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BRF

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Employees 10,000+
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FY2023 Annual Report · BRF
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2023 integrated report 

2

integrated  

report 2023

table of contents

1

about this report 

03

BRF: a food giant 

message from the leadership  05

highlights 

awards and recognitions 

07

08

global presence 
portfolio and brands 
our business model 
BRF+, our efficiency plan 
our operation context 
business performance 

2

we act with integrity and simplicity 

governance 
ethics and compliance 
risk management 

3

simple, agile and efficient management 
sustainability 

sustainability platform 

supplier and supply chain management 

traceability and socioenvironmental monitoring 

social responsibility 

performance in rankings and indexes 

11

13
14
15
16
17
20

25

26
30
38

45

57

64

68

78

80

84

4

safety as a commitment 
health and safety 

responsibility for the product 

partnership with clients and consumers 

5

quality in everything we do 
employee development and well-being 

BRF quality 

animal welfare 

natural resources 

climate change 

circular economy and waste management 

6

annexes 
how we prepare our report 

GRI content summary 

summary of Integrated Report requirements 

SASB tables 

TCFD recommendations 

GRI contents and other indicators  
complementary information 

Independent Limited Assurance Declaration 

credits 

85

87

93

97

99
101

110

113

121

127

135

142
143

144

157

159

163

164

171

175

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3

about this report

message from the leadership

highlights

awards and recognitions

about this report

GRI 2-5 

We present general information about BRF, our 
market position and operating strategy, followed 
by a chapter that deals specifically with our 
performance in sustainability. 

In this way, our stakeholders can read about our 
performance in 2023 and our perspectives for 
the upcoming years. 

BRF 2023 Integrated Report continues our 
practice of presenting our stakeholders with 
our journey of value creation and sustainability 
each year. We share in this report the 
management of our material topics, including 
projects, investments, strategies and key 
performance indicators in both the financial 
and non-financial areas. 

Information is selected and prioritized based 
on our materiality (image below), that is, the list 
of the topics most relevant to our sustainability, 
and distributed throughout the report, as these 
aspects are addressed. (See more in Materiality, 
on page 61). 

If you have any questions, 
suggestions, or comments 
regarding the content of 
the 2023 Integrated Report, 
please feel free to contact us 
via email at acoes@brf.com 
or phone: (55 11) 2322-5377.

    integrated  report2023BRF: a food gianttable of contentswe act with integrity  and simplicitysimple, agile and efficientmanagementsafety as a commitmentquality is in everything we doannexes    
4

materiality

Material topics are the main reference for defining the content of our report, as well as for managing our 
sustainability. In this representation, the topics located on the left are those with most impact financially, 
while those on the right have more socio-environmental impact. At the center are the relevant financial and 
socio-environmental topics in similar proportions.

The larger the circle, the greater the importance of the associated .topic. These insights were gathered from 
the application of the double materiality methodology with our stakeholders as detailed in our 2022 report.

about this report

message from the leadership

highlights

awards and recognitions

relevance  
to stakeholders

BRF Leadership

Investors + Banks

Internal  
and external experts

Clients

Suppliers + Grain 
Suppliers + Service 
Providers

Integrated producers

NGOs + Sector 
associations + press

financial

impact

Human  
rights 
and labor 
relations

Attraction, 
development 
and retention of 
employees

Food 
safety

Climate 
change, 
water and 
energy

Animal 
welfare

Quality  
and safety of 
the products

Ethics, 
integrity and 
compliance

Health, 
wellbeing 
and safety

Management, 
transparency 
and tracking 
of the supply 
chain

Learn more 
about our 
materiality on 
page 61.

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message from our leadership 

GRI 2-22

about this report

message from the leadership

highlights

awards and recognitions

2023 will be remembered for being a year 
of significant advancements for BRF. The 
disciplined implementation of BRF+, our 
efficiency plan, enabled us to improve our 
results each quarter, securing approximately 
R$ 2.2 billion. At year-end, the Company 
reported net revenue of R$ 53.6 billion and an 
EBITDA of R$ 4.7 billion. In the fourth quarter 

we became profitable again, with net income 
of R$ 823 million, excluding the impacts of 
hyperinflation in Turkey, generating a free 
cash flow of R$ 613 million.

effectively: natural, human, social, production, 
and financial, making BRF increasingly 
competitive, with valued people, quality 
relationships, and strengthened governance.

With Simplicity, Agility and Efficiency, we 
outlined clear strategies and made progress 
in terms of the profitability of the processed 
products range in Brazil, product cost cutting 
and continuous improvement in our main 
technical indicators. Our capital structure was 
also bolstered by a follow-on offering, which 
allowed us to cut expenses and lower the 
Company’s leverage.

Further good news this year was the record 
growth of our certifications, crucial for 
growing our international sales and our 
strategy of maximizing revenue through 
market diversification.

In 2023, the pride in our brands remained 
unabated: loved by consumers, market 
leaders, relevant, and innovative.  We are 
striving to employ our various capitals more 

On the EESG agenda, we took great strides 
in our sustainability journey, making 
meaningful achievements in sustainability 
and the enhancement of our governance 
standards. The market acknowledged our 
practices for the 17th year, maintaining our 
presence in the ISE portfolio and the Efficient 
Carbon Index (ICO2), both at the B3 stock 
exchange. We also moved up in ratings such 
as Sustainalytics and MSCI.

On the climate front, we completed the 
comprehensive mapping of emissions from 
our supply chain (scope 3) and progressed 
in our strategy and in reducing emissions. 
Our goals were revised using the FLAG 
methodology and are currently under review 
by the Science Based Targets Initiative (SBTi). 
With approval expected in 2024, this update 
will align us with the more ambitious agenda 
on this topic, driven by the goals set in the 
Paris Agreement.

Marcos Molina

Chairman of BRF’s 
Executive Board

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about this report

message from the leadership

highlights

awards and recognitions

In 2023, we reduced total scope 1 and 2 
emissions by 21% compared to the 2019 
baseline. The increased use of energy from 
renewable sources with proven traceability 
were one of the main reasons for this.

Pursuing a deforestation-free supply chain, 
we expanded our traceability commitment to 
100% of the biomes in which BRF operates. 
The company is now tracing 100% of direct 
grain suppliers and 77% of indirect suppliers 
in the Amazon and Cerrado regions, which 
account for 62% of the volume purchased. 
Considering all biomes, we reached 99.9% 
traceability of direct suppliers and 79%  
of indirect suppliers.

The roughly 8% reduction in our water 
consumption per ton compared to the 2020 
baseline is an example of our efficient and 
disciplined water stewardship. Our animal 
welfare practices enabled us to achieve 
100% animal welfare certification at all 
Brazilian poultry and pork slaughterhouses, 
a further step towards the goal of certifying 
all units by 2025.

We broke a number of records in 
occupational safety. Fewer accidents, of lesser 
severity, and progress in our commitment 
to a culture of zero accidents and genuine 
care. Protecting the lives and well-being 
of everyone who works with us underpins 
everything we do, every day, and is reflected 

in our culture that enshrines Safety, Quality 
and Integrity as non-negotiable commitments.

These results attest to the precision and 
relevance of our strategy, especially in the 
decision to embed sustainability in our 
business model. We reaffirm our commitment 
to maximizing results consistently, enacting 
our efficiency plan and working in a 
streamlined and agile way to create value. We 
are also doubling down on our commitment 
to information transparency and accuracy and 
to reporting our economic, environmental, 
social and governance performance.

With BRF+ version 2.0 already underway, 
we begin 2024 encouraged by the results 
achieved thus far and the conviction that we 
have the potential to go even further. We 
are turning a new page in our history, with 
Marfrig as the controlling shareholder with a 
50.06% interest, as we become an increasingly 
competitive company.

The cornerstone for all these achievements 
is singular: the power of teamwork. We 
therefore conclude this message by 
expressing our gratitude for the daily 
commitment and engagement of our 
employees; the partnership of our integrated 
producers, suppliers and the communities 
where we operate; the loyalty of our 
customers; and the trust of our board  
of directors, shareholders and investors.  

The individual contributions complement each 
other and multiply, yielding increasingly solid 
and consistent results for everyone involved in 
our value chain and for society as a whole.

Marcos Molina
Chairman of the Board of Directors

Miguel Gularte
CEO

Miguel Gularte

CEO of BRF

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highlights
ESG

about this report

message from the leadership

highlights

awards and recognitions

81% 
reduction  
in severity  
in accidents with 
our employees.

21% 
reduction in 
absenteeism.

We have achieved 
the goal established in 
our public commitment 
to have 100% 
of our poultry 
cage-free.

56% 
of poultry integrated 
producers have 
photovoltaic 
panels on their 
properties.

100% 
traceability 
of grains from direct 
suppliers in the Amazon 
and Cerrado biomes, 
and we progressed 
to 77% of indirect 
suppliers.

313 
employees 
are Integrity 
Ambassadors.

We reduced 
total scope 1 
and 2 emissions 
by 21% 
compared to the 
base year 2019.  

We started the 
operation of the wind 
farm, in partnership 
with AES, which took 
our self-production 
capacity to 14% of 
our electricity matrix 
from December 2023.

100% 
animal welfare 
certification  
in all poultry and 
swine slaughter units 
in Brazil.

R$ 77.1 
million 
in investment in 
natural resources, 
animal welfare 
and traceability. 

2,000  
leaders trained 
in development 
programs. 

 12% 
decrease in 
the frequency 
of accidents. 

We reduced water 
consumption by 
8.4%  
compared to the 
base year 2020.

performance 

Record of 66  
new qualifications for exports  
to Latin America, Asia, South Africa and 
Europe.

17,500  
new customers  
in Brazil in 2023. 

EBITDA  
R$ 1.9 billion,  
with a margin of  
13.2%.

Qualy  
remains the best-selling 
margarine in Brazil, followed by 
Deline, in second position*. 

R$ 823 million  
in net income.

BRF+ captures 
2.2 billion.

Sadia with  
37.6%  
market share in the Gulf 
countries. 

Gained  
2.2 p.p.  
of market share in 
processed foods in 
the Gulf countries. 

Banvit  
leader in Turkey with  
21.2% 
 market share.

*according to NielsenIQ reading.

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about this report

message from the leadership

highlights

awards and recognitions

awards and recognitions

brands

Effie 
Awards Brasil 2023 
Perdigão is one of the winners 
of the award offered by Meio & 
Mensagem, which recognizes the best 
marketing and communication strategies 
of large companies. The Gold trophy, in 
the Brand Experience Products category, 
came with the case "The best-selling 
mortadella that became a world 
record", produced in partnership 
with AlmapBBDO. 

Promoted by Folha, the Sadia 
brand was highlighted for the 
11th consecutive time as a 
benchmark in frozen meals and 
for the first time in the Calabrese 
sausage category; in addition, 
Qualy was recognized for the 
18th consecutive time in the 
margarines category.

Reclame AQUI Award 
For the 11th consecutive 
year, we were recognized for 
our customer relationship 
management actions, with Sadia 
brand winning and Perdigão in 
second place in the category in 
"Perishables and Frozen Foods". 

Love Brands 2023 
 In the 9th position, this is the first 
time that Sadia brand appears in 
this ranking, which measures the 
emotional connection of brands with 
consumers and includes other large 
companies, such as iFood, Coca-
Cola and WhatsApp. Furthermore, 
we are also the only protein brand 
among those selected. 

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about this report

message from the leadership

highlights

awards and recognitions

awards and recognitions

sustainability

ISE: BRF integrates the Corporate 
Sustainability Index (ISE) for the 17th 
year and the Carbon Efficient Index 
(ICO2) for the 13th year, both from B3. 
The presence in the indexes reinforces 
the progress of the Sustainability Plan, 
with transparent and efficient actions 
for its sustainable growth journey. 

Brazilian GHG Protocol 
Program: BRF won the 
Gold Seal for the 14th 
consecutive year. It is the 
highest level of certification 
for transparency in the 
greenhouse gas emission 
inventory. 

Coller FAIRR Protein Producer Index: For the 5th 
year in a row, BRF is part of the ranking administered 
by a collaborative network of investors that assesses 
the ESG risks and opportunities of the 60 largest 
publicly traded global companies in the animal 
protein and dairy industries. In the 12th position, we 
raised our overall score by five percentage points, 
from 48% in 2022 to 53% in 2023. 

Advancement in ESG ratings: 
we went from High Risk to 
Medium Risk in Sustainanalytics 
rating, specialized in ESG topics. In 
the MSCI rating, we moved up one 
level in the ESG assessment, going 
from BB to BBB.

30% Global: BRF won the 30% Club 
Award, which recognizes companies that 
have at least 30% women on their boards 
of directors. 30% Club Brazil is a global 
initiative led by Board Chairs and CEOs 
who take concrete steps to increase 
gender diversity in companies. 

Corporate Animal Initiatives Monitor 
(MICA): for the second consecutive year, we 
won the Gold category in the ranking by Mercy 
for Animals, which analyzes good practices of 
companies in animal welfare. We were awarded 
for having 100% of eggs sourced from cage-free 
hens in our production in Brazil. 

Green Label Industries 
Seal: BRF's Kezad plant in 
the United Arab Emirates has 
been recognized by the Abu 
Dhabi Environment Agency 
for the second year in a row.

Expressão de Ecologia Award, from Editora Expressão: we won in the 
animal welfare category, as recognition for the elimination of the 'ear notching' 
procedure (ear mutilation for identification) in all of our swine farms. We 
were also awarded in the water category, as a result of our project to reduce 
consumption in the sanitation of the factory, saving 172.8 million liters of water 
per year, which is equivalent to supplying for 15,600 people for ten days. 

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about this report

message from the leadership

highlights

awards and recognitions

awards and recognitions

innovation

Valor Innovation Award Brazil  
Valor Econômico newspaper 

Winner in the Smart Packaging/Practical 
category with the BRF + IQX Case 

4th place in the Food, Beverage and 
Ingredients category 

Fisa Innovation Awards  
Food Ingredients South America 

Ranking 500 Largest Companies in the 
South Amanhã Magazine 

1st place in the Innovative Product 
category, with Sadia Cauliflower Wings 

3rd place throughout the South region 

2nd place among the 100 largest 
companies in Santa Catarina 

Innovation Champions Amanhã 
Magazine 

1st place in the Food and Beverage 
category 

2nd place in the Innovative Product 
category, with Sadia Hot Bowls 

Top 100 Open Startups  
Open Corps 

3rd place in the Consumer Goods  
and Food category 

25th place in the overall ranking 

14th place in the overall ranking 

Seal Innovation 2023 

1st International Congress of Open 
Innovation cases – Oiweek 

1st Place Connectivity Highlight in the 
Industry - Audits Video

Presentation of the BRF + IQX Case  
at Rio Innovation Week 2023 

Plástico Sul Award  
Plástico Sul Magazine 

Automation Award  
GS1 Brazil - Case awarded for the 
adoption of standardized QR Code  
on Sadia packaging 

compliance 

Winner of the “World PR & Communication 
Awards 2023”, promoted by the Global Alliance, 
in the Ethics & Compliance category. 

Technology and training cases were 
referenced in international publications 
of the OECD (Organization for Economic 
Cooperation and Development), with the case 
“Flor from RH”, an artificial intelligence created to 
meet compliance demands.

AEVO Intrapreneurship Award 

2nd place in the company category, 
Transformation innovation modality 

4th place in the company category, ESG 
modality 

5th place in the company category, open 
innovation modality 

6th place in the team category, open 
innovation modality 

Impact Awards from ASUG Brazil 2023 

2nd Place BRF Digital Admission. 

TOP 3 HDI Brazil 

EVA | Best Virtual Support Assistant of 
the Year

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integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

1

BRF: a food giant

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

we act with integrity  
and simplicity

simple, agile and efficient
management

safety as a commitment

quality is in everything we do

annexes

BRF: a food giant

1

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

In Brazil and in more than 127 countries, our 
brands are chosen by an increasing number 
of customers and lead markets with different 
characteristics. Sadia, Perdigão and Qualy 
dominate the Brazilian market, according to 
data from Kantar, a market research company, 
and international: Sadia is a leader in the Middle 
East, just like Banvit in Turkey, for example. This 
success goes hand in hand with our commitment 
to maintain Safety, Quality and Integrity  
in everything we do.

Focus on details is in every part of our production 
chain. Since animal husbandry with about 
9,500 integrated producers to the points of 
sale, it is decisive for consumers satisfaction.

We are a publicly traded company. Our head 
office is in the city of Itajaí (SC), in Brazil. We have 
a total of 44 manufacturing plants (38 in Brazil, 
one in Paraguay, three in Turkey and two in 
the Middle East/GCC), over 103 distribution 
centers worldwide and a network of more 
than 30,000 suppliers of inputs, technology 
and services.

In 2023, our capital structure had a major boost 
in deleveraging from the largest follow-on 
recorded in Latin America in 2023, raising 
more than R$ 5.4 billion. In December, 
we started a new chapter in the Company’s 
history with the consolidation of Marfrig as a 
shareholder controller with 50.06% stake and 
confident in following our journey of evolution.

In 2023, our business plan was fulfilled with 
excellence, progressing with simplicity, agility 
and efficiency. Guided through our BRF+ 
program (see more at page 18), we improve our  
operational performance and capture efficiency 
gains every quarter.

With goals, indicators and management, 
we advance on priority topics on our 
Sustainability Platform such as animal welfare, 
decarbonization, clean energy, grain traceability 
and transparency in governance. Our team of 
almost 100 thousand employees worked hard 
to meet to challenges, contributing every 
morning to we continue to feed the future 
with Quality, Safety and Integirty.

present 
in 127 
countries

DISCIPLINE AND FOCUS ON EFFICIENCY ALLIED TO 
INNOVATIVE LOOK IN THE SEARCH FOR SOLUTIONS MARK 
OUR JOURNEY OF EVOLUTION.

approximately 

9,500 

integrated 
producers

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global presence

GRI 2-6, FP5, SASB FP-MB 000A, FP-MB 000B, FB-PF-000.A, FB-PF-000.B

4.9 million  
products sold
44 
productive units
103 
distribution centers

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

Austria

1

14
European 
and Eurasian 
countries import 
our products

Eurasia
(Singapore, China, 
South Korea, Japan, 
Vietnam and Russia)

1 in each country

We are leaders 
in exporting 
chicken from 
Brazil to 
Singapore (39%) 
and Japan (33%)

29% of 
Brazilian pork 
exported to the 
Southern Cone 
is produced  
by BRF

Paraguay

1

Chile

1

We are market leaders in 
frozen lasagnas, breaded 
chicken (whole muscle 
and steak breaded), and 
margarines

Brazil

38

1

53

We lead the 
export of 
poultry to the 
Gulf countries, 
with 58% of 
the total

Uruguay

1

We are leaders in frozen 
lasagnas, breaded chicken 
(whole muscle and steak 
breaded), nuggets, and 
margarine

South Africa

1

Key:

Production Units 

Offices

Innovation Center 

Distribution Center

2 in Middle East / 3 in Turkey (Halal DDP)

+ 6,500 employees in the Middle 
East, considering 4,800 in Turkey and 
the others in the Gulf countries.

1 in Kezad - Abu Dhabi

1 in Saudi Arabia
1 in United Arab Emirates
1 in Kuwait
1 in Oman
1 in Qatar
18 in Turkey

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portfolio and brands

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

Feed 
the world with 
quality, flavor, and convenience 
are distinguishing features of our 
extensive product portfolio. Sadia stands as 
the most valuable food brand and ranks high among 
the most differentiated brands (9th position across all 
sectors) and highlighted in Experience*. Perdigão, leading in 
sales nationwide, and Qualy, a preferred choice in its category, 
are some of our strongholds, as per various research sources 
such as Brand Z Kantar, Nielsen, and Kantar's brand tracking. 
According to the Brand Z survey, Qualy is also recognized as the 
only iconic margarine brand, and it remains Top of Mind for the 
18th consecutive year, continuing as the best-selling margarine in 
Brazil, followed by Deline. Sadia is the 5th most chosen brand in 
the United Arab Emirates and, across all of Latin America, it ranks 
as the 7th most chosen, according to Kantar. 

We are present in regions, cultures, and traditions across 
various markets with ready-to-eat meals, fresh 
proteins, margarines, cold cuts, vegetables, 
processed meats, ingredients, and animal 
feed, combining convenience, 
quality and healthiness. 

Our  
social media pages 

www.facebook.com/wearebrf  

www.instagram.com/brf_global  

www.linkedin.com/company/brf  

www.youtube.com/user/brfglobal  

www.twitter.com/BRF_Brasil 

Our portals 

www.brf-global.com  

www.brf-global.com/en  

www.brf-global.com/es  

www.perdigao.com.br  

www.sadia.com.br  

www.qualy.com.br  

www.banvit.com  

www.mercatoemcasa.com.br  

www.centralbrf.com.br  

www.brfingredients.com/pt-br  

www.brf-global.com/brf-pet 

* Source: BranZ 2024 
“Most Valuable Brands” 
by Kantar.

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+96,000 employees with 
around 90 nationalities
more than 30,000 suppliers
9,500 integrated producers

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

Feed factory
We produce high-quality and nutritional 
feed at + than 20 plants

Procurement of grains, bran and oil, guided 
by our Sustainable Grain Purchasing 
Policy, to feed poultry and swine

Retail, Consumers and Food Service
Clients in 100 countries and our own brand ‘Mercato 
Sadia’ stores

Farms and integrated producers
Our integrated producers are responsible for 
production of chickens, consumed throughout 
the world.

Our business 
model
GRI 2-6

What we do 
Manufactured capital: we 
transform raw materials into food

Innovation: investment  
in R&D and partnerships

Sales: through different channels 
and an omnichannel perspective

Logistics: delivery of finished 
products on a global scale

Marketing: investment in brands 
and communication

How do we do it? 
Our commitments: Safety, Quality  
and Integrity

Premises: Simplicity, Agility  
and Efficiency

Purpose: To offer increasingly tastier  
and more practical, quality food to people  
all over the world

The capitals we use 
Financial: net revenue, generation 
of operational cash flow and 
contributions from shareholders  
and investors

Intellectual: Innovation Center,  
BRF Digital Journeys 4.0, BRF Hub  
and BRF Garage

Manufactured: structural assets 
such as factories, distribution centers 
and offices

Natural: hydro and energy 
resources for industrial use and 
animal production (agricultural)

Human: multicultural, diverse 
and with an understanding of 
markets, habitats and lifestyles

Social: a chain of integrated 
producers; BRF Institute 
operations in neighboring 
communities

Transformation & global operations 
44 industrial plants in Brazil and around the world 
2 innovation centers 
53 distribution centers and  
transit points in Brazil 
Logistics partnerships  capable of meeting 
global demand 
Global leadership  
in the exportation of chicken produced in Brazil

Outputs 
Fresh meat and aggregate value cuts

Processed Foods, Ready meals, snacks  
and convenience foods

Overseas trade (exportation)

Logistics and food distribution

Retail services and direct contact  
with the consumer

Outcomes 
Financial: (+) generation of cash  
and dividends; (-) indebtedness

Natural: (+) animal welfare  
in the chain; (-) emissions and  
use of resources; (-) cases of  
non-compliance

Human: (+) development and 
vocational training; (-) occupational 
illnesses and work-related injuries

Intellectual: (+) innovation  
in the food industry

Social: (+) development 
of farmers; (+) access and 
education concerning food 
waste; (-) compliance events

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

BRF+, our efficiency plan

Feed 
conversion 
chickens:

-2.5% 

BRF+ is our efficiency 
plan, built collaboratively 
by our senior leadership to 
address opportunities at all 
links in the chain. We established 
a model to monitor the most 
important indicators of our 
business, including the eight fronts 
and 19 priorities, which were deployed 
in the Company's budget and in the 
employee goals chart. 

With agility, simplicity and efficiency as 
principles, we set ambitious goals 
to improve our key indicators at 
all levels of our operation. The 
positive results achieved even earlier 
than planned showed the success 
of the delivery and employee 
engagement.

Captures: 
 R$ 2.2 
billion

International

Animal 
cost

Halal

Industry

BRF+

The program consists of 
8 fronts

Losses

Logistics

Inventories

Brazil

Income in 
kind:
+3.2 p.p. 
in chickens 
and +2.9 
p.p. in swine

Feed conversion 
swine: 

1.4 p.p.

Logistic service level:

+8 p.p. for small 
retail and +13.9 
p.p. for large 
chains

2023 data compared 
to 2022.

BRF+ is part of 
our culture, so we 
launched a new 
cycle for 2024, 
BRF+ 2.0

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

our operating context

In Brazil, we have observed the gradual recovery 
of the consumption scenario, despite the 
challenges imposed by the still high interest 
rates, high levels of indebtedness and default. 
The consumer confidence index ended the year 
with 93.7 points - 7.5 points above the value 
presented at the beginning of the year, but it is 
far from the 100 point mark. The labor market 
has also been resilient with the unemployment 
rate closing 2023 at 7.62%, the lowest since 
2015. The average income of Brazilians 

continues to gradually improve, which may 
favor the consumption of products, especially 
processed ones. 

Facing this challenge and within a logic of 
efficiency, our commercial performance was 
restructured, in order to make the model 
more horizontal and agile. We use digital 
technologies to drive sales results in a planned 
and consistent manner (see more in Digital 
Innovation on page 47). 

We entered 2023 prepared to face great 
challenges. We used our expertise locate 
business opportunities, which, combined 
with our efficiency plan, contributed to 
the evolution of the margin of processed 
products and enhanced gains in this market. 
Regarding inventory management, the Company 
reduced them, while raising the level of service 
for customers and consumers. As a result of 
the greater integration between production 
and sales planning, we achieved the lowest 
FIFO rate – discount applied to products close 
to the expiry date – in recent years. 

In our International operations, market 
diversification has provided greater flexibility to 
seize the best opportunities and, consequently, 
maximize the Company's revenue. See more on 
the next pages.

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

international market

GRI 2-6

records for exports and new qualifications

In 2023, we achieved 66 new qualifications, 
growing about 10.8% in export volume, 
compared to 2022, in all our regions of 
operation, breaking the Company's historical 
monthly and quarterly records. To achieve 
these milestones, the efficiency improvement 
promoted by BRF+ (see more on page 16), 
constant analysis of the best product allocations 
in different markets, and efforts to regain our 
relevance in regions such as Southeast Asia 
were crucial.

With this expansion, we have almost halved our 
international market stocks, reducing them from 
90 thousand tons to less than 50 thousand tons 
of products. From the sustainability perspective 
of the production chain, this reduction has 
effects on the agility of negotiations, better 
utilization of market movements, and enables 
all involved in the process to work with less 
pressure. Logistical efficiency also benefited 
from the increase from 58% to 78% in direct 
factory-to-export shipment, reducing port 

storage costs. In practice, these optimizations 
represent reductions in fuel usage, energy 
consumption, and greenhouse gas emissions 
into the atmosphere.

In 2023, we also excelled in the speed with 
which we began exporting after obtaining 
certifications. The synergy between internal and 
local teams was essential for this achievement. 

Our share of exports in Brazil rose from 26% 
to 30% in chickens and 16% to 21% in swine 
in 2023. Recognizing specific demand in certain 
regions, we adjusted our pork production  
to meet it.

We are the top exporter of chicken from Brazil 
to Japan (33%) and Singapore (39%). In pork, we 
are leaders in Southern Cone (29%), Vietnam 
(25%) and Singapore (41%).

BRF's ability to understand the specificities of 
very different markets is attributed to our vast 
export experience and our active local presence, 
gaining insights into local cultures through 
our offices in Chile, Uruguay, South Africa, 
Singapore, Japan, Korea, among others. 

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

BRF and Marfrig:  
partnership and opportunities 

In 2023, we started the Best Practices 
project seeking the best solutions of each 
company for mutual improvement in 
aspects of governance, operational  
and commercial.

In this sense, we launched 14 work fronts, 
defined a sharing protocol of practices and 
adopted a robust governance oriented for 
initiatives and opportunities identified.

Throughout the year, we participated in some 
of the most significant trade fairs for the 
global food sector together, such as SIAL 
China, the Global Halal Brazil Business 
Forum, and Anuga in Germany, reflecting 
the synergy between Marfrig and BRF. In 
line with this, we have begun to engage 
in timely commercial partnerships, 
especially in China, Southeast Asia,  
Africa, and Mexico.

Due to their existing infrastructure 
in Argentina, Marfrig is our main 
distributor in this country. We also 
have well-established and successful 
distribution partnerships in Uruguay 
and Chile. Some of these practices 
resulted in enhancing BRF+ captures, 
bringing advantages and results to the 
Company. The opportunities captured 
are communicated transparently in our 
financial statements, in the reports of 
transactions between related parties.

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

business performance

The last quarter of 2023 marked the return to profitability 
in our operations, with a positive balance of R$ 823 million, 
excluding the impacts of hyperinflation in Turkey, which 
totaled R$ 68 million in the period, and free cash flow  
of R$ 613 million. The results were driven by improved 
operational performance and the Company's financial 
discipline, which, following the follow-on, contributed to a 
significant reduction in leverage (reaching 2.01x), the lowest 
in seven years.

Our predictive intelligence model, combined with the 
efficiency gains from the BRF+ program, allowed us to 
capitalize on the timely sourcing of grains at lower prices,  
resulting in a significant reduction in costs in the second 
semester. Additional BRF+ captures totaled R$ 2.2 billion  
in the year. 

The improvement in commercial execution, the better 
performance of our product portfolio, and the consistent 
efforts of the Sadia, Perdigão, and Qualy brands supported 
the increase in profitability in Brazil in 2023. In the 
international market, we returned to double-digit margins, 
advancing in value-added products and achieving a record 
number of authorizations for new destinations. 

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financial performance

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

In 2023, our net revenue totaled R$ 53.6 billion, 
driven by a 2.2% increase in volumes, supported 
by the 66 new authorizations obtained 
throughout the year, which contributed to 
greater flexibility and capture of opportunities.

with the strategy of increasing the volume of 
value-added items. Our debt profile remains 
elongated and balanced between currencies, 
diversified, with an average term of 7.9 years. 
We progressed quarter by quarter and closed 

the year with positive results, mainly driven 
by improved operational performance and 
the financial discipline of the Company. We 
closed the year with a significant reduction in 
leverage, the lowest in the last seven years. 

The Adjusted EBITDA for the period was 
R$ 4.7 billion, 14.8% higher than in 2022,  
and the gross profit was 58.6% higher than  
the previous year, reaching R$ 8.8 billion.

In Brazil, the recovery of prices for fresh 
chicken protein in the domestic market 
also positively influenced the performance 
of the segment. In the fourth quarter, the 
performance of both the celebratory portfolio 
and the regular portfolio supported the 
improvement in profitability for the year.

In the international market, the recovery of 
prices for fresh protein was one of the factors 
contributing to the return of double-digit 
EBITDA margin (11.1%) in this quarter. We 
recorded growth in profitability with significant 
price recovery across all geographies. A 
highlight is the GCC region, where we gained 
market share in processed products (2.2 
percentage points more than in 2022), aligning 

Highlights (R$ million)

Volumes (Thousand, Tons)

Net Revenue

Average Price (R$/kg)

CPV

CPV/Kg

Gross Profit

Gross margin (%)

Adjusted EBITDA

Adjusted EBITDA Margin 
(%)

Net income (loss)

Net Margin - Total (%)

Consolidated 
managerial 
result 2023

Debt designated 
as Hedge 
Accounting

Hyperinflation 
Turkey

Consolidated 
Corporate 
Result

Variation

4,854

54,197

11.2

(44,561)

(9.2)

9,636

17.8%

4,721

8.7%

(1,717)

(3.2%)

-

549

-

-

-

549

-

-

-

362

-

-

33

-

221

-

254

-

-

-

-211

-

4,854

53,615

11.0

(44,782)

(9.2)

8,834

-

1.1%

1.1%

(0.5%)

(0.5%)

9.1%

16.5%

1.3 p.p.

4,721

0.0%

8.8%

(0.1) p.p

(1,869)

(8.1)

(3.5%)

(0.3 p.p.)

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

Performance Summary (R$ million)

EBITDA (R$ million)

Volumes (Thousand, Tons)

Net Revenue

Average Price (R$/kg)

CPV

CPV/Kg

Gross Profit

Gross margin (%)

Net income (loss) - Ongoing Operations

Net Margin (%)

Net income (loss) - Total Corporate

Net Margin (%)

Adjusted Ebitda - Op. Ongoing Operations

Adjusted Ebitda Margin (%)

Corporate Ebitda

Corporate Ebitda Margin (%)

Cash Generation (Consumption)

Net Debt

Leverage (Net Debt/Adjusted EBITDA 12M)

(44,782)

(45,672)

2023

4,854

53,615

11.0

(9.2)

8,834

16.5

(1,869)

(3.5%)

(1,869)

(3.5%)

4,721

8.8%

4,061

7.6%

(1,105)

9,475

2.0x

2022

Var % y/y

4,751

53,805

11.3

(9.6)

8,133

15.1%

2.2%

Income Tax and Social Contribution

(0.4%)

Net Financials

(2.5%)

(2.0%)

(4.0%)

8.6%

1.4 p.p.

Depreciation and Amortization

EBITDA

EBITDA Margin (%)

Impacts of ‘Carne Fraca Operation’ and 
‘Trapaça Operation’

(3,091)

(39.5%)

(5.7%)

2.3 p.p.

(3,142)

(40.5%)

Corporate restructuring

Impairment

Fair value of forests

Expenses with mergers and acquisitions

Hedge Accounting - debts

Effects of Hyperinflation

Result by Equity method

Adjusted EBITDA

Adjusted EBITDA Margin (%)

(5.8%)

4,111

7.6%

2,855

5.3%

(3,996)

14,598

3.5x

2.4 p.p.

14.8%

1.2 p.p.

42.2%

2.3 p.p.

(72.4%)

(35.1%)

43.5%

2023

(116)

2,821

3,225

4,061

7.6%

2

-

33

(188)

11

549

249

3

4,721

8.8%

2022

286

2,669

2,992

2,855

5.3%

589

45

0

(34)

0

445

211

(1)

4,111

7.7%

Var % y/y

(140.6%)

5.7%

7.8%

42.2%

2.3 p.p.

(99.6%)

n.m.

n.m.

454.8%

n.m.

23.3%

17.8%

(606.8%)

14.8%

1.1 p.p.

Indebtedness (R$ million)

National currency

Foreign currency

Gross indebtedness

Current

(930)

(1,489)

(2,420)

Non-
Current

(8,072)

(9,102)

2023

2022

∆ 2023 and 
2022 (%)

(9,002)

(10,968)

(10,591)

(12,675)

(17,174)

(19,593)

(23,643)

(17.9%)

(16.4%)

(17.1%)

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Cash and investments*

Brazil Segment (R$ million)

National currency

Foreign currency

Total investments

Net Indebtedness

5,504

4,223

9,726

7,307

Current

Non-Current

2023

5,592

4,526

10,199

2022 ∆ 2023 and 2022 (%)

4,436

4,610

9,045

26.1%

(1.8%)

11.9%

89

304

392

Net Operating Revenue

Average price (R$/kg)

2023

26,859

12.05

26,997

11.87

2022

Var % y/y

CPV

(20,942)

(23,105)

(16,781)

(9,475)

(14,598)

(35.1%)

CPV/kg

* The cash considered is made up of: Cash and Cash Equivalents, Financial Applications and Restricted Cash.

Economic value distributed (R$ million)

Operating costs

Employee wages and benefits

Payments to capital providers

Payments to the government

Investments in communities

Total

global presence

portfolio and brands

business model

BRF+

our operating context

business performance

2021

(37,821)

(5,772)

(3,765)

(4,657)

0

2022

(44,734)

(6,117)

(4,170)

(5,916)

0

2023

(42,868)

(6,741)

(4,330)

(5,239)

(52,015)

(60,936)

(59,178)

CPV

(21,509)

(20,277)

Gross Profit

Gross margin (%)

Adjusted EBITDA

Adjusted EBITDA Margin (%)

(9.39)

5,917

22.0%

3,071

11.4%

(10.16)

3,893

14.4%

1,290

4.8%

International Segment (R$ million)

(0.5%)

1.5%

(9.4%)

(7.5%)

52.0%

7.6 p.p.

138.1%

6.7 p.p.

Net Operating Revenue

0

Average price (R$/kg)

CPV/kg

Gross Profit

Gross margin (%)

Adjusted EBITDA

Net Operating Revenue

Average price (R$/kg)

CPV

CPV/kg

Gross Profit

Gross margin (%)

Adjusted EBITDA

Adjusted EBITDA Margin (%)

2023

24,433

11.26 

(9.91)

2,925

12.0%

1,073

4.4%

2023

2,905

6.38

(4.70)

765

26.3%

440

15.1%

2022

Var % y/y

24,391 

12.46

(10.36)

0.2%

(9.6%) 

6.1%

(4.3%)

4,114 

(28.9%)

16.9%

(4.9) p.p.

2,348 

9.6%

(54.3%)

(5.2) p.p.

2022

Var % y/y

2,704

5.20

(3.83)

716

7.4%

22.5%

7.6%

22.8%

6.8%

26.5%

(0.2) p.p.

513

(14.2%)

19.0%

(3.8) p.p.

(2,140)

(1,988)

GR1 201-1
Economic value generated (R$ million)
Net Operating Revenue

Retained amount* (R$ million)

2021

2022

2023

55,279

2021

3,264

Adjusted EBITDA Margin (%)

Other Segments (R$ million)

60,837

2022

60,536

2023

-99

1,356

Regarding our financial results, please refer to BRF's Financial 
Statements for the fiscal year 2023 on the Investor Relations 
website: https://ri.brf-global.com/

Direct economic value generated 
minus Distributed economic value

Note: We adjusted the 2021 
and 2022 values due to the 
adjustment in the rational 
of consolidation.  GRI 2-24 

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global presence

portfolio and brands

business model

BRF+

our operating context

business performance

commemorative  
campaign: excellent 
execution

case
more exports, 
more access  
to protein 

With two main pillars of focus, kit sales and retail 
sales, we have worked on a forward-looking strategy, 
integrating agribusiness, industry, logistics and sales. 
This strategy has consolidated our leading position in 
this category.

Another highlight was consumer communication 
through TV campaigns and innovation in Sadia's 
packaging with QR Codes. Expanding activations and 
exchanging points contributed to the purchase of 
Turkeys, Chester®, and Sadia Supreme.

The increase in the volume of exports 
was one of the highlights of 2023. Sales 
volumes increased by 10.8% as a result 
of the efficiency strategy, factory utilization, 
and a greater number of sales destinations 
(authorizations). We obtained 66 new authorizations 
during the year, which allowed us flexibility to capture 
the best market opportunities in a challenging year for the protein 
sector. The markets where we made the most progress were Latin 
America, Asia, and South Africa, as well as the United Kingdom, 
where we resumed exports. Resuming exports from our plants in 
Lajeado Minuano, Marau, and Lucas do Rio Verde to China also 
deserves recognition. In 2023, we surpassed the mark of R$ 25 billion 
in net revenue in the International Segment. 

In the segment Food Ingredients, there was a decrease in sales 
volume in 2023 due to the improvement in the yield indicator of the 
BRF+ program, reducing the availability of products for this business 
segment in favor of sales of the core portfolio, thus maximizing the 
company's total sales revenue. 

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integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

BRF: a food giant

2 we act with integrity  

and simplicity

governance

ethics and compliance 
risk management

simple, agile and efficient
management

safety as a commitment

quality is in everything we do

annexes

a

we act with integrity and simplicity

Material topics:

SDG:

Ethics, integrity and compliance,  
Human rights and labor  
relations

2

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governance

ethics and compliance 
risk management

governance

GRI 2-9

Integrity is a non-negotiable commitment 
for BRF. Together with Safety and Quality, it is 
part of our daily lives. Integrity has ensured the 
longevity of our business and we believe there is 
always room to improve it in all aspects.

Establishing transparent governance structures 
is part of this commitment. Strengthen our 
ethics and compliance provisions every day too. 
As well as maintaining our financial health in the 
most diverse market contexts, with advanced 
risk management.

Transparency and robustness are trademarks 
of BRF's governance. Being listed on the Novo 
Mercado of B3, the Brazilian stock exchange, 
and the possession of Level III ADRs traded on 
the New York Stock Exchange imply compliance 
with capital market premises, as well as high 
standards of integrity in decision-making. 

At the end of 2022, we signed the Leniency 
Agreement with the Federal Attorney General's 
Office and the Federal Comptroller General's 
Office, which ended a lengthy discussion of 
facts related to the Carne Fraca and Trapaça 
Operations. In the second quarter of 2023, 

we accounted for the financial transactions 
to fully settle the fine related to the Leniency 
Agreement, and in November 2023, we 
presented our first report on the Improvement 
Plan of our Integrity Program. 

New transactional controls were implemented. 
We revised our risk matrix and developed new 
training programs. Additionally, we improved 
transparency in transactions with public entities 
and reviewed policies and procedures of the 
Compliance Board. By the end of the year, after 
implementing improvements and consolidating 
guidelines, we had 26 policies and procedures 
on Compliance topics.

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governance

ethics and compliance 
risk management

governance bodies 
Board of Directors (BoD) 

Members: 10 (6 independent)1

7

3

THOSE INVOLVED IN THE RECRUITMENT AND 
SELECTION PROCESS MUST TREAT ALL CANDIDATES 
FOR POSITIONS TRANSPARENTLY AND IMPARTIALLY, 
WITHOUT ANY FORM OF DISCRIMINATION

Responsibilities: drafting the general business 
directives; election and dismissal of the 
CEO and members of the Executive Board; 
assessment and monitoring/supervision of 
the execution of the strategic planning. The 
Board shall also determine and oversee the 
implementation of the sustainability strategy 
and the implementation of related corporate 
policies. Its members must safeguard and 
protect the interests of shareholders, faithfully 
respecting and meeting the interests of 
employees, suppliers, customers, creditors, 
and the community in which the Company 
operates. We believe that the diversity of profiles 
and experiences in the composition of senior 
management bodies allows the Company 
to benefit from a plurality of viewpoints and 
arguments, consequently leading to a decision-
making process of higher quality and security 
for all stakeholders.  GRI 2-17  

The Chairman does not exercise the (cumulative) 
role of CEO of the Company or of any other 
organization’s senior executive role, as set forth 
in the Bylaws. Currently, the role of chairman 
of the Board of Directors is exercised by Mr. 
Marcos Antonio Molina dos Santos.  GRI 2-11  

Profiles of the board members: We take into 
consideration the Non-Discrimination Principles 
in the recruitment and selection of members 
of the Board of Directors, as outlined in the 
Board Nomination Policy. Those involved in the 
recruitment and selection process must treat 
all candidates for positions, as mentioned, in a 
transparent and impartial manner, without any 
discrimination. All profiles within the established 
capabilities for the position are considered, and 
no form of discrimination will be allowed based 
on gender, ethnic origin, religion, age, or physical 
disability, among others. 

According to the Board Members' Nomination 
Policy, the requirements for nomination to the 
position of Board Member include: alignment 
and commitment to the core, principles, 
commitments, and Transparency Manual of 
BRF; strategic vision; willingness to defend their 
viewpoint based on independent judgment; 
communication skills; availability of time; 
ability to work in a team; knowledge of best 
corporate governance practices; ability to 
interpret managerial, accounting, financial, and 
non-financial reports; knowledge of corporate 
legislation and regulations applicable to BRF's 
business; knowledge of risk management; being 
free from conflicts of interest (not manageable, 
not occasional or situational, which is, or is 
expected to be, permanent); being constantly 
aware of BRF's affairs; ability to act proactively, 
aiming to make informed and conscious 
decisions; previous experience in companies 

¹ The Members of the Board Augusto Marques da Cruz Filho, Deborah Stern Vieitas, Flávia Maria Bittencourt, Pedro de Camargo 
Neto, Altamir Batista Mateus da Silva and Aldo Luiz Mendes are qualified as Independent Members.

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governance

ethics and compliance 
risk management

of similar size or industry to BRF; previous 
experience in a managerial or executive 
position equivalent to the position for which 
they are being nominated; and academic and 
professional background suitable for performing 
administrative or executive functions at BRF.

Currently, BRF's Board of Directors is composed 
of directors with different experiences and skills. 
The Company's Reference Form details the 
competencies of each of Member, as per link: 
https://ri.brf-global.com/.  GRI 2-9 

Nomination criteria: according to the Internal 
Regulations of the Board of Directors, only 
natural persons of Brazil who meet the 
following requirements can be elected to the 
Board: they must not be disqualified by special 
law, or convicted of bankruptcy, prevarication, 
bribery or corruption, extortion, embezzlement, 
crimes against the economy, public trust, 
or property, or any criminal penalty that 
disqualifies, even temporarily. Additionally, they 
cannot have been sentenced to suspension 
or temporary disqualification imposed by the 
Brazilian Securities and Exchange Commission 
(CVM), which makes them ineligible for 
positions in the administration of publicly 
traded companies. Candidates for the Board 
must have an unblemished reputation, cannot 
hold a position in a company that could 
be considered a competitor, and must not 

have, nor represent, conflicting interests 
with those of BRF. They also cannot be 
involved in any case of incompatibility or 
prohibition under the terms of general or 
sectoral legal provisions of their profession. 
The Board is elected and dismissed at the 
General Meeting for two-year terms, with 
nominations by shareholders or by the 
management itself. The Company's Bylaws 
stipulate that of the members of the Board 
of Directors, a minimum of 2 or 20% must 
be Independent Directors, appointed at the 
General Meeting.  GRI 2-10, 2-15 

Assessment: members of the board and 
of advisory committees undergo a formal 
performance evaluation process annually. The 
last evaluation cycle ended in the first quarter 
of 2024, and the matter was on the agenda of 
the BRF Board of Directors meeting held on 
February 26, 2024.  GRI 2-18  

Executive Board 

Members: 8 statutory members and  
2 non-statutory members 

10

Responsibilities: To comply with the strategic 
business guidelines defined by the Board 
through direct leadership in areas of 

expertise, covering the Global CEO and VPs in 
the areas of Finance and Investor Relations; 
Agro and Quality; Industrial Operations and 
Logistics; People, Sustainability, and Digital; 
International Market and Planning; Commercial 
Brazil; Institutional, Legal, and Compliance*; 
Halal Market*; and Marketing and New Ventures. 

Nomination criteria: unblemished reputation, 
holding no positions with competitors, 
recognized experience in business 
administration and no conflicts of interest. 
Additionally, they cannot be involved in any case 
of incompatibility or prohibition under the terms 
of general or sectoral legal provisions of their 
profession, have been convicted of bankruptcy, 
prevarication, bribery or corruption, extortion, 
embezzlement, crimes against the economy, 
public trust, or property, administrative 
impropriety, or acts of corruption detrimental to 
national or foreign public administration. 

Assessment: the process for assessment of 
the Executive Board is performed annually by 
the Board of Directors. The last cycle ends on 
February 20, 2024. 

* Non-statutory member 

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compensation practices

GRI 2-19, 2-20

The Company’s remuneration policy for 
management members aims to create an 
incentive plan adapted to the sustainable 
directing of the business. It includes members 
of the Board of Directors, of the Supervisory 
Board and the statutory and non-statutory 
directors. Shareholders’ short and long-term 
strategic interests and best market practices 
and corporate governance are considered.

The Company has a Personnel, Governance, 
Organization and Culture Committee, which, 
amongst other duties, is responsible for 
periodically analyzing the fixed and variable 

remuneration strategy adopted, issuing 
its recommendations on such, as well as 
suggesting any possible modifications it feels 
should be implemented in the remuneration 
policy, for the consideration, decision  
and approval of the Board of Directors. 

 The Company’s remuneration policy was 
approved by the Board of Directors on 
December 7, 2023, and is available to the 
shareholders, investors and the market in 
general on the Company’s Investor Relations 
websites (http://ri.brf-global.com) and that 
of the CVM.

29

governance

ethics and compliance 
risk management

Audit Committee 

Members: 3 full members and 3 alternates  
(all independent) 

6
Responsibilities: To supervise the executive 
management, based upon the legal requirements 
and that contained in the Bylaws and Internal 
Regulations. Its members are elected  
by the Assembly.

Advisory Committees 

Number of committees: 4 

Responsibilities: To provide support and offer 
specialist deliberative knowledge to support the 
strategic business decisions taken by the Board 
of Directors, involving both board members and 
independent members. 

Committees active in 2023: Finance and Risk 
Management; People Governance, Organization 
and Culture; Sustainability; and Audit and 
Integrity. 

See the qualifications, term of office and 
experiences of our executives and members 
on our website (https://ri.brf-global.com/
governanca-corporativa/diretoria-conselhos- 
e-comites/).

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ethics and compliance 

GRI 3-3 [Ethics, integrity and compliance],  
GRI 3-3 [Human rights and labor relations] 

governance

ethics and compliance 
risk management

Ethics and integrity are essential to the way we 
do business. This centrality is reflected in the 
continuous improvement of the Company's 
Integrity System, consisting of eight pillars 
that guide from senior leadership members to 
employees in our industrial plants. 

Strengthening and continuously improving 
BRF's Integrity System is one of the missions 
of our Compliance department. We do 
this through the review of our policies and 
procedures - which, after the implementation 
of improvements and consolidations, totaled 26 
updated documents - as well as ensuring the 
implementation of actions to prevent, detect, 
and respond to any deviations in conduct.

Throughout 2023, compliance actions also had 
a special focus on reducing potential losses, in 
line with the principles of BRF+. Through specific 
analyses and actions, we assisted the company 
in reducing losses such as sales of products 
nearing expiration, product discards due to 
expiration, additional daily costs for product 
delivery, product returns, among others. 

Pillars of the  
Integrity System
GRI 205-1

1. Global structure appropriate  
to the level of risk 

2. Global policies and procedures 

3. Training, capacity building  
and communication 

4. Continuous analysis  
of business partners 

5. Digital controls  
and agile monitoring appropriate  
to business dynamics  

v

6. Detection and implementation  
of remedial measures 

7. External engagement  
and sharing  

of best practices 

8. Identification and mitigation  
of compliance risks. 

In 2023, OECD recognized BRF’s Integrity 
Recipes as a good practice in training and 
communication. The material simplifies 
the language of the company’s policies and 
procedures, facilitates direct communication 
between leaders and subordinates and is 
distributed in digital and printed versions. 
Another engagement action was our 
participation in the Hackathon against 
Corruption, highlighted in a publication by the 
United Nations.

For 2024, we intend to continue the 
Improvement Plan of the Integrity Program 
defined by the Office of the Attorney General 
(AGU) and the Office of the Comptroller 
General (CGU), as well as actively participate 
in the Integrity & Compliance Task Force of 
B20 Brazil. Another priority will be the activities 
of the Collective Action of the Agribusiness, of 
the United Nations Global Compact, with special 
attention to the dissemination and engagement 
in the training track launched on good 
anticorruption practices in the Agribusiness.

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training and dissemination 

Our main compliance risks continue to be 
related to violations of the Transparency 
Manual and/or other Compliance policies 
and procedures, as well as potential lack 
of knowledge of specific regulations and 
turnover. For this reason, we invest in our 
communications and training efforts. 

During Integrity Week, several locations 
held customized activities, with over 3,000 
participants attending different webinars. 
Activities such as the Compliance Challenge 
were made available, with over 6,000 
participants globally, and over 200 replays  
of podcast series. 

governance

ethics and compliance 
risk management

Topics related to ethics, integrity, and 
combating corruption and bribery are 
the focus of training and communication 
campaigns directed at employees and 
governance bodies of the Company, including 
100% of our Board of Directors and Fiscal 
Council members, as well as members of 
Advisory Committees, totaling 14 people. 
 GRI 205-2 

In 2023, we ensured that 100% of our 
employees received training on topics related 
to the Transparency Manual. We trained over 
15,645 employees in our series of online 
training sessions and approximately 5,107 
employees in specific integrity-related 
topics, both in Brazil and abroad. All new 
employees receive the Transparency Manual. 

Business partners are also included in training 
initiatives on BRF's Business Partner Code of 
Conduct and communication about the policies 
that make up the Integrity System, through 
several channels. In 2023, we developed a new 
digital training available to all our business 
partners on the company's institutional  
page https://www.brf-global.com/sobre/ 
etica-e-integridade/como-atuamos/ and  
on communication platforms with our  
business partners. 

We registered 
3,178 business 
partners trained  
in 2023. 

Employees who were reported and trained 
in anti-corruption policies and procedures, 
by region1, 2 GRI 205-2

2023

Region

Africa

Asia

Europe

Employees 
communicated

Employees 
trained

Number

% Number

%

9

100%

9

100%

216

100%

216

100%

25

100%

25

100%

Through our participation in the Collective 
Action of the Agribusiness Industry, promoted 
by the United Nations Global Compact, we 
supported the development of public material 
on anti-corruption best practices to be adopted 
by the Agribusiness Industry. 

Latam  
(except Brazil)

48

100%

48

100%

Brazil

83,443 100%

83,443

100%

Mena (including 
Turkey)

6,364

100%

6,364

100%

¹ Only active employees on 12/31/2023 were considered. 
² Employees who were on leave or had formal justifications within 
the guidelines established by HR for registration in the system were 
not considered

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integrity ambassadors

Throughout the year, the Integrity Ambassadors reached the mark of 313 volunteers.  
All Ambassadors are trained, pass a knowledge test and are appointed by the Compliance 
Board after appropriate training and profile assessments.

governance

ethics and compliance 
risk management

In 2023,

100% 
 of the employees 
 were trained on 
the topics covered 
in the Compliance 
Manual

+7,200 
due diligences 
(reputational analyses) on 
business partners were 
conducted, assessing 
issues related to combating 
corruption, human rights, 
and environmental matters;

We reached the 
milestone of 
313 
active Compliance  
Ambassadors  
(volunteer employees 
who support and 
promote the initiatives 
of the department)

+15,600 
 employees 
 trained in online 
courses

+3,100 
business partners 
attended our 
training sessions.

+ 900 
investigation cases 
received through our 
whistleblower channel. 
About 30% were 
deemed valid, resulting 
in remedial action or 
potential sanctions 
against employees.

There were no confirmed cases of corruption in 
2023 in Brazil and internationally. GRI 205-3 There 
was also no record of lawsuit for anti-competitive 
behavior, trust practices and monopoly.  GRI 206-1 

In 2023, we continued the process of continuous 
improvement of our Integrity System, conducting 
over 7,295 due diligences (reputational analyses) 
of business partners, following international best 
practices, evaluating not only issues related to 
combating corruption, bribery, but also aspects 
related to human rights, child labor or slavery-like 
practices, and environmental matters.

In 2023, we had a total of four significant fines* 
related to compliance with laws and regulations, 
including those relevant to leniency agreements, 
which together amounted to over R$ 500 million.

One of the fines, of R$544 thousand, regarded 
the reimbursement charge to the Unified 
Health System, made via administrative process 
established by the National Agency for Health (ANS 
- Brazilian public health care system).  GRI 2-27 

With investments in technology, a greater number 
of cases can be categorized as misuse of company 
resources and unauthorized sharing of information. 
None of these investigations had a significant 
impact on altering the company's financial 
statements and were detected through our 
predictive systems or via the transparency channel. 
 GRI 408-1, 409-1 

* Note: BRF defines significant fines as being those in sums of 
more than R$ 150,000.00.

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Operations assessed in terms of the risks relating to corruption  
GRI 205-1

3

3

100

Total number  
of operations

Number of operations 
assessed in terms of the risks 
relating to corruption.

Percentage of the operations 
assessed for corruption-related 
risks.

Significant risks related to corruption 
identified by risk assessment.

According to the Risk Management Manual, BRF 
conducts risk mapping processes periodically,  
at least annually, in order to identify any 
potential new risks.

governance

ethics and compliance 
risk management

transparency channel 
GRI 2-25, 2-26  

Our Transparency Channel is available 24/7 
for all stakeholders and provides support in 
the primary languages of the regions where 
we operate worldwide. It serves to record 
suspicions and alerts regarding ethics and 
integrity issues. For this purpose, we rely on a 
specialized company and a process that allows 
the whistleblower (employees or individuals 
external to BRF) to contact us via telephone, 
email, or website, ensuring anonymity if desired 
by the whistleblower. 

Once the complaint is registered, the relevant 
departments are directly notified to investigate 
each occurrence, ensuring the confidentiality 
of information and full compliance with data 
protection legislation. 

The Compliance Board is responsible for 
investigating reports received through 
BRF's Transparency Channel, and decisions 
are based on a process that ensures 
anonymity and non-retaliation for reports 
made responsibly, as well as thorough 
investigation and decision-making consistent 
with the evidence and severity of the 
misconduct identified. In cases involving senior 
management or the Compliance department, 
the analysis of the cases is conducted by the 
Audit and Integrity Committee or by the Board 
of Directors, depending on each situation. 

The responsible board monitors weekly 
indicators on the effectiveness of the channel, 
including the number of reports opened, closed, 

and pending. The resolution times of complaints 
on the channel are also monitored, as well as 
any remedial actions and sanctions resulting 
from investigations into the complaints. 

In 2023, we recorded 916 closed investigation 
cases, with approximately 30% of cases being 
deemed valid, resulting in remedial action  
and potentially sanctions against employees.

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governance

ethics and compliance 
risk management

Complaints registered - Total

Fraud

Behavioral

Total

2021

685

2,471

3,156

2022

728

2,617

3,345

2023

869

2,962

3,831

Note: The total number of reports registered in 2022 has been corrected compared to the 2022 
Integrated Report version.  GRI 2-4 

Complaints registered - Division by subject 
GRI 406-1

Fraud involving clients

Robbery, theft or embezzlement

Fraud involving suppliers

Fraud from violation of Policies and Procedures

Preferential Treatment and Conflict of Interest

Improper sharing of Information

Harassment

Discrimination

Others

Total

2021

2022

2023

93

63

113

169

38

46

465

55

69

44

89

235

60

65

564

78

97

59

103

290

83

57

678

104

2,114

2,141

2,360

3,156

3,345

3,831

Note: The total number of reports registered in 2022 has been corrected compared to the 2022 
Integrated Report version.  GRI 2-4 

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governance

ethics and compliance 
risk management

Negotiations 
GRI 406-1

Penalties

Warning

Dismissal

Suspension

Cases under investigation

2021

2022

2023

616

Cases closed - 2023

Behavioral

Fraud

Total

2021

317

198

111

8

2022

301

210

81

10

2023

406

241

128

37

2,038

1,542

Valid

1,232

280

1,512

Unfounded

2,609

636

3,245

Total

3,841

916

4,757

To learn more, access BRF's Transparency and Integrity Report  
(https://www.brf-global.com/sobre/etica-e-integridade/como-atuamos/)

Transparency Channel contacts by market 

South Africa:  
080 098 0081 

Saudi Arabia:  
800 814 7002 

Austria:  
0800 281118 

Brazil:  
0800 450 0000 

Qatar:  
00800 100 879 

Chile:  
1230 020 6846 

China: 10 800 713 1499 (N) 
              10 800 130 1430 (S) 

United Arab Emirates:  
800 0320778 

Japan:  
0800 222 2090 

Kuwait:  
965 2227 9505 

Oman:  
800 74471 

Singapore:  
800 492 2433 

Turkey:  
0800 621 0202

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governance

ethics and compliance 
risk management

conflicts of interest 
GRI 2-15

In addition to expressly addressing the topic 
of Conflict of Interest in our Transparency 
Manual, which 100% of employees are informed 
about and trained on, we have Corporate 
Policies on Conflict of Interest and Related 
Party Transactions. These policies outline 
the roles and responsibilities of key areas 
for controlling the issue, as well as discuss 
the main guidelines that must be followed by 
all Company employees and their business 
partners.  GRI 205-2 

The topic is also addressed in BRF's Business 
Partner Code of Conduct, which requires 
mandatory acceptance by our company's 
partners. For this purpose, self-declaration 
forms for Related Parties and specific forms  
for recording conflicts of interest and 
connections with Politically Exposed Persons 
(PEPs) are available for each of the internal  
and external audiences.

Key members of management must annually fill 
out and update, as per SoX Controls, the Related 
Party Declaration, providing information about 
individuals and entities related to them and any 
transactions between these individuals  

and BRF. To avoid potential conflicts, before 
hiring business partners and engaging  
in potential mergers and acquisitions,  
a reputational analysis of the entities  
is conducted to ensure integrity in all  
our relationships.

tax management 
GRI 207-1, 207-2 

We maintain a tax management characterized 
by strong fiscal governance and in accordance 
with the guidelines established for the area, 
aligned with the directives of the responsible vice-
presidency, the Board of Directors, and advisory 
committees.

The Tax Committee plays a role in deliberating 
on relevant matters involving risks, tax 
planning, participation in amnesty programs, 
filing lawsuits in tax litigation, the impact of 
new legislation, and other tax-related issues 
that pose a risk to our image or may have 
repercussions in civil and criminal spheres. 
The Board of Directors acts as the highest 
authority, requiring approval for tax-related 
matters involving capitalization, establishment, 
dissolution, spin-offs, mergers and acquisitions, 
and incorporations of/with group companies 
and corporate restructuring.

Our Tax Management Policy aims to provide 
greater transparency to the market regarding 
the approach we adopt in managing tax matters 
sustainably and always prioritizing ethics, 
transparency, and integrity.

We continuously seek recognition and 
maintenance of anti-bribery certifications, in 
line with best practices, to demonstrate and 
emphasize to all stakeholders that we meet 
technical requirements and have effective 
policies, procedures, and controls to prevent, 
avoid, and combat bribery practices, promoting 
an ethical and healthy environment, in line with 
our commitment to integrity and transparency. 

We operate in compliance with all international 
and local tax legislation. To ensure legal 
compliance, we review our taxes quarterly 
through independent auditors. Aware of 
the impact taxes have on the economic 
environment, we conduct our tax strategy 
based on principles such as transparency 
and integrity. The Tax Board analyzes and 
manages the tax impacts of current and future 
operations and commercial transactions based 
on business logic and considering a long-term 
sustainability perspective connected to various 
business areas. 

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governance

ethics and compliance 
risk management

Tax risks can be identified through customer 
inquiries or from BRF departments regarding 
adopted procedures, project meetings 
regarding new businesses, changes, expansions, 
tax inquiries, and periodic reviews conducted 
by the tax management team (application of tax 
benefits). Reports of concerns and unethical 
behavior reach the Compliance team through 
the Transparency Channel – a confidential, 
freely accessible channel not only for 
company employees but also for third parties 
and available in Portuguese, English, Spanish, 
Turkish, French, and Arabic.

Processes are reviewed whenever any  
operational procedure is found to be subject to 
tax inquiries. The Compliance Management 
is responsible for analyzing the process and 
identifying any potential risks, proposing 
improvements, and determining the 
appropriate corrective actions.

The analytical role is carried out through the 
evaluation of SOx and NOx controls by the Tax 
Board, review by external auditors - who report 
any identified risks through a report called the 

Internal Controls Letter - and reports issued 
by "big four" audit firms and law firms hired to 
provide opinions on potential risks and the best 
ways to mitigate them.

We benefit from ICMS subsidies granted by 
state governments, namely: the Industrial and 
Commercial Development Program of Mato 
Grosso (Prodeic), the Development Program 
of the State of Pernambuco (Prodepe), and the 
Participation and Industrialization Promotion 
Fund of the State of Goiás (Fomentar). 

These incentives are directly linked to the 
operation of production units, job creation, 
and social and economic development. During 
the reporting period, the subsidy amounts for 
investment totaled R$ 349,000. 

All amounts only refer to subsidies received in 
Brazil, and there are no other forms of financial 
support received.  GRI 201-4 

find out +
In our Policy

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governance

ethics and compliance 
risk management

risk management

Our Corporate Risk Management Program 
(CRMP) guides the actions of all areas of the 
Company to identify, measure, and mitigate 
potential damages. The risk governance 
of BRF is organized into three lines, based 
on the international standard ISO 31000, 
the framework issued by the Committee of 
Sponsoring Organizations of the Treadway 
Commission (COSO), and the model proposed by 
the Institute of Internal Auditors (IIA), as shown 
in the following chart.

The Risk Management Program operates as a 
continuous cycle, where signals for updating 
or modifying factors and risk exposure can be 
communicated by the risk owners to the board. 
In the formal process, we share the Risk Map 
with the Board of Directors at least once a year. 
In 2023, we presented twice to the Finance and 
Risk Management Committee, an advisory body 
of the Board of Directors. The last meeting on 
the subject was in September 2023.

1st line: Management 
 Comprised of Risk Owners (Vice Presidents and their direct 
reports from their respective areas); Focal Points (employees 
designated by the Risk Owners to be the point of contact for 
the Risk Management Board in their team); and employees, 
who participate in training activities and disseminate the risk 
culture at BRF.

2nd line: Management 
This consists of the Global Board of Risks, Internal 
Controls, and Controllerships, responsible for establishing 
methodologies, guidelines, and the risk management 
process, as well as continuously monitoring the evolution 
of risks. This second line reports to ComEx, the Advisory 
Committees and the Board of Directors.

3rd line: Audit 
This structure includes Global Board of Internal 
Audit, which independently, impartially, and 
timely evaluates the effectiveness of risk 
management and governance processes.

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governance

ethics and compliance 
risk management

In 2023, the Risk and Controls area took on the leadership 
of the Operational Controllership area of the units, which 
represented an increased focus on control. In practice, 
this movement represents an advancement in the risk 
management strategy, with execution much more supported 
by the predictability of potential damages to the Company, 
whether they are reputational, financial, or legal. For 2024, 
the plan is to consolidate this culture of control from the 
operational frontlines.

advancements in the 
regionalization model of 
blockages

In 2023, BRF focused its efforts on various 
market monitoring initiatives and actions 
related to avian influenza. Throughout the 
year, no cases were recorded in commercial 
poultry in the country, but cases in wild animals 
sparked speculation. Our collaboration with 
institutional and sector partners has advanced 
the adherence of new countries to the 
regionalization model of blockages, similar to 
that of the United States. In case of confirmation 
of avian influenza outbreaks in commercial 
farms, exports are temporarily blocked only 
from the State where the farm is located, 
not from the entire country. The movement 
represents a significant decrease in the impact 
on BRF's business and also on the entire 
Brazilian poultry segment.

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our main risks 

Risks
Climate risk 
TCFD-2.a, TCFD-2.b, 
TCFD-3.a, TCFD-3.c, 
SASB-FB-MP-440a.3, 
GRI 2-25, 201-2

governance

ethics and compliance 
risk management

Financial Capital

Description

We consider the potential effects of climate change on our operations and supply chain and recognize vulnerabilities 
associated with natural resources and agricultural products essential to our activities. The main risks associated with the 
topic are related to changes in temperature and rainfall patterns, including droughts and natural disasters, which can 
affect agricultural productivity, animal welfare, and the availability of water and energy. These factors can adversely impact 
our costs and operational results, including increasing the price of agricultural commodities. We can also be impacted by 
climate change in programs or environmental/ESG certifications linked to reducing exposure to climate change. Other 
relevant factors associated with the climate are our dependence on electricity in operations (exposure, therefore, to 
fluctuations in energy costs or issues of interruption or supply crisis); and regulatory changes, such as carbon pricing or 
taxation and changes in legislation for greenhouse gas emissions in Brazil and other markets where we operate.

Material topics and KPIS

Opportunities

How we manage

Climate change, water 
and energy. 

Our operations depend on the use 
of energy sources. In this sense, we 
started to invest in the construction of 
self-producing parks of energy from 
clean sources. In addition to ensuring 
energy supply at our sites and mitigating 
greenhouse gas emissions, these 
investments bring economic opportunities 
by providing more competitive production 
values and potential cost savings over the 
next 15 years.

We make public commitments to maximize our 
contribution to combating climate change. In addition 
to the commitment to be Net Zero by 2040, we have 
goals related to energy consumption from clean 
sources and reduction in water consumption. We have 
significantly evolved in control measures to ensure the 
traceability of grains from the Amazon and the Cerrado 
in favor of a deforestation-free chain and low impact 
on biodiversity, using geospatial technology and data 
science with an investment of approximately R$ 618 
thousand reais per year.

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governance

ethics and compliance 
risk management

our main risks 

Risks
Tax

Description

Changes in tax laws or their interpretation may increase our tax burden and, as a result, 
adversely affect our results of operations and financial condition. In addition, disputes 
regarding the offsetting of tax credits and the use of tax incentives may pose risks to 
the Company's reputation.

Opportunities

How we manage

The main tax processes are 
periodically reviewed by 
the Internal Audit and by 
independent auditors, in 
order to safeguard the entry 
into aggressive or evasive tax 
policies that may generate 
risks for the Company and its 
stakeholders.

The tax strategies adopted by BRF consider the mitigation of risks to 
corporate reputation, and transactions between group companies are 
subject to the Related Party Policy and, therefore, to the transfer pricing 
laws and regulations of each country or region where the related parties 
are domiciled. We also have a Tax Management Policy that establishes 
guidelines, roles and responsibilities related to tax compliance, a topic 
that the management of direct taxes and indirect taxes assumes the 
role of ensuring compliance with the legislation in force at the federal, 
state and municipal levels; reducing risks and improving our internal 
processes (learn more in our Related Party Transactions Policy and the 
Tax Management Policy). Furthermore, we have a matrix of SOX and NOX 
controls in the Tax Department, the purpose of which is to guarantee the 
accuracy of the information. The strategic topics and initiatives connected 
to taxation are evaluated by the Tax Committee whilst the Vice-President of 
Legal and Compliance, Vice-President of Finance and the directors of the 
department have the power of voting. If necessary, these issues are the 
object of decisions taken by the committees and/or corporate bodies.

find out +
To learn more, see our 
2023 reference form

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our main risks 

Risk

Description

How we manage

Opportunities

Environmental 
compliance and access 
to hydro and energy 
resources 

Natural capital

The impact of water scarcity also occurs, 
significantly, throughout our production chain, 
especially with regard to grain irrigation for 
animal feed production, animal watering or our 
production processes.

We have adopted a series of guidelines for measuring the water 
vulnerability of our plants, to monitor our consumption, to 
rationalize water usage in our processes, for corrective actions, 
and also for contingency plans when the risk materializes, as well 
as prioritizing investments for water supply to our production 
units, in order to increase the capillarity of our measurements and 
for the reuse and reuse of this resource.

To evolve and enhance our water management, 
maximizing water reuse and recycling, increasing 
the granularity of our measurements, eliminating 
waste, and seeking technologies to rationalize 
water usage.

governance

ethics and compliance 
risk management

Foreign exchange and 
political-economic risks

Financial capital

The geopolitical challenges and uncertainties 
arising from the conflict between Russia and 
Ukraine may have a material adverse effect on 
the global economy, logistics, prices of certain 
materials and commodities, and our business. 
The scenario of high interest rates and a still 
devalued real – with the dollar closing the year 
at around 4.85 reais – presents risks that may 
negatively impact our competitiveness and 
results generation, as many commodities we use 
have their prices linked to the dollar.

We continuously monitor the contexts of the markets where we 
are present through consulting, local monitoring, associations, 
and other mechanisms. We manage a portion of our foreign 
exchange rate risk through derivative instruments in foreign 
currency and future cash flows from exports in US dollars and 
other foreign currencies.

The opportunities involve strengthening business 
intelligence tools and diversifying our global 
operations to minimize exposure to specific 
markets and risks.

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our main risks 

Risk

Description

How we manage

Opportunities

Market trade barriers 
and protections

Stricter trade barriers in key export markets 
could adversely affect our operational results.

governance

ethics and compliance 
risk management

Countries like Russia and South Africa have a history of raising 
trade barriers to imports of food products. Developed countries 
use direct and indirect subsidies to increase the competitiveness 
of their producers in other markets. For example, the European 
Union has adopted a quota system for certain poultry products 
and prohibitive tariffs for other products to mitigate the effects 
of lower production costs in Brazil on European producers – and 
is evaluating new regulations. To overcome these challenges, we 
monitor international movements and strive to ensure assertive 
planning of supply, demand, and production, both in Brazil  
and abroad.

We remain focused on the evolution of our 
processes and on ensuring the trust of 
authorities, as well as on plant certification 
and active participation in trade agreements 
beneficial to our business and the needs of 
different markets. We monitor the markets in 
which we operate through consulting, local 
monitoring, associations, and other mechanisms, 
while also reinforcing our processes for high-
value-added products.

Data protection  
and cybersecurity

Financial capital

We are subject to risks associated with non-
compliance with applicable data protection laws, 
which could negatively impact us through the 
imposition of fines and other types of sanctions. 
Violations, interruptions, or failures of our 
information technology systems (including as a 
result of cyber security attacks) can disrupt our 
operations and negatively impact our business 
and reputation.

We constantly work to maintain the security of our technological 
environment and the protection of our assets. We adopt a 
comprehensive approach that involves technologies, policies, and 
contingencies. We regularly train our employees on information 
security practices, engaging them in preserving cybersecurity and 
the integrity of our data.
To meet the growing regulatory demands and ensure the 
protection of the data we handle, we have developed a program 
that includes measures for identifying and classifying personal 
data, consent management, protection against data security 
threats, and constant monitoring to ensure compliance with 
regulatory requirements, such as the General Data Protection  
Law (LGPD) in force in Brazil since 2020.

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our main risks 

GRI 2-25

Risk

Description

How we manage

Opportunities

Health and technical 
restrictions

Social and Natural 
Capitals

Outbreaks or fears of an outbreaks of any exotic 
diseases among animals can lead to order 
cancellations by our customers and generate 
negative publicity that may result in a decline in 
consumer demand for our products. Outbreaks 
of exotic animal diseases in Brazil may result  
in foreign government measures to close  
export markets.

On a global scale, the sanitary perspective still imposes risks of 
embargoes. African swine fever in some countries in the Americas 
carries the risk of market closures in the event of an outbreak in 
Brazilian territory. In early 2023, the Americas region experienced 
an increase in cases of avian influenza in countries such as 
Canada, the United States, Mexico, Argentina, Uruguay, Colombia, 
Chile, Venezuela, and Peru. Brazil remains free of the disease.

The quality and safety of food are non-negotiable 
assets that integrate our strategy and the BRF 
management system, permeating throughout 
our value chain. We believe that the primary 
strategy for prevention and control in sanitary 
issues is applied and effective biosecurity across 
all links of the chain.

governance

ethics and compliance 
risk management

Food safety and quality 

Social and natural 
capitals

Health and food safety risks related to our 
business and the food industry can adversely 
affect our production and transportation 
processes, as well as our ability to sell  
our products.

The Quality Policy establishes our commitment to food quality 
and safety, prioritizing compliance with legal requirements 
and meeting the needs of customers and consumers. Our 
corporate standards standardize quality across production 
units. Additionally, through excellence programs such as SEO, 
+ Excellence, and Ideal Store, we strengthen adherence to our 
standards, promoting the handling of non-conformities for 
continuous improvement of our quality system, reinforced  
by internal and external audits.

Commodities and the 
cyclical nature of the 
business

Financial and natural 
capitals

Our operating results are subject to the cyclical 
nature and volatility affecting the prices of 
commodities, poultry, and swine, which can 
adversely impact our entire business.

Both in Brazil and abroad, the industry is characterized by cyclical 
periods of higher prices and greater profitability, as well as 
periods of lower prices and reduced profitability. Therefore, we 
closely monitor industry movements and commodity volatility by 
tracking grain stocks and the climate in producing regions. This 
allows us to guide purchasing decisions and anticipate prices in 
the commodity market.

We have opportunities to gain efficiency  
and competitiveness through a strategy focused 
on valuing the interdependence between parts 
and the whole, as well as careful production 
planning and meeting the demands of different 
global markets.

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45

integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

BRF: a food giant

we act with integrity  
and simplicity

3

simple, agile and efficient 
management

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

safety as a commitment

quality is in everything we do

annexes

simple, agile and efficient management

Material topics:

SDG:

Management, transparency and tracking  
of the supply chain
Food safety

3

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46

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

Seeking innovative solutions is how we 
position ourselves in the face of challenges to 
advance in our growth journey and contribute 
to sustainable development. In this context, 
technology and innovation are essential as they 
contribute to increasing efficiency across all 
links of the BRF chain. 

We foster an environment conducive to 
innovation, capable of adapting to market 
changes and demands, always with a focus on 
efficiency and results. Through the adoption 
of innovative solutions that encompass the 
use of advanced technologies such as artificial 
intelligence, chatbots, Internet of Things (IoT), 
machine learning, and advanced analytics, 
we have made progress in various aspects. 

With advancements in applications and 
automation in Agribusiness, Industry, Logistics, 
Brazil, Commodities, and International/
Halal sectors, we are generating increasingly 
accurate data for better decision-making. The 
digitalization of Human Resources processes 
has also brought significant advances in 
efficiency, engagement, and employee 
satisfaction. Our chatbot ecosystem is already 

responsible for over 200,000 interactions per 
month, representing increased efficiency for 
our employees, customers, and consumers. 

For us, this transformation involves the 
integration of people, technologies, and 
processes, creating a substantial competitive 
advantage. The willingness to adopt new 
technologies dictates the success of our 
journey. Therefore, structuring coordinated 
work based on Change Management pillars 
has been essential. With direct involvement 
and implementation of structured Change 
Management plans, our journey has facilitated 
people's adaptation to new processes and 
technologies while also promoting an agile 
culture, driving greater resilience, adaptability, 
and collaboration. 

We also highlight the Digital Lab, a space 
dedicated to innovation. This space promotes 
co-creation, discovery sessions, and 
identification of technological opportunities, 
fostering an agile mindset to develop pilots 
and strengthen collaboration between 
departments. In 2023, we made significant 
progress with over 20 discovery sessions and 

48 experiments, where 33 of them are directly 
related to the BRF+ pillars and 15 focused on 
People, always exploring disruptive technologies 
such as computer vision, artificial intelligence, 
Internet of Things (IoT), and immersive reality. 

This integration between our initiatives, coupled 
with the human factor in transformations, 
demonstrates our ongoing commitment to 
innovation and excellence in all aspects of our 
digital transformation journey. 

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digital journey

Agro

Industry

Logistics

Commercial

AgroBRF App
•  +9 thousand 

integrated producers 
connected (Brazil 
and Turkey)

NextBRF App

•  100% of 

extension agents 
connected (Brazil 
and Turkey)

Mobility of 
maintenance
•  2,400 users in the industrial 
maintenance area benefited

•  40 maintenance items selected for 

improvement 

•  Sensing, System Vision and Weighing 

of Poultry DVZ 

•  Efficiency and Yield of a line
•   Poultry slaughter DVZ 

•  Sprinkling Carcasses
•  Yield of Swine in the carcass cooling 

chamber (UBE, LRV, TOL)

Roadnet evolution
•  1,800 routes routed per day
•  35,000 routes routed per month

BRF Central 
•  +14 thousand customers
•  6,623 services in 2023

Onelog Project
•  2,800 vehicles monitored/

day in distribution 

•  2,000 vehicles monitored/

day in primary 

Tina 2.0 
•  95% adherence of the 

commercial team
•  5% increase in sales, 
•  + 100,000 accesses to 

the App

Farm sensing
•  102 farms
•  53 integrated 
producers

•  MotorScan WEG Sensors
•  Vibration Sensing of Industrial Motors 
•  +1,000 Equipment

Commodities 4.0
•  Predictive model for 

purchase of grains, based 
in market intelligence

•  Telemetry Forestry Machines
•  Productivity, efficiency and 
digitization of tree cutting

TMS Project 
(Transportation 
Management System)
•  50 units 
•  300 carriers
•  2,500 vehicles 
•  20 areas

Sales Revamp 
Journey (Halal)
•  88% of automatically 
reconciled receivables

•  saving 528 thousand units of 

carbon paper

Point-of-sale (POS) 
opportunity
•  about 100,000 employees 

added to the POS monitoring 
network

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

agro

In our Agro 4.0 Journey, the AgroBRF 
applications have evolved and 
connect approximately 9,000 
integrated producers in Brazil and 
Turkey, allowing connected producers 
to trade their grains directly with 
BRF. They also generate real-time 
information about batch productivity, 
feed dispatch, animal housing, and 
collection for slaughter, as well as 
information on integrated producers' 
remuneration. The connection with 
our planning chain promotes greater 
accuracy in the batch cycle and 
strengthens our ESG strategy, which 
aims to generate shared income with  
the ecosystem. 

The NextBRF connects 100% of the 
extensionists (Brazil and Turkey), 
reducing time in routine operational 
activities, simplifying processes 
allowing greater interaction with 
integrated lots information, and 
facilitating the diagnosis of possible 
losses in the production process. 

case
smart data usage drives productivity  
and sustainability in the field 

We are expanding the use of technologies 
such as Internet of Things (IoT), Artificial 
Intelligence, Machine Learning, and Advanced 
Analytics in the field. In 2023, two solutions 
stood out: the first one is Farm Sensing (IoT), 
in which smart sensors and automatic scales 
monitor the real-time weight of animals, 
water and feed consumption levels, as 
well as environmental information such 
as temperature, humidity, and CO2, with a 
positive impact on animal welfare. 

Implemented in the units of Videira and 
Francisco Beltrão, the solution involves 53 
producers and 102 farms, providing direct 
benefits to integrated producers and 
extensionists through the AgroBRF and 
NextBRF applications. These platforms 
facilitate access to sensor data, allowing efficient 
monitoring and providing personalized guidance 
to promote resource efficiency. 

As part of the solution, Predictive Models are 
focused on accuracy in chicken weight across 
all units. They use technologies such as IoT, 
Artificial Intelligence, Machine Learning, and 
algorithms, considering variables such as feed 
quality, weather conditions, environment, and 
health issues. 

Technological management covers everything 
from data collection to processing, involving 
automatic integrations through devices, 
ensuring quality and high reliability in the 
information. With this accuracy, it is possible 
to identify the ideal time to remove animals 
from the field to the slaughterhouse, within 
weight ranges that meet market and customer 
demands, generating a competitive advantage 
for the Company. This more proactive strategy 
in field performance and poultry production 
provides significant benefits and results such as: 

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sustainability

sustainability platform

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socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

•  Automation and real-time 
monitoring of poultry; 

•  Optimization of the extensionist's 

routine and support for productive 
management; 

•  Reduction of manual work for rural 

producers; 

•  Autonomy for producers to manage 

and utilize the collected data, 
enabling strategic and data-driven 
decision-making; 

•  Construction of a predictive base for 
correcting performance deviation 
scenarios (use of AI); 

•  Accuracy of average poultry weight, 

aiming for cost efficiency and 
improved profitability; 

•  Animal welfare; 

The combination of advanced sensing  
and data analysis stands out as a significant 
step in BRF's digital transformation, driving 
operational efficiency, sustainability, and  
quality in chicken production. 

commodities 
Tracking the grain chain is a priority in our Net 
Zero Commitment, and the Commodities 4.0 
Journey contributes to achieving it. In 2023, the 
journey recorded advancements in traceability, 
digitalization, process optimization, advanced 
analytics, and geospatial monitoring. Among 
the highlights that directly impacted key 
business indicators (such as direct purchase 
from producers, alternative corn consumption 
volume, and ESG traceability of direct  
and indirect suppliers) are: 

The evolution of the Grain App to encompass 
the entire commodities chain, enabling the 
digitization of commercial management 
through an integrated platform and enhanced 
functionalities. This allowed for enhancing the 
performance of the field team, facilitating crop 
monitoring, visit logging, supplier ranking,  
and grain negotiation. 

The territorial intelligence and geoanalytics 
platform contributed to driving direct grain 
purchases from farmers and the purchase of 
alternative corn. With satellite mapping, big 
data, and artificial intelligence, the platform 
allows for advanced analyses and timely insights 
that assist in identifying potential opportunities 
within BRF's areas of interest, streamlining  
and enhancing the acquisition process. 

We made significant advancements in 
traceability and monitoring of grains. 
We achieved 85% traceability and socio-
environmental monitoring of direct and indirect 
suppliers in the Amazon and Cerrado biomes. 
This was possible due to the implementation 
of geospatial monitoring technologies, artificial 
intelligence, and our robust Smart Center,  
an AI-based data intelligence hub. 

Halal market  
and Sales Revamp 
Technologies have brought more efficiency to 
the time of sales representatives in the Halal 
market. Payments started to be processed 
rapidly with credit cards, payment links, and 
digitized checks, with the data integrated into 
our financial system, automatically reconciling 
88% of receivables. Automatic printed receipts 
were implemented, reducing the use of carbon 
paper forms by 528 thousand units. The 
solution simplifies the sales routine, such as 
the suggested order feature that increases 
BRF's revenue and expands the portfolio of 
value-added products. The MSL (Must Sell List) 
functionality contributes to a healthy stock level 
by facilitating FIFO sales and focusing on the 
month's goals.

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

industry 
We work on efficiently automating the 
management of maintenance routines and 
equipment inspection for 2,400 users in the 
industrial maintenance area. The goal is to 
reduce downtime on production lines and 
increase manufacturing yield. As part of the 
project evolution, we are implementing a new 
workflow for the lubrication area. Additionally, 
around 40 items have been selected to 
enhance the user experience, simplifying and 
speeding up tasks through the introduction of 
new features and adjustments to existing flows. 

We also advanced with several initiatives to 
improve our processes. In Dois Vizinhos, we 
implemented a vision system powered by 
artificial intelligence to assess the quality of 
poultry carcasses during the slaughter process. 
Additionally, we introduced sensing on the 
production lines to enhance the efficiency and 
yield of the slaughter process. 

In Toledo, we launched a Production Control 
System that provides real-time visualization 
of automatic data, allowing for continuous 
analysis and improvement of production.  
This system includes visual management  
of indicators such as Capacity, Downtime,  

and Efficiency (OEE), automatic detection 
of stops and pace variations, as well as 
automatic production counting. 

In all our plants, we implemented technology 
that allows sensing of vibration from industrial 
motors, enabling better management and 
compliance with BRF's safety standards.

We optimized forest cutting with sensing 
and telemetry as part of the Forestry Project, 
aiming to manage forest harvesting. This 
initiative involves equipment monitoring, 
digitization, and automation of the process, 
integrating it into the Forestry Management 
system, resulting in significant gains  
in efficiency and productivity.

logistics 
Another important digital transformation 
front is the Logistics Acceleration Journey, 
which throughout 2023 underwent a series of 
evolutions in digital platforms and processes, 
focusing on automation and logistical 
efficiency, resulting in positive impacts on key 
business indicators such as OTIF, Fill Rate, 
Downtime, Occupancy, Returns, Freight Cost, 
and Service Level. 

Highlights include the evolution of Roadnet 
and the Transportation Management System 
(TMS) and Onelog projects. In the first one, 
the logistics routing platform was migrated 
to a new, more advanced and robust cloud-
based version with new features to enhance 
distribution route planning. It automatically 
updates maps, provides precise locations of 
stops, and calculates key logistics performance 
indicators. With the routing of 1,800 routes per 
day and a total of 35,000 routes per month, the 
initiative increases fleet productivity, reduces 
returns and logistics costs, improves service 
levels, and reduces manual interventions. 

The TMS, in turn, aims to enhance and 
consolidate primary logistics operations, 
offering resources for transport management 
including planning, optimization, and 
allocation of loads, as well as fleet control. 
Its impacts on optimizing freight costs and 
improving service levels will benefit over 50 
units, 300 carriers, 2,500 vehicles, and 20 
involved areas. The cloud platform allows 
scalability, enabling continuous evolution, 
with the integration of machine learning for 
resource allocation efficiency and algorithms 
for scenario simulations. 

    table of contentshighlightsmessage from the leadershipsimple, agile and efficient managementsafety as a commitmentquality is in everything we doannexesawards and recognitions3about this reportBRF: a food giantintegrated  report2023we act with integrity  and simplicityFinally, Onelog is the digital platform for 
integrated monitoring of primary logistics and 
distribution operations, covering 2,000 vehicles 
in distribution and 2,500 vehicles in primary 
logistics monitored daily. Agility in decision-
making with predictive actions is enabled 

through vehicle monitoring, communication 
with drivers via app and chatbot, and real-time 
dashboard availability about the operation. 
The solution continues to evolve, constantly 
monitoring the logistics fleet to increase 
efficiency, minimizing the number of returns. 

51

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

BRF Central 
B2B digital channel that connects over 14,000 
customers and employing promotional dynamics 
and pricing strategies to deliver better margins. 

For 2024, the channel will continue to 
evolve, implementing new technologies and 
enhancing the experience and relationship with 
customers, further boosting engagement and 
digital interaction.

Tina 2.0, our field sales virtual assistant, is a 
tool that provides daily personalized support to 
promoters, sales representatives, supervisors, 
and managers. The utilization by 95% of users 
resulted in a 5% increase in sales. Highlighted 
features include the variable income simulator, 
leadership view, and invoice generation.

Point of Sale (POS) opportunity uses the  
virtual assistant Flor from RH for employees  
to report out-of-stock situations at the point  
of sale, enhancing interaction with the sales 
team. The expansion in 2023, following the 
evaluation of results and feedback from the  
pilot, demonstrates the ongoing commitment  
to improving the experience of employees  
and customers.

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

employee journey 

With emphasis on the Employee Digital 
Journey, we added improvements and 
new features to our people management 
systems, resulting in a significant reduction 
of approximately 20,000 annual hours in 
operational activities. 

The significant uptake of  the People Portal 
(Self-service, requests, and queries for 
personal data, benefits, payments, vacations, 
bank hours, performance), with over 12 
million accesses, demonstrates the success 
of our digital strategy. The Talent Website 
(Candidates and Jobs Portal) received over 
6.5 million visits, reflecting the importance of 
our platforms in promoting interaction and 
professional development. 

We use cognitive chatbot intelligence for 
employee assistance, IoT (Internet of Things) 
application for identifying movements in 
thermal environments, and OCR (Optical 
Character Recognition) for automating data 
filling and validation. Our goal is to advance 
in chatbot development, enhancing cognitive 
intelligence to include generative and audio 
capabilities. We also aim to leverage AI for 
personalized training recommendations 
and development opportunities based on 
individual preferences. 

These initiatives not only streamline our 
processes but also provide a more efficient 
and transparent experience for our 
employees, ensuring they are integrated 
and engaged in a digital, modern, and 
innovative work environment. We are 
committed to continuous evolution, using 
technology as a catalyst for a sustainable 
and successful future. 

Operational Efficiency: the reduction of steps 
and processes and the implementation of new 
functionalities have resulted in increased agility in 
hiring for operational positions, now less than 14 
days. Automation through OCR (Optical Character 
Recognition) simplified the filling and validation of 
registration information during admissions. 

Evaluation Cycles: we have reached a 100% 
coverage in the Evaluation Cycles, demonstrating our 
commitment to the continuous development of our 
employees. Technology has been the fundamental ally 
in this process, providing a comprehensive and efficient 
approach to performance management. 

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

Data Driven journey 

During 2023, our progress in the use of Artificial 
Intelligence and data resulted in more precise 
decisions, strategically aligned with the company's 
objectives. We strengthened our Data Governance 
with the implementation of actions focused on 
updating the Data Catalog, as well as the adoption  
of Data Quality Tools. 

We invested in training, offering tracks in the Digital 
Academy, such as Self BI, and promoting workshops 
for the teams. Additionally, we implemented Visual 
Management Dashboards and made indicators 
available directly on mobile devices such as 
smartphones and tablets, equipped with smart alerts, 
ensuring that relevant information is accessible  
when needed, empowering our teams for agile  
and informed decision-making. 

Our Advanced Analytics Center of Excellence (CoE) 
plays a fundamental role in advancing the use of 
artificial intelligence, leading the implementation of 
over 15 initiatives, with highlights including Commodity 
Price Prediction, Accuracy of Poultry Slaughter Weight, 
Intelligent Recruitment, Logistics Fleet Optimizer, 
Accident Prevention (Health and Safety), among 
others. These initiatives have contributed to bringing 
agility and precision to decision-making, benefiting  
the entire production chain of the company.

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Artificial Intelligence and Data Science: 15 projects in 2023

Commodities 4.0
Predictive Control Center  
(Corn Model Evolution)
The model makes predictions for 
the future price of corn, taking 
into account historical data and 
insights from the BRF team to 
analyze patterns and trends, 
allowing for projecting price 
variations based on different 
economic scenarios.

Agro 4.0
Accuracy of 
chicken weight
The predictive model anticipates 
the forecast of the average 
slaughter weight of chickens, 
per unit. Its goal is to achieve 
accuracy by ensuring that the 
weight ranges are as close 
as possible to the market's 
demand, optimizing the 
production process, and 
providing more efficient 
management.

Logistics and Supply
OTM Giro Fleet
Simulator model for 
optimization and hiring 
of Primary Logistics fleet, 
considering internal and 
external factors, supporting 
decision-making to reduce fleet 
hiring costs.

Primary Logistics 
Accident Prevention
The solution is based on 
telemetry for accident 
prevention in transportation, 
using data collected through 
devices installed in vehicles to 
identify risky behaviors that 
could lead to accidents.

People
Accident Prediction  
(Health, Occupational Safety)
The model predicts the risk of accidents in 
units, using historical information and relevant 
factors to identify risk situations that may lead 
to accidents in the manufacturing facilities. 
This allows implementing specific preventive 
measures to reduce the incidence of accidents.

Smart Recruitment
Collects and analyzes information from 
candidates, such as resumes, experiences, 
and skills, to create a ranking that identifies 
the most suitable candidates for the position.

Absenteeism Forecast  
(Francisco Beltrão)
Identification of patterns of absences and 
missing shifts by employees. Historical 
absenteeism information, individual 
employee data such as absence history, 
health profile, among others, will be 
analyzed.

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

the chatbot journey 

We started the Center of Excellence and the 
Chatbots Journey in 2019, aiming to modernize 
and optimize our internal support. We 
established a Center of Excellence responsible 
for setting standards and ensuring the quality 
of developments, and today our chatbots handle 
over 200,000 interactions per month. 

The chatbots have played a crucial role in the 
company's strategy for agility and efficiency, 
leveraging the benefits of intelligent 
automation, as well as simplifying the routine 
for our employees, clients, and consumers. 
AI-based solutions integrate with our systems, 
learn from interactions, and provide relevant 
recommendations, promoting scalability  
and innovation.  

In 2023, we expanded the use of virtual assistants in three important fronts: 

Flor from RH  
now allows our employees 
to report product shortages 
at points of sale via 
WhatsApp, expanding our 
sales force and engaging 
approximately 100,000 
employees.

We launched  
Theo,  
a recruitment 
chatbot,  
to improve the efficiency  
of the hiring process. 

Another novelty was  
Cristovão,  
a logistics chatbot  
that enhances operational efficiency. It 
enables actions such as vehicle unlocking, 
travel authorization, and trunk lock release, 
ensuring precision, agility, and greater 
safety in operations. Moreover, it automates 
trip evaluations and pre-ticket issuance via 
WhatsApp, simplifying processes, reducing 
costs, and enhancing driver management.

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chatbots ecosystem

(Data from 2023)

Sam from 
Supplies

25,880

services

Cristovão
from Logistics

+8.8 
thousand
services

Theo from 
Recruitment

+ 1,100

services

Flor from RH

1.7 million

services

Sadi.a 
(recipes)

235,900

services*

Sophia  
from Customer 
Service

76,400

services

EVA from IT

44,988 

services

Tina from
Commercial

32,150

services

BRF Central 
with

1,462 

services in  
2023 is responsible for

7% 

of sales to the 
domestic market

Analytics ITC

230services

Aira from CSC

19,520 

services

*Total number of interactions at launch, 
from 11/06/2023 to 02/25/2024.

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

main goals  
for 2024

Maintain stability in technology operations with 
availability and performance on digital platforms. 

Maintain the security of technological 
environments, mitigating cyber risks for stronger 
protection. Support the initiatives of the BRF+ 2.0 
efficiency program. 

Expand the use of Artificial Intelligence (AI) across 
various areas of the company to improve efficiency 
and decision-making; 

Expand process automation. 

Scale the Data-Driven Journey, leveraging data 
increasingly as a competitive advantage. 

Advance Change Management within  
the Company, combining the Human Factor  
with Digital Transformations.

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sustainability 

GRI 2-22, 2-23, 2-24, 2-25

The scope and size of our business bring great responsibilities for sustainability throughout the supply chain. 
We see this as an opportunity to generate positive impacts far beyond our operations. 

sustainability governance 

sustainability

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supplier and supply chain 
management

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monitoring

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The management of our sustainability is 
implemented by all areas, with the support of 
the Vice Presidency of People, Sustainability, 
and Digital, and monitored by two strategic 
committees. 

The Board of Directors delegates its monitoring 
and evaluation functions of the impacts through 
advisory committees. At the management level, 
there are dedicated cores focused on topics 
such as the environment, animal welfare, social 
responsibility, and institutional relations and 
reputation, with specific treatment for each axis. 
Based on the scope of the issue, critical matters 
are brought to the attention and deliberation of 
the Board of Directors.  GRI 2-12, 2-13, 2-16 

Sustainability Executive Committee 

Six vice presidents from areas more directly 
related to the topic accompany and discuss, 
along with a specialized consultant, the progress 
in the sustainability strategy in the Company. 
Active throughout the year, the group promotes 
quarterly meetings. 

Sustainability Committee  
of the Board of Directors

Composed of three members external to the 
Company, that meet on a quarterly basis, it 
evaluates the progress of the EESG strategy, 
including climate change, and public commitments 
of the Sustainability Platform, in addition to 
resolving on critical issues with the Board of 
Directors. Pedro Camargo, committee leader, 
has extensive experience in the agribusiness 
sector, having already held leadership positions 
in relevant institutions in the country that deal 
with environmental issues and are a reference in 
decision-making on topics such as deforestation 
and climate change. With knowledge of the sector 
and specific issues, supports BRF in fulfilling its 
commitments, leads the debates on the subject 
in the Sustainability Committee and guides the 
response to risks, opportunities and impacts. 
 GRI 2-17, TCFD 1.a, TCFD 1.b  

find out +
Know the qualifications, terms of office  
and experiences of our advisors sustainability 
on our website.

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sustainability platform

supplier and supply chain 
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and indexes

stakeholder engagement 
GRI 2-29 

Issues related to sustainability, safety, and 
the environment (SSMA, in portuguese) 
are considered in our relationship with all 
stakeholders in our operations, including 
processes involving the transportation of 
people and goods, and are integrated into the 
SSMA Management System for Transportation 
and Distribution. 

In order to report on environmental impacts and 
results on an ongoing basis to the public, our 
performance in the main environmental, social 
and governance parameters are communicated 
through the Integrated Report, results reports 
and regular communications to the market. 
In addition, our various departments maintain 
frequent and open relationships with key 
stakeholders, aiming to establish efficient 
communication and active listening.

Public

How do we engage?

Key impacts and concerns

Employees

Internal communication vehicles 
and leadership

Attraction and retaining of employees, their health  
and well-being, ethics, integrity and compliance

Integrated 
producers

Extensionists and environmental 
analysts

Innovation and technology, transparency, health  
and safety

Suppliers

Supply and Compliance Areas, 
contract managers

Product quality and safety, support for small supplier 
engagement, ethics, integrity and compliance

Capital providers

Investitor Relations and 
Sustainability Areas

Food safety, supply chain tracking, human rights  
and labor relations

Consumers

Website and social media, 
Customer Service (SAC)

Transparency, informative labels, product quality  
and safety, food healthiness

NGOs (third 
sector), press 
and sectoral 
associations

Website and social media, Press 
and Institutional Relations area, 
BRF Institute

Climate change, food safety, relationship and value 
sharing with communities, tracking of the supply chain, 
quality and product safety

Clients

Commercial areas, BRF Central

Transparency, informative labels, quality and product 
safety, food healthiness

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participation in associations 
GRI 2-28

As a global company, we also strive to contribute to sustainable development and to improve our 
practices, as well as those of our sector, through network collaboration. We establish partnerships 
with voluntary initiatives, associations, and sectoral entities.

Universities and Animal 
Welfare NGOs: BRF works in 
partnership with international 
animal protection NGOs 
and universities leading 
studies on the issue to make 
improvements to animal 
welfare in the production 
chain

sustainability

sustainability platform

supplier and supply chain 
management

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social responsibility

performance in rankings  
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Global Compact (Network Brazil): 
We have been signatories since 
2007 and members of the Steering 
Committee of the UN Global Compact 
Network Brazil since 2019. We 
are also part of the Climate Action 
Platform of the UN Global Compact 
Network Brazil and Empresa Limpa 
(Clean Company)

Sustainable 
Development 
Goals (SDGs): We 
align our Strategic 
Plan with the 
targets of the SDGs

 The Global Reporting 
Initiative (GRI) and the 
International Integrated 
Reporting Council (IIRC): 
reporting directives 

National Pact for the 
Eradication of Slave 
Labor (InPacto): An 
initiative mobilizing 
companies to combat slave 
labor in supply chains

Coalition Brazil Climate, 
Forests, and Agriculture: The 
initiative works on the protection, 
conservation, and sustainable use 
of forests as a Brazilian potential 
for mitigating climate change

Group of Institutes, 
Foundations and 
Companies (GIFE): the BRF 
Institute has been associated 
with the GIFE since 2012

MOVER: BRF is 
a member of the 
Movement for Racial 
Equality (MOVER)

 Round Table on 
Responsible Soy (RTRS): In 
2021, BRF joined the Round 
Table on Responsible Soy

Science Based 
Targets initiative 
(SBTi): BRF adheres 
to the SBTi initiative 

GHG Protocol Brazilian 
Program: the Public Registry 
of Emissions is used as a tool 
for the annual publication of 
the global inventory of GHG 
emissions, being audited by 
an independent entity 

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Climate Change, Water 
Security and Forest (CDP): this 
movement mobilizes investors, 
companies and governments 
to strengthen the collaborative 
actions related to combating 
climate change

Latimpacto: Since 2022,  the 
Institute has been part of Latimpacto, 
a Latin American network that 
mobilizes social capital providers to 
ensure more effective implementation 
of financial  and non-financial 
resources, thus generating positive, 
sustainable, and long-term social and 
environmental impact

Recycle for Brazil: BRF joined 
this platform in 2019, working 
to encourage reverse logistics 
actions together with other 
Brazilian companies

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Companies with Refugees: 
we have adhered to the UN’s 
Companies with Refugees 
Forum since 2022

ISE: this index was 
created as a tool for the 
comparative analysis 
of the sustainable 
performance of companies 
listed on the B3

 ICO2: Since 2009, the 
Company has been included 
in the Carbon Efficient 
Index (ICO2), developed by 
BM&FBovespa, in partnership 
with the BNDES

Round Table on 
Sustainable Palm Oil 
(RSPO): BRF became a 
member in 2020

Business Pact for Integrity 
and against Corruption: 
this initiative brings together 
companies engaged in 
striving for a more ethical and 
upstanding market

Instituto Ethos: an organization 
that works in defense of good 
sustainability practices in the 
business community, specifically 
in four main areas (Human Rights, 
Management for Sustainable 
Development, Integrity and the 
Environment)

CBVE – Brazilian Council of 
Corporate Volunteering: a network 
of companies, institutes, foundations, 
and confederations that work directly 
with Corporate Volunteering as a 
space for innovation, sharing, and 
creating experiences.  Since 2022, 
the BRF Institute has been part of 
the Management Committee of the 
CBVE and is one of the Organization's 
spokespeople

UN Global Compact 
Agribusiness Anti-
Corruption Collective 
Action: Founding 
member of the collective 
action in 2022, promoting 
good integrity practices in 
the agribusiness sector

UN Global Compact 
INNOVA 2030: Supporting 
company since 2021 of the 
initiative to develop young 
innovators in SDGs

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management

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materiality  

GRI 2-29, 3-1

Our materiality, that is, the list of topics considered priorities for BRF’s sustainability, was 
updated in 2022, aligned with the concept of double materiality, which encompasses both the 
implications and risks for our business (financial materiality) and our impacts on nature, society, 
and the economy. 

The process of determining our materiality involved four stages: 

Analysis of contexts and identification: through 
the analysis of sectoral documents, studies, 
publications, and internal corporate policies. 

service providers, employees, integrators, 
NGOs, the press, and sector associations. 

Consultation and prioritization: Representatives 
from our main stakeholders were consulted 
to gather their perspectives on socio-
environmental and financial impact, as well as 
the relevance of the themes for each audience. 
There were three groups. The first one focused 
on the analysis of financial materiality, with 
nine interviews with BRF leadership, five with 
investors and financial institutions, and 23 
participations in the online survey. The second, 
focused on socio-environmental topics, involved 
six interviews with external experts and 77 
participations of internal and external experts 
in the online survey. The third, focused on 
relevance perception, consisted of collecting 
over 3,000 responses through a digital survey 
of stakeholders such as customers, suppliers, 

Definition of themes, analysis, and weighting: 
Considering inputs from the previous 
stages, we mapped the main financial, 
environmental, social, and governance 
topics, taking into account impact and 
relevance. The survey results were 
weighted according to the mapping of our 
stakeholders and represented in a graph 
to highlight the relevance, criticality, and 
magnitude of each topic in terms of financial 
and socio-environmental impacts. 

Validation: The final list of priority topics, 
totaling nine subjects, underwent a validation 
process by the Sustainability Executive 
Committee, the Executive Committee, and 
the Sustainability Committee of the Board  
of Directors. 

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material topics 
GRI 3-2

Topic

Perspective and approach

Related indicators

Related SDGs

Food safety

This addresses the matter of access to food and the 
tackling of waste, with the opportunity to position 
ourselves at the heart of one of the biggest challenges 
facing our sector globally

GRI FP6, FP7, FP10, FP11, FP12, FP13 SASB FB-MP-250A.1, 
SASB FB-MP-250A.2, SASB FB-MP- 250.3, 
SASB FB-MP-250A.4

2.1, 2.2 and 2.4; 12.3; 16.6  
and 16.10a

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sustainability platform

supplier and supply chain 
management

traceability and 
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monitoring

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performance in rankings  
and indexes

Quality and safety  
of the products

This involves adherence to protocols and certifications, 
improvements and the addressing of the relevant 
sanitary risks

GRI 416-1, 416-2, 417-1, 417-2, 417-3, FP1, FP2, FP5,FP6, 
FP7

16.6 and 16.10

Human rights  
and labor relations

This covers respect for labor legislation and compliance 
with current laws, whilst also addressing any lawsuits 
and transparency in collective bargaining

GRI 401-3, 405-1, 405-2

8.3, 8.5, 8.7 and 8.8

Ethics, integrity  
and compliance

This relates to compliance with the anti-corruption and 
anti-bribery norms, laws and practices, promotion of 
the Transparency Manual and strengthening of the 
image of our business

GRI 201-4, 205-1, 205-2, 205-3, 206-1, 207-1, 207-2, 
415-1, 418-1

16.5, 16.6, 16.7 and 16.10

Animal welfare

This involves adherence to the international welfare 
certifications and protocols throughout the chain and 
the practices of BRF’s Animal welfare  Program (from 
breeding to slaughter)

GRI FP10, FP11, FP12, FP13, SASB FB-MP-260A.1, 
SASB-FB-MP-410A.1, SASB FB-MP- 410A.2, 
SASB-FB-MP-410A.3

2.5

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Topic

Perspective and approach

Related indicators

Related SDGs

Health, wellbeing 
and safety

This involves guaranteeing the wellbeing and health of 
our personnel, and caring for the mental and physical 
health of our employees and integrated producers

GRI 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-8, 
403-9, 403-10, SASB-FB-MP-320a.1, SASB FB-MP-320A.2

3.4, 3.9; 8.8

Attraction, development  
and retention of employees

This covers the actions we take to strengthen the 
image of the employer brand and encourage the 
building of careers within the Company, as well as 
tackling employee absenteeism and turnover

GRI 401-1, 401-2, 404-1, 404-2, 404-3

8.5

Management, transparency  
and tracking of the supply 
chain

This involves guaranteeing the tracking of the grain 
chain, the promotion of good practices throughout  
the value chain and good practices in the management 
of biodiversity

GRI 204-1, 301-1, 301-3, 308-1, 308-2, 407-1, 408-1,  
409-1, 414-1, 414-2, FP1, FP2, FP5,SASB FB-MP-160A.1, 
SASB FB-MP-160A.2, SASB FB-MP- 160A.3,  
SASB-FB-MP-430A.1, SASB-FB-MP-430A.2

2.3; 2.4; 2.a; 2.c; 8.5; 8.7; 8.8; 
12.2; 12.3; 12.4; 12.5; 12.7; 
12.8; 13.3; 13.b; 15.1; 15.2; 
15.3; 15.5; 15.9; 15.a; 15.b

Climate change,  
water and energy

This involves the efficient use of natural resources, 
thereby preparing ourselves for different climate 
scenarios and any alteration in the availability of 
resources, as well as actions already under way that  
will allow us to achieve public environmental 
commitments and extend our good practices  
to the other links in the chain 

GRI 201-2, 302-1, 302-2, 302-3, 302-4, 303-1, 303-2,  
303-3, 303-4, 303-5, 304-1, 305-1, 305-2, 305-3, 305-4, 
305-5, 305-6, 305-7, 306-1, 306-2, 306-3, 306-4, 306-5 
SASB-FB-MP-110a.1, SASB-FB-MP-110a.2, SASB-FB-MP- 
130a.1, SASB-FB-MP-140a.1, SASB-FB-MP-140a.2, SASB 
FB-MP-140A.3, SASB-FB-MP-440a.1, SASB-FB-MP-440a.2, 
SASB-FB-MP-440a.3, TCFD-2.A, TCFD-2.B, TCDF-2.C,  
TCFD-3.C, TCFD-4-B

2.4; 6.3, 6.4, 6.5 and 6.6; 7.2, 
7.3; 9.4; 12.2; 13.1, 13.2

* The topics apply both within and outside the Company. The list of material topics has been altered in relation to the 2021 cycle. These are: Climate change, water and energy; Animal welfare; Human and 
organizational development; Ethics and transparency; Food waste; Packaging and recyclability; Food safety; Biodiversity; Social Responsibility; and Innovation and technology.
** The topic involving our relationship with the neighboring community continues to be very important for BRF, despite not having been included in the current materiality, due to the global and domestic 
scenario and the increased importance of topics such as food security

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sustainability platform

Our Sustainability Platform, based on six strategic pillars, 
presents commitments made to our stakeholders. 

2

Climate change 
•  Sustainable Grain Purchases 
•  Renewable Energy 
•  Low-carbon Agribusiness 
•  Operational Efficiency 

find out +
about Climate 
change on 
page 127.

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4

Natural resources 
•  Eco-efficiency of natural 

resources (water and energy) 

•  Energy from clean and 
renewable sources 

find out +
about Natural 
Resources on 
page 121.

6

Circular Economy and 
Waste Management
•  Reverse Logistics 
•  BRF Ingredients 
•  Recyclable Packaging 

find out +
about Circular 
Economy and Waste 
Management on 
page 137.

1

Supply Chain 
Management 
•  Monitoring and Supply Chain Program
•  Sustainable Innovation
•  Traceability and Control of Origin

find out +
about Supply  
Chain 
Management 
on page 68.

3

Animal welfare
•  Global Animal Welfare Program 
implemented throughout the 
BRF's value chain 

•  11 public commitments 

dedicated to Animal Welfare 
agenda

find out +
about Animal 
Welfare on 
page 113.

5

Social Responsibility 
•  Diversity and Inclusion 
•  Community 
•  BRF Institute (IBRF)

find out +
about Social 
Responsibility on 
page 80.

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commitments & results 
GRI 2-23, 2-24, 303-5, FP10

The commitments of our Sustainability Plan translate metrics, indicators 
and objective goals associated with our EESG material topics. In addition, 
they respond to the challenges and main topics addressed within the latest 

materiality of the Company. The goals prioritized to compose the variable 
compensation of executives in 2023, including the CEO, are Net Zero and 
Water.

Commitments

Animal welfare

Term

Status 2023 Highlight

To ensure the non-use of growth-inducing antibiotics  
in the livestock chain

Recurrent

100%

BRF has not used antibiotics to stimulate growth in animals since 2019.

Zero tolerance for animal abuse, either through abuse  
or neglect

Recurrent

100%

Since 2020, BRF has committed to not tolerate animal mistreatment. All operations are verified, and in case  
of suspicion, the cases are investigated.

To ensure that 100% of the swine raised at BRF do not 
undergo clipping or trimming of teeth

2021

100%

This procedure is only performed in exceptional circumstances, when the breeding animals’ welfare  
is compromised.

To ensure that 100% of the swine raised at BRF are not 
identified through mutilations

2021

100%

Since 2021, we have met the commitment through the use of earrings and tattoos in swine farmed  
by BRF globally.

To ensure that 100% of male swine are not surgically 
castrated

2022

100%

After 3 years of research, in 2022, the methodology for castration of male swine was changed from surgical 
castration to immunocastration. When surgical castration is necessary, it is performed with anesthesia.

To ensure that 100% of the poultry in the integration 
system globally are cage free

2023

100%

In the first quarter of 2023, we fulfilled our commitment to ensure 100% of cage free poultry in the integration 
system in Brazil and Turkey.

To certify 100% of the manufacturing units in animal 
welfare

2025

88%

In 2023, 100% of BRF units in Brazil were third-party certified by auditors with PAACO credentials.

Globally use only cage-free chicken eggs in the industrial 
food process 

2025

96.3%

In Brazil operations, the commitment has been fully met since 2020. In Turkey, in 2022 we made progress  
in meeting the indicator, and in 2023 we sought suppliers to fully meet the commitment.

To ensure the use of painkillers for 100% of swine tail 
docking procedures 

2025

0%

Conducting initial tests to understand the effectiveness of the products being developed to meet the 
commitment.

To use environmental enrichment in 100%  
of the integration of poultry and swine

2025

100% turkey,
14.2% pork,
8.6% chicken

In 2023, we advanced in the implementation of enrichment from 2.3% to 11.9% in swine and from 1.85%  
to 8.6% in chicken, with progress in implementing the use of tools in the chain of broiler chickens and swine 
farming.

To implement 100% collective gestation stalls for swine sows 
until 2026. From 2023, all new accommodation projects  
of swine sows will be in the copper and loose model

2026

55.9%

In 2023, we adapted 100% of the sow housing to the group gestation system at the Concórdia unit  
in Santa Catarina.

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Commitments

Ensure traceability

Term

Status 2023 Highlight

To ensure traceability of 100% of purchased grains  
in the biomes where we operate

2025

84.94%

In the calculation of all biomes, we achieved 99.9% traceability of direct and 79% of indirect suppliers.

To ensure traceability of 100% of the beans acquired  
from the Amazon and the Cerrado

2025

84.97%

During the year, we achieved 100% traceability of direct grain suppliers and 77% of indirect ones  
in the Amazon and Cerrado regions, which represent 62% of the purchased volume.

Food waste 

To promote education to reduce food  
waste to 1.5 million people globally 

2030

756.000

352 thousand people reached in 2023 through social media posts, events, activation in cafeterias  
and volunteer activities.

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Communities

To invest R$ 400 million in communities

2030

R$ 80 million

Diversity

To reach 30% of women in top leadership positions

2025

24%

Public sector commitment to fight racism

2030

27%

In 2023, the total invested amount was R$ 1.5 million, with emphasis on donations of over 88 tons of proteins 
aimed at expanding access to food and food security in territories where BRF has operations. Part of the 
resources was also allocated by BRF in the Matchfunding Campaign "SOS Rio Grande do Sul," organized by the 
BRF Institute to support the victims of the floods that affected Lajeado.

In addition to affirmative actions with quotas in development programs and educational incentives, there was 
progress in the global program Lead Like a Woman, aimed at developing women identified for leadership 
positions, with a duration of four months. In 2023, this program was made available to female employees  
in the international market.

Since 2021, along with nearly 50 companies from various sectors, BRF has been participating in the Movement 
for Racial Equity (Mover), which aims to combat structural racism and promote racial equity. In 2023, in 
partnership with Mover, we offered fully funded English scholarships for approximately 1,300 employees.

Packaging

To have 100% recyclable, reusable  
or biodegradable packaging

2025

88%

88% of the company's global packaging volume is recyclable, reusable, or biodegradable, which represents 
62% of the number of specifications used. In 2023, we move forward in the technical development of 10 new 
technical specifications internationally. 

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sustainability

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supplier and supply chain 
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performance in rankings  
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Commitments

Natural Resources

Term

Status 2023 Highlight

To reduce the BRF water consumption indicator  
by 13%

2025

8,41%

In Brazil, the percentage of reuse increased from 11% to 16% (from 2020 to 2023), with the evolution of 
indirect reuse application, the reuse of cleaner areas for dirtier ones, and the installation of a reverse osmosis 
system for treated effluent reuse. We concluded the year 2023 with 100% of our industrial and agricultural 
plants having implemented Water Management routines, and with over 75% of industrial operations 
measuring all macro processes, increasing the coverage of measurements to enhance  
water consumption management.

To increase by 50% the electricity sourced  
from clean sources 

2030

8%

In 2023, 8% of our electricity consumption was supplied by clean energy, with proven traceability, of which 4% 
was self-generated. In December, these numbers reached 16% and 14%, respectively.

Greenhouse Gas 

To implement a line of carbon neutral products

2021

3 SKUs carbon 
neutral

In 2021, we met our goal with the launch of the first plant-based carbon neutral chicken in Brazil. In line with 
our Net Zero strategy, and with the aim of expanding commercialization of plant-based products, in 2023 
Sadia’s portfolio now includes three zero carbon items: cauliflower wings; vegetable nuggets and vegetable 
protein nuggets.

NET Zero

2040

21%

Science and innovation

We ended the 2023 cycle with a 21% reduction in total emissions linked to Scope 1 and 2, when compared 
to the 2019 baseline, mainly motivated by the prioritization of renewable energy consumption, with proven 
traceability. Compared to 2022, the sum of Scopes 1 and 2 increased 6%, due to the higher incidence  
of forest fires. 

100% of new product innovation projects adhere to BRF’s 
sustainability indicator

2022

100%

Since 2022, we have implemented a new EESG assessment protocol in the approval flow of new product 
innovation projects that include criteria related to water, packaging, animal welfare and social responsibility.

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supplier and supply chain management 

GRI 2-23, 2-26, FP1, FB-PF-430a.2

sustainability

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In our supplier chain, we have companies of various profiles, sizes, and segments 
in Brazil and in the other countries where we operate. They are divided into four 
macro categories: supplies, logistics, commodities, and integrated producers. 

Integrated producers 

about  
9,500  
in Brazil and Turkey.  
In Brazil, they are  
spread across  
seven States  
and supply  
24 units  
of chickens, turkeys,  
and swine.

The integrated 
producers contribute 
directly to the 
improvement of the 
HDI in the regions 
where we operate, 
according to a study by 
EMBRAPA.

We have an exclusive 
methodology for 
evaluating sustainability 
in integration, the 
Sustainability  
Check List.

We implemented the 
integration system 
in Brazil in the 1960s.

100%  
of our integrated producers 
were included in the actions 
of the Chain Monitoring 
Program related to 
sustainability, compliance, 
legal compliance, and respect 
for human rights.

Our evolution in partner management involves 
incorporating socio-environmental premises, and 
in 2023, 100% of the 1,505 new partners in Brazil 
were selected based on these criteria.  
 GRI 308-1, 414-1 

In this year, our volume of purchases from 
Brazilian1 suppliers amounted to 94.76% of the 
total budgeted for the period, surpassing the mark 
of R$ 9.5 billion. In 2022, this percentage had been 
90.81%. In Saudi Arabia, the United Arab Emirates, 
and Turkey, these percentages were, respectively, 
60%, 31%, and 95%.  GRI 204-1  

We are committed to working to facilitate access to 
the necessary resources for the modernization and 
qualification of operations for the companies and 
producers in our value chain. 

¹ In our definition, Brazilian suppliers correspond  
to the "local supplier" category.

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supply chain monitoring program 

GRI 308-2, 408-1, 409-1, 414-2, FP1

Our Supply Chain Monitoring Program aims to ensure that our quality and sustainability standards are 
replicated by our suppliers around the world. Structured to support the evolution of our partners and 
strengthen the control of socio-environmental risks, it covers everything from grain procurement to 
freight and logistics services, with quality audits, dissemination actions of BRF's Business Partner Code 
of Conduct, consultations of public data, and analysis of contractual requirements. 

Some of the requirements demanded by the program include: 

BRF Partner Code of Conduct: 
dissemination of the document, which 
establishes the rules and ethical 
and socio-environmental behaviors 
expected from those who work with us. 

Human rights and labor practices: 
Our Corporate Human Rights Policy 
prohibits the practice of working in 
degrading, forced, or undignified 
conditions, especially child labor. 

Public lists: we consult biweekly 
information from public lists of 
entities such as the Brazilian Institute 
of the Environment and Renewable 
Natural Resources (IBAMA), Ministry 
of Labor and Employment (MTE), 
and National Register of Irregular 
Companies (CEIS), in order to identify 
suppliers with irregularities. In this 
case, the registration is blocked until 
regularization/negative certificate. 

Animal welfare: required from both 
integrated producers and service 
providers in transportation and 
logistics, extending to all who come 
into contact with live animals. 

Self-assessment: all suppliers 
complete a checklist/questionnaire 
with technical information. 

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integrated producers 
GRI FP1

Integrated producers are an important link 
in our production chain. We provide them 
with animals, feed, technical assistance, 
transportation, slaughter, and all the necessary 
products for animal husbandry. In return, the 
producer provides facilities that meet hygiene 
standards, labor, animal welfare, and quality of 
life. Many of these producers have been in a 
relationship with us for over 20 years. 

The integrated production system ensures that 
rural producers operate in a fully integrated and 
regionalized manner. The management on the 
properties is carried out by trained individuals 
who are responsible for ensuring compliance 
with animal welfare and safety standards, 
including temperature, humidity, and density 
levels. Producers receive ongoing training, 
ensuring excellence in their work development, 
and they also have the support of our technical 
team at BRF to assist them. In the environmental 
sphere, we have a specific area for control and 
management to monitor suppliers along with 
extensionists, collaborators linked to agriculture 
who periodically visit the rural properties 
designated for animal production. Find out more 
in Animal Welfare.

We disseminate among these business partners 
the BRF Transparency Manual and the Supplier 
Code of Conduct. The documents cover social 
and environmental aspects, ethics, compliance, 
operational eco-efficiency, and respect for human 
rights. Our rural extension team periodically visits 
100% of the properties to assist and provide 
guidance regarding areas of need. 

In Brazil, 100% of integrated producers and 
100% of business partners candidates are 
subjected to a sustainability assessment, based 
on the Standard of Agricultural Expansion  
and Growth.

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checklist for inclusion  
of integrated producers

To be admitted and remain in our integrated program, producers need 
to meet a list of requirements, including: 

1. Scale:  
The producer must have a minimum scale. 

2. Volume produced in the period:  
The integrated producer must have produced a minimum of batches  
in the period. 

3. Environment:  
It is a prerequisite that the producer is in compliance with their 
environmental obligations. In the absence of licenses or the occurrence 
of any environmental incident under the responsibility of the producer, 
he is excluded of the program.

4. Property safety structure:  
Compliance with the minimum safety conditions provided for in the 
Poultry, Swine and Catch Safe Practices Manual. 

5. Relationship:  
Relationship with the teams and the community; participation in events, 
training and meetings promoted by BRF; compliance with technical 
recommendations; updating and execution of agricultural contracts,  
as well as the non-existence of legal proceedings.  

6. Sustainability Checklist:  
Compliance with the expected criteria, with the possibility of generating 
action plan and monitoring in cases of non-compliance.

Integrated Highlight program 

Each year, the Outstanding Integrated Producer 
Program evaluates our producers based on 
zootechnical and socio-environmental criteria, 
as well as production practices. The scores 
range from zero to 100 and are calculated 
by adding the performance on zootechnical 
indicators and the Sustainability Checklist. 

Top performances are recognized with financial 
bonuses and receive the BRF Outstanding 
Integrated Producer Award. 

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sustainability checklist 

The Sustainability Checklist is an evaluation 
model for the properties of our integrated 
producers and one of the factors that 
compose the assessment score of the 
integrated producer in the Outstanding 
Integrated Producer Program. The participants 
are evaluated on issues linked to quality, 
environmental management, labor and human 
and economic rights, including business 
continuity. Then they pass by individual 
assessment and receive improvement plans 
and compliance with requirements.

The Checklist is periodically reviewed to confirm 
the status of the property, both due to the 
emergence of new technologies and changes 
in legislation, as well as the Company's strategic 
objectives. The Checklist application is outlined 
in the Agricultural Expansion Manual and in the 

Operational Excellence System (SEO) within the 
Agricultural Expansion Norm and Operational 
Excellence System (SEO).

Since its implementation in 2010, the average 
score achieved on the Checklist has shown 
continuous improvement. In 2023, it achieved 
86.52 points compared to 85.15 in 2022. In 2019, 
the average was 80.30 points. The progress is the 
result of the support provided by the agricultural 
team, especially the extensionists, who visit the 
properties monthly and are continuously trained 
in environmental standards by environmental 
analysts. They guide the producers regarding 
BRF standards and major challenges faced, 
as well as the assessment upon entry of 
new integrated producers conducted by the 
expansion team, where compliance with the 
checklist is one of the criteria used.

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environmental route 

Another important tool is the Environmental 
Route, outlined in the Operational Excellence 
System (SEO). Through it, all producers are 
annually analyzed through an environmental 
verification checklist. The evaluation, conducted 
by an extensionist via an application, checks 
compliance with, for example, the Rural 
Environmental Registry (CAR), licenses, permits, 
legal requirements, solid waste management 
and disposal, and treatment of effluents and 
waste, among other items. Our environmental 
analysts replicate the route taken by the 
extensionists every semester, on a sample 
basis. This review is complemented by an 
environmental report issued approximately 
180 days before the expiration of the license, 
aiming to identify in advance if there are 
any impediments to the renewal of the 
environmental license. 

The evaluation by environmental analysts is 
also a necessary condition for expansions and 
construction of new accommodations. Non-
compliance with legal obligations results in the 
cancellation of expansion or housing. 

The Sustainability Checklist and Environmental 
Route can generate action plans, which are 
monitored by extensionists, to address the non-
compliances found. 

The controls and governance related  
to producers involve compliance assessments  
to analyze whether they fall within the definition 
of Politically Exposed Persons and to identify  
any conflicts of interest (such as ownership  
or family relationships with BRF employees  
and/or suppliers). 

There is a specific action plan for partners 
involved in the category of loading poultry, 
a process known as "catching." The Legal 
Catching Program aims to establish and comply 
with procedural and legal standards for this 
activity, as well as to assess innovation for the 
automation of loading and unloading trucks, 
improve safety/structure conditions, monitor  
the process, and strengthen partnerships  
with suppliers.

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annexes

health, 
transportation 
and technical 
assistance

integrated production chain 

In our Vertical Integration structure, all 
points in the chain are under our control and 
responsibility. This way, we can ensure the quality 
and safety of the products and manage the 
entire chain from start to finish. This structure,  
in addition to integrated producers, includes: 

Swine chain:

Poultry chain:

genetics

health, 
transportation 
and technical 
assistance

genetics

farm SPL 
Piglet Producing 
System)

slaughter

Farm SVT 
(Vertical Terminator 
System)

incubator

egg processing 
production farm

processing

Legenda:

BRF

Integrated producer

Supplier

* It happens throughout the entire agricultural chain

termination

slaughter

processing

From there, the entire 
process is carried out in our 
processing plants, which are 
the locations where the raw 
materials are processed and 
transformed into products.

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supply chain management 

Another important group of suppliers is the 
cargo transportation, which includes both live 
animals (for breeding and slaughter) as well as 
raw materials, supplies, and finished products. 
There are over 22,700 partners (drivers and 
assistants) covering more than 50 million 
kilometers per month in over 50 countries 
across Europe, South Africa, the Middle East, 
Asia, the Americas, and Brazil. 

We have the Integrated Supplier Management 
Program (GIF), an initiative that recognizes 
partners' performance through an annual 
award. In addition to that, we have the Health, 
Safety, and Environment in Transportation 
Program (SSMA), whose role is to reduce 
accidents and environmental impacts, combat 
child and adolescent sexual exploitation on the 
roads, and ensure dignity in the profession of 
truck drivers. 

Among the specific standards for managing 
logistics partners are vehicle inspection 
procedures and driver evaluation. The hiring 
of fixed (contracted) transporters and SPOT 
transporters (spot hires for urgent/priority 
needs) follows the SSMA Criteria Standard, 
establishing Health, Safety, and Environment 
requirements at each stage of the process to 
mitigate risks and prevent accidents. 

The transporter must also implement the 
GIF Program in their company, meeting 
requirements such as smoke emission control 
and proper disposal of waste (oil, batteries, and 
tires). There should also be driver assessment, 
vehicle inspection, emergency response 
plan, and accident and incident investigation. 
In addition, all of our fleet carriers sign a 
commitment to safety management, considering 
primary, secondary, and agricultural operations. 

To support suppliers, we provide software 
that identifies alternative routes to reduce 
the average distance per trip. As a result, we 
achieve logistical and environmental gains in 
our operations. 

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With the support of an independent company, 
we carry out the control, monitoring, and 
management of the routines of these carriers 
related to people management, such as 
vacations, hiring, termination, and legal 
documentation such as Occupational Health 
Certificate (ASO), toxicological examination, and 
National Driver's License (CNH). 

We know that drivers who undertake night 
trips are potentially subject to reduced and 
poor-quality sleep, which can lead to fatigue, 
irritability, and cognitive impairments, with 
the risk of drowsiness and serious accidents. 
Therefore, we have implemented onboard 
technology that allows the control of driver 
fatigue through sensors and the use of 
telemetry, minimizing exposure to accident 

risks and incidents. These measures have led 
us to achieve significant advances, for example, 
in reducing accidents (read more in Health and 
Safety). Our logistic accident rates currently 
position us as a benchmark in the industry. 

It is also part of the responsibilities of the 
independent company to monitor key 
indicators related to people, such as turnover 
and absenteeism, as well as conducting 
climate surveys to identify opportunities for 
improvement and further value and recognition 
for the workers in these transport companies. 
We monitor the individual conduct of drivers, 
who may have their score reduced and face 
impediments to working for BRF for a period 
ranging from 15 days to 12 months if they 
commit deviations while providing services to us.

more traceability, lower cost 

Making our chain increasingly sustainable is a priority. Therefore, we have also evolved 
from a logistics standpoint, expanding our grain purchases under the Free on Board 
(FOB) terms - where the buyer is responsible for picking up and transporting the 
purchased goods. In addition to reducing significant costs for the Company, we have 
also improved the traceability of the input by monitoring its movement from the 
producer's departure, thereby enhancing quality.

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agricultural commodities 
GRI 308-1, 408-1, 409-1, 414-1  

Environmental Criteria

We work to be an agent of transformation in 
our production chain, promoting production 
models that preserve biomes and biodiversity. 
In this regard, we have a public commitment 
made in 2020 to ensure 100% traceability of 
grains from the Amazon and Cerrado regions by 
2025. In 2023, this commitment was extended 
to all biomes where we operate. See more in 
Traceability and Socioenvironmental Monitoring.

Commodity suppliers provide the grains needed 
for the feeding of poultry and swine, such as 
corn, soybeans, and sorghum. Divided into 
direct and indirect suppliers, they are essential 
for our production and for maintaining the 
quality and efficiency of our value chain. In 2023, 
we totaled 3,343 grain suppliers. 

In 2021, we developed the Sustainable  
Grain Procurement Policy, outlining the  
socio-environmental criteria by which 
our direct and indirect suppliers are 
assessed and required to comply.

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Compliance with environmental legislation and other 
regulations at the federal, State, and municipal levels. 

Not being listed on the Embargoes List of the Brazilian Institute of 
Environment and Renewable Natural Resources (IBAMA), Chico Mendes 
Institute for Biodiversity Conservation (ICMBio), and State Environmental 
Departments (SEMA) (both nominal and territorial), and ensuring zero 
deforestation (legal and illegal) in the Amazon from July/2008 onwards. 
In other biomes, considering Zero Deforestation from December 20252, 
with the assistance of the satellite-based Deforestation Monitoring Project 
(PRODES) database. 

Compliance with current legislation in cases of overlapping property with 
Conservation Units (UC) and Environmental Protection Areas (APA). 

Avoid, minimize, and/or compensate for any adverse impacts  
on local biodiversity resulting from operations. 

² Before this period, in case of deforestation, the Brazilian Forest Code 
(Law No. 12.651, of May 25, 2012) must be complied with.

See more in  
Commodities 4.0,  
on page 49.

Social criteria

Not be listed on the Dirty List of Slave Labor 
(Employers Registry), issued and made available 
for consultation by the Ministry of Economy. 

Comply with current legislation in cases where 
property overlaps with Settlements, Quilombola 
Territories, and Indigenous Peoples' lands.

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traceability and socioenvironmental monitoring

GRI 3-3 [Management, transparency and tracking of the supply chain], 413-1

To ensure the traceability of purchased grains, 
we utilize a platform based on geospatial 
devices and a Geographic Information System 
(GIS), allowing the crossing of territorial 
criteria with data regarding the location 
of properties, which is identified in the 
Rural Environmental Registry (CAR). For the 
nominal criteria, we cross-reference public 
lists with the producer's CPF/CNPJ to assess 
compliance with socio-environmental criteria.

In order to provide greater clarity to our criteria 
and reinforce the importance of engagement 
from our grain business partners towards a 
deforestation-free and biodiversity-friendly 
supply chain, we developed the BRF Sustainable 
Grain Supplier Guide in 2022.

Business partners who fail to comply with 
our Sustainable Grain Purchasing Policy 
are preventively blocked and contacted to 
provide clarification. In 2023, 102 suppliers 
from our historical base were blocked for 
future negotiations. The main reason was the 
deforestation identified by PRODES Cerrado. 

Irregular cases of high relevance for the 
business are evaluated by the Committee 
Multidisciplinary Grains³, which carries out 
a risk analysis and determines continuity or 
cancellation of negotiations. In 2023, seven 
cases were evaluated, of which three were 
blocked and/or had negotiations terminated, 
and with the other four, improvement plans  
with adaptation deadlines were agreed. 

During the year, we achieved 100% 
traceability of direct grain suppliers and 
77% of indirect ones in the Amazon and 
Cerrado regions, which represent 62% of the 
purchased volume. In the calculation of all 
biomes, we achieved 99.9% traceability  
of direct and 79% of indirect ones.

³ The committee is composed of representatives from five areas: 
Commodities, Sustainability, Reputation, Compliance, and Legal.

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Traceability of indirect suppliers poses a 
challenge for any organization, and it's no 
different for us. To enable traceability of indirect 
suppliers, we apply a model based on the Mass 
Balance system, widely used in internationally 
recognized sustainability certification schemes, 
such as the Round Table on Responsible Soy 
(RTRS) and the Roundtable on Sustainable Palm 
Oil (RSPO). Our process involves requesting 
geographic information (preferably, CAR) from 
the indirect supplier regarding the areas that 
accommodate the volume negotiated with 
us, based on the average production capacity 
(volume) per hectare of each region of  
the country. 

For cases where it's not possible to obtain the 
CAR from indirect suppliers due to sensitivity in 
commercial strategy, BRF acquires a Certificate 
of compliance with socio-environmental criteria 
audited by a third party, implemented by 
suppliers with their own traceability process 
aligned with our traceability protocol.

In order to support the commitment to have a 
Deforestation and Conversion Free (DCF) supply 
chain by 2025, we are structuring the value 
chain engagement plan, which aims to foster 
and enable the implementation of the Forest 
Code and the intensification of sustainable 
practices in the field.

In the grain chain, the results achieved  
per biome were:

Results

Geography

Year

Direct

Indirect

Amazon

Cerrado

2022

100%

43%

2023

100%

77%

2022

100%

45%

2023

100%

77%

2022

61%

2023

% traceability for soy, 
corn, and sorghum

Amazon

Cerrado

Atlantic Forest

Pampa

Pantanal

Caatinga

Total

2023

85%

Direct

Indirect

100%

100%

100%

77.48%

74.72%

84.29%

89.7%

96.97%

100%

100%

100%

95.51%

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social 
responsibility

GRI 3-3 [Food safety] 

communities and social impact 

Working to improve the quality of life in the 
communities where we are present is essential 
for us. Through projects coordinated by the 
BRF Institute, we promote initiatives in social 
and environmental fields aimed at fostering 
local development. 

Through our Institutional and Government 
Relations department, we engage 
BRF representatives in advocating for 
advancements with the government for the 
communities where we operate. Three pillars 
guide our actions in these activities: building 
long-term relationships, supporting the 
demand for public policies, and being ready  
for emergent and/or critical situations. 

All units have environmental impact 
assessments, labor councils, occupational health 
and safety committees, and formal processes for 
receiving complaints from local communities.  
 GRI 413-1 . In 2023, 28 productive units (65.12% 
of the total) of BRF developed programs tailored 
to the needs of the communities where they are 

located, identified through committees  
and community consultation processes.  
These actions are led by the BRF Institute. 

In the Institutional and Government Relations 
axis, we prioritize three pillars: building long-
term relationships, engaging in the proposal and 
discussion of public policies, or responding to 
emergent and/or critical situations, such as image 
and reputation crises or emerging agendas. To 
achieve this, we develop engagement actions, 
which involve meetings with the participation 
of our leaders, dialogues with authorities and 
representatives of the government and business 
sector, and meetings with operational teams from 
institutions and private companies. 

Prioritizing our audiences, the topic of food 
safety is addressed in our commitments 
within the BRF Sustainability Plan and is 
among the priorities of our social impact 
programs, with the goal of promoting 
education to reduce food waste among  
1.5 million people globally. 

Another important agenda is that of 
healthiness, which impacts our consumers 
- hence the importance of product lines 
with differentials. We track the effectiveness 
of our measures through nutritional 
improvement indicators.

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BRF Institute  
is a Civil Society Organization of Public 
Interest (OSCIP), responsible for coordinating 
the management of our social investments and 
contributing to the community development of 
the territories where BRF operates - which we call 
BRF municipalities. As an accelerator of positive social 
impact, the BRF Institute aims to promote sustainable 
communities by fostering socioeconomic inclusion, 
social innovation, and corporate citizenship through 
projects organized in the following areas: Food 
that Transforms and Education for the Future, 
focusing on Corporate Citizenship, Health and 
Food Safety, Food Waste Reduction, and 
Education. 

volunteering and corporate citizenship 

The BRF Volunteers Program serves to 
connect our team with the communities 
where we are present. 

In 2023, the BRF Volunteers Program 
carried out over 500 social actions in 
46 municipalities. In total, there were 
over 5,000 voluntary participations 
from our employees, totaling 20,692 
hours of volunteer work and benefiting 
over 73,000 people directly through 
actions focused on reducing food 
waste, revitalizing educational spaces, 
sustainability, and supporting  
local communities. 

The program also contributed to the collection 
of approximately 50,000 items, including 
clothing, hygiene products, books, etc., and 
5.9 tons of non-perishable food items. The 
majority of the collection was destined to support 
municipalities affected by rain and floods  
throughout the year. 

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

food that transforms 

This area encompasses programs and projects 
aimed at fostering entrepreneurship and 
socioeconomic inclusion, promoting education 
for reducing food waste and conscious 
consumption of food, thus contributing to 
ensuring that the communities where BRF  
is present have access to them. 

In 2023, we continued our partnership with 
the José Egydio Setúbal Foundation for the 
development of research aimed at contributing 
to the agenda of addressing the scenario  

of food insecurity. In another partnership,  
with Gastromotiva, the BRF Institute supported 
20 Solidarity Kitchens in São Paulo, Rio de 
Janeiro, Seropédica, Duque de Caxias, Curitiba, 
Salvador, Lucas do Rio Verde, and Dourados. 
Over 20,000 meals were produced and donated, 
serving people experiencing food insecurity. 
More than 89 tons of proteins were donated  
to social organizations directly serving people  
in situations of social vulnerability. 

During the period, the Institute also provided 
approximately 460 hours of training on 
gastronomy and the integral use of food, 
fostering micro-entrepreneurs in the sector. 
Partnerships were established with SESI for the 
Cozinha Brasil Program and with Gastronomia 
Periférica, reaching over 160 students in Videira 
and Capinzal (SC), Dourados (MS), Toledo, and 
Carambeí (PR). Educational content reached  
over 350,000 people during the year.

case 
reduce food waste in school meals

The BRF Institute contributed to the 
implementation of the Smart School Feeding 
Program, in partnership with GovTech Lemobs 
and in collaboration with the Education 
Department of Vitória de Santo Antão (PE). 
The initiative focused on training cafeteria staff 
and the nutrition team of the municipality to 
reduce school meal waste. A meal management 
software was implemented, contributing  

to a reduction of approximately 50% in waste  
in five schools in the municipality. 

The Institute is also an impact investor in the 
free version of the solution, launched in 2023, 
which is now used by over 100 municipalities 
in Brazil, contributing to waste reduction and 
adherence of schools to the guidelines of the 
National School Feeding Program (PNAE).

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sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

education for the future  
GRI 203-1, 203-2

The Education for the Future axis aims 
to contribute to reducing learning gaps 
and providing vocational training and 
entrepreneurship in municipalities near BRF 
units, as well as promoting Digital Education  
for marginalized populations. 

In 2023, as part of the Education for the Future 
activities, the BRF Institute launched the Our 
Part for Education Program, in partnership 
with the accelerator Quintessa, with the aim 
of contributing to the long-term effects of 
the pandemic on the education scenario. The 
program involves collaboration with education 
departments, strengthening of local social 
organizations, and acceleration of impact 
businesses in two fronts: “Potential Initiative” 
and “Transform Initiative.” Around 200 impact 
businesses applied to participate in the 
Program, which selected eight initiatives for 
acceleration and eight initiatives for piloting 
implementation in six municipalities: Videira, 
Dourados, Marau, Vitória de Santo Antão, 
Uberlândia, and Paranaguá. 

The Accelerate Communities Program, 
launched in 2023, aims to contribute to the 
institutional strengthening of local Social 
Organizations. In partnership with the Phi 
Institute, the program currently has 80 
Civil Society Organizations (CSOs) enrolled, 
participating  
in monthly training sessions. 

In 2023, the BRF Institute renewed its 
partnership with World Vision for the 
IntegrAção Program, which focuses on 
teaching Portuguese and providing vocational 
training for migrants and refugees. The 
municipality of Lucas do Rio Verde joined the 
initiative, joining Chapecó. Until April 2024, 
it is expected that the program will directly 
benefit over 300 individuals. 

During the year, the first edition of IBRF Tech 
was also conducted, in partnership with 
Gama Academy and Digital House, focusing 
on programming training tailored for people 
with disabilities. 

In 2023, BRF volunteers directly contributed 
to the revitalization of 48 educational spaces 
and delivered over 500 hours of lectures to 
high school students on life projects and 
future careers.

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performance in rankings and indexes 

As a global company committed to 
sustainability and publicly traded, 
BRF has been consistently evaluated 
by international sustainability 
rankings, which assess the quality 
of management and transparency 
of information regarding our 
environmental, social, and 
governance aspects. 

As a result of our commitment and 
actions, these evaluations progress 
each year, reflecting the alignment 
of our strategy with global best 
practices and market 
expectations. 

In 2022, BRF was  
positioned in Tier 4.

SBTi - Targets under review by the 
initiative certifying CO2 emission 
reduction standards in accordance 
with the Paris Agreement and 
scientists' recommendations. 

Ranked 12th globally, BRF 
increased its overall score by 
five percentage points, with a 
medium-risk assessment, in this 
index that evaluates ESG risks 
and opportunities for companies 
in the animal protein sector. 

Ranked for the 17th time for 
the portfolio, with a score 
of 77, in the B3 Corporate 
Sustainability Index.

Rating B in climate and soy 
assessments; C in water and timber; 
and D in palm oil. The CDP is one 
of the largest global references in 
environmental impact assessment.

Second best positioned in 
the sector, with an average 
score of 6.5 out of 10 possible 
points, according to the impact 
assessment by this organization 
focused on promoting 
children's rights. 

As a sector leader, we are the 
67th best-rated company in this 
specialized ESG rating, with an 
average of 23.5 points, resulting 
in a Medium Risk classification, 
an improvement compared to 
the previous assessment, which 
was rated as High Risk. 

Ranked for the 13th time to 
be included in the B3 Carbon 
Transparency Index portfolio, of 
which it has been a part since 
its inception in 2010. 

In 2023, we moved up one level 
in the rating, going from BB to 
BBB, in the ESG assessment by 
MSCI, one of the world's largest 
rating agencies

sustainability

sustainability platform

supplier and supply chain 
management

traceability and 
socioenvironmental 
monitoring

social responsibility

performance in rankings  
and indexes

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85

integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

BRF: a food giant

we act with integrity  
and simplicity

simple, agile and efficient 
management

4

safety as a commitment

health and safety

responsibility for 
the product

partnership with clients 
and consumers

quality is in everything we do

annexes

safety as a commitment

Material topics:

SDG:

Health, well-being, and safety 
Quality and safety of products 
Food safety

4

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86

health and safety

responsibility for 
the product

partnership with clients 
and consumers

Safety
in
first place

Safety is one of our commitments. Keeping everyone 
safe is always the priority because we respect life and 
health as sovereign values. We focus investments and 
efforts to ensure that everyone in our production chain 
sees benefits in their interactions with us.

Our work begins even before the initial planning stages 
in our factories, specifically in the conditions in which 
the communities near our operations live, both in Brazil 
and abroad. Therefore, we implement education and 
citizenship programs to strengthen them.

The safety of our employees is the starting point for 
all our initiatives to continue growing and developing 
the business. Safe and healthy workers are the most 
important asset. 

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health and safety

GRI 3-3 [Health, wellbeing and safety], GRI 403-1, GRI 403-2

Preserving the life and health of people 
generates satisfaction, increases productivity, 
reduces expenses, and consequently improves 
results in various aspects, whether financial, 
social, or reputational. Therefore, we have 
a Occupational Health and Safety (OHS) 
management system that articulates a series 
of norms and instructions to preserve the life 
and well-being of all employees involved in our 
activities, including workers from companies 
that provide services to the Company. 
Preventing accidents and managing the risks 
inherent in our activities is part of BRF's culture, 
and each year, new achievements related to the 
theme reaffirm this. 

Our main reference is the Health, Safety, and 
Environment Policy, which establishes our 
commitment to these aspects, defines the 
expected behaviors, and the responsibilities of 
each employee. 

Our management system is constantly 
reviewed and updated as new learnings are 
generated; policies, norms, and procedures 
are revisited; and practices are adjusted. This 
process takes place at least twice a year. 

We have risk management programs and an 
integrated management system that allows us 
to operationalize standardized routines, aiming 
to go beyond mere compliance with legislation 
and adopting the best possible practices. 

All accidents are recorded in an internal system 
within 24 hours of the occurrence, and an 
investigation committee is created to conduct 
the process. This committee should gather 
evidence and conduct a root cause analysis, 
with the information presented to leadership 
forums. Depending on the actual or potential 
severity of the incident, red alerts are issued to 
the entire company to disseminate the  

lessons learned from the occurrence  
and the comprehensive actions taken. 

In 2023, we recorded historic results in 
accident frequency, with the best rates in 
the meat processing industry. Our goal 
is to increase our relevance by striving to 
approach even better benchmarks. Actions 
such as revising the Safety Golden Rules, 
mass training, consistent improvements 
in PPE management, health and safety 
campaigns and communications, diagnostic 
assessments, technical support agendas, 
improvements, and dissemination of best 
practices, among many others, are some  
of the reasons behind the improvement  
in our indices.

health and safety

responsibility for 
the product

partnership with clients 
and consumers

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Employees and workers covered by an occupational health 
and safety management system1 GRI 403-8

Total number of individuals 

Number of individuals who are covered 
by this system

Number of individuals covered by 
this system, who have been audited 
internally

2021

102,251

102,251

2022

98,374

98,374

20232

99,081

99,081

94,461

91,809

92,369

%

92.4%

93.0%

93.23%

Number of individuals covered by 
this system who have been audited 
internally or certified by an external 
party

94,461

91,809

92,369

%

92.4%

93%

93.23%

health and safety

responsibility for 
the product

partnership with clients 
and consumers

1 All fixed-term workers who are not BRF employees but regularly provide services at our units (such as drivers, cleaning 
professionals, restaurant staff, etc.) are covered by the health and safety management systems.
2 The considerable drop in the audit and certification coverage rate is due to a change in the process, whereby only a 
portion of the units undergo annual audits on this topic.

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Work accidents GRI 403-9, SASB-FB-MP-320a.11

2021

2022

2023

Employees

Workers2

Employees

Workers

Employees

Workers

Number of hours worked3

191,808,181.36

39,696,502.44

185,478,539.00

33,216,372.00

185,823,471

30,426,051

Number of fatalities due to work-related injuries4

Rate of fatalities as a result of work-related injuries

Number of serious work-related injuries  
(excluding fatalities)5

Rate of serious work-related injuries (excludes fatalities)

Number of recorded work-related injuries  
(including fatalities)6

Rate of recorded work-related injuries  
(including fatalities)

0

0

13

0.78

1,287

6.71

0

0

3

1.03

135

3.4

2

0.01

23

0.96

1,113

6.00

2

0.06

2

1.35

118

3.55

0

0

20

0.11

986

5.31

0

0

0

0

88

2.86

health and safety

responsibility for 
the product

partnership with clients 
and consumers

¹ Total Recordable Incident Rate (TRIR): 4.97 accidents per million hours worked. In 2022, it had been 5.63 accidents per million hours worked.
² All areas and businesses of BRF Global are covered, including own employees and third parties, except for own international commercial consultants and third-party Transit Point (TSPs)  
where there is no direct supervision (Brazil and International), and international distribution centers (whose management is also third-party).
³ The base number of hours worked considered is 1,000,000 hours worked.
⁴ The data are compiled in accordance with NBR 14280 and specific corporate standards, and the injury rate observes the methodology of the Occupational Safety and Health Administration (OSHA).  
Fatalities are included in the injury rates, and the calculation of lost days includes calendar days, with the counting starting one day after the accident.
⁵ In 2022, the accidents reported as "The number of work accidents with serious consequences (except for deaths)" included all accidents with absence from work in the years 2022 and 2021  
related to the activity. In this edition, we adjusted the data for these two years.  GRI 2-4 
⁶ Approximately 40% of work-related accidents related to activity were in hands and fingers. Approximately 66% of these accidents were contusions or cuts.  
And about 60% of these accidents were due to unsafe behavior.

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

safety risk management 

GRI 403-2

Management of our risk control is in line with the NBR 14280 
standard and specific corporate standards, and the injury rate 
follows the methodology of the Occupational Safety and Health 
Administration (OSHA).

Through the Risk Management Program - PGR, we have a systematic 
process for identifying, assessing, and treating or mitigating risks 
present in BRF's facilities, processes, and activities, in accordance 
with international risk management standards (ISO 31000). The 
management system also includes Task Risk Mapping. The results 
achieved are discussed monthly in the Health and Safety committees 
between leadership and technical areas.

To ensure quality, the entire process is evaluated in the Management 
System, and the involved employees are trained. The identified risks 
are prioritized and discussed monthly. The goals are monitored by a 
management system that measures not only end indicators but also 
intermediate indicators at each stage of development.

We maintain business relationships with suppliers approved according 
to corporate standards, with reputational analysis and compliance with 
labor commitments for their employees. The contract signed between 
the parties includes clauses related to maintaining the health and 
safety of workers.  GRI 403-7 

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

employee participation   
in safety management

GRI 403-4

The Internal Accident Prevention Commission 
(CIPA)1, composed of elected and appointed 
employees, participates monthly in strategic 
meetings with leadership to understand risks 
and adopt control measures and means of 
preventing accidents and incidents. The group 
has full autonomy to express opinions, suggest 
improvements, and intervene in processes when 
a risk is identified.

Annually, there is a continuous review of the 
Management System, including consultations 
with employees to contribute to the updating 
and continuous improvement of the system.

During onboarding, all employees are instructed 
on the obligation to report accidents, incidents, 
and critical deviations that occur. They are also 
instructed to report identified non-compliances 
to the manager or CIPA and to propose 
improvements. We also have the Observation 

and Prevention Program, one of the tools used 
when an employee observes any deviation or 
unsafe behavior and addresses it with their 
colleague. Employees receive training to ensure 
that the approach occurs in a friendly manner, 
avoiding embarrassment and retaliation, 
fostering mutual care and continuous learning. 
All workers have the right to refuse work if they 
perceive it as unsafe, which is based on one of 
the Health and Safety Golden Rules.

1 The Internal Accident Prevention Commission (CIPA) aims to 
prevent accidents and work-related illnesses, ensuring that 
work is permanently compatible with the preservation of life 
and the promotion of worker health. The CIPA is composed 
of representatives of employees and the employer and sized 
according to table 1 of NR 5. The CIPA's mandate lasts for one 
year, and the documentation related to the CIPA election process, 
including the election and inauguration minutes and the annual 
schedule of ordinary meetings, must be kept at the establishment 
(Occupational Safety) for inspection by the Ministry of Labor and 
Employment. The Training for the Formation of CIPA Members 
must be conducted each CIPA term, with a duration of 20 hours, 
and it is the responsibility of the unit's OHS team.

qualification

GRI 403-5

We promote training forums for all our 
employees, taking into account specificities such 
as local legislation. Third-party workers also 
receive training. Among these, the dissemination 
of the company's Health and Safety Policy and 
Golden Rules during the employee onboarding 
process is highlighted, as well as mandatory 
information about the use, storage, and 
maintenance of Personal Protective Equipment 
(PPE) and Emergency Response Plan (ERP). 

All employees are trained to perform their 
activities. In operational processes, we use 
the On-the-Job Training (OJT) methodology, 
which covers operational procedures, risks, and 
control measures for the activity. For workers 
performing equipment operation or special 
activities with high potential risks, specific 
training is provided as established by Regulatory 
Standards (NRs) and internal BRF guidelines. We 
also conduct training based on the Operational 
Procedure of activities, providing guidance that 
considers risks and their control measures.

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

occupational health

GRI 403-3

In employee health management, we act 
preventively, directing actions based on an 
epidemiological study generated through 
occupational health indicators.

We have programs such as Occupational 
Health Medical Control, Respiratory Protection, 
and Hearing Conservation, focusing  
on ensuring the integrity and well-being  
of our employees.

The Occupational Health Medical Control 
Program operates in total interaction with 
the Occupational Risk Management Program, 
observing all physical, chemical, biological, 
ergonomic, and accident risk agents.

Medical procedures are individualized, 
directed confidentially, ensuring the integrity 
of information confidentiality. Occupational 
health management systems are controlled, 
and access is only granted to members of the 
health team. The medical records of workers 
are archived in Health Services and are kept 
under the custody and responsibility of the 
responsible physician of the Occupational 
Health Medical Control (PCMSO).

The Respiratory Protection Program (RPP) is a 
process for the selection, use, and maintenance 
of respirators to ensure adequate protection 
for the user when necessary to complement 
implemented collective protection measures or 
while they are being implemented, with the aim 
of providing complete protection to workers 
against existing risks in the work environment.  
 SASB FB-MP-320A.2 

In 2023, we recorded 94 cases of work-related 
illnesses, especially musculoskeletal disorders, 
with no record of death. We support and 
monitor all affected employees and continually 
reinforce controls and risk management based 
on these incidents, always striving to improve 
processes to prevent the recurrence of illnesses 
of this nature. These data refer only to our own 
employees, as we do not track occupational 
illnesses in third-party professionals.  GRI 403-10 

We invest in digital tools and training for our 
professionals to enhance various programs, such 
as managing medical certificates with simpler 
and more efficient processes through digital 
delivery of medical certificates, enabling better 
monitoring and care for our people.

health promotion

GRI 403-6

We offer our employees and their families 
health insurance plans with an extensive 
network of providers. However, our commitment 
to well-being goes beyond that. We have a 
comprehensive benefits package that serves 
more than 190,000 individuals and includes 
Dr. BRF offers free Telemedicine services, the 
"Novo SER" Program for pregnant women, 
encouragement for preventive exams, and in our 
manufacturing units, the BRF Health Centers. 
These centers not only ensure the monitoring of 
our employees' health but also actively promote 
well-being. Our package includes more than 20 
benefits, ensuring our employees' satisfaction in 
being part of our team.

In addition to mandatory prevention campaigns 
(related to sexually transmitted infections, 
smoking, and alcoholism), we follow the Ministry 
of Health's campaign calendar (January White, 
September Yellow, October Pink, November 
Blue, among others) for health care and disease 
prevention promotions, thus encouraging 
healthy lifestyle habits.

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responsibility for the product

GRI 3-3 [Product quality and safety]

Our commitment to the quality and safety of 
our products is reflected in a set of standards 
aimed at ensuring excellence in all our 
production units. 

One of the main tools to achieve this goal is 
the HACCP plan (Hazard Analysis and Critical 
Control Points), implemented in all units. 
The plans assess the severity and probability 
of occurrence of hazards present in each 
production process and establish actions. All 
15 significant product categories have been 
assessed regarding their impacts on health 
and safety. In 2023, this indicator remained at 
its maximum level due to conducting hazard 
assessment by process, which means that 
100% of the products, or product categories, 
are included in the assessment of impacts 
on health and safety and in pursuit of 
improvements.  GRI 416-1 

Other initiatives, such as the Operational 
Excellence System (SEO), + Excellence, 
and the Ideal Store, ensure that this care 

extends throughout our production chain. 
Independent, external, and internal audits 
identify non-conformities based on the 
continuous improvement guidelines of our 
quality system. In certification audits for Food 
Safety, the non-conformity rates were 0.19 
(major non-conformities) and 7.44 (minor 
non-conformities). The rates of associated 
corrective action were 7.33 (major) and 1.83 
(minor). SASB FB-MP-250cb.1, FB-MP-250cb.2, FB-PF-
250a.1, FB-PF-250a.2. 

The Quality Index, developed by our team, 
analyzes and monitors complaints, checks 
compliance with the sensory standard of the 
product, and evaluates our performance in 
microbiological safety. 

In 2023, there were 90 cases of fines and 
penalties for non-compliance applied in 2023, 
with 75 new ones, regarding health and safety 
impacts caused by products and services. All 
these cases are thoroughly studied to prevent 
new occurrences of a similar nature.

Cases of non-compliance with regulations 
and/or voluntary codes related to the 
impacts of products and services on health  
and safety¹ GRI 416-2

With regulations

With voluntary codes

2022

44

n/a

2023

75

75

¹ Throughout the year, we completed two recalls, initiated in 2022, 
which involved the retrieval and withdrawal from circulation of 
products marketed by BRF PET but manufactured by third parties. 
The first case involved Bassar brand dental sticks, following cases 
of dog poisoning. In the second case, we voluntarily recalled Pets 
Mellon snacks, from the Patense group. In 2023, there were no 
recall incidents. Nineteen voluntary recalls were conducted, resulting 
in 14,782.50 kilograms of products being recalled.  SASB FB-MP-
250cb.3, FB-PF-250a.3. 

health and safety

responsibility for 
the product

partnership with clients 
and consumers

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nutrition and healthiness

GRI 3-3 [Food security], FP6, FP7, SASB FB-PF-260a.2.

With the goal of addressing global food 
challenges in line with World Health 
Organization (WHO) recommendations and our 
business strategy, we published our Nutritional 
Guidelines in 2023. Based on the pillars of 
the independent organization ATNI (Access 
to Nutrition Initiative), these guidelines cover 
seven pillars ranging from the continuous 
improvement of our formulations and access 
to nutritional protein sources to marketing 
and labeling issues. Reducing the sodium and 
fat content not only complies with regulatory 
standards but also meets the growing 
expectations for balanced food choices.

Aware of global food challenges, we have been 
working for over 10 years alongside the Brazilian 
Food Industry Association (Abia) to foster 
healthiness. We are constantly reviewing our 
portfolio and revising our formulations to reduce 
the sodium and fat content in certain items.

health and safety

responsibility for 
the product

partnership with clients 
and consumers

The diversity in our portfolio reflects our strategy 
to meet the specific regulatory demands of each 
market while offering a variety of options to 
consumers in different regions.

We are committed to learning and innovating. 
The challenges we face are opportunities to 
improve practices. We will continue to anticipate 
market needs and act proactively to offer quality, 
transparent and healthy products.

In the value chain

98% of our outsourced 
production takes place in 
food-safety-certified units.

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

use of GMOs 

SASB FB-PF-270a.2

To meet consumer demand, we provide 
ingredients and products with or without 
Genetically Modified Organisms (GMOs). 
We do not produce or plant GMOs, but we 
may occasionally use these organisms in our 
production chain.

We work on developing innovations to expand 
the food supply, using innovative technologies, 
as long as they are safe and properly certified 
throughout the supply chain. 

Regulatory agencies such as the European 
Food Safety Authority (EFSA) in Europe and 
the National Biosafety Technical Commission 
(CTNBio) in Brazil have conducted studies on the 
production of GMOs and derived ingredients, 
indicating their safety for human consumption.

All products containing GMOs in their 
composition have information for consumers, 
in accordance with applicable national and 
international regulations in each market.  
Learn more on our website.

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marketing, labeling & communication 

GRI 3-3 [Food safety], GRI 417-1

The registration and labeling department 
verifies the necessary legal requirements for 
labels (name, ingredient list, claims, nutritional 
table, safe product use, handling instructions, 
storage and refrigeration indications, among 
others) in 100% of product categories and 
in all label change projects. We value good 
communication, which encompasses elements 
of integrity, transparency, and clarity in 
presenting the attributes of our products. 

All products feature identification of the 
manufacturer's name and address, as well as a 
list of their components when it's not a natural 
product, with the names of the ingredients and 
additives used. Safety instructions for product 
use are included whenever necessary, indicating 
the need for cooking and/or pre-preparation 
before consumption. Consumers are also 
informed if there are allergens present.

The packaging, inputs, and raw materials used 
follow an internal approval model, involving 
technical areas (R&D and Quality) with audits in 
various outsourced manufacturing processes 
that verify compliance with regulations and 
sensory aspects.

health and safety

responsibility for 
the product

partnership with clients 
and consumers

There are also checks on all raw materials and 
ingredients added to the products, as well as 
on the packaging that may have or come into 
direct contact with our products. For recyclable 
packaging, we specify on the labels the recycling 
category to which each of these packages 
belongs and the correct disposal methods, 
following the ABNT NBR 13230 standard.

With the aim of providing more information 
to customers, we are studying the inclusion 
of additional information, including recycling 
and selective collection seals and market 
certifications, such as Halal, which adheres to 
Islamic standards. At Sadia, we provide seals and 
details about organic food, animal welfare,  
and healthiness, according to the characteristics  
of each product.

In 2023, we had one case of non-compliance in 
labels or packaging involving regulations and 
voluntary codes regarding product and service 
information and labeling.  GRI 417-2 We also had 
two cases of non-compliance with regulations 
and/or voluntary codes related to marketing 
communications.  GRI 417-3, SASB FB-PF-270a.3 

All our legal and administrative processes are 
controlled in our own system for managing legal 
processes, and all of them are properly handled 
and resolved.

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

partnership with clients 
and consumers

When serving our clients (companies, 
processors, distributors, and points of sale of 
various sizes in Brazil and around the world) 
and final consumers, we base our actions on 
transparency, ethics, and a commitment to 
quality and safety.

We aim to promote positive experiences with 
our products and services among diverse 
audiences. Therefore, we invest in actions 
ranging from the sensory and nutritional 
profile of products to the quality of deliveries 
and processes, including improvements in 
relationship channels and understanding of 
profiles and needs in the dozens of markets 
where we operate. Continuous research helps 
us understand how consumers evaluate our 
products, categories, trends, and behaviors in 
various markets and locations. 

Our Customer Service Department (SAC) 
operates based on the Consumer Protection 
Code and is focused on constantly seeking 

excellence in customer service. In 2023, in 
SAC Brazil, 79% of the cases registered were 
neutral or positive, and 21% were complaints. 
In the previous year, these numbers were 82% 
and 18%, respectively. 

Our journey of digital transformation, 
combined with personalized and humanized 
service, allows us to meet consumer 
demands with availability, agility, and quality. 
Processes are monitored in real time, 
ensuring agility in responses and actions. 
The multichannel service includes virtual 
assistants, support via WhatsApp, portals, 
and social media, in addition to traditional 
telephone support, Contact Us (website),  
and email, which are integrated to offer  
a customer-centric experience.

Our customer experience program maps 
various touchpoints with consumers, including 
SAC, physical stores, e-commerce, as well as 
route customers, AS, and food service clients. 

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health and safety

responsibility for 
the product

partnership with clients 
and consumers

Customer's NPS

In 2023, our Net Promoter Score (NPS), an 
indicator that measures the level of customer 
satisfaction with our services1, increased by 
200% nationwide in Brazil. The increase in NPS 
is directly linked to the success of our business: 
a satisfied customer generates more revenue, 
returns fewer items, and exhibits more stable 
purchasing behavior.

Among the actions that have contributed to this 
improvement, we can highlight the increased 
synergy between sales and logistics to provide 
a better customer experience, improved agility 
and quality in addressing customer issues, 
advancement in a customer-focused culture 
with teams committed to meeting customer 
needs, as well as a deeper understanding of 
our strengths and areas for improvement. 
Working with a focus on the customer allows us 
to continually build trust and preference for our 
brands, ensuring the longevity of our company.

¹ The customers comprising the BRF's NPS belong to three groups: ROTA: This includes commercial clusters ranging from 
small customers like convenience stores and bakeries to larger customers like emerging supermarket chains. AS (High 
Service): These are major retail chains with high turnover. They have numerous stores (few customers with enormous 
purchasing potential); FSE (Strategic Food Service): Transformative customers. They buy our products to transform them 
into the product: pizzerias, snack bars, and large chains.

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integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

BRF: a food giant

we act with integrity  
and simplicity

simple, agile and efficient 
management

safety as a commitment

5

quality is in everything we do

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

annexes

quality is in everything we do

Material topics:

SDG:

Attraction, development, and  
retention of employees 
Product quality and safety 
Animal welfare 
Climate change, water, and energy

5

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employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Quality is another fundamental commitment of 
BRF. To deliver it to consumers' tables with our 
products, we begin building it long before. In our 
processes and relationships with our employees; 
in robust investments in animal welfare; in our 
certifications, partnerships, and high standard 
policies that permeate our entire chain.

The BRF Quality System takes into account 
sanitary, nutritional, and sensory criteria in 
food production, mitigating inherent risks in 
the sector to deliver the best to our customers 
every day. Its effectiveness depends on the 
performance of our employees who, in addition 
to being trained, must feel valued and inspired.

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employee development 
and well-being 

GRI 3-3 [Attraction, development and retention of employees] 

At BRF, we understand that providing 
recognition and appreciation for employees 
is an indispensable factor for success in any 
business endeavor, from the simplest to the 
most complex. 

We are attentive to the potential and actual 
impacts of the business on the working 
conditions of employees, on health and safety 
standards, on attracting and retaining labor, 
and on aspects related to diversity and equity. 

We have policies, such as the Human Rights 
Policy, to reinforce our non-negotiable 
commitments to the well-being and protection 
of people's rights, and the Transparency Manual, 
which presents guidelines for conduct and 
behavior and contributes to a healthy work 
environment conducive to the development of 
human capital.

We are also committed to being more 
attractive to workers by combining processes 
to recruit talent, develop skills, recognize, 
and competitively compensate. Our People, 
Governance, Organization, and Culture 
Committee is the reference body to bring 
such discussions to the level of the Board 
of Directors. All units have an Engagement 
Committee, composed of representatives 
from various areas, with the aim of promoting 
dialogue and creating improvement plans 
for local challenges. The organization and 
implementation of the agendas of these 
Committees are defined in our Operational 
Excellence System (SEO) - People Pillar.

Employee NPS

In 2023, we began measuring 
employee satisfaction using NPS, a 
globally recognized tool. Between the 
two measurements conducted in this 
year, BRF's employee NPS increased 
by ten points, rising from 25 to 35 
points. Among the main actions that 
contributed to this result are the 
strengthening and empowerment of 
leadership; reinforcing commitments 
to Safety, Quality and Integrity; 
recognition initiatives; improving 
the management system; and the 
"Straight to the Point" campaign, 
where we present a BRF that is 
increasingly agile, simple, and efficient.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

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Periodically, we conduct the Global 
Engagement Survey to understand 
opportunities for improvement and the 
strengths identified. The latest one, in 2023, 
showed an overall favorability index of 78%.

Among the actions to attract talent in specific 
profiles is the Trainee Supply program, which 
recruits candidates for areas such as Industry, 
Maintenance, Agriculture, Quality, 
and Laboratory.

Theo, the recruitment chatbot

In March 2023, we launched Theo, a recruitment and 
selection chatbot that operates on WhatsApp. Theo is 
enabled to interact with candidates, answering various 
questions sent by them (including audio messages), 
and soon will be responsible for completing the entire 
registration process for candidates, who currently do this 
on an online platform. In its first year of existence, Theo 
won the Think Work Flash Innovations 2023 award in the 
Attraction and Selection category.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Learn more on 
BRF‘s Talent page

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In all markets where we operate, we offer 
wages compatible with local legislation. Our 
salaries policy includes fixed and variable 
components based on performance indices, 
which encourages teams and individual 
professionals to strive for continuous 
improvement. This policy encompasses 
everyone from the Board of Directors to 
operational workers on our factory line. 

In Brazil, where the vast majority of our employees 
are located, we comply with current legislation, 
which includes both permanent direct hiring and 
temporary direct hiring. Despite the possibility of 
using the Intermittent Employment Contract, we do 
not utilize this type of contract. In cases of employee 
leave, we go beyond what the law requires and 
maintain medical assistance available to employees, 
regardless of the duration of the leave.

We have approximately 17,700 outsourced 
employees. We establish conditions to ensure 
compliance with legislation for contracted 
companies, which undergo monthly audits. 
Cases of non-compliance are notified and 
addressed. As an extreme measure in case 
of non-compliance, there is the possibility of 
contract termination.  GRI 2-8  

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Our employees1,2,3 GR1 2-7

 Global region

2021

2022

2023

Africa

Asia

Europe

Latam  
(except Brazil)

Mena (including 
Turkey)

Brazil

Total

Men Women

Total

Men Women

Total

Men Women

Total

6

26

17

38

2

36

19

12

8

62

36

50

6

14

17

31

3

17

20

12

9

31

37

43

5 

16 

13

36 

4 

20 

16 

12 

9 

36 

29 

48 

4,484

2,542

7,026

4,371

2,553

6,924

4,192 

2,362 

6,554

53,224

39,725

92,949

50,553

38,630

89,183

51,052

38,940 

89,992

57,795

42,336 100,131

54,992

41,235

96,227

55,314 

41,354 

96,668

¹ The data relating to Hercosul and Mogiana were not included.
² This indicator is compiled using the total number of employees active on 12/31/2022, by means of the SAP system, MM/SAPHR module.
³ We do not consider workforce fluctuations as significant, as they were due to external economic  
and market contexts.

Apprentices, interns and trainees 2023  
GRI 2-7

Functional 
category

Apprentices 

Interns

Trainees

Total

Men

Women

Total

843

232

3

1,029

1,872

296

11

528

14

1,078

1,336

2,414

Note: In previous years, the categories in the table above were 
considered in the GRI 2-8 content (Workers).  GRI 2-4 

See more information 
about our employees 
in the Annexes.

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employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Turnover1 GRI 401-1

Total employees

By gender

Men

Women

Total

By age group

Under 30

30 to 50 years of age

Over 50

Total

Regional distribution

Asia

Africa

Europe

Latam (except Brazil)

Brazil

Mena (including Turkey)

TOTAL

1 The data relating to Hercosul and Mogiana were not included. 
*Does not include interns, apprentices and trainees

2021

100,133

2022

96,254

24%

22%

23%

40%

16%

6%

23%

3%

50%

11%

10%

24%

16%

23%

24%

26%

25%

46%

18%

7%

25%

19%

22%

14%

21%

26%

19%

25%

2023

turnover

Despite the increase in the turnover rate in the 
operating group compared to the previous year, 
there was a significant reduction in turnover 
at all leadership levels: -75% for officers, -35% 
for managers and -18% for first-level leaders. 
Turnover remained stable in the sales and 
support areas. Reducing turnover is one of the 
focuses of our people management.

96,668*

28%

31%

29%

52%

22%

9%

29%

28%

22%

17%

19%

29%

26%

29%

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GRI 404-2

Recognizing the relevance of continuous learning for business 
sustainability in a constantly evolving world, we provide training 
programs and career transition support for employees at all 
hierarchical levels.

In 2023, we offered more than 6 million hours of in person and 
online training, with topics of leadership, management, technicians 
and Workplace Training. The BRF Academy, a learning platform 
accessible for all employees, registered more than 900,000 
accesses in the year.

105

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Average hours of training per employee by gender GRI 404-1

Men

Women

Total

2021

31.98

24.54

28.78

Average hours of employee training  
by category1

Executive Board

Management

Supervisors and coordinators

Administrative

Operational and sales

Total

2021

4.29

18.95

41.83

16.8

31.25

29.01

¹ The data relating to Hercosul and Mogiana were not included

Average hours of employee training  
by job category

Apprentices 

Interns

Total

2021

17.27

23.42

18.58

2022

31.69

27.7

29.97

2022

5.8

21.79

55.69

25.86

29.6

29.97

2022

31.75

51.08

41.41

2023

74.90

53.03

65.47

2023

7.65

40.94

76.48

41.10

68.45

65.47

2023

45.06

81.05

53.06

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learn about our educational programs;

TLT (Workplace Training):  
Aimed at operational positions and with  
specific training in activities such as the use  
of machinery and agricultural practices.

Supply Academy:  
Workshops conducted by specialists for training 
and development of projects for VP Planning 
and International Market.

Focus:  
Program aimed at the development  
of leading operators.

OSH Academy:  
It aims to train the entire company on topics 
related to occupational safety and health.

Commercial Academy:  
Offer training to the commercial team  
in Brazil, focusing on the standardization 
of BRF's sales, merchandising and product 
portfolio processes.

HR Academy:  
Training of business partners and learning 
journey for focal points in the Human 
Resources department.

Leadership Academy: Development  
journey aimed at enhancing leadership skills, 
featuring the "Me, Leading Program" tailored 
for managers, coordinators, and supervisors.

Sanitation Learning Path:  
Developed for supervisors and lead operators  
of sanitation in production units.

Internship Programs in Agriculture  
and Maintenance:  
Initiative that trains interns in these areas  
with the objective of forming a talent pipeline 
for the company.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Agricultural Academy:  
TFocused on the training and capacity building 
of professionals working in the poultry and 
swine production chains.

Quality Academy:  
Initiative that gathers content for the Quality 
team and the areas involved in this food 
production process.

Commodities Academy:  
Technical development of the entire 
commodities area, with several learning actions.

Godparents and Godmothers:  
Program for the development of godparents 
and godmothers to accompany new employees.

Educational incentives:  
Incentives for the completion of studies  
at the undergraduate and graduate levels  
to instruct professionals.

Develops:  
Career transition program, which offers 
development to employees who want to work in 
supervisory, sales, management positions.

Learning Path: 
Path aimed at learning focal points in order 
to know the methodologies and development 
programs used in the company.

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performance evaluation

In relation to remuneration, our policies include 
a fixed sum - aligned with individual performance 
and market references - and a variable sum, 
defined using performance indicators, agreed 
upon with the senior management.

The High Performance Cycle is responsible 
for allowing us to evaluate performance 
with results broken down into indicators of 
recognition, merit, bonus, internal recruitment 
and succession. This Cycle covers all the 
administrative levels and senior management 
and, in 2023, impacted 12,943 professionals 
and leaders. Another action is the Operational 

Performance Cycle - CPO (professionals from 
the Operations and Sales employee group), 
with 70,573 employees assessed, against 
62,711 in 2022. The position of Production 
Operator was included, for the first time, in the 
2023 cycle.

profit sharing

We adopt profit sharing as a way to recognize the 
performance and dedication of our employees. 
Participation in the program has eligibility rules, 
including attendance criteria and good behavior. 
There are no penalties for absenteeism.

The rules are communicated annually and 
validated by the workers’ union. From the 
operating public to analysts, the payment 
is calculated based on a percentage of the 
company's net income. For senior employees 
and senior management, the distribution uses 
criteria such as meeting goals, target value 
based on fixed and guaranteed compensation 
and performance evaluation. 

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Percentage of employees receiving regular performance and career development reviews (%)1 GRI 404-3

Job category

Executive Board

Management

Supervisors and 
coordinators

Administrative

Operational and sales

Men

100%

100%

100%

100%

48.67%

55.15%

Women

100%

100%

100%

100%

24.71%

34.76%

2021

Total

100%

100%

100%

100%

38.81

46.71%

Men

Women

94.74%

100%

100%

100%

99.95%

98.93%

100%

100%

100%

100%

99.96%

99.99%

2022

Total

95.08%

100%

100%

100%

99.95%

99%

Men

100%

100%

100%

99.83%

83.66%

79.53%

Women

100%

100%

100%

99.86%

74.92%

79.08%

2023

Total

100%

100%

100%

99.84%

79.96%

79.35%

¹ The data relating to Hercosul and Mogiana were not included.
Note: Admitted/promoted to eligible positions until 09/30/2023. Leave of absence who have worked for at least 3 months throughout the year. For HPC, we consider them off until the assessments are completed.

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employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

diversity, equality and inclusion

Diversity, multiculturalism and plurality are BRF's 
values. To put them into practice, we work on 
four fronts: raising awareness, attraction and 
retention, career development, and governance. 

We have projects to promote racial, gender 
and disability equity, in addition to being one 
of the largest employers of foreign migrants/
refugees in Brazil. Our network of more than 60 
Diversity Ambassadors throughout Brazil shares 
experiences, promotes actions and supports the 
implementation of pilot-projects.

Racial equity: in 2023, we reached the 
milestone of 26.5% of Black individuals in 
leadership positions. We are co-founders 
of the Movement for Racial Equity (Mover), 
which brings together about 50 organizations 
from different sectors committed to tackling 
structural racism and promoting racial equity. 
The participating companies assumed the 
common goal of having black people in 10,000 
leadership positions by 2030 and to generate 
better professional opportunities for 3 million 
black workers. As part of this commitment, in 
2023, we offered 1,100 scholarships for English 
courses for BRF's black employees.

Gender equity: we have the goal of reaching 
30% of women in leadership positions by 2025 
– at the end of 2023, this percentage was 24%. 
To achieve this result, we work with affirmative 
actions, such as quotas in development 
programs and educational incentives. We also 
believe that we can be an environment that 
encourages female empowerment beyond 
the professional sphere. Another initiative 
for the development of female leaders, Elas 
na Indústria, promoted by the Federation of 
Industries of São Paulo (FIESP), has 50 BRF 
participants. The program provides mentoring 
of women leaders from the industry sector  
to help mentees achieve their goals and 
develop skills.

Persons with disabilities: We currently have 
a participation of 3.67% of persons with 
disabilities in our workforce, exceeding the 
target established in the Term of Adjustment 
of Conduct (TAC) signed with the Public 
Prosecutor's Office. We also strengthened the 
Leadership without Capacity Building program, 
which aims to prepare leadership and HR, and 
promote active listening with employees with 
disabilities (PwDs).

90  
nationalities
among the almost

100,000  
employees
in the world

In Brazil, 
 workers from

40  
different 
nationalities

Foreigners and Refugees: We employ about 
7,000 foreign migrant/refugee workers, being 
one of the companies that most employ people 
in situations of migration/refuge. Translator 
operators, diploma validation support, and the 
promotion of support networks are some of 
our initiatives. The Active Listening Program 
fosters dialogue between people in refugee 
situations and the company, with the objective 
of promoting inclusion and belonging, in 
addition to mapping opportunities for them. We 
participate in the Refugee Enterprise Group, of 
UNHCR, the United Nations agency dedicated to 
caring for refugees.

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employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Programs 
Accelerate 
Women's Careers 

 Created in 2021 as a pilot, the Lead As 
A Woman program was expanded in 
2022 and extended to our international 
units in 2023, with a large membership. 
The program is a journey of self-
discovery and career acceleration for 
women identified as successors at BRF, 
which includes meetings with experts 
on gender equity, technical and skills 
training, assessments, and mentoring. 
A total of 398 women have already 
participated in the program, 150 of 
them in 2023.

In the Women in Focus program, 
through roundtable discussions, 
technical and career knowledge, as well 
as personal experiences, are shared, 
fostering a network of support and trust 
among women. In 2023, in addition to 
the employees of the operation, the 
program reached the employees of the 
BRF offices, with the participation of 
more than 50 women.

Gender distribution in BRF, by job category (%) GRI 405-1

Executive Board

Management

Supervisors and 
coordinators

Administrative

Operational and sales

Total

2021

2022

2023

Men

Women

Men

Women

Men

Women

86.21%

75.21%

13.79%

24.79%

87.18%

73.41%

12.82%

26.59%

92.45%

74.20%

7.55%

25.80%

71.26%

28.74%

69.64%

30.36%

68.85%

31.15%

48.06%

59.36%

58.77%

51.94%

40.64%

41.23%

48.05%

58.16%

57.72%

51.95%

41.84%

42.28%

46.82%

57.69

57.22%

53.18%

42.31%

42.78%

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BRF quality

GRI 3-3 [Product quality and safety]

Delivering quality products to consumers is 
essential in our operation. For this reason, 
we have this commitment as a priority in 
our performance. Each process, stage and 
professional needs to deliver the maximum 
quality to achieve the results that maintain our 
reputation, image and generate value.

The BRF Quality System and our internal policy 
on the issue work together to mitigate risks, 
ensure the application of standards, institute 
clear governance on the subject in all spheres, in 
addition to monitoring and, eventually, reverting 
non-compliances. The system also standardizes 
the processes related to quality in the 
production units. Through excellence programs 
such as SEO and Loja Ideal, we strengthen 
compliance with the standards defined in the 
various areas of our business. 

Continuous system improvement is 
strengthened through internal and external 
audits. Internal evaluations assess the 
alignment of our internal processes with legal 

requirements and customer and certification 
standards. It occurs annually, according 
to risk assessment, and is conducted 
independently by Corporate Quality. We also 
adopted the Quality Index, which analyzes 
and monitors complaints, compliance with the 
product's sensory standard and results of our 
performance in microbiological safety. 

External audits certify that the processes 
adopted and our quality system are in line 
with internationally recognized standards 
by the GFSI. Our units hold quality and 
food safety certifications such as BRC, IFS, 
FSSC 22000, Global-GAP, Certified Humane, 
ISO17025, among others, which are 
considered differentiators in the market. In 
addition, we are audited externally by different 
markets and clients, as well as the relevant 
Brazilian organs, such as the Ministry of 
Agriculture, Livestock and Supply (MAPA) and 
the National Sanitary Surveillance Agency 
(ANVISA), ensuring our commitment to legal 
and customer requirements.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

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and well-being

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certifications and audits 
GRI 3-3 [Product quality and safety]

BRF adopted the Ethical Trading Initiative 
(ETI) Base Code as a reference for 
the development of its Human Rights 
Policy, as well as for the items evaluated 
in its Operational Excellence System, 
which provides for self-assessment of 
Operating Units and periodic internal 
audits. In addition, our units also receive 
audits of different Social Responsibility 
protocols, such as the SWA, ICS and SMETA 
protocols, the latter developed by SEDEX, 
a collaborative platform that gathers 
information on responsible sourcing,  

of which we have been members since 2013. 
In 2023, 10 units in Brazil were audited by a 
third party: Chapecó, Campos Novos, Capinzal, 
Concórdia, Videira, Serafina Correa, Uberlândia, 
Toledo, Marau and Nova Mutum.

qualifications 
GRI FP2, FP5

The export qualification processes of our 
plants for commercialization with international 
markets should be highlighted. From technical 
preparation to obtaining new qualifications, the 
achievement is related to the proof of several 
standards and quality requirements that vary 

Learn more on page 170

according to the regulatory scenario  
of the countries.

In 2023, countries with significant import volumes, 
such as Chile and the United Kingdom, adopted 
the pre-listing model (delegated to the Brazilian 
government), which facilitates the access of 
Brazilian products and the qualification of more 
production units. Countries that previously did 
not select specific approved production units for 
export to their territory may start to do so, as was 
the case with Oman in 2019. 

Video audits emerge as a possible trend to 
the extent that they streamline processes and 
reduce costs, both for the Company and for the 
authorities. As of 2020, we were the subject of 
video audits by foreign authorities in countries 
such as Mexico and Oman and, in 2023, China 
started to make recurrent use of the tool to 
enable new units. 

Regarding China, an important market for 
BRF, the relaxation announced by the local 
government of the "COVID Zero" policy, which 
had significant impacts on the local economy 
and affected our exports, may positively impact 
the Company's business. On the other hand, the 
evolution in the spread of the virus and any new 
more restrictive policies may generate losses.

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our products
The quality that begins in the field and reaches the table of our consumers is reflected  
in public recognition for BRF brands. Here are some achievements from 2023.

Sadia

Perdigão

Qualy

Perdigão is the most chosen food 
brand by Brazilians in the Kantar Brand 
Footprint ranking.

Qualy is the most chosen 
Margarine brand¹ and it is present 
in 7 out of 10 Brazilian homes².

Sadia is the preferred food brand in Brazil, with a 29.3% 
preference¹, and several times elected the most remembered 
brand in several categories in which it operates: frozen meals 
(Top of Mind 27%), calabrese sausage (Top of Mind 27%), 
mortadella (Top of Mind 29%) and Christmas products  
(Top of Mind 24%). In food, it is the leading brand in Top  
of Mind with 42%².

This constant reminder by the consumer translates into the 
robustness of the brand, considered iconic in the food sector, 
in several categories. Sadia has the strongest brand presence 
in breaded products, sausages, hams, lasagnas, and fresh 
sausage being classified as an iconic brand in the food sector.

It also leads in market share for lasagnas and ready meals3 
and is the second brand in the cold cuts4 category, behind 
only Perdigão.

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The brand is a leader in the processed 
meat segment in Brazil. It is also  
a leader in the sausages and cold  
cuts categories.

Mortadela is a prominent category: 
the brand is the leader in market 
share and preferred by consumers². 
The Gold line of mortadella is the 
best-selling and preferred in Brazil, 
according to Kantar Insights.

1 TNS – 250408530_Tracking_Alimentos2023, carried out between Oct/23 and 
Dec/23, with a target audience: men and women, aged 18 to 65, from ABC classes, 
responsible for home purchases and food consumers.
2 Top of Mind 2023 Award, from Datafolha.
3 Nielsen Retail Index Evolution I INA + C&C I Total Brazil I FY’23 (Jan-Dec 2023) | 
Frozen meats: lasagna and ready-made dishes.
4 Nielsen Retail Index Evolution I INA + C&C I Total Brazil I FY’23 (Jan-Dec 2023) | 
Cold cuts

1 Nielsen Retail Index Evolution I INA + C&C I Total Brazil 
I FY’23 (Jan-Dec 2023) | Sausages and Cold Meals
2 TNS – 250407841_Tracking_Panelas2023, held 
between January 2023 and June 2023, with a target 
audience: men and women, 18 to 65 years old, from 
ABC classes, responsible for the home purchase of food.

It is the most remembered 
brand in the category (38% of 
Top of Mind), with the greatest 
brand strength and preferred by 
Brazilians (45% preference)³.

It is the market leader in 
margarines and the sales leader in 
Brazil in the 500g and 1kg4 sizes.

1 Kantar, Worldpanel Division | Consumer 
Dashboard | CRP (Penetration and Frequency) 
| Period: October 2022 to September 2023 | 
Total Brazil
2 Kantar, Worldpanel Division | Consumer 
Dashboard | Period: July 2022 to June 2023 | 
Total Brazil
3 TNS – 250407841_Tracking_Panelas2023, 
held between January and December 2023, 
with a target audience: men and women, 
aged 18 to 65, from ABC classes, who are 
responsible for the home purchase of food.
4 Nielsen Retail Index Evolution I INA + C&C I 
Total Brazil I FY’23 (from January to  
December 2023)

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animal welfare

GRI 3-3 [Animal welfare], FP10, FB-MP-430a.2

The basis of our production chain is animals, 
and guaranteeing their welfare is fundamental 
for us. Therefore, we always work to improve the 
quality of life of animals inside and outside BRF, 
through an integrated approach. We have zero 
tolerance for animal abuse and this is a public 
commitment. In 2023, we invested R$45 million 
in actions aimed at animal welfare. 

The Animal Welfare program carried out at 
BRF engages several areas of the company 
at all levels, including senior leadership. The 
key indicators and the evolution of public 
commitments are discussed monthly by 
the directors of operations and the area of 
Sustainability and Corporate Reputation. 

In alignment with the program, we adopted the 
Animal Welfare Compliance Matrix, a checklist 
with the main specific key indicators of animal 
welfare (KWIs - Key Welfare Indicators). The 

tool, developed by our team, is based on 
national and international legislation, as well 
as internationally recognized protocols on 
the subject. We evaluated swine and poultry 
slaughter processes; the agricultural production 
of broiler chickens, broiler turkeys and swine; 
and the poultry and swine breeding chains. 
Digital controls of health aspects, vaccination 
protocols, studies of alternative products to 
antibiotics and review of biosecurity protocols 
complete our package of key indicators.

We also have a diverse group of specialists. All 
decisions regarding the care and facilities where 
the animals are involved are approved by the 
technical areas. The "Animal Welfare Officials", 
leading professionals and technical reference in 
their area of expertise, are present throughout 
the production chain, from animal breeding to 
transportation to industries, with autonomy and 
authority over the process.

We also actively collaborate with discussions on 
animal welfare of sectoral entities, such as the 
Brazilian Association of Animal Protein (ABPA). 
We partner with universities and research 
entities to increasingly bring awereness to the 
topic. Collaboratively, studies are addressed 
to promote animal welfare in agribusiness, 
including improvements in facilities, equipment, 
nutrition, behavior, environment and genetics.

We achieved 100% certification for animal 
welfare in all poultry and pork processing units 
in Brazil, advancing our commitment to certify 
all units by 2025. 

Reinforcing our pioneering spirit in Animal 
Welfare, as of 2023 we are committed to 
adopting the cage-free model for the gestation 
of swine in all new projects.

employee development 
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employee development 
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animal welfare

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in the production chain

In a responsible manner and in line with ethical 
principles, we work to positively transform 
our production chain. Therefore, we promote 
animal welfare best practices in an integrated 
and comprehensive manner, with everyone 
who is part of our chain, such as partners and 
suppliers, for example. 

We have a vertical integration system, which 
includes partnerships with livestock producers. 
We provide the animals (in the case of swine, 
many with our own genetics), inputs, and 
technical assistance, while integrated producers 
contribute with facilities, equipment, water, 
electricity, and labor necessary for the breeding 
and development of herds, following the 
guidelines of the Global Animal Welfare Program. 

BRF’s production chain includes chickens (Brazil 
and Turkey), broiler turkeys (Brazil) and swine 
(Brazil), produced under the supervision and 
control of BRF. The raw materials of animal 
origin (beef and dairy products, as well as 
industrial use eggs) are sourced from ratified 
suppliers who have to meet the animal welfare 
requirements set forth in the Supplier Code  

of Conduct. Find out more in Supplier  
and Supply Chain Management.  

Our production chain does not include cattle, 
fish and dairy cattle. Beef, dairy products (from 
dairy cattle producers); and eggs for industrial 
use are sourced from ratified suppliers, who 
sign the Supplier Code of Conduct document, 
which includes animal welfare requirements, in 
addition to being evaluated on animal welfare 
requirements. For this reason,  we also do not 
have pastures.  SASB FB-MP-160a.2 

We promote consumer education 
on animal welfare through 
webseries on the subject available 
on our website and on YouTube. 
Publications on the subject occur on 
the company's social media, such as 
Facebook, LinkedIn and Instagram. 
The Sadia BIO and Sadia Organic 
lines communicate the differential 
of animal welfare for their products.

We also participated in webinars 
from other entities bringing the 
theme of animal welfare within the 
focus of sustainability.

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animal welfare made at BRF

qualification

Our global Animal Welfare program carried out at BRF is based on the 
five domains of animal welfare, which take into account, in addition to 
the physiological states of animals, behavior and their mental states. 
This concept is an evolution of the five freedoms developed in 1979  
by the Farm Animal Welfare Council (FAWC).

Nutrition 
Proper consumption of 
nutritious food for a 
pleasant experience

Mental state 
Prioritizing comfort, 
interest and trust 
to avoid negative 
experiences

Behavior  
Varied activities 
and rewarding 
challenges

Training and awareness are based on the premises 
of Animal Welfare carried out at BRF. In 2023, we 
held the company's first BEA in Focus, with the 
objective of increasingly connecting the theme with 
the business. The event lasted 9 hours and was 
attended by national and international external 
experts on topics relevant to the business. 

As part of the actions to leverage animal welfare 
and spread the theme to all employees, in 2023 
we trained more than 220 animal welfare officers 
covering the agricultural, transport and humane 
slaughter of poultry and pork chains, covering 
100% of the units in Brazil. 

employee development 
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Environment  
Good conditions 
that offer comfort 
and safety

Health 
Animal care 
procedures for 
robustness and 
vitality

in the production chain

To train rural producers, we use technical visits, field days and our 
bimonthly newspaper. The animal welfare theme has a guaranteed 
space in all editions. One hundred percent of the poultry harvesting 
teams and live cargo drivers (eggs, chickens, piglets, broiler chickens, 
finishing swine) receive training to understand the impact of their 
activities on animals.

Animal welfare is also addressed in summer and winter training  
with integrated producers from the entire production chain.

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assessments 
GRI FP2, FP5, FB-MP-430a.2

In 2023, 100% of the slaughter plants of broiler 
chickens, swine and turkeys were evaluated 
monthly for the criteria for receiving and 
slaughtering live animals. In all, 372 evaluations 
of the process of receiving and slaughtering live 
animals were carried out. 

Professional Animal Auditor Certification 
Organization (PAACO). In 2023, seven new 
poultry and swine slaughter processes were 
certified, in addition to the recertification of 
the other processes.  FB-MP-410a.3

breeding and slaughter practices 
SASB FB-MP-160cb.2, SASB-FB-MP-410cb.1, 
SASB-FB-MP-410a.2

During the year, about 2,550 integrated 
producers were evaluated, accounting for more 
than 10,000 evaluations in the integration 
since the beginning of the evaluations in 
2019. Training and development initiatives 
are constantly applied with employees and 
integrated producers, as well as the monitoring 
of the process, with the measurement of 
performance indicators, signaling opportunities 
for improvement. 

Our commitment to animal welfare is 
reflected in the way we manage the life 
cycle of poultry and swine. Our procedures 
are in line with the guidelines of the Animal 
Welfare program carried out at BRF, by 
zootechnical parameters and by compliance 
with environmental comfort and welfare 
conditions for animals, in addition to 
alignment with international standards such 
as Global G.A.P. and Certified Humane.

raise chickens in cages in all industrialized 
food production processes. We use eggs in 
the production of industrialized products 
such as pizzas, pies and cheese bread. The 
commitment is 100% met in Brazil and, 
considering the global scope, the percentage 
is 96.3% of service.  SASB-FB-MP-410a.2

One of the factors related to animal welfare 
is the environment, which provides the 
correct thermal comfort to the animals in 
the facility. Environmental enrichment aims 
to meet the behavioral needs of poultry, 
promoting the exploitation and manipulation 
of environmental resources, and may also 
reduce the occurrence of negative behaviors 
and improve the quality of life. The goal is to 
bring new and, whenever possible, similar 
experiences to those existing in nature. This 
allows them to express their natural behavior. 

Currently, 100% of swine are slaughtered in 
units with third-party certification, through the 
protocol of the North American Meat Institute, 
exclusively on the theme of animal welfare. 
For broiler chickens, 85.2% are slaughtered 
under third party certification, according to 
the National Chicken Council protocol (100% in 
Brazil and three non-certified units in Turkey). 
100% of turkeys are slaughtered under third-
party certification, according to the protocol 
of the National Turkey Federation. Audits are 
conducted by professionals approved by the 

Among the various indicators monitored 
are density of accommodation, number of 
feeders and drinking fountains, heating 
and/or cooling systems, water quality and 
availability, nutritional levels and humidity 
control, ventilation, thermal sensation, 
lighting and "bed" quality, among others. 

In this sense, we started to implement 
perches, pecking objects and platform in the 
facilities. In 2023, 25% of broilers raised in 
Turkey and 8.8% of broilers raised in Brazil had 
access to perches, favoring the quality of life 
of millions of animals. In the turkey chain, the 
use of environmental enrichment is already 

In 2023, we achieved the goal established in 
a public commitment to have 100% of our 
poultry cage-free1. By 2025, we are committed 
to no longer buying eggs from suppliers who 

¹ Although it is not a common practice for broilers in Brazil,  
in other places, such as Turkey, the raising of chickens  
in cages is common.

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consolidated and 100% of the animals have 
access to it. We also advanced in the use of 
environmental enrichment for the pork chain 
and 14.2% of the properties allow access to 
the tool to 100% of the animals. Considering 
the partial access, 90% of the properties use 
the tool.

In order to achieve greater control over 
the environment where the animals are 
housed, we are gradually transitioning 
from traditional facilities (with external 
environmental interference) to high-tech, fully 
climate-controlled facilities, aiming to provide 
animals with greater thermal comfort in a 
more efficient and optimized manner. Control 
of air quality, temperature and lighting 
are constantly carried out and provide the 
essential conditions for animal welfare. 
In 2023, we inaugurated the first housing 
facilities capable of providing natural light to 
poultry in climate-controlled aviaries, creating 
an environment similar to the outdoors.

The bedding in the aviaries is 12 to 18 cm 
deep for turkeys, depending on the category, 
and 10 cm for chickens. They are composed 
of shavings and/or rice husks, and are entirely 
free of contaminants. The bedding allows 
the animals to behave naturally, including 

scratching and taking powder baths. As well as 
the bedding, all turkeys have access to pecking 
objects for them to be able to fully express their 
natural behavior.

In 2023, we committed to ensuring that all 
new projects for housing sow herds would 
be built using the open pen model. Currently, 
approximately 55.24% of the sow herd is housed 
in group gestation.  GRI FP11 

Our animals are raised intensively, that is, in 
facilities without access to external areas and 
without grazing, with the exception of  
Sadia organic line, in which the poultry have 
access to the external area, according to  
organic production standards.

Percentage of species by housing type

transportation

In the transportation of live cargo, a work 
committee carries out inspections and supports 
the implementation of good practices in 
situations of risk or accident involving live 
cargo. The vehicles used to transport animals 
are dedicated and designed for this purpose, 
suitable for the species and stage they are used 
for. Aspects such as distance, density, speed, 
travel time, and temperature are taken into 
consideration for the transportation of these 
animals. All vehicles are tracked, monitored and 
have a camera to check the driver and road 
conditions, in addition to the use of the fatigue 
sensor. In poultry transport, in 2023, we increased 
the use of cages with anti-opening locks.

Type of housing %

Turkeys

Chickens

Swine

Low acclimatization (yellow or blue curtains)

Conventional curtains (open and making full use of the natural 
conditions of the space)

High acclimatization (black x silver curtains with the  
use of cooling equipment to cool the environment and humidifiers)

Collective gestation

Individual gestation

12.5

87.5

0

0

0

30.1

22.9

47

0

0

0

0

0

55.24

44.76

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poultry

1

Space for movement: in line with the 
European directive, considered to be one of the 
best in the world, we stipulate the mark of 39 
kg/m² as the maximum density for the housing 
of poultry (both in our own installations and in 
those of our integrated partners). Around 52% 
of broiler chickens farmed by BRF globally are 
slaughtered with a density of less than 30 kg/m².

8

9

Fattening turkeys: around 87% 
of the animal fattening processes 
are performed in a system of 
conventional housing, with open 
curtains thus making maximum 
use of natural light. The other 
installations operate with a 
different type of system that 
allows greater control over the 
environmental variables, such as 
temperature and humidity.

Physical changes: Broiler chickens do not 
undergo physical changes during their lifetime. 
The cutting turkeys are 100% beaked in the 
hatchery using laser equipment (1/3 of the beak 
is cut in a region where there are fewer nerve 
receptors). The chicken matrices are 100% 
beaked in the hatchery using laser equipment 
(1/3 of the beak is cut in a region where there 
are fewer nerve receptors). At the end of last 
year, we started the process of evaluating 
batches of females not debugged for internal 
evaluations and adjustments to the production 
process.  GRI FP 10 

2

Cage-free: 100% of the poultry are raised cage-
free and the matrices producing fertile eggs 
have access to a nest, a structure necessary for 
the exercise of their natural behavior. We do not 
produce eggs for sale, something that happens 
only in the case of infertile eggs. All eggs that 
end up being sold are considered cage-free.

3

Feeding: broiler chickens 
have free access to water 
and feed prepared by 
nutritionists according to 
the needs of each phase of 
the animal’s development.

4

Correct temperature: we maintain 
conditions of thermal comfort for the 
animals through the use of special 
equipment, and the maximum 
and minimum temperatures and 
humidities of the installations are 
recorded every day for control and 
monitoring purposes.

7

Cage-free turkeys: no turkey 
farmed by BRF globally is 
confined in a cage, meaning 
all of them enjoy freedom of 
movement within the installation.

10

Transportation: the 
transportation of turkeys 
and chickens is performed in 
accordance with the directives 
of the Corporate Committee 
on Live Cargo Transportation.

6

Respect for regional criteria: we 
also respect the specific cultural, 
religious and market demands of 
our clients and certifications.

5

Rest time: we respect a minimum 
of 8 hours of light per day and 4 
hours of dark, thus following the 
day/night rhythm and the proper 
light intensity for each phase of the 
animal, in each farming system.

11

Assessment and management:  
all vehicles are checked as soon 
as they arrive at the factory, and 
the management is performed  
by professionals trained in  
animal welfare.

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swine

1

Assessment and management: 
100% of the animals are checked as 
soon as they arrive at the factory, with 
management being performed by 
professionals trained in animal welfare.

5

Physical alterations: since 2021, 
no swine has undergone ear 
alteration (dent elimination). 100% 
of the animals raised in the BRF 
integration undergo tail cutting 
until the third day of life. This 
management is still necessary to 
maintain the welfare of the animals, 
to avoid cannibalism during the 
growth and fattening phases. We 
are working on the development 
of an analgesic to minimize any 
kind of discomfort caused by this 
procedure.  GRI FP 10 

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2

Freedom at the 
installations: in accordance 
with European directives, 
considered to be amongst 
the best in the world, all 
fattening swine have freedom 
of movement. The maximum 
stocking density of swine at our 
installations and at those of 
our integrated partners should 
follow the vertical system of 
0.30m²/animal for the nursery 
and 0.93m²/animal for swine in 
the termination phase.

3

Weaning: the 
minimum weaning 
age should be 21 
days, with an average 
age of 25 days.

4

Castration: since 2022, no swine 
has been submitted to surgically 
castrated without anesthetic. In 
the rare cases in which surgical 
castration is still necessary (around 
0.17%), it will be performed with 
anesthetic. Currently, 99.87% of the 
global male swine herd undergo 
immunocastration that allows the 
animal not to undergo surgical 
intervention to be castrated. The 
goal is that by 2024, 100% of male 
swine will be immunocastrated. 
The castration procedure is not 
performed on swine matrices. 
GRI FP 10 

6

Collective gestation: we have adopted a 
system of collective gestation as mandatory 
in all of our expansion projects and we 
are committed to implementing collective 
gestation pens for 100% of our breeding 
sows by 2026. In 2023, we adapted 
100% of the Concórdia unit in collective 
accommodation and the adequacy of 
more than 13 thousand positions made us 
reach the rate of 55.24% of the appropriate 
squad.  SASB FB-MP-410a.1 

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medicines
GRI FP12, SASB FB-MP-260A.1, FB-PF-260A.1

Our team of veterinarians evaluates and 
coordinates biosecurity and animal welfare 
programs to prevent diseases and maintain 
animal health. We value the use of alternative 
products to the use of antibiotics such as: 
eubiotic programs, nutraceuticals and enzymes. 
We do not use hormones or antibiotics to 
promote animal growth in the integration  
of poultry and swine. 

As part of our continuous improvement process, 
a series of advances related to the sanitary 
control of the herds occurred in 2023, such as: 
1 - Establishment of new vaccination protocols in 
the breeding areas and in the broiler hatchery; 
2- Development of work to evaluate alternative 
products to the use of antibiotics; 3 - Review 
of biosecurity protocols, which contributed 
to maintaining the country's negative status 
for avian influenza and Newcastle disease, 
in addition to simulations to reinforce the 
contingency plans for exotic diseases in the 
country; 4 - Conducting a series of training 
to train animal health teams, focused on 
prevention and assertiveness of veterinary 
health plans. 

In relation to the use of antibiotics, we operate 
in accordance with the scientific evidence of 
antimicrobial resistance in the human population 
and with the understanding of the World Health 
Organization (WHO), that classifies antimicrobials 
in three categories: critically important, highly 
important and important. 

The use of antimicrobials in BRF is done in a 
rational and responsible manner, under the 
prescription and monitoring of veterinarians. 
The grace periods are strictly followed and 
inspected by our team, ensuring the absence of 
residues in the products. The inputs used in the 
breeding of animals are provided exclusively by 
BRF, ensuring adequate sanitary management. 
All medications, when necessary, are recorded in 
the batch monitoring form, as well as informed 
to the Federal Inspection Service through 
the Health Bulletin. Integrated producers are 
prohibited from using or acquiring products on 
their own under penalty of breach of contract if 
any irregularity is found. In the Sadia Bio line, no 
medicines are used in the breeding of animals, a 
process certified by a third party. 

For the pork chain, we strengthen vaccination 
programs and the maintenance of good 
production practices, resorting to the use 
of antibiotics only when necessary. We are 
aware that intestinal health is closely related 
to the nutrition offered, so we have a technical 
specification for each ingredient and we carry 
out a quality control plan for raw materials and 
feed. In the formulation of diets, we use the net 
energy system and digestible amino acids. The 
diets also use exogenous enzymes, in addition 
to the use of synthetic amino acids. All this 
increases the digestibility of the diet, improves 
intestinal health by minimizing the  
need for antibiotics. 

In 2023, due to the health challenges faced 
by Brazilian poultry farming and valuing the 
maintenance of poultry health, one of the pillars 
of animal welfare, there was an increase in the 
use of antibiotics in the poultry chain, with 4.5% 
of broilers slaughtered at BRF being medicated, 
with an annual consumption of 9.87 mg/kg. For 
the turkey chain, the annual consumption was 
50.52 mg/kg of antimicrobials¹. 

¹ Numbers still based on the classification of revision No. 6, 2019 
of the WHO document. And that in the year 2024 it will continue 
based on the classification of revision No. 7, of 2024. 

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natural resources 

GRI 3-3 [Climate change, water and energy] 

Promote the appropriate use of natural 
resources and reduce the impacts of our 
activity, reducing emissions and waste 
generation, are fundamental for a company  
of our size. As important as this purpose is  
to pay attention to climate change, that affect 
the future of our business.

We have an environmental management system, 
the HSE Policy and guidelines based on ISO 
14001 and in prospecting for opportunities and 
risks of our activity as tools for our management 
of natural capital.

All industrial and agricultural units of Brazil 
and International (Arab Emirates and Türkiye) 
monitor effluents, waste, atmospheric emissions, 
noise, odor, environmental grants and licenses. 
These data are managed through the Index 
of Environmental Sustainability (ISA). In 2023, 
the ISA reached a percentage of attendance of 
93.4%. The target was 91.7%.

In a decade, from 2014 to 2023, our 
environmental investments reached the mark 
of 432 million euros, destined to projects with 
environmental benefit and that meet one or 
more eligibility criteria established by the green 
bonds issued by BRF. In 2023, the investment 
surpassed the R$30.9 million  
(or 5.7 million euros) mark.

environmental 
management
Sustainability and Health, Safety 
and Environment (HSE) policies 
are the main references for our 
environmental management. It is 
complemented by standards such 
as ISO 14001, programs such as 
+Excellence and the Operational 
Excellence System (SEO), in addition 
to the laws and regulations of the 
locations where we operate.

seal attests to 
good practices 
Our Kezad unit in the United Arab Emirates has 
been awarded the “Green Label Industries” seal 
of good environmental practice for the second 
year in a row. The seal, promoted by the Abu 
Dhabi Environment Agency (EAD), is awarded 
to companies that have excellent performance 
in their operations, aligned with environmental 
practices, promoting the preservation of natural 
resources and reducing environmental impact.

The criteria for obtaining the seal are 
efficient management and preservation of 
natural resources, reduction of pollution, 
environmental compliance of the facilities and 
environmental innovation.

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water

GRI 303-1

Field activities (animal farming and grain 
production) and factories (conversion of animals 
and raw materials into food for consumption) 
rely on water as a critical resource for their full 
functioning. Therefore, we follow strict quality 
standards that ensure  compliance with all 
regulations of the Ministry of Agriculture on 
the consumption and quality of water in the 
processes and with the limits of quantity and 
quality in our water and effluent grants.

We seek to participate in the River Basin 
Committees in the regions where we operate,  
in addition to participating in the Water WG  
of the Brazil Network of the United Nations 
Global Compact. In addition to ensuring 
compliance with legal requirements, we value 
the efficient use of resources, focusing on 
prioritizing the reuse and reuse of water, 
whenever possible. Among our main goals is 
to reduce water consumption in our industrial 
operations by 13% by 2025. This percentage  
is currently 8.41%.

In 2023, we invested R$22.5 million in projects 
to optimize our water consumption.

Our main initiative to improve our management 
is to increase the so-called capillarity of 
measurements and management of Water Maps 
in the units, that is, to measure more and more 
and better the processes and their stages.

Actions to reuse water, avoiding new collections, 
reducing waste and automating processes to 
rationalize consumption are also practices we 
adopt to reduce our water footprint.

We can highlight the Bandirma unit 
(Turkey), where around 50% of the 
volume of water consumed by the plant 
already comes from a reuse system 
and; Abu Dhabi (United Arab Emirates), 
the percentage is 29%. In Brazilian 
operations, reuse and reuse jumped 
from 11% in 2020 to 16% in 2023, and 
continues to evolve.

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in the production chain

In the production chain, through the Code 
of Conduct for Business Partners, we inform 
about the need to maintain regularity with 
environmental legislation, which includes 
water use grants and their conditions. For 
our Members, our management includes 
monitoring and guidance for regularity of 
grants and their conditions on farms. The 
efficient use of water (with actions that 
include the use of rainwater) is a criterion 
for evaluating the compliance index and, 
consequently, is part of the evaluation 
of the Outstanding Integrated Producer 
Award, which recognizes and rewards the 
best interated producer.. Find out more in 
Supplier and Supply Chain Management.

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SASB FB-MP-140a.2, FB-PF-140a.2

Throughout 2023, a total of 56,843.69 
megaliters (ML) of water were collected from all 
BRF production units to carry out our activities, 
a small increase compared to the previous year. 
Almost all of the water captured in 2023 was 
properly treated before being returned.

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in the production chain

With the increase in drought situations, we have encouraged our integrated 
producers to manage water in an increasingly rational way and use technologies 
to promote treatment and reuse. The effective implementation of initiatives and 
technologies is at the discretion and under the responsibility of the members, 
with no managerial or financial interference from BRF.

In many cases, reinforcement in some controls, small process changes and the 
exchange of simple parts of the property's water system can bring considerable 
reduction in the use of potable and reusable water, ensuring adequate quality 
supply and preserving animal welfare. 

For poultry and pork farmers, it is essential to monitor the consumption and 
water levels in the artesian wells that supply the properties. The control assists 
in verifying the availability of the resource and in meeting the requirements of 
environmental agencies, comparing consumption proposed and carried out 
according to technical tables.

Another important factor is the routine check for leaks along the supply network 
(such as in drinking fountains, connections, quick couplings, hoses, taps, pipes 
and pumps). The producer must establish a schedule for corrective and preventive 
maintenance, create water consumption control documents considering the 
animal husbandry systems he has in the area, as well as irrigation.

It is also recommended to perform flushing (water exchange in aviaries) 
intermittently, and not continuously. The roofs of the farms can be used as 
rainwater collection points, and it is necessary to install gutters and water 
conductors for storage.

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water vulnerability

We assess water risks in the locations where 
we operate in order to understand the specific 
impacts of our company in these regions and, 
consequently, reduce our water consumption 
and exposure to the risks of lack of water 
supply in the units.

To assess the water vulnerability of our 
production units, as of 2023, we started using 
the Water Risk Filter (WWF) tool, recommended 
by CDP. The change in the analysis tool allows 
us to have results even closer to the reality 
of our operations and chain. The Water Risk 
Filter recommends that the water vulnerability 
index considers factors internal and external 
to the operation, in view of the micro-region in 
which its units are located. It considers aspects 
that make the business more dependent 
on the resource in a specific region, such as 
quality, quantity, regulation and conflicts over 
water use. The analysis also considers the 
responsiveness of water treatment plants and 
our production units.

The WWF methodology defines an exposure 
score for each of them and, from this data, 
we plan preventive and corrective measures. 
Its application aims to build a water 
vulnerability map of our operations, compare 
risk indicators between units and subsidize 
projects and investments to mitigate risks.

In the case of Brazil, a country of continental 
dimensions, it is essential that our integrated 
chain is located very close to the production 
units so that the transport of inputs, feed 
and eggs is feasible both from the point 
of view of financial resources and animal 
welfare. Considering these criteria, the water 
vulnerability tool provides an assessment of 
the micro-region that covers the context of the 
locations where our integration is inserted. 

The analysis data show that, historically, the water 
stress events recorded in the integration occurred 
when the manufacturing units were being 
impacted by severe water shortages. However, 
not always when manufacturing units were 
impacted by water scarcity, the integration chain 
was affected. This is because our integration chain 
essentially uses well water and groundwater. Most 
of these events are recorded in the southern 
region of Brazil. More details can be found in our 
response to the CDP Water questionnaire.

Total volume of water collected in all areas and areas with water stress, by source (ml) 
GRI 303-3, SASB FB-MP-140a.1, FB-PF-140a.1

Source1

All  
areas

Areas of water 
stress2

All areas3

Areas of water 
stress2

All  
areas

Areas of water 
stress2

2021

2022

2023

Surface water4

36,754.83

Groundwater

21,132.51

Third parties water

1,790.57

Total

59,677.91

-

-

-

-

36,579.76

19,261,483

36,963.22

10,941.32

18,974.24

-

-

-

1,571.46

18,309.01

2,586.77

55,554.00

19,261,483

56,843.69

170.01

13,698.1

¹ Fresh Water (≤1000 mg/l Total Dissolved Solids) 
² Information not available in 2021
³ Baseline defined in 2020, in alignment with natural resources commitments, considers all Brazilian  
and International manufacturing units, including feed plants. BRF will evaluate the expansion of the content scope for the coming years.
⁴ Includes water purchased from thirdparties

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125

effluents 
GRI 303-2

The effluents generated by our operations are 
mainly composed of proteins and fats, as well 
as biodegradable detergents used in sanitation 
processes. We treat 100% of these effluents in 
accordance with the standards established by 
environmental legislation and constantly monitor 
the water quality of the rivers where we collect 
and then release the effluent after treatment.

All our units that generate effluent comply with 
legal discharge standards. In units where there 
is no state or municipal legislation, we follow the 
federal determination. The units are licensed by 
the competent environmental agencies and, in 
most licenses, certain parameters are determined 
to be monitored with a certain frequency, 
guidance reinforced by our internal standards. 

In addition to the determinations mentioned in 
the previous paragraph, the ISA indicator verifies 
compliance with the quality of the effluent. BRF's 
production units have a monitoring regime 
for their effluent treatment plants and must 
comply with the environmental conditions of 
our licenses, in addition to considering the 

minimum standards necessary to ensure the 
controls of our processes. The efficiency of our 
effluent treatment plants, attested by external 
laboratories accredited by Inmetro, reached 
98.76% in a universe of 23,290 analyzes to attest 
to the quality of the effluent treated in 2023.

Throughout the year, we received two assessments 
from environmental inspection agencies regarding 
non-compliances related to water and effluents. 
Both cases were due to events that occurred 
in 2022, due to non-compliance with effluent 
discharge parameters at the Lucas do Rio Verde/
MT (hatchery) and Paranaguá/PR (industry) units.

In Paranaguá, it was a specific incident that was 
promptly resolved. In Lucas do Rio Verde, there 
were occasional non-standard BOD (Biochemical 
Oxygen Demand) analyzes. In this case, an 
improvement project was implemented with an 
activated sludge system, started in July 2023, 
which has already solved the situation, resuming 
compliance. We filed an appeal/defense for  
both cases and await a response from 
environmental agencies.

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Total volume of discarded water,  
by source (ml) GRI 303-4 

Source

2021

2022

2023

Surface water

51,010.41 46,038.68

55,399.81

Municipal 
collection network

11.53

5.78

 127.83

Soil

Total

14.89

71.77

 166.21

51,036.83 46,116.23

55,693.85

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biodiversity and forest management

GRI 304-1

Biodiversity is a material topic for BRF and our 
main responsibility in relation to it is to provide 
a deforestation-free supply chain. This implies 
ensuring traceability (read more in Traceability and 
socio-environmental monitoring) throughout the 
entire cereal chain, promoting best practices in the 
value chain and adhering to solid practices in the 
management of biodiversity. 

We comply with current legislation, which covers 
topics such as vegetation protection, permanent 
preservation areas and Legal Reserve areas, 
forest exploitation, supply of forest raw material, 
control of the origin of forest products and control 

and prevention of forest fires. In addition, our 
integrated producers follow our conservation 
standards, ensuring that their impacts can be 
considered small.

We have forest assets for the production of 
biomass as an energy source, totaling 27,000 
hectares distributed across eight Brazilian states 
and 196 farms (97 own farms, 91 leased and 8 
standing forest purchase farms).

Species belonging to the genus Eucalyptus 
comprise 96% of this area, while 1.1% are 
covered by Pinus and 0.5% by other tree genera 
(such as araucaria, bamboo and mimosa). The 
remaining 2.4% are open areas that are awaiting 
the next planting cycle.

Of our farms, two are within a Conservation Unit 
(the Devonian Escarpment State APA) and 40 to 
10 kilometers from some conservation unit.

employee development 
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25 

within very 
high level 
area of 
biological 
importance

18

within  
extremely high 
level area  
of biological 
importance

115 forestry production units  
in priority areas for conservation

2

within high 
level area 
of biological 
importance

19

at a distance 
of up to 10 km 
of area with 
an extremely 
high level 
of biological 
importance

units7

units44 

at a distance  
of up to 10 km  
of area with  
a very high level  
of biological 
importance

at a distance  
of up to 10 km  
of area with 
a high level 
of biological 
importance

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climate change

GRI 201-1, 305-1, 305-2, 305-3, 305-4, SASB FB-MP-110a.1, TCFD 2.c

our 4 priority fronts

Climate change and the failure to contain 
it are among the main global risks for the 
coming years, according to the recent report 
published by the World Economic Forum. These 
changes have the potential to affect our costs 
and operating results, including increasing 
the prices of agricultural commodities, and 
therefore are among the priority topics of our 
sustainability strategy.

To mitigate its effects and contribute to the 
strengthening of a low-carbon economy, we 
have made a commitment to be a Net Zero 
company by 2040, contributing to global efforts 
against global warming. Our action plan is based 
on 4 work fronts: sustainable purchase of grains, 
promotion of low-carbon agriculture, increased 
use of renewable energy and increased 
operational efficiency, and we have taken 
concrete steps in this direction.

We have established actions to reduce, by 2030, 
35% of Scope 1 (direct emissions) and Scope 2 
(emissions related to electricity consumption) 
emissions; 12.3% of Scope 3 emissions (indirect 
emissions in the value chain); and, by 2040, 

neutralize residual emissions. The goals of 
Scopes 1 and 2 are based on the year 2019 and 
Scope 3, on the year 2020.

Since 2021, we have maintained the Net Zero 
Committee formed by senior leadership and 
representatives from the technical areas, with 
the objective of accelerating and monitoring 
the implementation of the various actions. In 
partnership with Fundação Getulio Vargas, 
we developed an internal carbon pricing 
methodology, which provides a more accurate 
identification of the costs associated with the 
company's various emission reduction options. 
This identification facilitates the comparison and 
prioritization of mitigation actions.

In 2023, we revised our goals following the 
new flag (Forestry, Agriculture and Land 
Use) methodology, developed specifically 
for organizations operating in these sectors. 
The updated challenges were submitted in 
December 2023 for approval by the Science 
Based Targets (SBTi) initiative and reflect the 
ambition to limit global warming to 1.5°C,  
as set out in the Paris Agreement. 

employee development 
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Sustainable grain purchases

Deforestation-free supply 
chain by 2025

Find out more on page 78.

low-carbon agriculture

Scale up the use of solar energy 
in our integrated producers

Find out more on page 127.

Renewable energy

Wind and solar sources

+50% energy from clean 
sources by 2030

Find out more on page 134.

Operational efficiency 

New effluent and waste 
treatment technologies. 
Page 137. 

Sustainable Distribution 
Centers. Page 15.

Logistical efficiency and 
alternative fuels. Page 50.

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We participated in COP28, held in Dubai, 
in December 2023. At the most important 
climate event in the world, promoted by the 
United Nations, we had the opportunity to 
announce our commitment to expand our grain 
traceability goal to 100% of the biomes where 
we operate by 2025, as well as to maintain a 
supply chain, both directly and indirectly, free 
from deforestation. 

During meetings involving researchers, 
policymakers, and company representatives, we 
presented the progress of our climate agenda 
and our actions in the food system within our 
Sustainability Platform.

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We linked our sustainability goals to the 
US$150 million loan, signed in March 
2023, with First Abu Dhabi Bank, the 
largest bank in the United Arab Emirates 
and announced during COP28, in Dubai.

The credit line, based on the 
"Sustainability Linked Loan" concept, 
links interest reduction to the 
achievement of goals, and will allow 
the Company to expand its business in 
the region and ensure that this growth 
meets its sustainability objectives. The 
reduction of emissions from scopes 1 
and 2, and the increase in clean energy 
consumption will be the performance 
indicators linked to the loan.

This is the first time we have used a 
sustainability-linked loan in the Middle 
East and North Africa region, strategic 
for BRF.

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inventory

We are one of the 27 founders of the 
Brazilian GHG Protocol Program and for 
more than a decade we have published in 
the Public Registry of Emissions an inventory 
of greenhouse gas emissions. Since 2009, we 
have been part of B3's Carbon Efficient Index 
(ICO2) portfolio, and for more than ten years 
our inventory has been awarded the Gold 
Seal by the Brazilian GHG Protocol Program, 
which certifies us with the highest level of 
the program, bringing transparency and 
reliability to the reported data. In 2023, we 
advanced in the mapping of the value chain 
(scope 3), which includes producers and 
other suppliers.

From the Scope 3 mapping, we identified that 
the greatest impact of GHG emissions is on 
the supply chain. The main sources include 
the use of the soil in the production of grains, 
the management of manure in the breeding 
of animals by the integration system and the 
transport along the chain. When evaluating 
our own activities, stationary sources are the 
most relevant due to the amount of fuels 
required by the processes; however, because 
we have more than 90% of our energy matrix 
from renewable sources, this impact is 
significantly reduced.

Variables considered  
in the measurement of GHG emissions

Scope 1

Scope 2

Scope 3

Electricity 
purchases

Purchase 
of thermal 
energy (steam) 
for electricity 
production

Stationary combustion: 
burning of fuel used in boilers, 
engines, generators

Mobile combustion: GHG 
emissions from the burning 
of fuel used in mobile 
equipment and vehicles

Treatment of solid waste and 
wastewater: generation of animal 
husbandry waste, composting 
of industry waste and dead 
animals, wastewater treatment

Fugitives: use of refrigerant gases 
(cold rooms, air conditioning) 
and other substances for 
the slaughter process of 
animals (CO2), manufacture 
of soybean oil (hexane)

Agricultural: soil fertilization 
using poultry litter waste, 
conventional fertilizers and 
effluents from swine manure

Change in land use: forest fires 
and removal of forest areas

Purchased goods and 
services (poultry and swine 
farming, acquisition of grains, 
oils and their derivatives)

Capital goods

Acquisition of  
fuel and energy

Transportation and 
distribution of inputs, animals, 
products, by road and sea

Waste generated in the 
operations and destined 
for third parties

Air, road and sea travel

Employee commuting 
(home-work) 

Processing of products sold

End-of-life treatment 
of products sold

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emissions 

GRI 305-1, 305-2, 305-3, 305-4

We ended the 2023 cycle with a 21% reduction 
in total emissions linked to Scope 1 and 2, 
when compared to the 2019 baseline, mainly 
encouraged by the prioritization of renewable 
energy consumption, with proven traceability. 
Compared to 2022, the sum of Scopes 1 and 
2 increased 6%, due to the higher incidence 
of forest fires. Regarding Scope 3, there was a 
small increase compared to 2022 and baseline 
2020, driven by the purchase of grains  
and derivatives.

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GHG emissions (tCO2e)1 GRI 305-1, 305-2, 305-3, 305-5, TCFD 4.b, SASB FB-MP-110a.1

Baseline 
2019

2021

2022

2023

Scope 1

Total gross emissions of CO2e

337,066.52

318,393.38

299,853.23

337,848.21

Biogenic emissions - Scope 1

2,090,691.25

2,161,670.02

1,737,207.60

1,573,420.39

Variation 
2019-2023

0.2%

-25%

Scope 2

Total gross emissions of CO2e - approach 
based upon the location

Reductions arising from indirect emissions 
from the acquisition of renewable energy 

Total gross emissions of CO2e - Approach 
based upon the choice of purchase

Scope 3

240,799.08

319,563.93

159,488.08

157,022.96

-35%

-

78,940.94

29,656.83

39,137.45

-

240,799.08

240,622.99

129,831.25

117,885.51

-51%

Baseline 
2020

2021

2022

2023

Variation 
2020-2023

1.54%

-4.28%

Total gross emissions of CO2e

30,634,476

31,977,129

30,149,412

31,106,766

Biogenic emissions - Scope 3

44,447

45,034

43,147

42,544

Intensity of GHG emissions1 GRI 305-4 

Total GHG emissions (tCO2 equivalent)

559,016.37

429,684.48

455,733.73

Greenhouse gas emissions (GHG) intensity

0.104

0.084

0.093

2021

2022

2023

¹ The total GHG emissions (tCO2equivalent) considers the sum of Scopes 1 and 2. The Emissions Intensity is calculated by the absolute 
GHG emissions (tCO2 equivalent) of Scopes 1 and 2 by 2023 production (t). The data consider the adjustments of the Global Warming 
Potentials (GWP), in accordance with the technical note of the Brazilian GHG Protocol Program The gases included in the calculation are 
carbon dioxide, nitrous oxide, methane and hydrofluorocarbon. The other gases are not generated by BRF's activities. The data relating to 
Scope 1 and Scope 2 are audited by a third party. In 2023, Scope 3 (baseline year 2020 and year 2023) was audited.

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energy matrix
GRI 302-1, SASB FB-MP-130a.1, FP-PF-130a.1

We prioritize the use of renewable sources 
in our energy matrix, reaching a percentage 
higher than 90% of the total, between fuels and 
electricity. The greatest contribution is from 
biomass, from own reforestation areas, used for 
steam generation in our production processes.

In 2023, we invested R$ 8.4 million in projects 
for better energy use in our Company. 

Through the BRF Energy Excellence 
Program, we seek to promote sustainable 
energy consumption in manufacturing and 
administrative operations. In the program, 
performance indicators are established and 
energy consumption is monitored in the 
different production processes, considering 
the lines, categories and products developed. 
Activities in distribution centers, agriculture and 
administrative areas are also managed.

We also maintain the BRF Energy Committee, 
formed by the Engineering, Controllership and 
Procurement teams, which meets monthly to 
monitor initiatives and study ways to reduce 
consumption. In addition, we consider in 
our decision-making the improvement of 
the acquisition cost, the search for strategic 

partners in the development of sustainable 
projects, the approval of consumption 
reduction projects and the guarantee of 
internalization of the program guidelines for 
the production units. 

We maintain annual goals to improve use 
efficiency and an investment plan for the 
coming years, in order to increase the 
percentage of our own generation. We adopt 
annual investment plans to allocate our own 
resources for technology upgrades and the 
purchase of more efficient equipment. 

In 2023, considering only the energy 
consumption within BRF, the energy intensity 
was 5.97 GJ/ton produced, 4% less 
than in 2022. 

Energy intensity1 GRI 302-3 
(GJ/ton produced)

2021

2022

2023

5.95

6.23

5.97

¹ Energy intensity is calculated by dividing the energy consumption 
within the organization (GJ) by the production in 2023 (t). Only the 
consumption of electricity and steam within the organization is 
considered.

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control procedures for freezing tunnels, the 
implementation of automatic and variable 
controls for compressed air equipment, 
and the upgrading of lighting technology in 
factories to LED systems. In addition to these 
initiatives, we take advantage of the resources 
made available through Energy Efficiency 
Programs of energy distributors, under the 
recommendation of the National Electric Energy 
Agency (Aneel), with actions such as replacing 
common electric motors and pumps with high-
efficiency equipment, which also has impacts on 
greenhouse gas emissions.

Total energy consumed1 (GJ) GRI 302-1, SASB FB-MP-130a.1

2021

2022

2023

Fuels from non-renewable sources

1,801,979.10

2,006,542.35

1,773,317.73

Fuels from renewable sources

21,764,940.30

21,590,928.10

19,452,560.72

Energy consumed

Total energy consumed

Energy sold2

8,471,931.45

8,278,849.99

8,035,463.68

32,038,850.85

31,876,320.43

29,261,342.13

0

1,308,728.90

1,821,891.32

¹ The premise for accounting considers energy measurement taken at the production units.
² The electricity sold refers to electricity sold on the free market that was not consumed and has already been deducted from the total 
energy consumption, avoiding double counting of consumption.

132

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

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employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Consumption of non-renewable fuel sources in GJ GRI 302-4

Energy consumed offsite (GJ) GRI 302-2

BPF

Diesel oil

Natural gas

Gasoline

LPG

Shale

2021

2022

29,326.59

115,886.21

104,197.20

106,108.37

2023

14,692.81

71,459.88

2021

919,260.80

1,008,166.65

1,017,443.25

2022

112,398.00

192,067.40

146,518.19

522,349.83

460,499.07

523,003.71

114,446.68

123,118.66

117.73

2023

5,976,170.46

 5,683,380.00

6,334,177.31*

Illumination kerosene

Acetylene

0

0

689.7

0.46

0.42

0.76

Fuel consumption from renewable sources in GJ GRI 302-1

* As of 2023, we will include new categories, such as international transport, in the 
calculation.

Other emissions 

Emissions of substances that deplete the ozone layer 
(ODS)1 in tCFC-11 equivalent GRI 305-6

Cane alcohol

Biodiesel

2021

2022

2023

132,263.09

106,565.32

127,257.99

6,462.02

0

7,035.31

Total ODS Produced

Vegetable or animal oil

160,046.46

73,334.28

68,158.71

Biomass (reforestation wood)

21,466,168.70

21,411,028.51

19,250,108.71

Atmospheric Emissions GRI 305-7

Total

21,764,940.27

21,590,928.10

Nox

Sox

2022

 1,365

2023

810.21

2021

20221

2023

1,962.7

1,264.82

879.34

284.05

160.53

135.44 

Energy consumed (purchased) in GJ 

Electricity

Steam

Total

2021

2022

2023

Particulate Matter (PM)

2,776.13

1,730.11

1,351.46 

8,471,931.45

7,857,943.80

8,035,463.68 

Carbon monoxide

5,444.30

6,153.26

2,870.61

Hazardous air pollutants (HAP)

0

0

0

-

420,906.18

467,602.90

8,471,931.45

8,278,849.99

8,503,066.57

1 Revised values.  GRI 2-4 

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energy 

GRI 302-1, 302-2, 302-3

In addition to striving for efficient use of 
electricity, we aim to increase the share of 
electricity from clean sources to 50% by 2030 in 
BRF, thus leveraging our Net Zero commitment. 

To achieve this, we have entered into 
agreements for the implementation of clean 
energy projects, including the establishment, 
on August 16, 2021, of a joint venture with AES 
Brasil for the construction of a self-generated 
wind complex at the Cajuína Wind Complex, 
Rio Grande do Norte. It will have an installed 
capacity of 160MW, generating 80MW, which we 
will acquire through a 15-year power purchase 
agreement. The estimated investment for the 
project is approximately R$985.0 million, which 

corresponds to R$6 million/MW installed, 
with an approximate direct investment 
of R$92.1 million by BRF, to be disbursed 
during the project's development. Power 
supply began in 2024. 

There is also a joint initiative with Intrepid 
Participações S.A. to implement a solar 
energy self-generation park in the 
Brazilian State of Ceará. 

In 2023, 8% of our electricity consumption 
was supplied by clean energy, with 
proven traceability, of which 4% was self-
generated. In December, these numbers 
reached 16% and 14%, respectively.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

in the production chain

With our producers in mind, we entered 
into an agreement with Banco do Brasil 
to provide R$ 200 million in facilitated 
financing, with lower interest rates, to 
finance investments in the installation of 
solar panels on the integrated farms, while 
also providing commercial, technical, and 
legal support. Additionally, we continue 
to pay producers based on their energy 
consumption before the implementation 
of the panels, regardless of any reduction 
in the partner's bill. The producer with 
a photovoltaic system installed on their 
property may improve their income 
based on their score on the Structural 
Checklist, according to the criteria outlined 
in the program, which contributes to 
the value received by the integrated 
producer. In 2023, 57% of the volume of 
poultry produced came from integrated 
producers with photovoltaic energy on their 
properties. Find out more in Supplier and 
Supply Chain Management.

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circular economy  
and waste management 

GRI 306-2

Optimizing resource use to the fullest extent 
possible is the principle of the circular 
economy. In the case of BRF, the poultry and 
pork slaughter process generates materials 
unsuitable for human consumption, which we 
refer to as by-products. 

Our business unit BRF Ingredients (BRFi) 
puts circularity into practice by generating 
ingredients for the Animal Nutrition, Food 
Ingredients, Human Health, and Plant Nutrition 
markets. Through innovation, efficiency, and 
sustainability, we produce high-value-added 
items from by-products, which become raw 
materials for our agricultural chain.

employee development 
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natural resources

climate change 

circular economy and 
waste management

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for each raw material, several products

circularity

products

by-products

1.3M
tons
per year of
raw material

Raw material:
Raw material:
Our raw material is intact, safe and 
Our raw material is intact, safe and 
fresh. It represents 30% of the by-
fresh. It represents 30% of the by-
products from poultry and pork 
products from poultry and pork 
slaughter, such as bones, viscera, 
slaughter, such as bones, viscera, 
feathers, fat, and blood, collected 
feathers, fat, and blood, collected 
from the BRF production process.
from the BRF production process.

present in 
8
countries

+ 100
clients

Clients:
Health and nutrition 
industries and internal 
consumption within 
BRF itself.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

31
production 
units

Technology and innovation:
We transform BRF's wealth of raw 
materials into high-value-added 
ingredients.

find out +
at https://www.
brfingredients.
com/pt-br/

+ 770
employees
direct

Market segments:

Animal 
Nutrition

Human 
Health

Plant 
Nutrition

Food 
Ingredients

+ 3.5 
thousand
cargo 
movements/
month

Supply

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solid waste and packaging

GRI 306-1, GRI 306-2

Our waste management is conducted through 
reduction, recycling, and reuse of materials 
throughout the value chain – from suppliers 
to the post-consumer phase. Therefore, 
our waste management includes a series of 
standardized procedures and tools for control 
and management, in line with our Operational 
Excellence System (SEO) and the +Excellence 
program, as well as regulatory documents 
covering all our activities.

At the units, the Solid Waste Management Plan 
and the Healthcare Services Management Plan 
guide the packaging, segregation, collection, 
sorting, storage, transportation, and disposal 
of generated waste to ensure compliance with 
legislation and the good practices established in 
internal programs and norms.

One of the initiatives related to waste 
management is the transformation  
of organic waste into biofertilizers, through  
the composting process.

as well as dashboards for data management on 
waste and on third parties storing, transporting, 
and disposing of waste. This allows for a more 
qualified analysis of the information.

With detailed management of this data, we 
were able to identify opportunities and define 
strategic actions, resulting in 98% of the waste 
being reused (i.e., diverted from final disposal 
initiatives such as landfill or incineration) in 
2023, compared to 78% in 2022, despite a 11% 
increase in the amount generated. 

The waste we generated was directed to 
composting, recycling, and other recovery 
operations at licensed companies, reintroducing 
them into the production chain, thus adding 
new value to materials already extracted from 
nature. Currently, over 98% of the waste is 
recycled, recovered, or reused throughout 
the value chain – from suppliers to the post-
consumer phase.

In 2023, we created indicators and implemented 
tools such as software to ensure traceability and 
environmental regulatory compliance of waste, 

All waste outputs from our facilities are 
accompanied by a Waste Transport Manifest 
and Invoice, along with their respective Final 
Destination Certificate (CDF). 

in the production 
chain

We conduct annual audits on 
waste suppliers for the approval 
of partnerships and their 
maintenance.

Hazardous waste is generated in smaller 
quantities and with strict controls, causing no 
significant environmental impact. In any case, in 
emergencies, we have an Emergency Response 
Plan that includes a contract with a specialized 
company for spill and leak response.

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

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Waste generated by category in tons GRI 306-3

Waste according to destination (2023) GRI 306-4, GRI 306-5

Hazardous

Non-hazardous 

Total

2022

1,310.74

474,551.77

475,862.51

2023

1,270

Hazardous

527,717

Non-hazardous 

528,987

Total

Deviated from disposal (t) 

Intended for final disposal (t)

303.16

437,368.84

437,672.00

967.08

9,347.75

10,314.83

Total waste for disposal, by composition, in metric tons (t)1  GRI 306-5

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

Composition

Hazardous

Incineration

Industrial landfill and autoclaving

Others

Non-hazardous 

Incineration

Incorporation into the soil

Industrial landfill and autoclaving

Others

Total

2021

2022

2023

Quantity diverted from final disposal (t), 
outside the organization

Quantity diverted from final disposal (t), 
outside the organization

Quantity diverted from final disposal (t), 
outside the organization

1,079.97

884.29

195.68

-

115,979.72

-

-

115,979.72

-

117,059.69

1,071.62

-

1,071.62

- 

102,796.52

-

-

102,796.52

-

103,868.14

967.08

471.07

495.04

0.97 

90,347.74

11,777.46

-

74,674.15

3,896.13

91,314.82

¹ There is no disposal of waste on site.
Note: In all tables, data does not include administrative units.

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Total waste diverted from disposal, by recovery 
operation, in tons GRI 306-4

packaging
GRI 301-3, SASB FB-PF-410a.2.

Type of waste

2021

2022

2023

Hazardous

Recycling

Re-refining

Reuse

Recovery

On-site storage

Outside the organization

504.56

284.20

220.36

-

-

-

239.12

239.12

303.16

230.16

-

-

-

-

-

-

73

-

Non-hazardous 

280,087.01

371,755.17

437,369.54

Recycling

67,347.29

77,291.80

50,609.63

Composting

209,733.88

281,318.67

-

Reuse

Recovery

Total

242.96

13,144.70

21,815.85

2,762.88

0

364,944.06

280,591.57

371,994.29

437,962.70

Throughout our value chain, post-consumer 
packaging waste is generated. Therefore, we 
prioritize recyclability in the development of 
packaging and participate in recycling incentive 
programs such as "Reciclar pelo Brasil" and the 
"Eureciclo" seal for Qualy packaging.

We are committed, as part of our Sustainability 
Platform, to achieving 100% recyclable, reusable, 
and biodegradable packaging by 2025. In 
2023, we progressed from 83% to 87% in Brazil 
and reached 93% internationally. Overall, the 
index was 88%. With our R&D department, 
we optimize structures and study alternatives 
without risk to consumer health and safety 
to minimize unnecessary generation of post-
consumer waste. We also work on reducing 
material weight and adopting alternative 
materials that preserve product stability.

According to Anvisa guidelines, the use of 
recycled materials in primary packaging, which 
come into direct contact with foods produced by 
BRF, is currently not permitted.

For some recyclable packaging, depending 
on the product's appearance needs, we adopt 
monomaterial structures that facilitate the 

recycling process. This is the case with cardboard 
boxes and rigid packaging used for margarine 
production, which utilize recyclable materials. 

In the production processes, damaged packaging 
is sent for recycling, reducing environmental 
impact. Additionally, part of the boxes we use are 
produced from recycled cardboard. 

We participate, through the Brazilian Association 
of the Food Industry (Abia), in the Packaging 
Sector Agreement in compliance with the 
National Solid Waste Policy (PNRS), which 
envisages a reduction of recyclable waste sent 
to landfills, expansion of selective collection, 
recycling of materials, among other actions.

We are a member of "Reciclar pelo Brasil" 
Platform, along with other companies 
committed to establishing reverse logistics 
plans in the country, with a focus on increasing 
the amount of recycled waste, expanding the 
revenue of cooperatives, and improving the 
income of involved waste pickers. Since its 
inception until 2023, our participation in the 
platform has promoted improvement  
and management actions in 457 associations 
and cooperatives in 252 cities across 26 states  

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

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materials, directly impacting over 4,600 
cooperative members, and achieving an average 
production of 47,230 kg/month of materials for 
recycling. 

In the 2023 Report of the platform, which 
consolidates activities conducted until 2022, an 
accumulation of 35 thousand tons of materials 
was reached that were diverted from landfills 
and dumps and sent for recycling. These results 
refer to the platform as a whole, encompassing 
all of its partners.

Also in 2023, we continued our commitment 
to offset 100% of the Qualy margarine and 
butter containers, in partnership with EuReciclo, 
totaling 16,253 tons of polypropylene (PP) 
recovered since 2021.

140

employee development 
and well-being

BRF quality

animal welfare

natural resources

climate change 

circular economy and 
waste management

case
reverse logistics 
12 thousand tons of plastic removed from nature

In 2023, we reached a historic amount of recycled Qualy packaging: 12 
thousand tons (in May/23), equivalent, equivalent to the weight of more 
than 10 Christ the Redeemer statues in plastic volume. To achieve this 
milestone, our policy is to recycle 100% of the packaging produced. This 
means that for every tub of Qualy sold, an equivalent volume of another 
tub is recycled, ensuring that the consumer's purchase has a positive 
impact on the environment. 

The initiative is in partnership with Eureciclo, a waste management 
company, which also contributes to job creation and income for  
waste pickers and cooperatives. The project has already impacted 
around 65 recyclable material sorting centers, which include waste 
picker organizations, in 15 Brazilian States, benefiting over two  
thousand families.

Preferred in its category¹ and the only margarine brand considered 
iconic² by consumers, Qualy is also the only one in its segment to have 
100% of its tubs offset. In 2023, we surpassed our goal of offsetting 7.5 
thousand tons per year, and to celebrate the milestone of 12 thousand 
tons of recycled plastic, we launched a special packaging with Eureciclo 
and a television commercial. We ended the year  
with over 16 thousand tons recycled.

¹ Brand Footprint survey by Kantar 
² Brand Z survey by Kantar

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chain

We recommend and encourage 
producers to use waste as organic 
fertilizer, according to an agronomic 
project taking into account the 
characteristics of the waste, soil, and 
crop in production. This process, as 
well as nutrient management planning 
and compliance with environmental 
licensing, is the same one we adopt  
in our operations.

141

Materials used in production  
and packaging1,2,3,4 (tons)  
GRI 301-1, SASB FB-PF-410a.1

animal waste
SASB FB-MP-160A.1

In 2023, the total amount of waste and manure 
generated by our operations (considering 
swine waste and poultry litter) was 10 tons, and 
100% of this amount is managed by a nutrient 
management plan, in compliance with the 
conditions of environmental licensing processes. 
Regarding the same indicator in 2022,  
the scenario remained stable.

Our practice is to treat swine waste in 
anaerobic lagoons, followed by fertigation in 
crop areas, according to a fertilization plan 
guided by competent technicians. For poultry 
litter, temporary storage is carried out for 
fermentation, aiming at pathogen elimination 
and mineralization. The material is 
subsequently used as organic 
biofertilizer in crop fields. 

Name of the 
material

2021

2022

2023

Aluminum

289.36

1,085.47

1,089.41

PS (polystyrene)

2,973.51

1,250.17

1,376.37

HDPE (High Density 
Polyethylene)

LDPE (Low-Density 
Polyethylene)

PET (polyethylene 
terephthalate)

1,452.47

1,101.25

1,182.09

21,232.73

32,705.03

23,526.79

608.85

517.90

537.42

PP (polypropylene)

15,937.78

16,395.77

15,453.15

PVC (polyvinyl  
chloride)

Others5

Reusables 

Cellulose

Collagen 

Pallet

1,736.80

-

0

33,831.20

31,272.05

19,188.18

1,598.78

-

1,606.85

155,289.86 135,825.67 142,065.52

2,029.27

2,375.62

444.62

63,771.68

13,163.59

19,040.02

Cellulose casing

3,124.29

3,753.45

2,965.63

PE (Polyethylene)

30.89

-

1,542.59

¹ Materials used in final product.
² Packaging volumes can also vary according to the volumes of items 
produced by BRF.
³ The database for the composition and consolidation of this indicator 
was extracted from SAP and covers the period from 2021 to 2023.
⁴ Refers only to operations in Brazil.
⁵ Starting in 2023, consumptions grouped under the category "Others" 
were broken down by material type. 

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waste management

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142

integrated  

report 2023

table of contents

about this report

message from the leadership

highlights

awards and recognitions

BRF: a food giant

we act with integrity  
and simplicity

simple, agile and efficient 
management

safety as a commitment

quality is in everything we do

6

annexes

how we prepare our report
GRI content summary
summary of Integrated 
Reporting requirements
SASB tables
TCFD recommendations
GRI contents and  
other indicators 
complementary 
information
independent limited 
assurance declaration
credits

annexes

6

    quality is in everything we doBRF: a food giantintegrated  report2023table of contentshighlightsmessage from the leadershipawards and recognitionsabout this reportsimple, agile and efficient managementwe act with integrity  and simplicitysafety as a commitmentannexes6    
143

how we prepare our report
GRI content summary
summary of Integrated 
Reporting requirements
SASB tables
TCFD recommendations
GRI contents and  
other indicators 
complementary 
information
independent limited 
assurance declaration
credits

how we prepare our report

GRI 2-2, 2-3, 2-5, 2-14

This report covers the period from January 1st 
to December 31st, 2023, encompassing all our 
operations in Brazil and international markets 
(factories, farms, distribution centers, innovation, 
commercial and corporate offices), the same 
entities described in the Financial Statements. 
The sustainability indicators encompass 
various topics throughout our supply chain, 
such as food quality and safety, animal welfare, 
development of our human capital, actions 
against climate change, and responsibility in 
the value chain. When applicable, sections 
presenting distinct data for companies 
are signaled in the text, and the different 
approaches are described in the footnotes  
of the indicators.

As in previous cycles, we adopted as references 
for this report the Global Reporting Initiative 
(GRI) Standards, in their most recent version 
(2021); the Integrated Reporting Framework 

of the IFRS Foundation; and the indicators of 
the Sustainability Accounting Standards Board 
(SASB). We also reference our commitments and 
actions linked to the Sustainable Development 
Goals (SDGs) and the United Nations Global 
Compact, of which we have been signatories 
since 2007.

Other market references we consider 
include requirements such as the Corporate 
Sustainability Index (ISE) of the Brazilian stock 
exchange (B3), and the Dow Jones Sustainability 
Index (DJSI), of the New York Stock Exchange; as 
well as the criteria of the Brazilian Association  
of Publicly Traded Companies (Abrasca). 

The economic and financial data are linked to 
our financial statements, available here, and 
follow Brazilian standards and International 
Financial Reporting Standards (IFRS), in 
accordance with the standards of the Brazilian 
Securities and Exchange Commission (CVM) 
and the United States Securities and Exchange 
Commission (SEC). Reviews of specific indicator 
information and scope variations are detailed  
in footnotes. The data has been assured  
by independent external audit, KPMG,  
and approved by the Executive Board  
and the Board of Directors.

The integrated report, including the materiality 
chapter, is submitted for approval to the BRF's 
Board of Directors. The approval is included in 
the agenda of the regular meeting and recorded 
in the minutes of the meeting. Our leadership 
takes responsibility for this report and approves 
it, as well as strives for the correct application 
of integrated thinking in the conception and 
structuring of the document.  GRI 2-14 

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GRI content summary

Declaration of use 

BRF reported in compliance with the GRI Standards for the period between January 1 and December 31, 2023

GRI 1 used

Foundation 2021

Applicable GRI Sector Standards

Not applicable

GRI Standard

Content

Location

GRI 2: General Disclosures 2021

The 
organization  
and its 
reporting 
practices

2-1 Details of the organization 

2-2 Entities included in the organization’s 
sustainability reporting

2-3 Reported period, frequency and point of 
contact

171

143

143

2-4 Restatements of information

34, 89, 103 and 133

2-5 External assurance

170

Activities and 
workers

2-6 Activities, value chain and other commercial 
relationships 

13, 15 and 18

2-7 Employees

103 and 164

2-8 Workers who are not employees

103

2-9 Governance structure and composition

26, 28 and 168

Governance

2-10 Nomination and selection of the highest 
governance body

2-11 Chair of the highest governance body

28

27

how we prepare our report
GRI content summary
summary of Integrated 
Reporting requirements
SASB tables
TCFD recommendations
GRI contents and  
other indicators 
complementary 
information
independent limited 
assurance declaration
credits

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

3

8 and 10

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

2-12 Role of the highest governance body in 
overseeing the management of impacts

2-13 Delegation of responsibility for managing 
impacts

2-14 Role of the highest governance body in 
sustainability reporting

57

57

143

2-15 Conflicts of interest

28 and 36

2-16 Communication of critical concerns

Requirement omitted

Entirety

Confidential 
Information 

Governance

2-17 Collective knowledge of highest governance 
body

27 and 57

2-18 Evaluation of the performance of highest 
governance body

2-19 Remuneration policies 

2-20 Process to determine remuneration

28

29

29

We did not present 
the number of 
critical issues 
reported to the 
governance body. 
The critical matters 
defined by the 
executive boards 
are taken to the 
Board of Directors, 
which has specific 
criteria for defining 
the criticality of 
each topic.

5 and 16

16

5 and 16

16

16

2-21 Annual total compensation ratio

Requirement omitted

Entirety

Confidential 
Information 

BRF does not 
report these data 
since they are 
strategic.

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GRI Standard

Content

Location

2-22 Statement on sustainability strategy

5 and 57

2-23 Policies on commitments

2-24 Embedding policies on commitments

Strategy, 
policies  
and practices 

2-25 Processes to remediate negative impacts 

57, 65 and 68 

https://ri.brf-global.com/

governanca-corporativa/

estatuto-e-politicas

57 and 65 

https://ri.brf-global.com/

governanca-corporativa/

estatuto-e-politicas

33, 40, 44 and 57 

https://ri.brf-global.com/

governanca-corporativa/

estatuto-e-politicas

2-26 Mechanisms for seeking advice and raising 
concerns

33 and 68

2-27 Compliance with laws and regulations

2-28 Membership in associations

32

59

2-29 Approach to stakeholder engagement 

58 and 61

Stakeholder 
engagement

2-30 Collective bargaining agreements

93% of all employees BRF 
are covered by negotiation 
agreements collective and 
represented by workers unions, 
with the exception of Chile and 
Middle East, where there is 
no unions and work contracts 
are respected in its entirety, 
following the local legislations.

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

16

8

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GRI Standard

Content

Location

GRI 3: Material Topics 2021

3-1 Process to determine material topics

3-2 List of material topics

61

62

Attraction, development and retention of employees

GRI 3: Material 
Topics 2021 

3-3 Governance of material topics

101

401-1  New hirings and employee turnover

104 and 167

GRI 401: 
Employment 
2016

401-2  Benefits offered to full-time employees 
that are not provided to temporary or part-time 
employees

BRF offers its employees and 
dependents a comprehensive 
benefits package (BEM+ 
BENEFITS) that, when put on 
paper, increases satisfaction in 
working here. Among them, we 
highlight: Medical 
 assistance; Life insurance; 
Private pension plan; Dental 
 plan; Childcare assistance; 
School assistance; Meal 
voucher; Basic food basket; 
BRF product basket; Discount 
on BRF products purchase; 
Telemedicine Executive check-
up; Pregnancy program; Gym 
membership; Christmas gift for 
employees' children; Christmas 
product kit; Pharmacy 
agreement; Credit cooperative.

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Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

17

5, 8 
and 10

6

3, 5 
and 8

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

4 and 8

6

8

5, 8 
and 10

6

GRI 404: 
Training  
and Education  
2016

Animal welfare

GRI 3: Material 
Topics 2021 

404-1 Average hours of training per year, per 
employee

105 and 168

404-2 Programs for upgrading employee skills 
and transition assistance programs

404-3 Percentage of employees receiving regular 
performance and career development reviews

105

107

3-3 Governance of material topics

113 to 120

FP10 Policies and practices, by species and breed 
type, relate to physical alterations and the use of 
anesthetics 

65, 113, 118 and 119

FP11 Percentage and total of animals raised and/
or processed, by species and breed, by type of 
housing

FP12 Policies and practices on antibiotic, 
anti-inflammatory, hormone and/or growth 
promotion treatments, by species and breed type 

117

120

Food Sector 
Supplement –   
Animal welfare

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FP13 Total number of incidents of non-
compliance with laws and regulations, and 
adherence to voluntary standards related to 
transportation, handling, and slaughter practices 
for live terrestrial and aquatic animals 

In 2023, 75 violations of laws 
related to animal transport, 
handling and slaughter 
practices were recorded. 
The fines applied totaled 
R$ 524,254.11. In 2022, there 
were 63 fines, totaling 
R$ 388,291.27.

Human rights and labor relations

GRI 3: Material 
Topics 2021 

3-3 Governance of material topics

30

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

GRI 203: 
Indirect 
Economic 
Impacts 2016

GRI 401: 
Employment 
2016

GRI 405: 
Diversity 
and Equal 
Opportunity 
2016

GRI 406: Non-
discrimination 
2016

GRI 413: Local 
Communities 
2016

203-1 Infrastructure investments and services 
supported

203-2 Significant indirect economic impacts

401-3 Parental leave

83

83

168

405-1 Diversity of governance bodies and 
employees

109 and 168

405-2 Ratio of basic salary and remuneration 
of women to men

169

406-1 Incidents of discrimination and corrective 
actions taken

34 and 35

413-1 Operations with local community 
engagement, impact assessments, and 
development programs

78 and 80

413-2 Operations with significant actual and 
potential negative impacts on local communities

The social impact analysis per 
operation will be carried out 
from 2024 onwards.

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Ethics, integrity and compliance

GRI 3: Material 
Topics 2021

GRI 201: 
Economic 
Performance 
2016

3-3 Governance of material topics

201-4 Financial assistance received from 
government

205-1 Operations assessed for risks related to 
corruption 

30

37

33

GRI 205: Anti-
corruption 2016

205-2 Communication and training about anti-
corruption policies and procedures

31 and 36

205-3 Confirmed incidents of corruption and 
actions taken

32

5 and 8

5, 8 
and 10

5, 8 
and 10

6

6

6

5 and 8

6

16

16

16

10

10

10

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

GRI 206: Anti-
competitive 
behavior 2016

GRI 207: Tax 
2019

206-1 Legal actions for anti-competitive behavior, 
anti-trust and monopoly practices

32

207-1 Approach to tax

207-2 Tax governance, control, and risk 
management

36

36

GRI 415: Public 
Policies 2016

415-1 Political contributions

GRI 418: 
Customer  
Privacy 2016

418-1 Proven complaints concerning the 
violation of privacy and loss of client data

We do not endorse or 
authorize donations to 
candidates, political parties, 
or any political associations. 
We comply with Brazilian 
legislation and the laws of the 
countries where we operate, 
in accordance with our 
Transparency Manual. We also 
have a Corporate Standard 
on "Guidelines for Electoral 
Conduct".

We have a Privacy Policy 
and take actions to ensure 
compliance with its practices 
with the General Data 
Protection Law (LGPD). In 2023, 
there were no complaints or 
incidents of privacy violation or 
loss of customer data.

Management, transparency and tracking of the supply chain

GRI 3: Material 
Topics 2021 

GRI 204: 
Procurement 
Practices 2016 

3-3 Governance of material topics

78

204-1 Proportion of spending on local suppliers 

68 

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1, 10 
and 17

1, 10 
and 17

16

10

16

8

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GRI Standard

Content

Location

GRI 301 - 2016 
Materials

GRI 308: 
Environmental 
Evaluation of 
Suppliers 2016

301-1 Materials used, broken down by weight or 
volume

141

301-3 Products and their packaging recovered

139

308-1 New suppliers selected following 
consideration of environmental criteria

68 and 77

308-2 Negative environmental impacts in the 
supply chain and actions taken

69

GRI 407: 
Freedom of 
Association 
and Collective 
Bargaining 
2016

407-1 Operations and suppliers in which the 
right to freedom of association and collective 
bargaining may be at risk

There were no recorded 
instances of operations or 
suppliers where workers' 
rights to exercise freedom 
of association or collective 
bargaining were being violated 
or at significant risk of violation.

In all locations where we 
operate, we have Human 
Resources and Compliance 
structures in place. Through 
our Transparency Manual, 
we respect the right to free 
association and value open 
dialogue between BRF and its 
employees.

GRI 408: Child 
Labor 2016

408-1 Operations and suppliers at significant risk 
for incidents of child labor

33, 69 and 77

GRI 409: Forced 
or compulsory 
labor 2016

409-1 Operations and suppliers with significant 
risk of forced or conpulsory labor

33, 69 and 77

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Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

8 and 12

7 and 8

8 and 12

8

3

5, 8 
and 16

5

5 and 8

4

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GRI Standard

Content

Location

GRI 414: 
Supplier Social 
Assessment 
2016

414-1 New suppliers that were screened using 
social criteria

68 and 77

414-2 Negative social impacts in the supply chain 
and measures taken

69

Food sector 
supplement - 
Outsourcing 
and purchasing

FP1 Purchased volume from suppliers compliant 
with company’s sourcing policy

68, 69 and 70

FP2 Percentage of purchased volume which is 
verified as being in accordance with credible, 
internationally recognized responsible 
production standards, broken down by standard 

111, 116 and 170

FP5 Percentage of production volume 
manufactured in sites certified by an 
independent third-party according to 
internationally recognized food safety 
management system standards

13, 111, 116 and 170

Climate change, water and energy

GRI 3: Material 
Topics 2021 

GRI 201: 
Economic 
Performance 
2016 

GRI 302: Energy 
2016

3-3 Governance of material topics

121

201-2 Financial implications and other risks and 
opportunities due to climate change

40 and 165

302-1 Energy consumption within the 
organization

302-2 Energy consumption outside the 
organization 

131 to 134

133 and 134

302-3 Energy intensity

131 and 134

302-4 Reduction of energy consumption

125

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

5, 8, 12 
and 16

5, 8 
and 16

2 and 8

2 and 8

13

7

7, 8, 12 
and 13

7, 8, 12 
and 13

7, 8, 12 
and 13

7, 8, 12 
and 13

7 and 8

8

8

8 and 9

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

GRI 303: Water  
and Effluents 
2018

303-1 Interactions with water as a shared 
resource

303-2 Management of water discharge related 
impacts

303-3 Water abstraction 

303-4  Water disposal

122

125

124

125

303-5 Water consumption 

8.4% reduction

305-1 Direct (Scope 1) GHG emissions

127 to 130

305-2 Energy indirect (Scope 2) GHG emissions

127 to 130

305-3: Other indirect (Scope 3) (GHG) emissions

127 to 130

GRI 305: 
Emissions 2016

305-4 Intensity of greenhouse gas (GHG) 
emissions

127 to 130

305-5 Reduction of GHG emissions

305-6 Emissions of ozone-depleting substances 
(ODS)

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), 
and other significant air emissions

306-1 Waste generation and significant waste-
related impacts

130

133

133

137

GRI 306: Waste 
2020

306-2 Management of significant waste-related 
impacts

135 and 137

306-3 Waste generated

138

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6 and 12

6

6

6

6

3, 12, 13, 
14 and 15

3, 12, 13, 
14 and 15

3, 12, 13, 
14 and 15

7 and 8

8

7 and 8

7 and 8

7 and 8

13, 14 and 
15

8

13, 14 and 
15

8 and 9

3 and 12

7 and 8

7 and 8

3, 12, 14 
and 15

3, 6, 11 
and 12

3, 6, 8, 11 
and 12

3, 6, 11, 12 
and 15

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

306-4 Waste diverted from disposal

138 and 139

GRI 306: Waste 
2020

306-5 Waste sent for final disposal

138

Product quality and safety 

GRI 3: Material 
Topics 2021 

3-3 Governance of material topics

GRI 416: 
Consumer 
Health and 
Safety 2016

GRI 417: 
Marketing and 
Labeling in 
2016

Food sector 
supplement - 
Outsourcing 
and purchasing

Food sector 
supplement 
- Consumer 
health and 
safety

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416-1 Assessment of the health and safety 
impacts of product and service categories

416-2 Incidents of non-compliance concerning 
the health and safety impacts of products and 
services

417-1 Requirements for product and service 
information and labeling

417-2 Incidents of non-compliance concerning 
product and service information and labeling

417-3 Incidents of non-compliance concerning 
marketing communications

93

93

93

96

96

96

FP1 Purchased volume from suppliers compliant 
with company’s sourcing policy

68 to 70

FP2 Percentage of purchased volume that 
complies with internationally recognized 
standards and certifications, broken down by 
type of certification 

116

FP5 Percentage of production volume 
manufactured in locations certified by third 
parties, in accordance with internationally 
recognized standards

13 and 94

3, 11 and 
12

3, 6, 11, 12 
and 15

3 and 12

16

3 and 12

16

16

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

Food sector 
supplement 
- Consumer 
health and 
safety

FP6 Percentage of total sales volume of 
consumer products, by product category, that 
have reduced saturated fat, trans fats, sodium 
and added sugars

FP7 Percentage of total sales volume of 
consumer products, by product category, 
containing increased nutritional ingredients and 
food additives such as fiber, vitamins, minerals, 
phytochemicals and functionals

Health, well-being and safety

GRI 3: Material 
Topics 2021

3-3 Governance of material topics

403-1 Occupational health and safety 
management system

94

94

87

87

GRI 403: 
Occupational 
Health and 
Safety 2018

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403-2 Hazard identification, risk assessment and 
incident investigation 

87 and 90

403-3 Occupational health services

403-4 Worker participation, consultation, and 
communication on occupational health and 
safety 

403-5 Training of workers in occupational health 
and safety

403-6 Promotion of worker health

403-7 Prevention and mitigation of occupational 
health and safety impacts directly linked by 
business relationships

403-8 Workers covered by an occupational 
health and safety management system

403-9 Work-related injuries

403-10 Work-related ill health 

92

91

91

92

90

88

89

92

Parcial. 2.1 to 2.4.

Not 
applicable

Parcial. 2.1 to 2.5.

Not 
applicable

The content criteria 
do not apply to the 
majority of BRF’s 
portfolio.

The content criteria 
do not apply to the 
majority of BRF’s 
portfolio.

3, 8 and 12

3, 8 and 12

8

8 and 16

8

3, 8 and 12

8

8

3, 8, 12 
and 16

3, 8 and 16

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GRI Standard

Content

Location

Omission

Requirement(s) 
omitted

Reason 

Explanation

SDG

Global 
Compact

External 
assurance 
(Y/N)

Food safety

GRI 3: Material 
Topics 2021

Sector 
Supplement 
on Foods – 
Consumer 
Health and 
Safety

Sectoral 
Supplement for 
Food - Animal 
Husbandry

Sectoral 
Supplement 
for Food - 
Handling, 
Transportation, 
and Slaughter

3-3 Governance of material topics

FP6 Percentage of total sales volume of 
consumer products, by product category, that 
have reduced saturated fat, trans fats, sodium 
and added sugars 

FP7 Percentage of total sales volume of 
consumer products, by product category, 
containing increased nutritional ingredients and 
food additives such as fiber, vitamins, minerals, 
phytochemicals and functionals

94

94

94

FP10 Policies and practices, by species and race, 
related to physical changes and anesthetic use

65 and 113

FP11 Percentage and total of animals raised and/
or processed, by species and breed, by type of 
housing 

FP12 Policies and practices regarding the use of 
antibiotics, anti-inflammatory drugs, hormones 
and/or treatments with growth promoters, by 
species and type of creation

117

120

FP13 Total number of cases of significant non-
compliance with laws and regulations and 
adherence to voluntary standards related to 
transport, handling and slaughter practices of 
terrestrial and aquatic animals

In 2023, there were  
75 infractions related to laws 
concerning the handling, 
transportation, and slaughter 
of animals. The fines applied 
totaled R$ 524,254.11. In 2022, 
there were 63 fines, totaling  
R$ 388,291.27.

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summary of Integrated Reporting requirements

Axes 

Item

Requirements

Answer/page

Reporting method and 
relationship  
with other information

Use of guidance

Application of Guidance

1.12 The Integrated Report must be an identifiable communication with a name

Throughout the report

1.17 Any communication claiming to be an Integrated Report and making reference to the Framework 
must comply with all requirements identified in bold, unless:

•  the unavailability of reliable information or specific legal prohibitions causes an inability to disclose 

Throughout the report

relevant information;

1.18 In case of unavailability of reliable information or specific legal prohibitions, an integrated report 
should: Indicate the nature of the information that has been omitted; Explain the reason why it was 
omitted; In the case of data unavailability, identify the steps being taken to obtain the information and the 
expected timeline for this.

Page 144 onwards

Responsibility for the integrated 
report

1.20 An integrated report should include a statement from those charged with governance that includes: 
An acknowledgement of their responsibility in ensuring the integrity of the integrated report. Your opinion 
or conclusion on whether, or to what extent, the integrated report is presented in accordance with the 
Framework. 

5 and 6

Strategic focus and future 
guidance

3.3 The Integrated Reporting should provide insight into the organization's strategy and how it relates 
to the organization's ability to generate value in the short, medium, and long term, as well as its use and 
effects on the capitals.

12 to 24 and throughout 
the report

Information connectivity

3.6 The Integrated Reporting should provide a holistic picture of the combination, interrelationship, and 
dependencies among the factors affecting the organization's ability to generate value over time.

12 to 24 and throughout 
the report

Basic Principles

Relationship with stakeholders

3.10 The Integrated Reporting should provide an insight into the nature and quality of the relationships 
that the organization maintains with its key stakeholders, including how and to what extent the 
organization understands, takes into account, and responds to their legitimate interests and needs.

58 to 84

Materiality (relevance)

3.17 The Integrated Reporting should disclose information about issues that substantially affect the 
organization's ability to generate value in the short, medium, and long term.

Concision

3.36 The Integrated Report must be concise.

Reliability and completeness

3.39 The Integrated Reporting should encompass all relevant topics, both positive and negative, in a 
balanced and free from significant error manner.

Throughout the report

Throughout the report

Throughout the report

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Axes 

Item

Requirements

Basic Principles

Uniformity and comparability

•  on uniform bases over time;

3.54 The information in the Integrated Report should be presented:

•  in a way that allows comparison with other organizations as it is important for the organization's ability 

to generate value over time.

Answer/page

Throughout the report

Overview of the organization  
and its external environment

4.4 The Integrated Report should address the question: What does the organization do and what are the 
circumstances in which it operates?

12 to 24

Governance

Business model

Risks and opportunities

4.8 The Integrated Report should address the question: How does the organization's governance structure 
support its ability to generate value in the short, medium, and long term?

26-29 and 57

4.10 The Integrated Report should address the question: "What is the organization's business model?"

15

4.23 The Integrated Report should address the question: "What are the specific risks and opportunities 
that affect the organization's ability to generate value in the short, medium, and long term, and how does 
the organization address them?"

38 to 44

 Content  
elements

Strategy and  
resource allocation

4.27 The Integrated Report should address the question: "Where does the organization want to go and 
how does it intend to get there?"

5-6, 16 and throughout 
the report

Performance

Perspective

4.30 The Integrated Report should address the question: "To what extent has the organization already 
achieved its strategic objectives for the period and what are the impacts regarding the effects on the 
capitals?"

65-67 and throughout 
the report

4.34 The Integrated Report should address the question: "What are the challenges and uncertainties that 
the organization is likely to face in pursuing its strategy and what are the potential implications for its 
business model and future performance?"

Throughout the report

Basis for presentation

4.40 The Integrated Report should address the question: "How does the organization determine the topics 
to be included in the integrated report and how are these topics quantified or evaluated?"

3 and 143

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SASB tables

Meat and Poultry

Topic

Metrics

Global gross Scope 1 emissions

Greenhouse  
Gas Emissions

Discussion of the long and short-term strategy or plan for managing scope 1 
emissions, emission reduction targets and an analysis of performance against 
those targets

Energy  
Management 

(1) Total de energia consumida, 
(2) percentual de eletricidade da rede e 
(3) percentual renovável

Code

FB-MP-110a.1

FB-MP-110a.2

Answer/Page

Category

Unit of measure

130

127

Quantitative

Metric tons (tCO2e)

Discussion and 
Analysis

n/a

FB-MP-130a.1

131 and 132

Quantitative

Gigajoules (GJ), 
Percentual (%)

(1) Total water withdrawal,  
(2) Total water consumption; percentage of each in regions with high or 
extremely high Baseline Water Stress

FB-MP-140a.1

Water  
Management 

Description of water management risks and discussion of strategies and 
practices to mitigate these risks

FB-MP-140a.2

Number of cases related to non-compliance with water-quality licenses, norms, 
or regulations

FB-MP-140a.3

Amount of animal bedding and manure generated, percentage managed 
according to a nutrient management plan

FB-MP-160a.1

124

123

Two

141

Quantitative

Thousand cubic meters 
(m³), Percentage (%)

Discussion and 
Analysis

n/a

Quantitative

Number

Quantitative

Tonnes (t), Percent (%)

Land Use and 
Ecological 
Impacts

Percentage of pastureland and managed pastures according to conservation 
plan criteria

FB-MP-160a.2

114 and 116

Quantitative

Percentage (%) per 
hectare

Production of animal protein from confined animal feeding operations

FB-MP-160a.3

Strategic information

Quantitative

In metric tons (t)

Global Food Safety Initiative (GFSI) Audit: 
(1) Non-conformity rates and 
(2) Associated corrective action rates for 

a) Major and b) minor non-compliances;

Food safety

Percentage of supplier facilities certified to a Global Food Safety Initiative 
(GFSI) food safety certification program

(1) Número de recalls emitidos e 
(2) peso total dos produtos recolhidos

Discussion on markets that prohibit the importation of products from the 
entity

FB-MP-250a.1

FB-MP-250a.2

FB-MP-250a.3

FB-MP-250a.4

93

93

93

93

Quantitative

Rate

Quantitative

Percentage (%)

Quantitative

Number of metric tons

Discussion and 
Analysis

n/a

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Topic

Metrics

Code

Answer/Page

Category

Unit of measure

Health & 
Nutrition

Percentage of animal production that received 
(1) medically important antibiotics and 
(2) medically important antibiotics, by type of animal

FB-MP-260a.1

FB-MP-320a.1

In the swine industry, we are working 
towards reducing the use of this 
class of medications. In 2023, the 
percentage of usage was 30.06% 
of slaughtered swine. For pork 
production, the annual consumption 
throughout the entire production 
chain was 256.7mg/kg of slaughtered 
swine.

Quantitative

Percentage (%) by 
weight

89

92

Quantitative

Rate

Discussion and 
Analysis

n/a

(1) Total Recordable Incident Rate (TRIR) and 
(2) Fatality Rate for

(a) direct employees and (b) contracted employees

Description of efforts to assess, monitor, and mitigate acute and chronic 
respiratory health conditions

FB-MP-320a.2

Percentage of pork produced without the use of gestation crates

FB-MP-410a.1

116, 119 and 141

Quantitative

Percentage (%) by 
weight

Percentage of shell egg sales from cage-free systems

FB-MP-410a.2

116 and 139

Quantitative

Percentage (%)

Percentage of production certified according to a third-party animal welfare 
standard

FB-MP-410a.3

116

Quantitative

Percentage (%) by 
weight

Percentage of animals from suppliers implementing conservation plan criteria

FB-MP-430a.1

Although we have environmental 
controls related to the properties of 
integrated producers, which include 
control over the consumption or 
exploitation of natural resources, such 
as environmental licensing and water 
usage permits, there is currently no 
specific conservation plan for natural 
resources or equivalent. Therefore, 
what we aim for is compliance with 
legal requirements related to these 
operations.

Quantitative

Percentage (%) by 
weight

Percentage of contracted production facilities and suppliers verified to meet 
animal welfare standards

FB-MP-430a.2 

113 and 116

Quantitative

Percentage (%)

Health and 
Safety of the 
Workforce

Animal welfare 
care

Environmental 
and Social 
Impacts of the 
Supply Chain

Environmental 
and Social 
Impacts of the 
Supply Chain

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Topic

Metrics

Code

Answer/Page

Category

Unit of measure

Percentage of animal feed sourced from regions with high or extremely high 
baseline water stress

FB-MP-440a.1

Information not available

Quantitative

Animal supply 
and feeding

Percentage of contracts with producers located in regions with high or 
extremely high baseline water stress

FB-MP-440a.2

BRF does not maintain contracts with 
producers located in these regions.

Quantitative

Porcentagem (%)  
em peso

Percentage (%) by 
contract  
value

Discussion of the management strategy for opportunities and risks in feed and 
livestock supply presented by climate change. 

FB-MP-440a.3

It is not used in our operations

Discussion and 
Analysis

n/a

Number of processing and manufacturing facilities

FB-MP-000.A

13

Quantitative

Number

Production of animal protein, by category; percentage from third-party sources

FB-MP-000.B

Strategic information

Quantitative

Various, percentage (%)

Activity  
metrics

Processed foods

Topic

Metrics

Energy  
Management 

(1) Total energy consumed, 
(2) percentage of electricity from the grid and 
(3) percentage renewable

(1) Total water withdrawal, 
(2) Total water consumption; percentage of each in regions with high or 
extremely high Baseline Water Stress

FB-PF-130a.1

FB-PF-140a.1

Water  
Management 

Description of water management risks and discussion of strategies and 
practices to mitigate these risks

FB-PF-140a.2

Number of cases related to non-compliance with water-quality licenses, norms, 
or regulations

FB-PF-140a.3

Global Food Safety Initiative (GFSI) Audit: 
(1) Non-conformity rates and 
(2) Associated corrective action rates for 

a) Major and b) minor non-compliances;

Food Safety

Percentage of supplier facilities certified to a Global Food Safety Initiative 
(GFSI) food safety certification program

(1) Number of recalls issued and 
(2) total weight of recalled products

FB-PF-250a.1

FB-PF-250a.2

FB-PF-250a.3

Code

Answer/Page

Category

Unit of measure

131

124

123

Two

93

93

93

Quantitative

Gigajoules (GJ), 
Percentual (%)

Quantitative

Thousand cubic meters 
(m³), Percentage (%)

Discussion and 
Analysis

n/a

Quantitative

Number

Quantitative

Rate

Quantitative

Percentage (%)

Quantitative

Number of metric tons

Discussion on markets that prohibit the importation of products from 
the entity

FB-PF-250a.4

Not applicable

Discussion and 
Analysis

n/a

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Topic

Metrics

Code

Answer/Page

Category

Unit of measure

Health and 
Nutrition

Percentage of animal production that received 
(1) medically important antibiotics and 
(2) medically important antibiotics, by type of animal

FB-PF-260a.1

Discussion of the process of identifying and managing products and 
ingredients related to nutritional and health concerns among consumers.

FB-PF-260a.2

120

94

Quantitative

Porcentagem (%)  
em peso

Discussion and 
Analysis

n/a

Percentage of advertising impressions 
(1) targeted at children and  
(2) targeted at children promoting products that meet dietary guidelines

FB-PF-270a.1

No data available

Quantitative

Percentage (%)

Product  
Labeling  
and Marketing

Revenue from products labeled as 
(1) containing genetically modified organisms (GMOs) and  
(2) non-GMO

FB-PF-270a.2

Number of cases of non-compliance with industry or regulatory labeling or 
marketing codes

FB-PF-270a.3

95

96

Quantitative

Currency

Quantitative

Number

Total amount of monetary losses resulting from legal proceedings associated 
with labeling or marketing practices

FB-PF-270a.4

R$ 1.595,40

Quantitative

Currency

(1) Total weight of packaging, 
(2) percentage made from recycled or renewable materials, and 
(3) percentage of recyclable, reusable, or compostable materials

FB-PF-410a.1

Discussion of strategies to reduce the environmental impact of packaging 
throughout its lifecycle

FB-PF-410a.2

141

139

Quantitative

Tonnes (t), Percentage 
(%) by weight

Discussion and 
Analysis

n/a

Percentage of food ingredients certified according to third-party 
environmental or social standards, and percentages by standard

FB-PF-430a.1

Not applicable

Quantitative

Percentage (%)  
by cost

Supplier socio-environmental responsibility audit: 
(1) non-conformity rate and 
(2) associated corrective action rate for

(a) major and (b) minor non-compliances

FB-PF-430a.2

68 
Major: 0.06% 
Minor: 0%

Quantitative

Rate

Percentage of food ingredients sourced from regions with high or extremely 
high baseline water stress

FB-PF-440a.1

Information not available

Quantitative

Porcentagem (%)  
em peso

Packaging 
lifecycle 
management

Environmental 
and Social 
Impacts of the 
Ingredient 
Supply Chain

Ingredient 
supply

List of priority food ingredients and discussion of procurement risks related to 
environmental and social considerations

FB-PF-440a.2

Not applicable

Activity metrics

Weight of products sold

Number of production units

FB-PF-000.A

FB-PF-000.B

13

13

Discussion and 
Analysis

n/a

Quantitative

Metric Tons

Quantitative

Various, percentage (%)

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TCFD recommendations

Topic

Recommended disclosure

Governance

a. Description of board oversight of climate-related risks and opportunities

b. Description of management's role in climate risk and opportunity assessment and management

Answer/page

57

57

a. Description of climate-related risks and opportunities identified by the organization in the short, medium and long term

40 and 165

Strategy

b. Description of the impacts of climate-related risks and opportunities on the organization's business, strategy, and financial 
planning 

c. Description of the resilience of the organization's strategy, considering different climate-related scenarios, including a scenario 
of 2°C or less

Risks and 
opportunities

a. Description of the organization's processes used for identifying and assessing climate-related risks

c. Describe how the processes used to identify, assess, and manage climate-related risks are integrated into the organization's 
overall risk management

Goals and Metrics

b. Report Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions, and the risks related thereto

40 and 165

127

40 and 165

40 and 165

130

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GRI contents and other indicators 
complementary information

2-7 Employees

By type of employment contract and gender1, 2, 3

Men

Women

2021

Total

Men

Women

2022

Total

Men

Women

Total

2023

Permanent

Temporary

Overseas

Total

52,959

39,392

92,351

50,225

38,185

88,410

55,067

41,055

96,122

265

4,571

333

2,611

598

7,182

328

4,439

445

2,605

773

7,044

247

4,262

299

2,414

546

6,676

57,795

42,336

100,131

54,992

41,235

96,227

55,314

41,354

96,668

By type of employment and gender1, 2, 3

Men

Women

2021

Total

Men

Women

2022

Total

Men

Women

Total

2023

Full time

Part-time

Overseas

Total

53,203

39,633

92,836

50,530

38,553

89,047

55,231

41,281

96,512

21

4,571

92

2,611

113

7,182

23

4,439

86

2,605

109

7,044

83

4,262

73

2,414

156

6,676

57,795 

42,336

100,131

54,992

41,235

96,227

55,314

41,354

96,668

¹ The data relating to Hercosul and Mogiana were not 
included. 
² This indicator is compiled using the total number of 
employees active on 12/31/2023, by means of the SAP 
system, MM/SAPHR module. 
³ We do not consider workforce fluctuations as 
significant, as they were due to external economic and 
market contexts.

¹ It does not include interns and apprentices. 
² It includes operations in Africa, Asia, Europe, Latin 
America, and MENA. The data relating to Hercosul and 
Mogiana were not included 
³ This indicator is compiled using the total number of 
employees active on 12/31/2023, by means of the SAP 
system, MM/SAPHR module.

By type of contract and region1, 2, 3

Brazil

Europe

Latam (except Brazil) Mena (including Turkey)

Africa

Asia

Total

Permanent

Temporary

No workload guarantee

Full time

Part-time

89,446

546

0

89,836

156

29

0

0

29

0

48

0

0

48

0

6,554

0

0

6,554

0

9

0

0

9

0

36

96,122

0

0

36

0

546

0

96,512

156

¹ For employees outside of Brazil, all were considered as 
permanent. 
² The data relating to Hercosul and Mogiana were not 
included 
³ This indicator is compiled using the total number of 
employees active on 12/31/2023, by means of the SAP 
system, MM/SAPHR module.

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201-2 - Financial implications and other risks and opportunities due to climate change

Risk or Opportunity 
Description/Risk 
or Opportunity 
Classification

Description of impact associated with the risk or opportunity 

Methods used to manage the risk or opportunity 

Risk: Water Shortage 

Physical

Induced alterations in natural resources: The BRF production process is 
highly dependent on natural resources, especially water. Extended drought 
periods can also affect water quality parameters, increasing treatment costs.

Opportunity.: Water 
Shortage

Physical

Change in average temperature: Changes in average temperature can 
be favorable for the development of agricultural commodity production 
in regions near our operations, especially in southern Brazil, and reduce 
operational costs. The most relevant grain production in Brazil comes from 
the Central region, which implies operational transportation costs from the 
Central to the South.

Opportunity.: 
International agreements 

Regulatory

Climate strategy: Our investment in a solid and consistent climate 
management strategy, including voluntary targets assumed, has the 
potential to become a reference for possible sectoral agreements, 
contributing to increasing the competitiveness of our products, especially in 
international markets.

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Risk: Changes in 
temperature 

Physical

Change in average temperature: Changes in average temperature have the 
potential to negatively impact animal welfare, primarily due to effects on 
thermal comfort. We may incur higher costs to maintain animal welfare and 
face risks related to the loss of certifications and, consequently, access to 
external markets.

Risk: Change in 
precipitation pattern 

Physical

Energy supply: Changes in precipitation patterns can affect electricity supply. 
There is an increase in the share of run-of-the-river hydroelectric plants in 
the country. Although this technology has minimal environmental impacts, 
it lacks reserve capacity. Therefore, the reduction in precipitation can impact 
electricity production and, consequently, increase our energy costs.

We invest in efficiency programs to increase water reuse and reduce consumption through process 
improvements. We maintain contingency plans in cases where water scarcity cannot be avoided to ensure 
production levels. We apply a water vulnerability tool to identify the most vulnerable industrial units and 
establish more targeted action plans to reduce the exposure of these units. In 2023, the investment in 
Efficiency Programs totaled over R$ 30 million.

Opportunity management is accomplished through a combination of market strategies and 
environmental monitoring. We continuously monitor weather variables, including temperature, 
precipitation, heat waves, and cold. We studied the movements of the sector in depth, as well as the 
volatility of commodities, by monitoring grain stocks and the climate in productive regions. To manage the 
most significant physical risks and related opportunities, we monitor weather conditions (precipitation/
frost) and crop harvest. The total cost of consulting is approximately R$ 420 million per year, including 
climate monitoring and other analyses.

To capitalize on this opportunity, BRF has committed to achieving Net Zero emissions by 2040 in 
relation to greenhouse gases. The commitment includes a target of a 35% reduction in Scope 1 and 2 
greenhouse gas emissions by 2030, based on the year 2019. By reducing GHG emissions, the estimated 
costs related to a possible carbon pricing in the future will be reduced. Our own emissions reduction 
initiatives are related to the prioritized use of renewable and clean energy, as well as operational 
efficiency, including projects to improve effluent and waste treatment, energy efficiency, optimization of 
the cold generation system, among others. 

We have internal standards based on national and international requirements, as well as best practices. 
The company respects the principles of the five freedoms of animals, which include comfort and welfare. 
Risk management is conducted through monitoring and regular inspections of processes, production 
facilities, and the supply chain. We adopt new technologies in animal facilities to ensure thermal comfort 
and ensure compliance with animal welfare conditions. Animal welfare is managed under the supervision 
of our Sustainability department, by three regional animal welfare specialists and a multidisciplinary task 
force composed of representatives from Quality, Agriculture, Operations, and Sustainability teams.

The risk management method is twofold. In terms of the market, the company seeks to reduce its exposure 
to electricity price volatility by diversifying its energy sources and entering into long-term contracts (PPAs) 
for renewable energy. Internally, the company invests in efficiency programs to increase energy efficiency 
through investments in new equipment and process improvements. Our goal is to achieve, by 2030, more 
than 50% of our electricity matrix from clean sources. To achieve this, we will invest in renewable sources 
such as wind and solar.

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Risk or Opportunity 
Description/Risk 
or Opportunity 
Classification

Risk: Energy related to 
regulations 

Regulatory

Risk: Carbon pricing 
mechanisms 

Regulatory 

Opportunity: Induced 
alterations in natural 
resources 

Physical

Risk: Dependency on the 
Agricultural Supply Chain 

Physical

Opportunity: Taxes and 
regulations on fuels/
energy 

Regulatory

Description of impact associated with the risk or opportunity 

Methods used to manage the risk or opportunity 

Energy costs: Energy-related regulations, including taxation on fossil fuels 
and electricity, can impact both renewable and non-renewable energy costs. 
An increase in fossil fuel prices may incentivize migration to renewable 
sources, which currently provide more than 90% of BRF's energy and 
electricity. Our financial performance is also affected by domestic and 
international freight costs, which are vulnerable to volatility in oil prices. 
Uncertainties surrounding the Brazilian legal system may also impose higher 
management costs to comply with future legislation.

Current trends related to the adoption of National Policies on Climate 
Change and Nationally Determined Contributions (NDCs) in the countries 
where we operate indicate the possible future adoption of carbon taxes and/
or other carbon pricing mechanisms to meet national targets. We monitor 
this issue to anticipate necessary adjustments.

The risk management method, in this case, is conducted through constant monitoring of the laws 
and legal requirements applicable to the company's activities. We manage environmental regulations 
through the Environmental, Health, and Safety (EHS) Legal Obligations Monitoring System. More than 
300 technical professionals use this system. Annually, we invest over R$ 277 thousand exclusively for 
environmental aspects.

Depending on the carbon pricing mechanism that will be applied to our operations, operational costs 
will vary. We assume, as a preliminary estimate, that the minimum value is US$ 40/ton, as per the World 
Bank for Carbon Pricing, and the maximum value is US$ 147/ton, referenced by the OECD. Applying 
these values to our Scope 1 and Scope 2 emissions from 2019 (baseline year of the reduction target), the 
financial implications are estimated to be in the range of R$ 100 to R$ 400 million per year. This figure will 
vary depending on the evolution of our Scope 1 and 2 Greenhouse Gas emissions, the implementation of 
carbon pricing worldwide and in Brazil, as well as currency fluctuations.

Induced alterations in natural resources can stimulate the development of 
new products with lower environmental impact, encouraging more efficient 
production and the development of new technologies that consume fewer 
inputs.

One of the variables that influence the financial success of the company is the ability to anticipate 
changes in consumer preferences and eating habits, as well as to successfully develop and launch new 
products and variations of products desirable to consumers. 

Our commodities department estimated that the impacts on the grain 
market and the subsequent price variations could result in gains or losses of 
around R$ 800 million per year. To estimate the financial impacts, historical 
data were considered, such as relevant annual variations in costs compared 
to the estimated budget plan during a year with a climate change scenario 
(for example, the drought in the USA in 2012, one of the world's most 
important suppliers).

Opportunity management is accomplished through a combination of market strategies and 
environmental monitoring. We continuously monitor weather variables, including temperature, 
precipitation, heat waves, and cold. We studied the movements of the sector in depth, as well as the 
volatility of commodities, by monitoring grain stocks and the climate in productive regions. To manage the 
most significant physical risks and related opportunities, we monitor weather conditions (precipitation/
frost) and crop harvest. The total cost of consulting is approximately R$ 420 million per year, including 
climate monitoring and other analyses.

The increase in energy and fuel costs encourages the use of renewable and 
unconventional sources, thus improving the environmental performance of 
operations.

The risk management method is twofold. In terms of the market, the company seeks to reduce its 
exposure to electricity price volatility by diversifying its energy sources and entering into long-term 
contracts (PPAs). Our goal is to achieve, by 2030, more than 50% of our electricity matrix from clean 
sources. To achieve this, we will invest in renewable sources such as wind and solar. The company 
achieved these results without negative financial implications, maintaining market competitiveness, and 
demonstrating exceptional performance in energy procurement. 

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401-1 New hirings and employee turnover 

Hiring by gender

Female

Male

Total

Number

11,867

13,736

25,603

2021

%

29

24

27

Number

11,247

12,634

23,881

2022

%

27

23

25

Turnover by gender 

2023

Number

%

Female

12,710

15,627

28,337

34.40

31.41

32.59

Male

Total

Contracting by age group

Turnover per age group 

Under 30

30 to 50 years 
of age

Over 50

Total

Hiring by region

Asia

Africa

Europe

Latam  
(except Brazil)

Brazil

Mena (including 
Turkey)

Total

Number

16,221

9,062

320

27,856

Number

2

13

5

13

24,149

1,421

25,603

2021

2022

2023

%

49

16

3

27

Number

14,384

9,017

480

25,603

%

48

16

5

26

Number

%

Under 30

18,805

64.34

30 to 50 years of age

11,825

21.80

971

31,601

73.59

32.69

Over 50

Total

2021

2022

%

25

21

14

26

28

20

26

Number

9

4

8

9

22,456

1,395

23,881

%

44

29

22

21

25

20

25

Turnover by region

Number

16

2

3

13

2023

%

44.44

22.22

10.34

22.92

Asia

Africa

Europe

Latam  
(except Brazil)

29,987

31.39

Brazil

1,714

25.82

Mena (including 
Turkey)

31,601

32.69

Total

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2021

7,602

12,184

19,786

2021

14,994

11,101

933

27,028

2022

11,116

15,912

27,028

2022

14,662

11,985

1,086

27,733

2023

12,710

15,627

28,337

2023

18,805

11,825

971

31,601

2023

%

44.44

22.22

10.34

22.92

16

2

3

13

29,987

31.39

1,714

25.82

31,601

32.69

2021

2022

Number

%

Number

%

Number

4

11

7

10

25,608

1,388

27,028

40

3

7

15

26,191

1,477

27,733

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401-3 Parental leave 

Employees entitled to leave

Employees who took leave 

Employees who returned to work after leave*

Employees who returned to work after leave and remained employed 12 
months after return 

Return to work rates of employees who took leave

Retention rates

Female

38,940

1,757

1,874

3,642

100%

76.38%

Male

51,052

1,734

1,753

3,238

100%

84.63%

Total

89,992

3,491

3,627

6,860

100%

-

* Return in 2023
Note: The data only refers to Brazil's operation in 2023. To consolidate the 12 months of line 4, the years 2022 and 2023 were considered.

404-1 Average hours of training per year, per 
employee1 

Female

Male

Total

Total

74.90

53.03

65.47

GRI 2-9 Governança

405-1 Diversity of governance bodies and employees 

Individuals within the governing bodies by gender (%)

Female

Male

2021

18.18

81.82

2022

13.04

86.96

¹ The data relating to Hercosul and Mogiana were not included

Note: We consider professionals from governance bodies as the entire body of statutory members and advisors

Individuals within the governance bodies of the organization by age group (%) 

Under 30

Between 30 and 50

Over 50

2021

0

27.27%

72.73%

2022

0

30.4%

69.57%

Note: We consider professionals from governance bodies as the entire body of statutory members and advisors. 

2023

14.29

85.71

2023

0

19.05%

80.95%

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404-1 Monthly average hours of employee 
training by job category1

Executive Board

Management

Supervisors and coordinators 

Administrative

Operational and sales

Total

¹ The data relating to Hercosul and Mogiana were not included

Total

7.65

40.94

76.48

41.10

68.45

65.4

    quality is in everything we doBRF: a food giantintegrated  report2023table of contentshighlightsmessage from the leadershipawards and recognitionsabout this reportsimple, agile and efficient managementwe act with integrity  and simplicitysafety as a commitmentannexes6Employees by job category and age group (%) 

169

Under 30

Between 
30 and 50

Over 50

Under 30

Between 
30 and 50

Over 50

Under 30

Between 
30 and 50

2021

2022

Executive Board

Management

Administrative

Supervisors and coordinators

Operational and sales

Total

0

2.42

35.28

10.02

34.08

33.21

78.21

88.67

60.48

83.31

55.60

57.13

Underrepresented groups by category (%) 

21.79

8.91

4.24

6.67

10.32

9.66

2021

0

1.61

35.50

8.85

31.60

30.98

75.47

89.18

60.16

83.20

56.68

58.09

24.53

9.21

4.34

7.95

11.72

10.92

2022

0

0.87

35.87

8

30.74

30.23

62.26

84.99

58.57

82.61

54.65

56.12

2023

Over 50

37.74

14.14

5.56

9.39

14.61

13.65

2023

Persons with 
disabilities

5.13

1.21

1.76

0.20

3.05

2.90

Black 
and 
Mixed 
Race

6.41

6.04

16.11

2.27

40.23

37.58

Executive Board

Management

Supervisors and coordinators

Administrative

Operational and sales

Total

Foreign migrants/
refugees

Persons with 
disabilities

-

-

-

-

-

-

5.66

1.46

1.64

1.93

3.04

3.00

Black 
and 
Mixed 
Race

5.66

12.78

25.02

30.11

47.45

44.92

405-2 Ratio of basic salary and remuneration of women to men

Foreign migrants/
refugees

Persons with 
disabilities

-

-

-

-

-

-

0

0.02

0.08

0.24

3.34

3.67

Black 
and 
Mixed 
Race

0

0.11

0.89

3.10

46.46

50.56

Foreign migrants/
refugees

0

0

0

0.01

7.99

8.00

Executive Board

Management

Supervisors and coordinators

Administrative

Operational and sales

Total

2021

0.92

0.98

1

0.85

0.85

2022

0.99

0.99

1

0.86

0.85

Base Salary

Total Compensation

2023

0.66

0.96

1.01

0.88

0.85

0.83

0.63

0.95

0.97

0.84

0.74

0.75

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Third Party certifications in accordance with international regulations within the Food Safety Management System 
GRI FP2, FP5 

Final product/Raw-material 

2021

2022

2023

Brazil
(Marau, Chapecó, Capinzal, Toledo, Vitória 
do Santo Antão, Paranaguá)

Brazil
(Marau, Chapecó, Capinzal, Toledo, Vitória 
do Santo Antão, Paranaguá, Lajeado 
Minuano)

Brazil
(Marau, Chapecó, Capinzal, Toledo, Vitória do 
Santo Antão, Paranaguá, Lajeado Minuano)

Brazil
(Serafina Corrêa, Dourados, Rio Verde, 
Toledo, Uberlândia, Dois Vizinhos, 
Concórdia, Videira, Tatuí, Francisco Beltrão)

Brazil
(Serafina Corrêa, Dourados, Rio Verde, 
Toledo, Uberlândia, Dois Vizinhos, 
Concórdia, Videira, Tatuí, Francisco Beltrão, 
Lajeado Minuano)

Brazil
(Serafina Corrêa, Dourados, Rio Verde, 
Toledo, Uberlândia, Dois Vizinhos, Concórdia, 
Videira, Tatuí, Francisco Beltrão, Lajeado 
Minuano)

Turkey
(Izmir frango, Izmir peru, Bandirma e Elazig)
United Arab Emirates
Abu Dhabi (Kizad)

Turkey
(Izmir frango, Izmir peru, Bandirma e Elazig)
United Arab Emirates
Abu Dhabi (Kizad)

Turkey
(Izmir frango, Izmir peru, Bandirma e Elazig)
United Arab Emirates
Abu Dhabi (Kizad)

Saudi Arabia
( Joody)

Saudi Arabia
( Joody)

Saudi Arabia
( Joody)

BRC

IFS

FSSC22000

ISO22000

Percentage of foods manufactured at operational units certified in internationally 
recognized food safety management regulations by an independent organization 
GRI FP5 

2021

40,5%

2022

47,6%

2023

48,1% 

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Independent Limited 
Assurance Declaration

BRF S.A - Process Code BRF 23_2024

Verification Team: Juliana Fullmann Ishibachi

BRF S.A. engaged Instituto Totum to conduct  
an independent verification of its 2023  
Integrated Report.

The information published in the report is the 
sole responsibility of BRF S.A. Instituto Totum’s 
responsibilities are limited to the activities 
described in this statement.

Conclusion

Based on the procedures carried out by Instituto 
Totum and the evidence obtained, no sufficient 
evidence was found not to give credibility to 
the fact that the information contained in “BRF 
S.A. 2023 Integrated Report” is not correct and 
that it is not in accordance with the reference 
standard (Global Reporting Initiative – GRI), 
under the “In Compliance” option.

Scope of Limited Assurance Work

The scope and limits of the work are 
restricted to the verification of the 
2023 Integrated Report, in accordance 
with the standards and principles of 
the Global Reporting Initiative – GRI 
(reference standard). Instituto Totum 
has not performed any activity and has 
not expressed any conclusion that may 
be published outside the defined scope, 
for the period of compliance with the 
established reference standard (Period 
from January 1 to December 31, 2023). 
Attached to this Independent Statement 
of Limited Assurance is the Checklist 
extracted from the Totum Indicator 
Verification System (STVI).

    quality is in everything we doBRF: a food giantintegrated  report2023table of contentshighlightsmessage from the leadershipawards and recognitionsabout this reportsimple, agile and efficient managementwe act with integrity  and simplicitysafety as a commitmentannexes6Factual Basis of Conclusion

Instituto Totum assessed the veracity of the 
content and the alignment of the report based 
on the requirements of the GRI Sustainability 
Reporting Standards 2021 and their contents: 
GRI 1 Fundamental Standards, GRI 2 General 
Contents 2021, GRI 3 Material Topics 2021 and 
with the requirements of the specific standards 
GRI 200, GRI 300 and GRI 400, according to the 
material topics identified by BRF SA.

Through the process described in this report. 
planned and executed a limited assurance 
verification work, with the objective of 
minimizing the risks of not detecting material 
errors with respect to the reference standard, 
including, but not limited to:

Allocation of qualified verification staff with 
respect to the scope of work and reference 
standard;

Critical analysis of the evidence verified 
within the context of compliance with the 
reference standard;

Conducting interviews with key personnel 
in the organization to gain knowledge of the 
processes, systems and controls used;

List of requested clarifications, observations 
and corrective actions attached to this 
declaration.

Verification of the organization’s own data, 
information and documented records;

The verification level adopted was Limited, 
in accordance with the requirements of the 
reference standard, incorporated into Instituto 
Totum’s internal verification protocols.

172

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Independence

Instituto Totum has internal policies  
and guidelines to ensure  that the certifier 
itself, its verification team and internal  
team are  independent in relation to the 
client’s activities. 

 The team that conducted this verification has 
extensive knowledge in verifying information 
and systems involving environmental, social, 
health, safety and ethical issues. 

Inherent Limitations

The documentary audit work was based on 
a sample of existing data and information. 
Instituto Totum’s assurance is based on the 
assumption that the data and information 
were provided by the client in good faith. 
There are intrinsic limitations to the limited 
verification process. The list of observations 
and notes made in the verification process 
is not intended to be the complete list of 
discrepancies in relation to the reference 
standard in the audited scope. Any items 
considered “compliant” as a result of 
sampling are not necessarily free of real 
or potential problems. The work carried 

out in a verification with a limited level of 
confidence varies in nature, timeframe and 
is less extensive and in-depth than the work 
carried out in a verification with a reasonable 
level of confidence. Instituto Totum planned 
and performed the work to obtain evidence 
considered sufficient to support its opinion, 
and the risk associated with this conclusion is 
reduced, but not reduced to the point of being 
very low. The report attests only to what was 
found within the sample analyzed. Instituto 
Totum expressly disclaims any liability for any 
decision by any person or organization based 
on this Independent Limited Assurance Report.

Any assessment of information related to:

Activities outside the reporting period;

Accuracy of economic and financial 
data contained in this Report, extracted 
from financial statements, verified by 
independent auditors;

Inventory of Greenhouse Gas (GHG) 
emissions, already verified by an 
independent audit.

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Greenhouse Gas Inventory Check

The Totum Institute declares that: 

BRF S.A

Located at Rua Jorge Tzachel, 475, Bairro Fazenda, Itajaí, SC, had its 
emissions inventory verified and complies with

Specifications of the Brazilian GHG Protocol Program

Verification Standard: Brazilian Program Verification Specifications

GHG Protocol – 2011 Edition and ABNT NBR ISO 14064-3.

Process nº: 731-24 / 2020 Inventory Year: 2020 

Confidence Level: limited

Detailed Information: Verification Statement No. 731-24/2020  
attached to this certificate 

São Paulo, April 12, 2024

TOTUM INSTITUTE

Fernando Giachini Lopes – Technical Director Av. Paulista, 2439, 13th floor – 
Cj. 132 Consolação – São Paulo/SP - Brazil

FM.REL.116.01 To check the veracity of this Certificate, access the website 
www.institutototum.com.br

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175

credits

Project general coordination 

Vice-President of Personnel, Sustainability and Digital Operations

Alessandro Bonorino

Reputation and Sustainability Board

Raquel Ogando, Mayara Jungles, Mariella Rovella and Juliana Zanguetin

 Sustainability content, design and consulting 

Juntos Approach

Coordination

Marcelo Vieira

Content

Graphic Design

Karen Saji

Layout design

Patrícia Fiasca and Ana Gabriela Nascimento

Karen Saji, Karen Suemi, Ingrid Barbedo and Luan Freitas

GRI Consulting

Proofreading

Larissa Ohikawa and Luciane Locatelli

Catalisando Conteúdo

Project management and relationship

Photography

Dayana Portela and Thaiany Pinto

Art Direction

BRF Archive

Materiality

Karina Rohde and Patricia Dodsworth

Report group – rpt.estratégia

how we prepare our report
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    quality is in everything we doBRF: a food giantintegrated  report2023table of contentshighlightsmessage from the leadershipawards and recognitionsabout this reportsimple, agile and efficient managementwe act with integrity  and simplicitysafety as a commitmentannexes6BRF S.A.  

 GRI 2-1 

Head Office
Rua Jorge Tzachel, 475 – Neighborhood Fazenda - Zip Code 88301-140 – Itajaí – SC
Investor Relations: +55 (11) 2322-5377

São Paulo Office
Av. das Nações Unidas, 14401 – Torre Jequitibá – Chácara Santo Antônio (Zona Sul) 
São Paulo – SP – Zip Code 04730-090