategically supporting innovative business models, financial arrangements, and instruments to scale a sustainable backbone economy. In addition, the ÀÖ²¥´«Ã½ Fund supports ÀÖ²¥´«Ã½¡¯s broader sustainability goals, such as the .
Learn more: ?
ITV is a private institution dedicated to advancing science, technology, and innovation. A non-profit organization sponsored by ÀÖ²¥´«Ã½, ITV develops educational resources, research, and technological solutions for sustainability and mining.
The Institute offers two programs accredited by CAPES (Office for Improvement of Higher Education Faculty): a professional master's degree program in Sustainable Use of Natural Resources in Tropical Regions and a program in Mining Process Instrumentation, Control, and Automation.
Learn more:
ÀÖ²¥´«Ã½ Volunteers Network
In addition to the mechanisms for external expenditures, ÀÖ²¥´«Ã½ also has the ÀÖ²¥´«Ã½ Volunteers Network, its corporate volunteering program, created with the purpose of bringing people together through the desire to make a difference in the lives of those who need it most.
The ÀÖ²¥´«Ã½ Volunteers Network is organized into regional committees located in six states where ÀÖ²¥´«Ã½ operates in Brazil: Par¨¢, Maranh?o, Bahia, Esp¨ªrito Santo, Minas Gerais, and Rio de Janeiro. These committees are responsible for planning, guiding, and carrying out volunteer activities in their areas, mobilizing employees and members of society who are united by empathy and a commitment to social transformation.
Guided by the purpose of contributing to improving quality of life in the regions where the company operates, volunteers dedicate their time, talent, and knowledge to initiatives aimed at the common good. In 2025, more than 250 volunteer actions were carried out, with over 6,500 participations, benefiting approximately 60,000 people in various municipalities across the country.
Learn more:
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