Natura &Co Holding S.A.
Annual Report 2023

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Natura &Co Integrated Report 2023 Industrial Ecopark Natura´s soap factory in Benevides, PA - Brazil 1 Overview 2 2 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Contents CONTENTS Introduction Message from the Board Message from the Holding CEO 2023 Highlights Global footprint 2023 Financial Performance Awards and recognitions WHO WE ARE Purpose and aspiration Our business model OUR STRATEGY Our people Compensation follows strategy CORPORATE GOVERNANCE Structure and practices Ethics and compliance Enterprise Risk Management Advocacy SUSTAINABILITY Materiality Commitment to life To address the Climate Crisis and and Protect the Biodiversity To defend human rights and be human-kind To embrace Circularity and Regeneration 4 4 6 8 11 12 13 15 16 18 19 20 24 25 26 27 34 40 48 52 54 56 60 68 73 3 3 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Introduction GRI 2-2, 2-3 We are pleased to present the 2023 edition of our Integrated Annual Report to our shareholders, employees, partners, communities and suppliers. This marks the first cycle in which we have opted for unified communication for Natura &Co Holding and its business units. The presentation includes the following division of business units: · Natura &Co Latin America, which encompasses the Natura and Avon brands, as well as the master franchised regional operation of The Body Shop. · Avon International, which includes all markets served by the brand globally outside Latin America. This integrated report covers the period from January 1st to December 31st, 2023 and is constructed based on international performance disclosure parameters, including the Global Reporting Initiative (GRI)1 Standards, according to OCPC 9, the International Integrated Reporting Framework ()2, the SASB Standards of the IFRS Foundation, and the guidelines of the Task Force on Climate-related Financial Disclosures (TCFD). We also align our actions with the Ten Principles of the United Nations Global Compact and the Sustainable Development Goals (SDGs). Additionally, we are committed to complying with the Task Force on Nature-related Financial Disclosures (TNFD), focused on biodiversity and ecosystems. Introduction 1 Data relating to Natura &Co Latin America business unit in accordance with the Global Reporting Initiative (GRI) are available in the Latin America Databook. 2 This report has no omission related to the Framework. 4 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index We are preparing for the adoption of the IFRS Sustainability throughout the report by not adjusting data for minority Financial Disclosure Standards (S1 and S2) in the coming years, interests and clearly specifying scope differences in footnotes. in compliance with the schedule provided by the Brazilian Natura &Co’s leadership administrators are responsible for Securities and Exchange Commission (CVM). We also prioritize ensuring the completeness and integrity of this Integrated transparency in relevant environmental, social, and governance Report, as well as the application of collective thinking and the (ESG) indices and ratings, such as the Dow Jones Sustainability principles of the Framework in this document. Index (DJSI). To ensure transparency and comprehensiveness, we reference other data sources in this report that complement our The content of this report is divided into four sections. The performance communication, including Consolidated Financial first presents the unified results from the year for Natura &Co Statements for 2023 Natura &Co, Management Reports, the Holding. The second and third sections respectively report on Natura &Co Sustainability Compendium, Data Book Latin projects and indicators of the Natura &Co Latin America and America, and the Latin America ESG Scorecard. Avon International business units, and the fourth section presents the results from Fable Investments. This report has undergone external verification by KPMG to The topics addressed in this report are aligned with our the IFRS Foundation and the indicators and guidelines of the materiality matrix, updated in 2022 under the concept of double Global Reporting Initiative (GRI), in accordance with ISAE 3000. ensure adherence to the principles of Integrated Reporting of materiality. Another key reference is our business strategy and GRI 2-5 sustainability agenda, reflected in our Commitments to Life, our regeneration-oriented strategy and other causes and activities of our brands. Our Integrated Report follows the same periodicity as the company’s financial report. The financial and sustainability analysis includes data from two business units, Natura &Co Latin America and Avon International. We maintain consistency 5 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Message from the Board GRI 2-3, 2-22 Luiz Seabra, Guilherme Leal and Pedro Passos in the name of the Board of Directors “Let us stop the answering with lies and fake promises. Let us end the pollution of hollow words. Let us fight for a livable future and present. It is always necessary to believe this dream is possible.” Txai Suruí The hottest year in the planet’s history, 2023 was also one of the most violent since World War II. While the global average temperature rose to the point of putting us on the brink of the climate abyss, reaching 1.48°C above pre-industrial levels, the war between Russia and Ukraine, the outbreak of war between Israel and Hamas, and several other armed conflicts involving non- state actors made the world a much more unstable, divided, and dangerous place. Natura Founders. From left to right: Guilherme Leal, Luiz Seabra and Pedro Passos 6 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index The humanitarian crisis resulting from these events is challenges of the world, offering a pathway to fortify the foundations overwhelming and horrifies us all. We also coexist with the upon which these companies were established. deepening erosion of democracy in vast portions of the globe, which further distances us from the ideal of a more balanced, just, We face 2024 in solid financial conditions, with consistent resource and inclusive society. allocation and capital structure, which will enable our businesses to advance in the commitment to generate positive impact on society. Faced with these challenges, we reaffirm our confidence in The climate crisis is worsening living conditions on the planet, our beliefs and purpose to guide us. We hold steadfast to our especially for the more than 44 thousand species threatened with entrepreneurial vision, crafting a brighter world through the rich extinction - about 2 thousand more than last year. The world is tapestry of connections we nurture in our expansive network, in need of regeneration in various aspects: in the restoration of where business becomes a catalyst for positive transformation. ecosystems, the reinstatement of balanced conditions for life in its We are committed to addressing the most urgent problems of our diverse forms, and the revival of dialogue, respect, and love as the time: climate change and social inequalities. foundations of human relationships. In 2022, at Natura &Co, we made a strategic decision to decentralize By embracing regeneration as the cornerstone of Natura’s business our model, simplifying the group’s structure. This shift aimed to strategy in 2023, we initiated a fresh phase of our dedication to provide each business unit with enhanced autonomy and agility, people and the planet, strengthening our business approach and empowering them to attain their outcomes. In 2023, a significant redefining the essence of Natura. milestone in this strategy was reached with the successful completion of the sale of Aesop and The Body Shop. Our raison d’être, conceived over 30 years ago, resonates more While our boldness was evident in creating the Natura &Co group bond between individuals, each other, and nature. We believe that and pursuing global market potential, it also required courage within this nexus lies the catalyst for fostering peace, solidarity, and to streamline operations and consolidate our business around the full richness of life’s expressions. Well-being-well prevails. profoundly with us today than ever before. It embodies the symbiotic our core competencies. We are convinced that simplification strengthens us and revitalizes the health of the business and we also believe that this positions us optimally to address the present 7 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Message from the Holding CEO Fábio Barbosa In 2023, Natura &Co underwent a transformative journey marked by rebuilding, refocusing, and a remarkable turnaround. Despite facing challenges on multiple fronts that tested our values, I take pride in the accomplishments and the strategic path we forged. Natura &Co persevered without compromising its core values, making tough yet necessary decisions that have set the stage for renewed growth. In 2023, Natura &Co underwent a transformative journey marked by rebuilding, refocusing, and a remarkable turnaround. Despite facing challenges on multiple fronts that tested our values, I take pride in the accomplishments and the strategic path we forged. Natura &Co persevered without compromising its core values, making tough yet 8 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index We take pride in our decision to r efocus on our core strengths while upholding our values, maintaining Natura &Co as a business with the ESG agenda at its core. necessary decisions that have set the stage for renewed growth. Crucially, the year’s successes wouldn’t have been possible without the exceptional dedication of our team. Their discipline and resilience in navigating a year of profound change were truly commendable. I deeply appreciate the collective effort and professionalism displayed by the team, playing a pivotal role in positioning the company on a stronger foundation for the future. In 2023, our adjusted EBITDA reached double-digits, and we successfully shifted our cash generation from negative to positive, in line with our plans. We also successfully reduced our debt through a robust liability management plan, including extending debt maturities. This streamlined capital structure frees up resources and creates a more solid financial foundation for sustainable growth in the next years, allowing us to fully concentrate on our core strengths and drive long-term value creation. Over the past decade, our vision of global expansion was initially supported by a vibrant worldwide economy influenced by low-interest rates. However, unforeseen challenges, such as the pandemic and subsequent inflationary pressures, posed significant obstacles to our ambitions. By mid-2022, adverse consumer scenarios, especially in retail foot traffic, combined with our debt ratio, hindered our ability to make essential investments so that all our brands could thrive as they should. Consequently, our initial resolution was to streamline the Holding structure, focus on working capital management, and grant more autonomy to business units to allocate resources and pursue strategic priorities. Importantly, we consciously prioritized margins and cash generation over sales growth. In 2023, we took further steps, including the sale of Aesop in August, unlocking significant value to improve our capital structure and deleverage our balance sheet. Simultaneously, we concluded that The Body Shop needed additional expertise and focus for its transformation, leading to its sale in December. It has been a true privilege to work with both Aesop and The Body Shop, whose values and purpose are deeply aligned with our own. Moving forward, these strategic moves signify a return to basics for Natura &Co, with a renewed focus on our core strength, the relationship selling model, and the evolution towards omnichannel capabilities. With a simplified capital structure and a commitment to profitability, we aim to protect margins and achieve sustainable sales growth. 9 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index In Latin America, under the leadership of João Paulo Ferreira, our aim is to continue the integration of Natura and Avon’s operations. We’re focused on capturing synergies and aligning the brands to foster future growth. This will be driven by product innovation and the diversification of shopping experiences and occasions, facilitated by enhanced digitalization of Direct Selling and omnichannel integration. Avon International will continue to optimize its operations and reduce costs, while focusing on key geographies to return to a growth path. Gratitude is expressed to Angela Cretu for her leadership, and a warm welcome is extended to Kristof Neirynck as the new CEO of Avon International. Looking ahead, we recognize the changing landscape of business accountability and the continued importance of addressing social and environmental issues. As we approach COP-30 in Belém, Brazil, in 2025, we are committed to embracing partnerships to unlock the potential of nature-based solutions. Collaboration and regeneration will be pivotal in navigating the urgent challenges posed by climate change. Throughout this journey, we have remained committed to the values upon which Natura &Co was built. Despite facing difficult circumstances, maintaining transparency, engaging in social issues, and prioritizing environmental impact have remained at the core of our business. We take pride in our decision to refocus on our core strengths while upholding our values, maintaining Natura &Co as a business with the ESG agenda at its core. 10 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index 2023 Highlights GRI 2-6 Financial highlights ESG highlights Natura &Co’s 2023 financial results reflect the benefits of a strategy defined and implemented 18 months ago, to prioritize 1. Set science-based targets (SBTi) for emissions scopes 1, 2 and 3, as part of our Net Zero journey, focusing on an absolute profitability and cash conversion versus revenue growth, integrate the Natura and Avon brands in Latin America, and divest non-core assets to deleverage and simplify its corporate reduction of 42% by 2030 2. Guarantee equal pay between women and men structure. 3. Living Wage for 100% of our people in over 53 countries* Net Revenue BRL R$ 26.7 billion (+3.5% vs.2022 in constant currency) Gross margin 63.8% (+410 bps. vs. 2022) Adjusted EBITDA BRL 2.7 billion Net profit R$ 3.0 billion Net cash position R$ 1.7 billion Debt to EBITDA ratio -0.79x (vs. 3.49x end 2022) 4. 86.2% of recyclable, reusable and compostable packaging 5. We surpassed the mark of 10.1 thousand families positively impacted by the Natura Amazônia program 6. Incorporation of the Regeneration concept into Natura &Co Latin America’s business strategy 7. Regenerative pilot on six Natura &Co ingredients, based on Union for Ethical BioTrade (UEBT) premises 8. IP&L: methodology applied to Natura found that, for every R$1.00 of revenue, Natura generated R$2.70 of positive socio-environmental impact 9. Natura &Co participation at COP28 and New York Climate week *The parameter includes the minimum income required for a person to meet basic needs such as food, rent, health, education, among others. The calculation considers guaran- teed remuneration and meal vouchers. All employees with a regular contract from the base year 2023 are considered, except interns and young apprentices. 11 11 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Global footprint GRI 2-1, 2-6 + 1,000 stores (owned and franchises) 22,000 employees in more than 50 countries 6 million Beauty Consultants and Representatives 12 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index 2023 Financial Performance In 2023, Natura &Co achieved significant milestones, marking a continuing to benefit from price increases, a richer product transformative year driven by strategic initiatives. Key highlights mix and marketing efforts. Adjusted EBITDA margin was include the successful execution of our simplification strategy, 12.5% (up +250 bps YoY), benefiting from strong gross margin demonstrated by the divestment of Aesop and The Body improvement and meaningful YoY general and administrative Shop, resulting in a further streamlined Holding structure and expenses reduction, but partially offset by a YoY increase in enhanced autonomy within Business Units. selling expenses. Focusing on profitability and cash conversion, as announced Wave 2 of Natura and Avon business combination process in early in the year, yielded tangible results: gross margin netted out Latin America initiatives progressed, with resilient performance at 63.8% up +410 basis points (bps), whilst adjusted EBITDA* was from the Natura brand in Brazil and a rebounding trend from up 31.7%. This strengthened our balance sheet, and we are now Avon amid ongoing operational enhancements. Improvements positioned in a net cash position, which marks a shift towards in service levels in Peru and Colombia facilitated a smoother positive cash flow for the 2023 fiscal year (FY23). Consolidated integration of Natura and Avon in Chile, completed early in 2024. net revenue was BRL 26.737 billion, achieved thanks to a solid performance at the Natura brand, and partially offset by the At Avon International, revenue was down 4.4% YoY in CC, expected reduction at Avon Latin America and mid-single digit primarily impacted by the Home & Style category, while Beauty decline at Avon International. showed a stable performance. Despite the decline, profitability Looking to Natura &Co Latin America, net revenue was up 6.4% in constant currency (CC), (down 7.2% in BRL), driven by healthy growth at the Natura brand in Brazil, and partially offset by the Home & Style category and by Avon decline across the region. Gross margin was 63.8%, up +410 bps year-over-year (YoY), *The financial and operational information listed in this report can be found in the Company’s Earnings Release and, unless indicated otherwise, is presented in nominal Brazilian reais, following the criteria of the International Financial Reporting Standards (IFRS). This information should be read in conjunction with the Company’s financial reports for the year ending on December 31, 2023, filed with the Brazilian Securities and Exchange Commission (CVM). 13 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index exhibited an important evolution with adjusted EBITDA margin reaching 7.6%, up +330 bps YoY. Gross margin was 63.6%, up +380 bps YoY, its evolution being driven by price increases and favorable product mix. Avon International continues to make good progress with its digital strategy as the use of digital tools reached 34.3% of total reps. Digital sales penetration increased by 2.2 percentage points YoY to 8.3% of total revenue. Looking ahead, Natura &Co remains focused on further simplification, as evidenced by the delisting of its ADR from the New York Stock Exchange – NYSE and the evaluation of the potential separation of Natura and Avon. While challenges persist, particularly the volatility in Avon’s revenue performance in Latin America, we are poised to continue driving profitability and cash conversion enhancements, building upon the momentum of 2023. As we embark on 2024, our commitment to delivering sustainable growth and value creation remains steadfast, guided by our dedication to operational excellence and strategic foresight. 14 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Awards and recognitions Natura &Co has been certified as a B Corp since 2020. B Corps meet the highest standards of verification of social and environmental performance, public transparency and legal responsibility by reconciling profit and purpose Pro-Ethics seal awarded to Natura Cosméticos for the fifth consecutive year For CDP Climate, Natura Cosméticos maintained an A- score, and Avon International achieved a B score for its first disclosure in five years. Natura was also highlighted in CDP’s Supplier Engagement Index (SER) for its work with the value chain. Natura &Co are part of ISE for the 18th consecutive year (considering participations prior to 2019 by Natura Cosméticos S.A.) Since ICO2 was created in 2010, Natura is part of this index Globescan Top Sustainability Leaders – ranked #4 For more information on the awards and recognitions received by our business units, please refer to the business units sections. 15 15 Natura Perfumery House Cajamar, SP - Brazil Who we are 16 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Natura &Co is a purpose-driven group uniting Natura and Avon, engaging customers through 6 million dedicated Beauty Consultants and Representatives, more than 1000 own stores and franchises, and 22,000 employees. We believe in promoting real positive economic, social, and environmental impact. We believe that the world does not need another big company. The world needs symbols of change capable of blazing new trails and inspiring others to follow. We believe in the power of cooperation, co-creation, and collaboration for a better way of living and doing business. We are Natura &Co. 17 17 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Our purpose To nurture beauty and relationships for a better way of living and doing business. Our aspiration We will dare to innovate to promote positive economic, social, and environmental impact. 18 18 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Financial • Social • • • • • Our Business Model Capitals accessed Natural • Natural resources (energy, water and biodiversity actives) Shareholder and investor funds to provide support for the execution of strategy Credit and financing US$ 1 billion raised with Sustainability-Linked Bond Relationships oriented to value creation with our Beauty Consultants Partnership with social biodiversity supplier communities and other service and raw material suppliers Connection with the consumers of our brands Manufactured • • Product manufacturing and distribution centers Physical stores, e-commerce operations and social selling Human • Our 14,500 person strong work force • • • Beauty Consultants Social-biodiversity supplier communities Attributes and values in our organizational culture Intellectual • Open innovation ecosystem • • Patents and new products Traditional knowledge and knowledge generated in our relations with social biodiversity supplier communities Outputs: Our deliveries & solutions Beauty and well-being products in diverse categories Business networks for Beauty Consultants Multichannel commercial model Business Units Natura &Co Latin America Avon International Commitment to Life Address the climate crisis and protect the Amazon Defend human rights and be human-kind Embrace circularity and regeneration Our aspiration: We will dare to innovate to promote positive economic, social and environmental. Outcomes: Value generated and impacts Society and the Environment We seek to promote sustainability with an agenda that prioritizes climate transition, protecting the Amazon and a circular and regenerative economy. We act in defense of human rights, education and causes related to women and girls. Investors Financial return linked with business results. End consumers Omnichannel strategies for unique shopping experiences, in accordance with each consumer’s preference. Employees we work for the well-being of our employees, eliminating salary differences by gender, adopting a living wage in all our labor relations and working for diversity, with more than 50% women occupying leadership positions. Beauty Consultants We foster a powerful ecosystem that supports enterprise and income generation and promotes financial independence, improving quality of life for women. Supplier and relationship communities We support income generation by means of fair trade with cooperatives and small producers, promoting conservation and local development. Suppliers We foster the social bioeconomy with our supply chain, focused on human rights, innovation and traceability to create social and environmental value. 19 19 Our Strategy 20 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index A new cycle for Natura &Co Despite navigating through a dynamic economic and political landscape, we have consistently executed our strategy, safeguarding margins, streamlining operations, enhancing our capital structure, and prioritizing transformative initiatives. Today, the results speak for themselves, showing we’re on the right track. Strategic pillars In mid-2022, in a bold strategic move, we shifted our efforts to prioritize margins rather than top-line growth, along with cash flow conversion and generation. The discipline and consistency in which the businesses followed this new path led to the protection and, ultimately, the expansion of margins. To reach this goal, we anchored our business in the following pillars, which continued to sustain us throughout 2023: 21 21 Natura´s factory Cajamar, SP - Brazil Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index • Operational and commercial autonomy for the Business Units to decide on the best way to execute the strategy within their markets and according to each brand’s value proposition. As expected, Natura &Co Latin America and Avon International saw continued improvement in profitability in adjusted base, driven by the gross margin expansion. • Simplification of the Holding’s structure and focus on our strengths, with several projects and initiatives reducing their scope to corporate functions and policies only, with considerably diminished involvement in the daily commercial operations of the Business Units. This decision reduced corporate expenses by 42% vs. 2021 (or 18% vs. 2022) and radically improved our ways of working to make more agile and assertive decisions. Moreover, the simplification process included the divestment of Aesop and The Body Shop, which unlocked significant value and gave us a strengthened balance sheet. • Improvement of our capital structure resulting from the pre-payment of 60% of our debts using part of the proceeds from the sale of Aesop. With careful and conscious management, we moved from net debt in 2022 to net cash position by the year-end 2023. Furthermore, not only did the balance sheet improve, but the cash flow to the firm also moved to a positive territory in 2023. Looking forward, 2023 Areas of Focus Natura &Co Holding Streamlined execution of our business simplification strategy, enabling a concentrated focus on key regions and our core business model. Optimized capital structure leading to improved cash flow conversion, reinforcing financial resilience. Commitment to a triple-bottom-line agenda, prioritizing people, planet, and profits in our approach to business operations. Natura &Co Latin America • Commercial and operational integration rollout • Natura investing in marketing and R&D • Avon gaining efficiency and optimizing its portfolio Avon International • Conclusion of • • transformational projects in R&D and IT systems Stabilization of the new commercial model Build momentum with brand rejuvenation and omnichannel opportunities 22 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index we continue to expect improvements in our cash flow, combined with a solid balance position pointing to further encouraging prospects as we deliver on critical projects. • Projects to accelerate value creation were in full force, with the crucial integration of Natura and Avon’s commercial and operational activities in Latin America reaching the Second Wave in 2023, already with positive results. Meanwhile, Avon International continues its focus on its transformation plan, which radically reset its fundamentals in areas such as product portfolio and commercial model, alongside a simplified business and operational footprint. As we continue to implement our strategy, in 2024 and beyond, we expect that gradual revenue growth will begin to play a more relevant role, along with the expansion of margins, from the materialization of projects that will unlock value and enable cash generation. We will continue to focus efforts on simplifying the business and further improving our capital structure. When looking at our commitments to ESG, we are reigniting our sustainability strategy, which continues to be core to our business, by regularly engaging with the Board of Directors on this crucial topic. To gain detailed insights into our sustainability To gain detailed insights into our sustainability governance and its integration as a core driver governance and its integration as a core driver in all our initiatives, please click here.. in all our initiatives, please click 23 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Our people Executing this strategy with discipline demanded substantial Significant strides were made in implementing our succession effort from our team, which admirably rose to the occasion plans, appointing key roles through internal recruitment rather and implemented the plan. Following a reorganization of the than external hires. Notably, Kristof Neirynck, Avon’s Chief business in mid-2022 that resized the Natura &Co Holding Marketing Officer and Managing Director for Western Europe, corporate team to half its previous scale, 2023 focused on assumed the position of CEO of Avon International from 2024, stabilizing the new organization. Embracing the concept of a and Mercedes Stinco was appointed as the new Global Head of Holding over a Group, we granted greater autonomy to Business Risk Management and Internal Controls for Natura &Co. Natura Units, offering support in policies and standards for Finance, &Co Latin America went through an organizational redesign in Legal, Sustainability, and Human Resources. Internal Audit and line with structural changes to re-establish the foundations for Corporate Governance are overseen by the Board of Directors the future growth of its businesses. with the support of the Officers. Despite facing the challenges which any reorganization decent salary to all Natura &Co employees. This commitment entails, our Holding´s annual employee engagement survey goes beyond the notion of a minimum wage, encompassing a demonstrated a positive score, marking an 11-point improvement comprehensive understanding of a dignified life. Natura &Co also from the previous year. This is attributed to enhancements in maintained its commitment to reducing the wage gap between our work methodologies, fostering greater interconnectedness men and women. We are also proud to have achieved our goal of providing a among teams and a heightened sense of community and participation. We strove to set clear expectations, ensuring as much transparency as possible. Once stabilized, these principles will be formalized in our corporate culture project, anticipated to be addressed in 2024. 24 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Compensation follows strategy GRI 2-19, 2-20, 2-21 In 2022, we realigned our global managers’ compensation to and also links to sustainability initiatives, such as reducing harmonize with our strategy of simplification and consciously greenhouse gas emissions and increasing the use of prioritizing profitability and cash flow generation rather post-consumer recycled plastic in product packaging. than top line growth. To align with this, in 2023, there was a reduction in the Board of Directors’ members from 13 to 9 and At Natura &Co, the process of developing compensation a pivotal shift from a joint Executive Chairman of the Board policies involves rigorous steps to ensure fairness and alignment and Group CEO to a singular Chief Executive Officer (CEO). with organizational objectives. Beginning with market analysis The realignment was ratified by our shareholders during and objective setting, a dedicated compensation committee the General Annual Meeting when also was confirmed our oversees the creation of salary and benefits packages, guided compensation spend for May 2023 to April 2024. This strategic by transparent performance evaluations and regular reviews to adjustment is another step to further improve our corporate maintain competitiveness. structure and ensures data presentation in accordance with established practices among global listed companies. Oversight by the General Shareholders’ Meeting ensures stakeholder input is considered, while independent consultants Our compensation strategy for managers and leaderships provide impartial assessments. Stakeholders, including is rooted in Natura &Co’s overarching mission, connecting administrative staff and the Board of Directors, are consulted “people, planet, and profit.” It considers market-specific to ensure policies meet their expectations. This structured competitive standards, regulatory requirements, business approach fosters trust and accountability, enhancing strategy, and alignment with shareholders’ interests. The engagement and alignment across the organization. compensation structure encompasses fixed and variable components, with the latter comprising short and long-term incentives. The variable segment, designed to be predominant, is contingent upon meeting threshold performance levels For further details on our compensation policies for leadership, senior management, and other employees, please visit the Investor Relations (IR)section of the Natura &Co 25 Board of Directors From left to right: Georgia Melenikiotou, Gilberto Mifano, Pedro Passos, Duda Kertész, Luiz Seabra, Carla Schmitzberger, Guilherme Leal, Bruno Rocha and Andrew McMaster Jr 26 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Corporate Governance Structure and practices GRI 2-9, 2-11, 2-14, 2-17 Timely and accurate decision-making In a transformative year for Natura &Co, our corporate governance played a decisive role in making strategic and necessary decisions that bolstered the foundation for our future growth. Wyllie Don Cornwell, Nancy Killefer, and Fábio Colletti Barbosa resigned, and Bruno de Araújo Lima Rocha and Maria Eduarda Mascarenhas Kertész were elected at the General Shareholders’ Meeting. For more details on the Board of Directors composition, please refer to our Investor Relations website. The current composition of the Board of Directors continues to comprise three Co-Chairmen of the Board, who are also Co-Founders of Natura Cosméticos and part of the controlling At the 2023 Annual General Meeting, shareholders approved group, and signatories of the shareholder’s agreement. Pursuant significant structural changes proposed by the Company’s to the Company’s bylaws, one of the Co-Chairmen presides over management culminating, among others, in the reduction of the the Board meetings. Currently, Guilherme Pereira Leal plays this Board of Directors, the disappearance of the positions of Executive role. The remaining six Board members are independent, far Chairman of the Board of Directors and Group CEO and the exceeding the independence percentage established by Brazilian creation of the position of Chief Executive Officer. These necessary CVM and B3’s Novo Mercado rules that the Company must follow. adjustments were part of the corporate governance restructuring The Board also has one-third of women in its composition, and process focused on the shareholders’ expectations of a leaner two foreign members. We follow the recommendations of the structure. Then Directors Ian Martin Bickley, Jessica DiLullo Herrin, Brazilian Code of Corporate Governance, of the Brazilian Institute 27 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index of Corporate Governance (IBGC). Furthermore, we operate in line with the requirements of the New York Stock Exchange (NYSE), in which, until February 2024, our American Depositary Receipts (ADRs) were listed. Board composition In 2023, the average tenure for all Board members stood at The Board of Directors dedicated a significant amount of time 2.5 years, accounting for the duration of their service within discussing the sale of Aesop and The Body Shop, necessitating the Natura &Co Holding since its inception in 2019. For details some extraordinary meetings. Additionally, in 2023, the Board regarding the complete Board composition, consult the minutes addressed various other crucial topics such as succession from the Annual General Meeting (AGM) of 2022 and 2023. planning, talent acquisition and retention, diversity and inclusion initiatives, cash flow and margin management, group strategy, The primary role of the Board of Directors is multifaceted. risk assessment, and sustainability efforts. To further bolster It involves analyzing the effectiveness of the organization’s our already far-reaching and bold sustainability goals, such as processes concerning economic, social, and environmental those set in our Commitment to Life, the Board established the impacts, overseeing the implementation of processes, Sustainability Committee as the fifth supported committee, assessing the results, identifying any gaps or opportunities for holding quarterly meetings. improvement, and making strategic decisions. Ultimately, the Board bears the responsibility for ensuring the organization operates ethically, responsibly, and in alignment with its goals and values. This analysis is conducted during strategic planning cycles and at specific events. The Board of Directors establishes the Company’s values, mission, and culture, guidelines related to sustainable development and communicates them through policies and corporate Please refer to our Board Skills Matrix and the Investor Relations website for more details on composition, biographies, areas of expertise and demographic details. documents. The Board ensures alignment with the approved strategy, considering the interests and purpose of the company, shareholders, and stakeholders. For this, the Board of Directors 28 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index considers, among others, the short and long-term interests of including the establishment of the Sustainability Committee, the company and its shareholders, as well as the economic, which was created to serve as an additional tool to better address social, environmental, and legal effects on employees, suppliers, Environmental, Social, and Governance (ESG) issues, supporting partners, customers, other creditors, as well as the communities the Board in these subjects and providing it with periodic reports. in which the Company operates locally and globally. In developing and updating guidelines related to sustainable development the Board of Directors is responsible for establishing guidelines, providing strategic supervision, and approving policies and objectives. The senior executives have responsibilities that include strategic leadership, strategy development, implementation and supervision, and external communication. The Board of Directors reviews and approves the information reported in the organization’s reports. Additionally, they analyze and approve the organization’s material issues. The preparation of the Integrated Report is monitored by the Board’s Co- Chairs, who ensure that the document adequately reflects the Company’s purpose, culture, and other contents. Whilst this role is not mandated by our bylaws, it is considered relevant by both the Co-Chairs and the Board of Directors. The analysis focuses on the messages of the CEO and the Founders, while the executive teams are responsible for preparing the technical topics and ensuring the quality of the information disclosed to the market. To further expand the theme of sustainable development within the Board of Directors, some measures have been adopted, For more information on the qualifications and responsibilities of our governance bodies please click here. For detailed information regarding the selection, compensation, and duties of Board members and executives within the Holding, please refer to the Corporate Governance Report click here. 29 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index 2023 in review In 2023, the Board of Directors held six regular and four regarding both projects were a recurring agenda item in extraordinary meetings with 100% attendance of their members most meetings, with particular emphasis during and other invited executives of the Company. During these extraordinary sessions. meetings, the Board reviewed matters within its purview as mandated by law or outlined in our bylaws. This encompassed The Board of Directors also counts on the critical support of a wide array of topics including quarterly performance results, five advisory committees, as described below. The annual the formulation of management compensation packages, self-assessment of the Board of Directors and committees results annual assessments, risk matrix evaluations, strategic planning in continuous improvement efforts, with its findings discussions, and budget deliberations. As a standard practice, the to be addressed in 2024. Board of Directors conducted executive sessions exclusively for its members during each meeting, ensuring candid and focused dialogue on pertinent issues. Furthermore, the Board of Directors undertook a comprehensive evaluation of the challenging external landscape, considering our financial position and our capacity for business expansion. This analysis ultimately led to the strategic decision to divest two of our four operations, namely Aesop and The Body Shop. The process of arriving at these decisions involved extensive analysis by the executive teams and rigorous and timely deliberations by the Board of Directors, as disclosed to the market. Discussions 30 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Governance structure Natura &Co Our corporate governance structure is structured as detailed below General Shareholder Meeting Fiscal Council Board of Directors Board of Officers Sustainability Committee Organizational Development and People Committee Strategy Committee Corporate Governance Committee Audit, Risk Management and Finance Committee CEO Natura &Co Internal Audit CEO Natura &Co CEO Avon Latin América International Executive Team Executive Team 31 31 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index The five active committees and their main deliverables in 2023 were: Committee Meetings Atten- dance Topics Discussed Fiscal Council Audit, Risk Management and Finance Committee Organization and People Committee* Strategy Committee* Corporate Governance Committee Sustainability Committee 8 ordinary 4 extraordinary When consider- ing the thematic subcommittees, all linked to the Audit Committee, the number of meetings in 2023 totaled 17 addition- al meetings 100% 5 ordinary 1 extraordinary 100% In addition to the topics commonly covered through the subcommittees (Finance, Tax and Legal, Internal Audit, and Information Security), it also participated in the sale process of Aesop and The Body Shop. • Short and long-term incentive plans • Succession plans • Talent development • Reward strategy • ADR delisting from NYSE 1 ordinary 3 extraordinary 100% • Portfolio • Business strategy review • Organization transition • Budget 5 ordinary 100% • Corporate governance structure • Management proposal for the Annual Shareholders Meeting • Committees’ composition • Board compensation • Corporate Governance Report review • Board and Governance annual assessment • Preparation of the committee rules and dynamics 4 ordinary 100% • Support for the reorganization of the Sustainability area • Commitment to Life target review In addition, for the second year in a row, the Fiscal Council was established during the Annual Shareholders Meeting held on 26 April 2023. The one-year mandate of the three Council members was renewed, with two members appointed by a majority of the shareholders, and the third member by minority shareholders. The Fiscal Council convened eight times during the 2023 mandate, contemplating four regular and four extraordinary meetings. Under Brazilian legislation, shareholders representing more than 2% of the company’s capital have the prerogative of requesting the installation of a Fiscal Council, an optional entity distinct and independent from both the Board of Directors and the Company’s executive management. The Fiscal Council represents shareholders’ interests within the Company, tasked with overseeing management actions and ensuring compliance with their legal and statutory obligations, especially the quarterly financial statements. One of its primary focuses is to guarantee the quality of the company’s quarterly and annual financial reports. *The composition of these committees changed in May 2023 following the resignation and appointment of members of the Board of Directors For further insights into our Corporate Governance framework and committee composition click here. 32 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Commitment to best practices The Company has undergone a substantial evolution in its corporate governance system over the years, demonstrating its steadfast commitment to Capital markets and shareholders Natura &Co Holding operates as a stock corporation under the Brazilian Corporation Law. Our shares are publicly traded on the “Novo Mercado” listing segment of the B3 exchange, identified by the ticker symbol “NTCO3”. As of December 31st, 2023, the company’s market capitalization stood at BRL 23.4 billion, with 1,386,848,066 common shares outstanding. The free float implementing best practices in corporate governance. accounted for 61,02% of the total shares, while the remaining Presently, it adheres to 94% of the recommended practices outlined in the Brazilian Code of Corporate Governance. In 2023, the Company dedicated significant efforts to embrace the new corporate framework and ensure alignment with all code principles previously adhered to. The complete Corporate Governance Report is available here. 38.45% were held by controlling shareholders, 0.09% by the Board of Directors and statutory Directors, and 0.45% by our treasury. In addition to our listing on the B3, we traded American Depositary Shares (ADSs) on the New York Stock Exchange, represented by the ticker symbol “NTCO”. On January 18th, 2024, we announced to our shareholders and the market our Board of Directors’ decision to voluntarily delist our ASDs from the NYSE. The delisting occurred on February 9, 2024. This strategic move aligns with our long-term operational simplification objectives. We will maintain our registration under the U.S. Securities Exchange Act of 1934 and uphold our reporting obligations following the delisting of our ADSs at the NYSE. 33 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Ethics and compliance Fostering positive impact The resilience of our Ethics & Compliance programs proved invaluable during the significant changes which took place at the Holding in 2023. During this time, we steadfastly upheld our commitment to the highest ethical standards with a robust training and communication plan and the introduction of a comprehensive consolidated new Code of Conduct. In addition to navigating the anticipated legal complexities surrounding the divestment of two companies, we remained committed to executing the strategy outlined in mid-2022. The implementation of various controls at Emana Pay, our financial services platform, and monitoring activities across other countries further strengthened our commitment to maintaining program effectiveness. As a result, alongside upholding a streamlined group-level hub to ensure uniformity Natura´s factory Cajamar, SP - Brazil 34 34 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index in policy enforcement and risk management, we have now the publication of material information and delineates the established dedicated Legal and Ethics & Compliance teams expected conduct of relevant parties, ensuring adherence to tailored to the needs of Natura &Co Latin America and Avon laws and regulations prohibiting insider trading practices. International, granting them greater operational autonomy. Moreover, we have begun implementing compliance tools, The Audit Committee of the Board of Directors diligently coupled with comprehensive training and communication oversees the Ethics & Compliance program at Natura &Co, strategies, including successful compliance weeks in Latin which has once again been recognized by The Ethisphere America, to support our sustainability efforts, addressing Institute as the World’s Most Ethical Company. This marks various risk factors such as human rights violations in our the second time our consolidated program has received this supply chain, gender or ethnicity-based harassment or accolade from Ethisphere, building on the 11 previous wins discrimination complaints, and compliance with regulations by Natura Cosméticos. Furthermore, Natura Cosméticos has governing community engagement and partnerships. been honored for the fifth consecutive year with the Pro-Ethics Seal, bestowed by the Brazilian federal government’s CGU Central to this approach is the newly consolidated Natura &Co (Controladoria Geral da União). Global Code of Conduct, which serves as the cornerstone of As part of our ongoing simplification initiative, we continually Introduced in 2023, this document integrates our core review and refine our policies and procedures, striving to make values and beliefs with our operational policies, procedures, them concise and easily understandable. These documents and Commitment to Life goals, structured around four cover topics such as privacy and data protection, conflicts of foundational pillars, each reflecting a fundamental aspect of our business conduct expectations across our organization. interest, trade sanctions, transactions with related parties our corporate ethos: anti-trust, anti-corruption and bribery. They can be found here. In 2023, we introduced an additional document, focusing on policies, our commitment to fostering diversity, equity, and Information Disclosure and Securities Trading in compliance inclusion, and our unwavering stance against harassment, 1. People: this pillar outlines our robust health and safety with the regulations set forth by CVM, the Brazilian Stock violence, and discrimination. Exchange Commission. This policy outlines procedures for 35 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index 2. Communities: here, we detail how our values translate into Compliance training sessions, attended by management and concrete policies and procedures concerning our Consultants above. These sessions, held annually across various countries, and Representatives, Distributors and Franchisees, charitable facilitate in-depth discussions on real compliance scenarios and and political engagements, protection of human rights, foster a culture of ethical conduct. and the cultivation of safety and transparency within our supply chain. Furthermore, we prioritize executive onboarding and compliance training for new hires, ensuring alignment with 3. Operating Responsibly: this pillar underscores our our ethical standards from the outset. All Directors and officers dedication to upholding the highest standards of governance undergo rigorous screening and background checks upon and encompasses policies related to information sharing and recruitment, with further reviews conducted at each re-election data security, managing conflicts of interest, and compliance to maintain shareholder approval. with anti-corruption and trade regulations. 4. Planet: in our pursuit of environmental stewardship, this Another notable initiative is the Workplace Behavior Training section shows our commitment to environmental leadership program, which saw over 2,300 participants in Brazil in 2023, and outlines the policies that guide our colleagues and spanning from Directors to frontline employees in Operations partners, particularly those engaged in critical supply chains, and Logistics. Meanwhile, 267 individuals involved with our towards minimizing our collective environmental footprint. microcredit and financial inclusion platform, Emana Pay, completed the Anti-Money Laundering e-learning training, The Natura &Co Global Code of Conduct is readily accessible representing 94.38% of the target audience. For Avon on all Business Units’ intranet platforms and is available in International, we had 236 associates training on General 23 different languages. All associates (including our Board of Compliance topics, in various countries. Directors) within the company are mandated to complete annual e-learning sessions on the code. Notably, in 2023, 99.29% of the targeted users at Avon International and 96.95% at Natura &Co Latin America successfully completed the certification process. Additionally, the code is a focal point of our regular General 36 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Speak Up Culture GRI 2-16, 2-25, 2-26, 205-1, 406-1 We are committed to cultivating a culture where individuals department), while issues involving Beauty Consultants or feel empowered to raise concerns or seek clarification on consumers are addressed through their respective channels. ethics and compliance matters, as exemplified by our Speak Up The efficacy of our work is assessed through an annual survey, Culture initiative. Under the safeguards provided by our Global aimed at gauging employees’ perceptions of the Ethics and Whistleblower Policy, we encourage everyone to engage with Compliance Program, as well as overall ethics and integrity their line manager or reach out to designated human resources, within the company. legal, or ethics and compliance partners regarding potential breaches of the Code of Conduct, encompassing internal In 2023, the Ethics Line received 1,043 calls, each assigned policies, laws, or regulations pertinent to Natura &Co. For those to experienced professionals who conducted investigations who prefer anonymity, reports can be submitted online or via in accordance with established protocols. These call were toll-free phone, 24/7, through the independent Ethics Line Help comprised of 802 reports and 241 conflict of interest disclosure line, available in 23 languages. forms. Conversely, violations of the Code were addressed by Investigations into reports involving potential violations of the Ethics and Compliance, Legal and Human Resources), with Code of Conduct are conducted by the Ethics and Compliance actions tailored according to the risk level for the company department, in direct consultation with specialized areas and local laws. Disciplinary measures, including termination whenever necessary. We unequivocally condemn any form of of employment, may be implemented for employees found in retaliation against those who voice complaints and concerns. breach of the Code. an internal management remediation committee (formed by Complaints concerning third parties and suppliers are routed to the appropriate legal departments (except if involving our employees or related to potential human rights violations, in which case they are overseen by the Ethics and Compliance 37 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Conflicts of Interest GRI 2-15, 2-23 Training GRI 2-24, 205-2 To prevent or mitigate conflicts of interest, the company We communicate and offer training on our policies and procedures. implements and publishes a series of measures, including In addition to the mandatory annual training on our Code of clear policy and procedure implementation. Natura &Co also Conduct, which all employees, including the Board of Directors, are promotes education and training on these policies, and has required to complete, we conducted specific training in 2023 for established committees to analyze cases involving Transactions various segments of our workforce. This included specialized training with Related Parties. This ensures transparent record-keeping on Respect in the Workplace for operational staff (2,300 people of all disclosures of possible conflicts of interest (real or trained) and Money Laundering for Emana Pay employees (267 apparent), isolation of involved parties, regular policy reviews, people trained). and fosters a culture of legal compliance, procedures, and, above all, the company’s values. Following the implementation of a new supplier registration process The company updated its Conflict of Interest Policy in Participant selection considered areas with suppliers under due December 2022, internally disseminating it in January 2023 diligence, risk countries by Transparency International, and in 2022, specific training was conducted via webinars in Q1 2023. across various languages on business unit intranets for employee hierarchies. employee accessibility. The update included alerts to leaders about the new version and incorporating a specific conflict Additionally, 523 managers and Directors were trained on ethics, of interest module in the annual Code of Conduct training. compliance, anti-corruption, and government interaction. Employees are encouraged to report conflicts via an online form, with evaluation handled by the Ethics & Compliance Natura’s role as Co-Chair of the ICC’s Commission on Integrity and team, ensuring transparency and anonymity. Corporate Responsibility was also given prominence, promoting business ethics and organizing events on corruption, transparency, compliance, and governance. Natura also acts as President of the Ethics Committee of the WFDSA (World Federation of Direct Selling). 38 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Monitoring markets and suppliers GRI 205-1 Political Contribution reviews GRI 415-1 Annually, we conduct assessments to evaluate ethics and compliance Natura &Co does not make contributions to campaigns, parties risks across operating markets, focusing on the efficiency of and/ or candidates during or outside electoral processes, in line our antitrust, anticorruption, trade sanctions, and data privacy with internal policy and no political contributions were made in policies. These assessments involve interviews, questionnaires, and 2023. The rule is valid for all operations. The Natura &Co Code consideration of indicators such as fears of retaliation, high-risk of Conduct is explicit about this rule, adding that the company expenditure, global investigation data, and Corruption Perception does not contribute directly or indirectly to political parties, Index rankings from Transparency International. In 2023, we movements, committees, political organizations or unions, evaluated 16 countries in Latin America and in 36 other markets for their representatives, or candidates, except when required by Avon International. applicable laws. Our suppliers are expected to uphold transparency and integrity, adhering to our Supplier Code of Conduct, Conflict Materials Position Statement, Critical Material Policies, Privacy Statement, and Responsible Procurement Guidelines. Through a meticulous due diligence process, suppliers undergo assessment using our integrity and reputation protocols upon selection, and every two years thereafter. In 2023, Natura &Co reviewed 510 suppliers and four resellers. Following onboarding, suppliers receive ongoing support and training, with Avon International providing anti-corruption training to high-risk suppliers and Natura maintaining a committee to oversee next steps for flagged suppliers. Charitable contribution reviews In 2023, we reviewed 453 proposed donations to causes and charitable groups selected by our business units for their shared values, to ensure they uphold our ethical and human rights standards. 39 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Enterprise Risk Management At Natura &Co, we know the importance of implementing an effective Enterprise Risk Management system. This means identifying risks that could significantly impact our company’s value or reputation, while also recognizing opportunities for growth. COSO (Committee of Sponsoring Organizations of the Treadway Commission), the Brazilian Institute of Corporate Governance (IBGC), and ISO 31000. Internally, we have a Global Risk Management Policy (see Risk Management Policy for further details) and a Business Risk Management Procedure for each business unit. These methodologies do not represent a static or immutable document, so we continually update and adapt them. One of our main challenges has been aligning risk management In 2023, we moved forward with a comprehensive global manual practices with our commitment to generating positive economic, called Risk Fundamentals. This manual provides a detailed social, and environmental results. overview of the methodology and ensures transparency and alignment at all levels of the organization’s governance. Risk management guidelines and methodology We align with respected institutions for risk management In Latin America, we updated our Enterprise Risk Management guidance, integrating their insights while staying true to our Procedure, emphasizing adjustments to increase the traceability values. Our adaptation process ensures synchronicity between of risks originating in the operating units, which can have material our strategies, societal progress, and organizational ethos. Natura impacts on the organization, and to generate greater robustness & Co’s Enterprise Risk Management applies the guidelines of in our risk management. 40 40 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Our risk management structure follows the Three Line Model Audit, who reports directly to the Audit, Risk Management, and proposed by The Institute of Internal Auditors (IIA), which Finance Committee. organizations widely recognize. In the First Line, the business areas, including subsidiaries and controlled companies, are Responsibilities encompass more than just overseeing the directly involved in risk decisions, the day-to-day execution sufficiency of risk management processes and internal controls. of risk management, and the implementation of business They extend to assessing and monitoring our risk exposure, strategies. The Second Line acts in a guiding role, offering tracking management’s efforts, and ensuring senior support to the business areas through functions such as Risk management remains well-informed about the efficacy of Management and Internal Control, Compliance, Regulatory, risk management processes. and Information Security. Its role is to provide tools and guidelines so First Line managers can effectively manage risks In addition, the Audit, Risk Management, and Finance Committee, preventively. Finally, the Third Line, formed by Internal Audit, a representative body of the Board of Directors, guides business independently verifies the effectiveness of the organization’s risk assessment, monitoring, and management. This Board defines risk management, control, and governance model. It takes a the organization’s risk management philosophy and provides more investigative approach, identifying possible flaws or areas incentives and organizational structures for appropriate risk for improvement in the risk management system. management. It comprises seven non-executive members with To simplify and ensure seamless integration, Enterprise Risk the Corporate Governance section on page 26). Management focuses on identifying threats to organizational performance and preventing value-destructive events from Our risk assessment methodology evaluates two vectors slipping through the cracks. This involves vigilant monitoring relating to potential adverse events that could impact our and implementation of necessary mitigating measures organization: the magnitude of their impact (on the financial and experience in enterprise risk management (more information in and controls. reputational outlook) and the probability of their occurrence. Risk management and prioritization are linked to the residual exposure These activities are overseen at the operational executive level of these adverse events, i.e., after considering the controls or by the Chief of Internal Controls, Risk Management, and Internal actions implemented. 41 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Reporting of risks is contingent upon the level of exposure of the business, as outlined below: Level of Exposure to the Risk Sharing and Monitoring Forum 4. Severe 3. High 2. Moderate 1. Low Board of Directors, Audit, Risk Management and Finance Committee, and Executive Leadership Audit, Risk Management and Finance Committee, Executive Leadership, and Vice-Presidencies re-sponsible for the Business Units Officers responsible for the Business Units Officers responsible for the Business Units Part of the artwork “Eussência” by Nicole Tomazi at Natura´s plant in Cajamar, Brazil; a “Garden of Bottles” that reused 1,500 bottles of Natura fragrances 42 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Risks and Risk Factors Natura &Co assesses risks and their associated factors based on four As a publicly traded company listed on the Brazilian Stock Exchange principles. We do not accept risks that could compromise these (B3) since 2004, we are subject to the Brazilian Securities and principles: Exchange Commission (CVM) regulations. Until 2023, we were subject to the rules of the Securities and Exchange Commission • Sustainability: A perpetual commitment to sustainability. (SEC) (as announced in the Material Fact of January 18, 2024), which We adopt circularity and regeneration practices to address requires the annual submission of the Reference Form (20F). the climate crisis and protect the Amazon, aiming to reduce greenhouse gas emissions, water consumption, pollution, Both forms include a crucial section, Risk Factors, designed to solid waste, deforestation, overconsumption, and our compile information that provides a comprehensive and descriptive environmental footprint. understanding of the elements that may impact our company. This practice not only promotes transparency but also safeguards the • Human Rights: We are committed to continuously defending interests of stakeholders by enabling a more informed and accurate human rights and promoting gender equality, including ensuring assessment of the organization’s situation. This report also includes a fair and equitable remuneration, especially for our essential section on internal controls, which presents the results of our control network of relationships crucial to the success of our business. environment, which is audited by independent external auditors. • Growth: Maintaining, modernizing, revitalizing, and improving Below, we highlight some of our organization’s leading risk factors our brands is essential to expanding our consumer, suppliers, and based on residual risk exposure. For a comprehensive summary of consultants’ work. our risk factors, please explore our Reference Form here. • Compliance: Compliance with the Code of Conduct and regional Climate change also poses a significant threat, giving rise to and local laws and regulations in jurisdictions where the group transition and physical risks that could adversely affect our operates and conducts business. operations. This prompts diligent monitoring in alignment with the 43 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Task Force on Climate-Related Financial Disclosures (see page 62 for In addition, each Business Unit maintains a dedicated Cyber further details). 1. Cyber Threats Board overseen by a senior Business Information Security Officer. These Boards are supported by a mature risk management structure linked to the Enterprise Risk Management Framework. Companies that use technology and virtual environments intensively face various cybersecurity risks, such as attacks via We have adopted a Global Cybersecurity Program, and over third parties, malware infection, and unauthorized access to the past two years, since implementing this global framework, confidential data. These threats can result in business losses, several initiatives have been undertaken, including the adoption information theft, and reputation damage, demanding ongoing of market-leading solutions, review and creation of new evolution of techniques to prevent, detect, and respond quickly processes, and structuring of teams with defined responsibilities to attacks. and clear operational models. These actions have enhanced our security level in the control environment based on NIST CSF. In Natura &Co adopts a series of mitigation measures overseen 2023, we updated our Information Security Policy and published by The Chief Information Security Officer (CISO) as leader of the new technical security standards. Cyber Hub. During 2023, the team continued to provide strategic direction, assurance, operational services, and improvements We also completed updated mandatory training for all staff, to all our business units. Our governance continued to progress, including regular phishing testing. Our improvements in with the CISO frequently reporting to the Board of Directors cybersecurity maturity have been independently assessed using directly or through the Cybersecurity Subcommittee, which the National Institute of Standards & Technology (NIST) Cyber reports to the Audit, Risk Management, and Finance Committee. Security Framework. The meetings are chaired by Andrew McMaster, an independent In 2023, our advances in cyber maturity were once more director and member of the Audit, Risk Management, and propelled by strategic investments in new technologies and Finance Committee, who has extensive experience in leading processes. We highlight the Cyber Incident Exercise up to the technology and organization improvement programs. Board of Directors level to strengthen our capacity to respond to 44 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index the most critical incidents and test our Business Continuity Plans. 3. Macroeconomic and Geopolitical Conditions In addition, new automation and integrations to the new identity Uncertainties in macroeconomic and geopolitical conditions, and access management platform guaranteed further efficiency along with prolonged and accentuated inflationary pressures, an in this process. The expanding the Security Operations Center increase in unemployment, and a decrease in purchasing power, and Vulnerability Management Service has reduced the number can affect consumers’ demand for our products and impact our of known vulnerabilities and the company’s overall security sales and/or operational profitability. stance. We have also enhanced protection in various other technologies, allowing a safer and more trusted environment for We believe that dealing for many years with market conditions all the company’s operations. involving economic and political instabilities has enabled us to operate and develop our business successfully. 2. Tax Burden Our main economic activities currently originate from Brazil, We maintain vigilant oversight of the political and economic where a complex tax system is undergoing changes; recently, the landscape across all our countries, weighing the risks and Brazilian tax reform was approved. The full impact of this reform rewards associated with each location. This assessment remains on our organization remains to be determined and depends on connected to our commercial strategy, tailored to accommodate the regulations being finalized. We diligently follow this process each market’s unique characteristics. To bolster resilience, to measure eventual increases in our business’ tax burden, always we implement various measures to diversify our investments envisioning fair taxation. The transition to the new Brazilian tax and operations, minimizing vulnerability to adverse events system will be gradual, with implementation expected between in any particular market. We implement solid enterprise risk 2026 and 2030. management practices, continually monitoring external events We conduct thorough evaluations of the potential financial impacts and devise strategic business measures to position the 4. Litigation linked to the subject. business accordingly, following the regulatory and legal contexts. We are currently engaged in various legal proceedings in the To ensure compliance with all tax obligations, we maintain a geographies where we operate and may encounter additional dedicated team of specialists who closely monitor and interpret ones in the future. Companies operating in our market segment new regulations and guarantee their implementation and compliance. 45 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index face litigation risks involving civil, administrative, environmental, and the large-scale collection and processing of personal data. labor and employment, taxation, commercial sanctions, and These characteristics are common in business models such as sanitary compliance. The high litigiousness, uncertainty, and ours and can expose the organization to various risks, such as volatility in the regulatory landscape in the countries where breaches of personal data and sensitive information, as well as we operate can affect favorable outcomes and our financial potential misuse by malicious third parties. standing due to possible adjustments in the provisions. We diligently and continuously review and update these provisions to Privacy and security function together at Natura &Co to reflect judicial decisions, counting on the support and analyses of demonstrate our commitment to the responsible collecting, top-notch law firms to safeguard the company’s rights. using, caring for, and protecting personal data under applicable laws and our ethical values. Privacy and data protection are We have legal expertise areas organized by subjects that, among embedded as fundamental enablers to the future growth of our other responsibilities, promote orientations about the detailed business. standards in regulations and specific and relevant laws to fulfill their purpose. In addition, our legal and regulatory teams We embarked on a unified Global Privacy and Data Protection monitor and revise our practices to ensure, preventively, that we Program in 2022, per the GDPR (General Data Protection are aligned with the laws applicable to our organization. Regulation) in the European Union. This program not only meets Furthermore, we proactively conduct thorough root-cause tools to demonstrate compliance effectively across the analyses of significant legal disputes and implement action company’s entire operations, including suppliers. plans to mitigate risks and minimize liabilities. We use a casuistic approach to cases, agreements policies, and mediation to avoid The company’s Data Privacy function is led by our Chief Privacy and diminish our litigiousness index. Officer and Group Data Protection Officer, who is responsible regulatory requirements but also incorporates measurement • Data Privacy for defining and managing our strategic approach to privacy, which incorporates the principles of lawfulness, fairness and The company’s operations are increasingly dependent on IT and transparency, purpose limitation, data minimization and data management systems, particularly with the advances of accuracy, integrity, confidentiality and storage limitation, digitalization, the growing adoption of artificial intelligence (AI), and accountability to be embraced by the whole company. 46 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Additionally, Natura &Co’s Privacy Program, Policy, and Standard benchmarked the highest score possible within its sub-category in the Household and Personal Products sector in the S&P Global Corporate Sustainability Assessment for 2023. A series of initiatives are underway to support our strategic vision alongside continuous monitoring of the regulatory environment, particularly concerning legal frameworks and enforcement trends related to privacy and artificial intelligence. Audit and monitoring programs are in place to ensure we meet applicable regulatory requirements, such as automated and manual tools, third parties, and internal control functions, including internal audit. Additionally, climate change is a relevant threat, posing transition and physical risks that could adversely affect our operations, requiring diligent monitoring in line with the Task Force on Climate-Related Financial Disclosures or TCFD (more details on page 62). For a full summary of our factors risk, For a full summary of our factors risk, please consult our reference form available here. please consult our reference form available 47 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Advocacy Engaging in system system level change In this decisive decade, as we grapple with the challenges presented by threats to nature, climate change, injustice and inequality, we remain firmly committed to the belief that people around the world can unite and harness their collective power as a force for good. Recognizing the urgency of this moment in history, we are focused on both addressing sustainability within our own business operations, and also actively advocating for system-level change. 48 48 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Principles Underpinning our Approach to Advocacy Establishing our Priorities To help us use our power and our voice to push for system change Guided by these principles, our approach involves taking a we have adopted five principles to guide our advocacy strategy: principled stance on important issues which are directly connected to our business. Authenticity. Building a strategy based on clarity of where we’ve come from and where we are right now, embracing transparency. Nature and Climate: We champion the The Kunming-Montreal Ambition. Setting stretch goals based on what is needed Global Biodiversity Framework and partner with Business for rather than being limited by what feels possible and being held Nature, Taskforce for Nature-related Financial Disclosures (TNFD), accountable to those goals. Zero Hour and many others who are focused on the importance Agency. Supporting employees, customers, and supply chain accelerate the race to net zero. We engage in discussions on the partners to understand the issues and find ways to do something future of offsetting linked to nature-based solutions, and actively about them. support initiatives like The Earthshot Prize. of taking action on nature. We use Science-Based Targets to Activism. Engaging with social movements. Inclusion and allyship: We champion stakeholder governance with Allyship. Partnering through alliances and amplifying the voices our partners at B Lab. We advocate for gender equality alongside of others through our platform, especially those who otherwise our partners at UN Women and She Changes Climate. would not otherwise be heard. Future of the Beauty Industry: We directly engage in industry initiatives focused on building a positive future for the beauty To learn more about these principles, you can review the sector. We are members of the B Corp Beauty Coalition, EcoBeauty HBR article ‘Designing a Climate Advocacy Strategy’ which Score Consortium and Cosmetics Europe. We also believe in we co-authored with friends at Patagonia and Ecosia. the importance of building regenerative business models and have supported the work of UEBT and the development of their regeneration certification. 49 49 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Business with purpose To enable these priorities to come alive, we recognized the transformative potential of people’s collective power and explored and experimented with activations designed to mobilize people in our business. By doing so, we positioned ourselves as a movement of people ready to join forces with others and advocate for change in where our impact could truly make a difference. Taking Action: Our Focus on collaboration Recognizing advocacy’s focus on systems-level change, our strategy is based on working in partnership both internally and externally to create a critical mass for widespread change. Internally, we’ve streamlined processes to enhance collective action through information-sharing systems such as regular news updates and ‘Ask Me Anything’ sessions with our partners. Our internal advocacy also involves communicating our new goals and co-creating learning programs. Externally, we influence change through strategic partnerships, backing campaigns and coordinated event presence which link Liliane Oliveira and Leidiane, Natura Beauty Consultant, São Luís, MA - Brazil to opportunities to advocate for positive change in policy and meaningful engagement for cultural change. In addition to the culture. Connecting with policymakers, trade associations, and organizations listed above, we are proud to stand alongside the NGOs helps drive the necessary regulatory shifts, while sharing work of the United Nations Global Compact, the World Business our views in the media contributes to the amplification of new Council for Sustainable Development (WBCSD), B20 India, We norms, raises awareness, educates consumers, and guides Mean Business Coalition and the B Team. 50 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Places where we engaged in 2023 Campaigns we backed in 2023 We participated in both London Climate Action Week and New We supported the following key campaigns in 2023: Fossil York Climate Week. Our CEO, Fabio Barbosa, served as a panel to Clean campaign, Zero Hour campaign, B Lab Stakeholder speaker, discussing strategies to mobilize business ambition Governance campaigns (UK Better Business Act, EU and investments towards the Sustainable Development Goals. Interdependence Coalition, Global B Movement Builders Another highlight of the New York Climate Week was the launch Stakeholder Governance), signed the letter backing the of the Taskforce for Nature-related Financial Disclosures (TNFD) International Sustainability Standards Board, and Natura &Co framework, which was a particularly important moment for us as team members joined Queue for Climate and Nature. early adopters of TNFD and participants in its development. We engaged in many B Corp connected events including B for Good Leaders and Encuentro +B. We provided guest lectures at many global institutions including Schumacher College, University of Oxford and University of Cambridge. During COP 28, we stood alongside a diverse, growing coalition of over 800 leaders calling on Sultan Al Jaber and all parties to deliver a 1.5C aligned outcome in response to the Global Stocktake. We also used COP 28’s stage to present Natura’s 2050 Vision whose fundamental principle is the search for regeneration and positive impact, the idea that a company must regenerate systems, society and the environment. Natura believes the concept of sustainability is no longer sufficient to address the restoration of what has already been degraded by human action. 51 Sustainability 52 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Sustainability continues to be the cornerstone and guiding star of Natura &Co’s purpose. With environmental concerns mounting and the urgency to address climate change intensifying, continuing our work, as we evolve and push the boundaries of our sustainable practices is imperative. This section of the report explores the importance, challenges, and progress of sustainability within our organization. By analyzing data and insights, we aim to highlight the pivotal role of sustainability in shaping our organizational values and societal impact, giving an update on our goals since 2022. From conserving resources to engaging with communities, we’ll assess current initiatives and outline a path toward a more sustainable future. 53 53 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Materiality GRI 3-1, 3-2 In line with best practice, we conducted a double materiality that are considered instrumental in achieving our Commitment assessment encompassing both the environmental and to Life vision. social impacts of our activities on the economy, environment, and people, including their Human Rights, as well as the business implications of environmental and social issues on our operational success, financial performance, and overall company values. Although our priority issues may not significantly change year-to-year, the assessment serves as an input for analyzing and ultimately prioritizing themes and certifies that the themes we have defined in our Commitment to Life vision are aligned with stakeholders’ perception. Based on quantitative surveys – internal in-depth interviews with sustainability leaders from each business unit, an online survey with 590 respondents composed of external and internal stakeholders, plus in-depth interviews with internal and external stakeholders in the validation phase. Furthermore, we used Our material topics Systematic Change Climate Action • 2. Societal and Environmental Impact • Nature regeneration: Addressing biodiversity, • promoting regeneration, combating deforestation. Social regeneration: Upholding human rights, tackling poverty 3. Value Chain Engagement • Circularity: Fostering product design for sustainability, promoting sustainable sourcing, managing water resources, reducing single-use plastic, driving innovation. • Value distribution: Making a positive community external frameworks, analyses of competitors’ materiality, impact, fostering diversity and inclusion, prioritizing ratings, rankings, risk frameworks, and internal interviews. employee health and wellbeing. Among other issues, climate action emerged as a universally acknowledged priority across all our stakeholders and brands. While climate change is a prominent concern for all companies, it holds particular significance for Natura &Co. The assessment identified three key clusters of issues related to climate change To find out more about material topics for Natura &Co Latin America, please refer to the ESG Scorecard. 54 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Connected global challenges At Natura &Co, our material topics and Commitments to Life are linked to the 2030 Agenda and the Sustainable Development Goals. hts n rig d -kin a m u h d n e f e d o T n a m u h e b d n a Our people Nossas Pessoas T o e a n m d r b e r a Regeneration g c e e VIDA TERRESTRE Packaging circularity n c e i r r a c t u i l o a r n i t y ÁGUA POTÁVEL E SANEAMENTO CONSUMO E PRODUÇÃO RESPONSÁVEIS Formula circularity Human rights TRABALHO DECENTE E CRESCIMENTO ECONÔMICO CONSUMO E PRODUÇÃO RESPONSÁVEIS PAZ, JUSTIÇA E INSTITUIÇÕES EFICAZES Material Topics CONSUMO E PRODUÇÃO RESPONSÁVEIS IGUALDADE DE GÊNERO TRABALHO DECENTE E CRESCIMENTO ECONÔMICO REDUÇÃO DAS DESIGUALDADES Circularity Value distribution Nature regeneration Social regeneration CONSUMO E PRODUÇÃO RESPONSÁVEIS Climate action PARCERIAS E MEIOS DE IMPLEMENTAÇÃO VIDA TERRESTRE CONSUMO E PRODUÇÃO RESPONSÁVEIS AÇÃO CONTRA A MUDANÇA GLOBAL DO CLIMA VIDA TERRESTRE PARCERIAS E MEIOS DE IMPLEMENTAÇÃO Biodiversidade Biodiversity AÇÃO CONTRA A MUDANÇA GLOBAL DO CLIMA CONSUMO E PRODUÇÃO RESPONSÁVEIS INDÚSTRIA, INOVAÇÃO E INFRAESTRUTURA ENERGIA LIMPA E ACESSÍVEL Protect the amazon Climate transition i m a t e To address the C l and protect Bio d i v e r s i y t 55 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Commitment to life GRI 2-23, 2-24, 2-25 In 2023, we celebrated the third year of our Commitment to Life sustainability vision, launched in 2020, which aimed at tackling some of the world’s most urgent challenges. During the last three years we have made significant progress Year 3 results in our commitments and it is rewarding to see that they remain Starting from 2023, the reported data now encompasses the steadfast: aligning with the urgent needs of our planet and consolidated performance of both Natura &Co Latin America its people by addressing the climate crisis, protecting human and Avon International. For further information on Business rights, and building a circular and more regenerative economy. Unit specific goals, performance and initiatives, refer to the Taking into consideration the targets we have already achieved Natura &Co Latin America (pag. 76) and Avon International and the changing landscape, in 2023 we reviewed our (pag. 165) chapters of the Integrated Report. Commitment to Life targets, keeping in line with our materiality assessment. 56 56 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Natura &Co´s Commitment to Life: targets, metrics and status Goals Commitment to Life Target Target deadline Natura &Co 2023 status Climate Transition Become Net zero, delivering 1.5°C in line with SBTi criteria 2050 Deliver our Science Based Targets for scopes 1, 2 and 3 2030 We have been working on our Climate Transition Action Plan (CTAP) which has six workstreams to address the decarbonization of our business. For scopes 1 and 2, we are implementing action plans across one workstream: operations. Regarding Scope 3 emissions, our climate transition plan encompasses five workstreams: packaging materials, home and style (applicable only for the Avon brand), distribution and transportation, raw ingredients, and Consultants’ materials. For further information, refer to pages 61 In May 2023, the Science Based Target Initiative (SBTi) ap-proved our near-term target, committing to reduce our ab-solute scope 1 and 2 GHG emissions to 42% by 2030 from a 2020 base year, and to reduce our absolute scope 3 GHG emissions from purchased goods and services, upstream transportation and distribution, and end-of-life treatment of sold products to 42% by 2030 from a 2020 base year, align-ing with the Paris Agreement 1.5ºC trajectory. For further information, refer to pages 60 and 157. Protect the Amazon Contribute to the protection and/or regeneration of 3 million ha of Amazon forest (from 2 million ha in 2020) 2030 2.2 million ha. Increase to 45 agro-extractivist sourcing communities (from 34 in 2020) Contribute to the bioeconomy using innovation to develop 55 Amazonian ingredients from biodiversity) (from 39 in 2020) Increase spending on raw ingredients from Amazonian socio-bioeconomy fourfold (baseline 2020) 2030 44 communities. 2030 44 ingredients. 2030 R$ 35.31 million in spend with Amazon ingredient suppliers Double the value shared with our communities (baseline 2020) Engage 20 million people annually in the Living Ama-zon Cause (Causa Amazônia Viva) 2030 2030 R$ 42.82 million in shared value 62 million people 57 57 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Goals Commitment to Life Target Target deadline Natura &Co 2023 status Biodiversity Our People Human Rights Assess and report our global biodiversity impacts and dependencies by 2025 2025 Achieve verified deforestation- and conversion-free critical supply chains by 2030 2030 In 2023, Natura &Co Latin America started its journey to map and report on the risks and dependencies of its business in relation to nature, following the Task Force on Nature-Related Financial Disclosures (TNFD) methodology. For further information refer to page 142 This target will complement the actions of the critical materials traceability and/or certification targets which extend until 2025. The metric and methodology will be further defined in 2024. Maintain 50% women at Natura &Co senior leadership population from end of 2023 Equitable pay, no unexplained gender pay gap from 2023 30% inclusion, of management to be from under-represented communities At least living wage for all from 2023 Full traceability and/or certi-fication – Palm Oil Full traceability and / or certification – Mica 1 Full traceability and / or certification – Paper Full traceability and / or certification – Alcohol Full traceability and / or certification – Soy Full traceability and / or certification – Cotton Advance process to identify, prevent and mitigate human rights risks across our supply chain and operations by 2027; making sure to engage with potentially affected stakeholders, promote access to remedy, and use our leverage for positive impact - - 2030 2027 2025 2025 2025 2025 2025 2025 2027 49.3% -0.74%1 In 2023, both Business Units ran their second diversity and inclusion surveys and data mapping began to define underrepresented communities which will include race and ethnicity, LGBTQIAP+, people with disabilities. Considering their key markets, both Natura &Co Latin America and Avon International are defining suitable targets to address what ‘underrepresented’ means in a local context. For further information refer to pages 71 and 124 100%2 Certification - 87.9% Traceability - 99.6% Certification - 81.2% Certification - 68.8% Traceability - 86.7% Traceability - 97.6% Building upon this foundation of our Human Rights statement, in 2023, we embarked on a journey to enhance our approach, aligned with the United Nations Guiding Princi-ples of Human Rights. Central to the new ambitious target is active engagement with stakeholders, fostering access to remedy, and leveraging our influence for positive change. To bolster our efforts, we are developing dynamic in-house risk mapping and targeted assessments of identified blind spots. For further information refer to page 40. 1 Data reflects the results of our annual pay equity study. For more information on the methodology, see pages 90 and 91 here. 2The parameter comprehends the necessary income for a person to be able to meet basic needs such as food, rent, health, education,l and among others. The calculation takes into account guaranteed payments and food vouchers. All employees with regular contracts in the base year 2023 are taken into account, except interns and young apprentices. 58 58 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Goals Commitment to Life Target Target deadline Natura &Co 2023 status 50% recycled content for all plastic used (in weight) 2030 10.9% 100% reusable, recyclable or compostable packaging material 2030 86.2% Packaging Circularity Enable collection schemes in key markets, where suita-ble recycling infrastructure does not exist 2030 In 2023 Natura &Co started a partnership with Veolia/CIRCPACK to improve the data and knowledge on the global recycling infrastructure maturity for its key markets. This decision has enabled us to design better packaging by combining in-depth knowledge and operational know-how, bringing the best expertise on packaging recycling data and methodologies. 95%+ biodegradable formulas 2030 96.1% Formula Circularity 100% of new formulas to have lower environmental footprints, measured by life cycle analysis (LCA) 2030 Regeneration Work in partnership to build awareness, capability and regenerative solutions which transform systems and deliver positive envi-ronmental and social im-pact, enabling life to thrive 30% of key ingredients to be produced using regenera-tive practises (veri-fied/certified by external third party) 100% of communities/small producers to adopt ethical biotrade and regenerative practices to produce our key ingredients 2030 2030 2030 In the last two years, we have invested resources to foster an eco-design culture within our business and the first step was to develop our internal LCA tool to enable formulators to make smart decisions during the design phase of our products. During 2023, we concluded a test and learn phase which delivered an improved and refined database, specially to consider local value chains within different geographies and their respective impacts on carbon, land use, water and others. For further information refer to page 73. Going beyond a "no harm" or "zero harm" mindset, we seek to generate measurable, positive impacts for society. In 2023, we concluded a regenerative pilot assessment on six of Natura &Co’s ingredients against UEBT’s ethical and regenerative standards, including income and living wage evaluation in five countries (Brazil, Ghana, Namibia, Peru and Switzerland), five native species, two production systems and 14,000 farmers and wild collectors and over 200,000 acres of land. For further information refer to page 75. 59 59 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index To address the Climate Crisis and Protect the Biodiversity Climate Action: Paving the way to Net zero Our Commitment to Life vision set ambitious targets regarding climate transition in 2020: achieving Net zero g Net zero11 emissions, aligning with the Science Based Target Initiative (SBTi) 1.5°C criteria, and setting science- based targets for scopes 1, 2, and 3 emissions for the short-term. This decarbonization journey demands collective efforts. Achieving the goal of limiting global warming to 1.5°C necessitates a substantial reduction in greenhouse gas (GHG) emissions, amounting to 90% by the year 2050. To date, we have set our science-based target for the short-term, we have established the baseline and we have mapped the sources of our emissions. In May 2023, the Science Based Target Initiative (SBTi) approved our target, committing to reduce our absolute scope 1 and 2 GHG emissions 42% by 2030 from a 2020 base year, and to reduce our absolute scope 3 GHG emissions from purchased goods and services, upstream transportation and distribution, and end-of- life treatment of sold products to 42% by 2030 from a 2020 base year, aligning with the Paris Agreement 1.5ºC trajectory. 1 Zero net greenhouse gas (GHG) emissions, as defined by the Global Compact. 60 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index We have been working on our Climate Transition Action for the coming years. Plan (CTAP)2, which has six workstreams to address the decarbonization of our business. For scopes 1 and 2, we are Climate change also factors into our compensation strategy for implementing action plans across one workstream: operations. our top five employee grades. Our executives are compensated We are exploring all avenues for enhancing efficiency in with a fixed monthly salary and direct and indirect benefits. Their manufacturing facilities and procuring renewable energy as variable compensation combines short and long-term incentive well addressing alternatives for refrigerant gases. Regarding plans, linked to the achievement of purpose-driven results. Our Scope 3 emissions, our climate transition plan encompasses five Long-Term Incentive is expressed through our Performance Share workstreams: packaging materials, home and style (applicable Units (PSUs) Plan, which incorporates a Carbon Emission Intensity only for the Avon brand), distribution and transportation, raw Reduction KPI. The PSU award is performance based; the value ingredients, and Consultants’ materials. For each workstream, that participants receive will be dependent on the achievement of we are establishing guidelines to contribute to the 42% reduction multi-year performance measures and the awards will be subject target. To achieve the reduction needed, it is important to to performance conditions over a three-year period. This KPI, have engagement at the supplier and value chain levels and aligned with our 2030 Commitment to Life sustainability vision, evaluate different low carbon scenarios. The established goals measures 30% of the PSU award, reflecting a set of science-based are adopted by our business units and are working on CTAPs targets for a 1.5°C pathway, encompassing both direct and indirect with the same workstreams, but, in 2023, we published more emissions. In 2022, as anticipated, we also started compensating ambitious and specific goals for Natura &Co Latin America, our management for meeting the targets related to our 2030 considering the relevance and presence of operations in the Commitment to Life. All metrics are measured from point to point, region and the urgency to accelerate a transformation agenda and we plan to conclude the first results cycle by the end of 2024, related to climate and biodiversity. covering the period from 2022 to 2024. Additionally, we have established a second three-year cycle spanning from 2023 to 2025. Over the past three years, our primary challenge has revolved around understanding the impact of scope 3 emissions, which account for over 96% of our total emissions. Thus, we are actively mapping and engaging with our suppliers to develop an action plan, identifying emissions and determining key focus areas 2 Natura &Co Latin America Climate Transition Action Plan to be released May 2024. 61 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Achieving Net Zero Target Step by Step Collaborations with suppliers have already yielded positive Natura &Co Latin America and Avon International are results, such as one supplier transitioning to furnace fuel, addressing the challenges and detailing the journey from 2030 thereby reducing the CO2 impact on fragrances. to 2050 towards Net Zero emissions. For Avon International, the initiatives include switching from air to sea freight, using By implementing these steps, we are making tangible progress recycled (less carbon intensive materials), sourcing certified towards our Net Zero goal, demonstrating our commitment to materials / ingredients, reducing packaging weight and sustainability and responsible environmental stewardship. reducing brochure pages and digitization. Check out the table below and the following pages for a summary of our processes and management practices related to management, Task Force on Climate-Related Financial Disclosure at Natura &Co governance, strategy and monitoring of climate-related risks We are committed to continue adoption and alignment with the and opportunities. recommendations of the Task Force on Climate related Financial Disclosures (TCFD). This year, we have chosen to report against For Natura &Co Latin America, one of the key strategies to reach our the TCFD recommendations on a ‘comply or explain’ basis. Net Zero target involves leveraging the Second Wave of our program This disclosure is a step on our journey to better manage and aimed at synergizing operations between Natura and Avon. respond to climate-related risks and capitalise on climate-related Main actions • Utilizing Carbon Accounting Software: To enhance our carbon management efforts, we have adopted a carbon opportunities. Below is a summary of our status against each of the recommendations and where information can be found in our reports pertaining to each disclosure. accounting software tool developed by Sinai, a start-up Natura &Co Holding, Natura &Co Latin America and Avon specializing in carbon management solutions. This tool International took a consistent approach to identifying and enables us to calculate internal carbon pricing and prioritize assessing climate-related risks and opportunities and conducting CO2 reduction projects effectively, empowering us to make climate scenario analysis. This approach has allowed Natura &Co informed decisions towards achieving our Net Zero target. to better understand the potential impacts of climate change • Procurement Initiatives: Our procurement teams are actively across its value chain. engaged in selecting low carbon suppliers and identifying opportunities to minimize their environmental footprint. For more information please refer to the Sustainability For more information please refer to the Sustainability Compedium, to be launched in May 2024. Other details specific to Compedium, to be launched in May 2024. Other details specific to Latin America are available in the Databook and the ESG Scorecard. Latin America are available in the Databook and the == 62 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Pilar TCFD Recommendation Status Details and references a) Describe the Board’s oversight of climate-related risks and opportunities. Partially Comply GOVERNANCE Disclose the organization’s governance around climate-related risks and opportunities. Refer to the Sustainability Compendium (to be released May 2024) for further information Explain •The Board sub-committees need to define the appropriate frequency to convene to discuss and address climate-related issues. • In future, we will start to incorporate climate-related considerations into our strategic reviews, annual budgeting processes, and oversight of major capital investments reinforcing our Commitment to Life through Climate Action. Refer to the Sustainability Compendium (to be released May 2024) for further information b) Describe management’s role in assessing and managing climate- related risks and opportunities. Partially Comply Explain •We expect to develop processes by which management will be informed about climate-related issues and will monitor them over time. •We also hope to better articulate the ways in which management positions and committees report to the Board. a) Describe the climate-related risks and opportunities the organization has identified over the short-, medium- and long- term. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information STRATEGY Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. Refer to the Sustainability Compendium (to be released May 2024) for further information b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. Partially Comply Explain •In 2024, Natura &Co will conduct a thorough analysis to quantify the financial impacts of climate-related issues on its financial performance, including potential revenue and cost variations. In 2023, we conducted a qualitative climate scenario assessment. •Natura &Co plan to integrate climate-related considerations into our financial planning processes in future, ensuring a strategic alignment with our sustainability goals. c) Describe the resilience of the company’s strategy, taking into consideration different climate- related scenarios, including a 2°C or lower scenario. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information 63 63 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Pilar TCFD Recommendation Status Details and references a) Describe the organization’s processes for identifying and assessing climate-related risks. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information RISK MANAGEMENT Disclose how the organization identifies, assesses, and manages climate-related risks. b) Describe the organization’s processes for managing climate- related risks. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information Refer to the Sustainability Compendium (to be released May 2024) for further information a) Disclose the metrics used by the organization to assess climate- related risks and opportunities in line with its strategy and risk management process. Partially comply Explain • In 2024, we will be conducting a quantitative climate scenario assessment, which will provide us with additional forward-looking financial metrics, e.g., prices on tonnes of GHG emissions. • In future, we will seek to provide additional climate-related opportunity metrics, e.g., potential future revenue from products designed for a low-carbon economy. METRICS AND TARGETS Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. b.) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks. c) Describe the targets used by the organization to manage climate- related risks and opportunities and performance against targets.. Comply Refer to the Sustainability Compendium (to be released May 2024) for further information Comply Refer to the Sustainability Compendium (to be released May 2024) for further information 64 64 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index The parameters of our climate scenario analysis Climate risks and opportunities were assessed across the The TCFD recommendations encourage the consideration following time horizons: of different possible future climate scenarios to assess the • Short-term: 0-3 years, which aligns with the business potential impacts of climate change. This is due to the inherent planning cycles uncertainty associated with climate change, and the need to be able to account for that uncertainty in business planning. • Medium-term: 4+ years up to 2030, which aligns with our We expect Natura &Co’s business outcomes to fare differently Commitment to Life depending on different warming outcomes. To ensure a comprehensive assessment of potential impacts, impacts occur over longer time periods, and in alignment with we have considered three scenario sets – Ambitious, Middle of Natura &Co group’s commitment to Net zero by 2050. • Long-term: 10+ years up to 2050, in recognition that climate the Road, High Warming. These scenario sets describe the level of climate policy intervention and market changes which can lead to broad ranges of temperature outcomes. Our qualitative climate scenario analysis was conducted using publicly available projected data from Intergovernmental Panel on Climate Change (IPCC), International Energy Agency (IEA) and Network for Greening the Financial System (NGFS) scenarios which reflect the spectrum of potential outcomes including ambitious , middle of the road and high warming scenario pathways. 1 The ‘ambitious’ scenario pathway reflects a Paris-aligned scenario, where global CO2 emissions are cut severely, with ambitious and gradual efforts to limit temperature rise to between 1.4 – 1.8 degrees Celsius. It aligns with NGFS Orderly transition, IEA NZE 2050, and IPCC SSP1-2.6. 2 The ‘Middle of the road’ pathway refers to slower, less ambitious policy action, or, a time lag before sudden ambitious action. It assumes emissions remain stag- nant in the near term with notable shifts occurring between 2030-2050. It aligns with NGFS Disorderly transition, IEA Announced Pledges, and IPCC SSP2-4.5. 3Our ‘High warming’ pathway reflects limited to no action, with society con- tinuing along past trends and emissions increasing significantly resulting in extreme warming. This aligns with NGFS Hot House World, IEA Stated Policies and IPCC SSP5-8.5. 65 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Our climate-related financial disclosure GRI 201-2 Natura &Co Holding, Natura &Co Latin America and Avon Address the climate crisis is at the heart of our Commitment International took a consistent approach to identifying to Life, and Natura &Co recognises the potentially significant and assessing climate-related risks and opportunities and strategic issue climate change could pose to the business. To conducting climate scenario analysis. This approach has allowed ensure preparedness, we have undertaken a detailed climate Natura &Co to better understand the potential impacts of scenario analysis to inform our understanding of current and climate change across its value chain. future climate impacts. In 2024, the integration of climate- related risks and opportunities into our strategic planning processes will be underpinned by financial impact calculations, and increased awareness and capabilities throughout the business, to manage climate risks and opportunities. For further information on Corporate Governance refer to pages 27,28,29 and 88; Risk Management refer to page 40; Commitment to Life refer to page 56. The full TCFD disclosure can be found in the Sustainability Compendium (to be released May 2024). 2021 - Oct 2023 Oct 2023 - Mar 2024 2024 1. Pre-work 2. Pair review 3. Interviews 4. Risk Analysis and Opportunities 5. Consolidation and scoring 6. Next steps • Beginning of development of project aimed at driving greater integration of climate-related risks and opportunities into the global risk matrix. • • • Analysis conducted in 5 pairs. Documentary investigation of the consumer goods sector. Analysis of failures related to the TCFD recommendations. • • • Involvement in company functions. Execution of interviews with stakeholders throughout Natura &Co and its subsidiaries. In-depth knowledge of exposure throughout the value chain. • • • Risk Analysis and Opportunities. Identification of extensive list of risks and opportunities. Validation of risk with the main stakeholders through workshops. • Finalization of a reduced list of climate-related risks and opportunities. • Qualitative assessment • of reduced list in 2024. Conduct a quantitative assessment of the priority climate-related risks and opportunities to calculate the possible financial impacts. Physical risks assessed 5 pairs assessed 24 interviews conducted 191 climate-related risks and opportunities were considered 27 risks and opportunities 66 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Climate resilience Taking into consideration the climate risks and opportunities identified, Biodiversity and deforestation Natura &Co strongly believes in the importance of Natura &Co and its brands are actively developing their resilience to combat championing for nature. As a business with deep roots in the deeper exposure and realise the opportunities presented. Amazon, we understand the extraordinary value of nature, to individuals, communities, business, and society at large, as We understand that as climate becomes increasingly unstable, particularly well as the threat it is facing. Amazônia plays a vital role in all under warmer temperatures, our supply routes will become more of our futures. As the planet’s largest storehouse of carbon, its pressurised, availability of key ingredients may be compromised, and greatest source of biodiversity, and home to 30 million people demand trends may change as climate change plays a larger factor in whose traditional cultures, rights, and livelihood depend buying habits. We have underway several climate resilience projects to upon it, it must be protected. It’s important to emphasize improve our resilience to these risks, and to align our products with a that economic development and forest conservation are not greener world. For further information on these projects, refer to page 156. mutually exclusive. Biodiversity loss is now one of the greatest Task Force for Nature-Related Financial Disclosure Since 2020, Natura &Co has actively participated in discussions leading to the launch of the Task Force for Nature-Related Financial Disclosures (TNFD) Framework, and Natura is one of the early adopters of this framework. This framework, designed to complement and expand upon the existing disclosure framework established by the Task Force on Climate-related Financial Disclosures (TCFD), provides organizations with guidelines to disclose information pertaining to climate-related risks, opportunities, and financial impacts. By aligning with both the TCFD and TNFD frameworks, we are reinforcing our commitment to transparency and accountability in addressing both climate and nature-related challenges, thereby advancing the transition to a greener and more resilient economy. A recent study conducted by the Task Force on Nature-Related Financial Disclosures (TNFD), unveiled during the New York Climate Week, has underscored the escalating demand for nature-related data. In response to this growing imperative, we have joined forces with 11 other organizations to assess the feasibility of establishing a global nature-related public data facility. This initiative will initially focus on enhancing the availability, quality, and comparability of data regarding the state of nature. In 2023, Natura &Co Latin America started its journey to map and report on the risks and dependencies of its business in relation to nature. We are working on the pre-Locate phase of the LEAP methodology (Locate, Evaluate, Assess, Prepare) and by mid-2024, we will have completed the Locate phase. For further information refer to the Natura &Co Latin America section, in page 76. threats to both climate change and the global economy, and the fate of the Amazon rainforest is not solely a regional issue for Latin America; rather, it is undeniably a concern of global proportions. Driven by the urgent imperative to halt and reverse nature loss within this decade, thereby paving the way for a nature- positive future, Natura &Co has taken proactive steps. We’ve collaborated with like-minded organizations to advocate for an ambitious Post-2020 Global Biodiversity Framework at CBD COP15 in Montreal. Subsequently, we’ve maintained our engagement with key entities such as Business for Nature and Union Ethical BioTrade (UEBT) to advocate for the adoption and implementation of nature policies at both governmental and corporate levels. 67 67 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index To defend Human Rights and be Human-Kind Human Rights From compliance to due diligence Transitioning from a compliance-focused approach to a comprehensive due diligence strategy is pivotal in safeguarding human rights across our operations and supply chain. In 2021, our Board of Directors endorsed a Human Rights statement, emphasizing the necessity of robust human rights due diligence, including providing access to effective remedy, informing our approach with the perspectives of external stakeholders as well as potentially affected rights holders and communicating the outcomes of putting our human rights approach into practice. Building upon this foundation, in 2023, we embarked on a journey to enhance our approach, aligned with the United Nations Guiding Principles of Human Rights. This evolution led us to commit to an ambitious target: by 2027, we aim to identify, prevent, and mitigate human rights risks across our supply chain and operations. To bolster our efforts, we are developing dynamic in-house risk mapping and targeted assessments of identified blind spots. Our methodology is building on compliance audits towards a holistic 68 68 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index approach, emphasizing shared responsibilities, system thinking, To address these risks and enhance our commitment to and stakeholder engagement in solution co-creation. women’s rights as human rights, we have partnered with We prioritize the inclusion of rights holders in all stages of This includes: initiative design, implementation, and evaluation, supported • Benchmarking against peer companies to identify best by robust grievance mechanisms. Where harm occurs, or is practices and areas for improvement. likely to occur, we commit to remediation and leveraging our • Evaluation of existing commercial controls and due influence to drive positive impacts, such as gender-based diligence mechanisms. violence initiatives in palm oil extraction and promoting living • Providing recommendations to strengthen business-led due external consultants to conduct a comprehensive assessment. incomes in critical material mining areas. We believe, as a diligence efforts. group, that everyone should feel safe speaking up. Employees and service providers have access to the Natura &Co Ethics In addition, we are establishing a robust human rights Line, our Global Code of Conduct for employees and the Global governance structure to foster group-wide accountability Code of Conduct for Suppliers. These documents outline and improve record and data management. This includes rules regarding human rights issues in practice, highlighting appointing business unit sponsors and implementers to the significance of raising concerns and seeking guidance on integrate human rights considerations into commercial business ethics and integrity, which are integral components of functions, leveraging our resources to enact meaningful change our values. and ensure the safety and well-being of all individuals involved Women’s rights are human rights In the realm of direct selling, particularly in an industry Critical material certification as a strategic opportunity predominantly composed of women who often engage with Certification serves as a strategic opportunity for Natura &Co, strangers, several risks related to human rights can emerge. allowing us to address social and environmental risks across our These risks may include safety concerns, violence or supply chains while fostering transparency and accountability. coercive control. Here are some key points regarding our certification efforts and in our direct selling operations. strategic initiatives: 69 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index • Due Diligence Target: We have established group-wide policies and action plans to address risks associated with six materials; palm, mica, alcohol, soy, cotton, and paper. These plans include specific traceability and certification requirements, with annual milestones set to achieve our targets. • Certification Achievements: In 2023, we made significant progress, achieving 87.9% certification for palm oil and 81.2% for paper. • Strategic Opportunities: We have identified strategic opportunities to support certification efforts. For example, we fund initiatives to promote environmental and human rights improvements in palm-producing regions such as in Indonesia via Kaleka, a non-profit organization that works with management of sustainable sourcing, conservation and restoration, agri-food systems, community development and environmental and social governance. • Industry Partnerships: Natura &Co Latin America and Avon International are active members of industry-specific organizations such as the Roundtable on Sustainable Palm Oil. Avon International is a member of Action for Sustainable Derivatives, and the Responsible Mica Initiative. These partnerships help increase transparency and promote ethical practices in our supply chains. 70 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index • Gender-Based Violence Initiatives: Through partnerships that our work here is not done. We aim to achieve at least 50% with organizations like Her Respect, we are addressing by the end of 2024 and to do so, we are continuing to focus on gender-based violence in our supply chain. We provide attracting and developing women at all levels in the business. education, training, and interventions to empower women and safeguard their rights and dignity. Recognizing Natura &Co’s social achievements, we proudly reached our goal of providing a living wage for all employees Overall, our certification efforts and strategic initiatives support across Natura &Co in more than 53 countries. This commitment our commitment to sustainability, ethical practices, and the extends beyond the notion of a minimum wage, embracing well-being of our stakeholders across the supply chain. a comprehensive understanding of a dignified life that Diversity and Inclusion: Focus on underrepresented groups includes access to food, water, housing, education, healthcare, transportation, and other essential needs. Our approach reflects a deep commitment to improving the quality of life for our employees and their families, thereby contributing Natura &Co’s commitment to diversity and inclusion is a to the construction of a more equitable society. Natura &Co fundamental aspect of our sustainability vision, with a focus on also maintained its commitment of closing its unexplained underrepresented groups and the promotion of equity across pay gap between men and women for the group. We are also all levels of the organization. committed to achieving 30% inclusion of underrepresented groups across managerial levels and business units. We have made significant progress in achieving gender parity in leadership positions. We reached our target of women Considering their key markets, both Natura &Co Latin America representing at least 50% of the senior team one year early in and Avon International are defining suitable targets to address 2022. Due to a significant simplification of the company during what ‘underrepresented’ means in a local context. 2023, which significantly reduced the number of employees, we ended the year at 49.3%, just below our target. Within our We engage employees through diversity surveys in all markets new, more simplified structure, this percentage drop from 2022 where we operate, with high participation rates exceeding 55%, is the equivalent of a single headcount, however we recognize reflecting an increase in participation compared to FY22 when 71 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index we conducted our first diversity survey. These surveys help us gather feedback and insights to continuously improve our diversity and inclusion initiatives. Overall, our commitment to diversity and inclusion extends beyond rhetoric to tangible actions and initiatives aimed at creating a more equitable and inclusive workplace for all. For further information about our actions related to Human Rights refer to Natura &Co Latin America in page 76 and Avon International in page 166. 72 72 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index To embrace Circularity and Regeneration Circularity and packaging: Eco by design We have been steadfast in our commitment to circularity and sustainable packaging, aiming to achieve measurable and positive environmental and social impact. Our goal is to ensure that 100% of our packaging is either recyclable, reusable, or compostable. By 2023, we reached 86.2%, building on the 82.3% achieved in 2022. Recognizing that most of our product’s environmental impact can be determined during the design phase, we prioritize eco-friendly decisions such as material selection, recyclability, refillability, and compostability. In addition, we aim to incorporate at least 50% recycled plastic materials into our plastic packaging, often through fair trade schemes with waste pickers or social cooperatives, ensuring better working conditions and fair prices for collected plastic waste. We also prioritize biodegradability in formulas, achieving a minimum of 95% biodegradability in our products. Moving forward, we will utilize the science-based Product Environmental Footprint (PEF) methodology to measure the full environmental impact of our formulas across their lifecycle, from sourcing ingredients to consumer usage and beyond. Tukumã Fruit 73 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Working together to measure impact Regeneration: the new frontier In collaboration with around 70 global beauty and personal We are committed to embracing circular and regenerative care companies, including industry leaders like L’Oréal, P&D, solutions to address pressing challenges and drive positive systemic Unilever, Beiersdorf, J&J, and Shiseido, Natura &Co collaboratively change, fostering healthier ecosystems and more resilient societies. established the EcoBeauty Score consortium (EBS) to develop Going beyond a “no harm” or “zero harm” mindset, we seek to a scoring system for communicating environmental impact to generate measurable, positive impacts for society. consumers. The complexity of evaluating environmental impact in the cosmetics industry, given the vast array of ingredients and Regeneration is a dynamic concept with immense potential to geographical variations, necessitates a robust methodology and combat climate change and biodiversity loss while reducing data-driven approach. social inequalities and enhancing wellbeing. It entails promoting biodiversity, restoring ecosystems, and harnessing their capacity Over the past two years, the EBS consortium has laid the to provide crucial environmental services such as carbon groundwork, including developing the methodology, database, and sequestration, climate regulation, water purification, and IT prototype tool. Currently, we are conducting a large-scale pilot soil fertility. involving more than 4,000 products from consortium members to refine the scoring scales, with plans to launch the system in 2024. Our journey toward regeneration begins with regenerative The pilot includes testing products in strategic countries such as the agriculture, as defined by the Union for Ethical Biotrade (UEBT), US, China, France, and Brazil to gauge consumer understanding, which emphasizes practices that enhance biodiversity, restore preferences, and feedback regarding the label. soils, purify water, regulate climate, and support livelihoods. The insights gained from the EBS pilot will be integrated into our ingredients certified as regenerative by 2030, supporting small internal tools, allowing us to optimize our portfolio to minimize farmers and communities in adopting ethical biotrade and We have set ambitious targets to have at least 30% of our key environmental impact. Additionally, the EBS methodology will regenerative practices. facilitate the adoption of circular models and support substantiated green claims. We are actively advocating for the approval of the In 2023, we concluded a regenerative pilot assessment on six of framework under the new green claim directive, underscoring Natura &Co’s ingredients against UEBT’s ethical and regenerative our commitment to transparent and environmentally responsible standards, including income and living wage evaluation in five practices within the industry. countries (Brazil, Ghana, Namibia, Peru and Switzerland), five 74 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index native species, two production systems and 14,000 farmers and wild collectors and over 200,000 acres of land. The first ingredient certified was the Brazil nut. We are actively collaborating with strategic partners to accelerate progress, not only in formula ingredients but also in packaging materials, leveraging biotech innovations to convert waste into polymers or chemicals, advancing sustainability efforts across our operations. Disclosures and data on our actions are detailed in the sections of this report dedicated to Natura &Co América Latina and Avon International 75 75 Natura &Co Latin America Integrated Report Latin America 76 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Contents INTERVIEW WITH THE CEO OUR BUSINESS Governance and leadership in Latin America Combination of the businesses Impact management: IP&L (Integrated Profit & Loss) management integrated tool Omnichannel Business Relationship Selling New businesses Our brands Innovation, science and knowledge Natura &Co Latin America Culture our employees’ journey Value chain management SUSTAINABILITY Commitment to Life: Latin America target updates Biodiversity and nature Ethical and responsible sourcing Packaging and circular economy Emissions and business decarbonization Institutes and social impact 78 84 88 89 90 91 92 97 100 112 120 128 132 135 140 149 152 156 161 77 77 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Interview with the CEO João Paulo Ferreira, CEO, Natura &Co Latin America and CEO, Natura 2023 saw many transformations in the Natura &Co global businesses. How do you see Natura &Co Latin America’s role in the results achieved? Globally, Natura &Co is coming to the end of a cycle of transformations and learning. We faced some challenging years, dealing with a performance below expectations that put pressure on our capital structure. We established a large corporation; however, we realized that there would be greater benefits and efficiency with a holding structure that promoted the autonomy of each one of the businesses. This review process resulted in the restructuring of the holding company and the sale of Aesop and The Body Shop.. Latin America represents our point of origin and is the Natura &Co group’s major source of revenue (76.4%), income and cash generation. In 2023, Latin America resumed the bases for its future growth with a structural change. Instead of a company with multiple businesses and using Natura as a foundation, we became a multibrand, multichannel company By doing this, we have prepared for a new cycle of expansion in our capacity to generate positive impact from 2024 on. 78 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America This change that is still underway involves two movements: one In parallel, this boosts the social, economic and environmental is enabling the resumption of operational efficiency, expanding impact that we generate in the region, from the development of the productivity margins. To do this we have integrated the Natura Beauty Consultants to the development of the socio-bioeconomy in and Avon operations, strengthening the omnichannel business. the Amazon. The second consists of developing a new course for growth and innovation. Already in 2024, we have reconfigured our teams to One of the main thrusts in 2023 was the combination of the Natura drive the omnichannel business and multibrand management. In and Avon businesses, which began in Peru, and was followed by terms of innovation, we have focused on developing new products, Colombia and Brazil. What were the main accomplishments and especially for the Natura brand, and we have promoted our financial difficulties you experienced in this integration, ranging from the services platform, Emana Pay. operation to the Beauty Consultant network? To ensure that each brand resumes performance and efficiency in America a more integrated operation - which was called Wave line with its potential, we have implemented the journey to combine Two in the strategy formulated in 2022. And we reached the end the Natura and Avon brand operations. This integration will enable of 2023 with a steady increase in profitability, driven by the robust us to focus more closely on boosting profitability and margins performance of the Natura brand in Brazil. In the last quarter of in key markets and on enhancing the productivity of the Beauty the year we could already see some initial results for the combined Consultants – something we have already seen in the results from the model in Peru, Colombia and Brazil, with greater productivity and We started the year with the promise of making Natura &Co Latin most recent quarters. [The integration] boosts the social, economic and environmental impact that we generate in the region, from the development of the Beauty Consultants to the development of the socio-bioeconomy of the Amazon. cross selling. The combination also boosted the socio-environmental impact of our operation with the start-up of the Amazonia Program in Peru and the extension of quality healthcare and education benefits to our combined network. We have renewed the value proposition for the Beauty Consultant by unifying the Natura and Avon networks, while preserving the best of each brand. We achieved a high level of maturity with this initiative over a period of months and within the expected accommodation time. This is confirmed by the gains in productivity and income for 79 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America the Natura and Avon Beauty Consultants. We had some operational and the opportunity to build other competencies for a multibrand and logistics challenges, to be expected in a project as complex as operation in the region. this. Issues linked with product offer, supply and delivery caused some setbacks, but we responded rapidly with creative solutions In 2023, we reaffirmed the bases for our multibrand and omnichannel that our Beauty Consultants in Peru and Colombia were happy with, operation. The goal behind the omnichannel approach is to bring the demonstrated by their satisfaction ratings at the end of the year. brands close to the customers, enabling them to try our brands where, As part of the business combination, we reassessed the category mix integration of the Natura and Avon operations. and product portfolio, seeking differentiation and profitability for each brand and a greater focus on beauty. This led to an expected To achieve this goal we support relationship selling with a combination adjustment in the Home and Style category with planned reductions of over 1,054 company-owned stores and franchises in Latin America, in its portfolio, while productivity in the beauty portfolio for both digital tools and e-commerce. In 2023, the growth in all the Natura when and how they want to. This has an intrinsic connection with the brands increased. retail channel formats was surprising. The success of the different store models developed by consultants was notable during the year, with We see 2024 as a year for the consolidation of Wave Two and the 153 units opened in Latin America in the year, mainly in Brazil, but also expansion of the benefits of the integrated model. in Argentina, Mexico, Chile and Peru. The omnichannel business is one of Natura’s differentiation This is boosted by e-commerce and sales in the social networks, which focuses in the region and reflects the group’s learnings from the help drive increased income and the capillarity of the business.. These different commercial and sales models. What were the advances in are fronts in which we still need to evolve, with a less traditional vision retail and e-commerce in 2023? How does Avon fit into this picture of online sales and the elimination of overlaps between channels with and what is the strategy for each brand? very distinct dynamics. In 2023, we made key adjustments to be able Natura and Avon have a lot to learn from each other. Natura’s success to support Beauty Consultant sales via social networks. At Avon, we story is marked by the strength of relationship selling which, with the resumed heavy investments in e-commerce and obtained positive incorporation of complementary channels, generates even greater results, particularly in the last quarter of 2023. It is our understanding social impact – such as the consultants’ franchises. Avon introduces that the brand has a lot to gain from the digital experience we are an extensive presence, capillarity, connections with other audiences bringing from Natura. 80 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America “Innovating only makes sense if it generates positive impact.” investment hub in the world. We aim to preserve the distinct identities and the autonomy of both brands, promoting a symbiotic environment that optimizes research and development activities. With this change, we seek to expand the frontiers of creation in technologies, actives and innovative products, offering the market The global actions in the group’s transformation journey include enhanced benefits and superior performance. the sale of The Body Shop. However, the brand will continue to be operated by Natura &Co Latin America using a franchise model. How have the business integration and strategic changes Could you explain this model? undertaken in 2023 enabled Natura and Avon to promote proximity and differentiation for consumers? We are proud of the history we built globally with The Body In its brand communication, Natura has once again embraced Well Shop, a brand that came into being inspired by sustainability and Being Well, highlighting the emotional and functional benefits of its commitment to making the world a better place, clearly attuned to products. This movement converses with behavioral trends we have Natura’s purpose. With the sale, we will no longer run the business, seen in Latin America, in which the focus on well- being continues to but, in Latin America, Natura will continue to operate the brand as a grow after the pandemic, as well as a desire for value for money and master franchisee, including some local production for the brand in concern about conscious consumption. It is no coincidence that the our plants. signature “What if” accompanies the invitation to try our products so that each person may reflect on the transformative power of their A passion for innovation is one of Natura &Co Latin America’s choices. We have successfully tested this new approach with the growth drivers. What are the main highlights of the year for Natura Ekos Tukumã product line. Natura and Avon? Innovating only makes sense if it generates positive impact. With this At Avon, we are focused on the repositioning of the brand, and this maxim, our brand integration process enabled and encouraged us work will be more visible to the public in 2024. In 2023, we advanced to undertake a wide-ranging review of our organizational structure in the portfolio review and delivered key innovations, such as the oriented to innovation In 2023, we migrated the Avon Global Tratamake product line. Hydramatic Matte lipstick is a pioneer Innovation Center from the United States to Brazil, integrating it with worldwide with the adoption of a hyaluronic acid and glycerine the Natura Innovation Center. This transforms the situation in Latin complex in its formulation that delivers high moisturising power and America, which now represents the company’s largest technological fills in wrinkles and lip lines. 81 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America The year was marked by the definitive inclusion of regeneration first concentrated body moisturizer in the world, with 100% plastic as a driver for the company. The incorporation of this concept into retrieved from riverine regions, reusable, with an impressive 81% Natura brand strategy was announced at the 28th United Nations saving in plastic and 55% less waste, in addition to benefits for 10 Conference on Climate Change (COP28) in Dubai. How does this cooperatives and almost 200 families in the northeast of Brazil. dialogue with the Vision 2030 and Natura &Co’s sustainability GRI 3-3 ambitions as a whole? This is a new strategic direction for our businesses: from sustainability To regenerate it is also necessary to rethink how we measure and to regeneration. Upon discussing this approach at COP28, we report results It is necessary to combine financial and economic proposed that the new frontier for businesses is the regenerative results, enabling a complete evaluation of the impacts generated by economy and no longer just managing impacts and mitigating the a company’s entire operation. In this regard, the Integrated Profit & exhaustion of the planet’s resources. This is the impact agenda we Loss (IP&L) is an important tool, which throws light on the actions that believe in, and we opted to start it with the Natura brand. contribute or not to a business’s purpose and longevity. As occurred two decades ago with sustainability, we have From a strategic standpoint, the year was characterized by the assumed this commitment at the same time that science, business strengthening of the concept of regeneration and by the updating management and mankind are discussing and searching for of the goals of Natura &Co Latin America’s 2030 Commitment to pathways to materialize the concept. Right off, we know that doing Life. Could you talk about what led to these updates and which business regeneratively does not just involve good techniques for ambitions have been incorporated? agricultural production, managing biodiversity, commercial models The 2030 Commitment to Life provides clear, straightforward targets and fostering the social bioeconomy. To regenerate is to restore for the agendas of defending the Amazon and fighting climate life, requalify relationships, a new cultural software that we adopt in change; protecting human rights and driving equity and inclusion; business, that reconnects us with what has been our reason for being and promoting the social-bioeconomy and circularity. The idea of for over three decades, Well Being Well. the review was to elevate our ambitions in areas in which we can advance more rapidly and to tighten the focus on critical themes To exemplify this and take the first concrete step on this journey, specific to the region. at the beginning of 2024 we launched a product that represents end-to-end regeneration: Natura Ekos Brazil Nut Concentrate, the 82 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America We reviewed our 2030 carbon targets to adapt them to the premises of the Science Based Targets initiative (SBTi), with emphasis on the decarbonization of the value chain and achieving net zero scope 1 and 2 greenhouse gas emissions. We proposed to increase purchases of Amazonian social bioeconomy inputs fourfold compared with 2020. We are also proposing to reach 25% representation of black people in management positions by 2025 and 30% by 2030, as well as increasing the HDI of four million Natura and Avon Beauty Consultants. The idea of the review was to elevate our ambitions in areas in which we can advance more rapidly and to tighten the focus on critical themes specific to the region We still see a complex conjuncture in the region, with market dynamics subject to exchange rate, political and inflationary We also launched the target to generate BRL4 in positive impact for contexts that differ from market to market. We will also be attentive each BRL1 of revenue from the business, measured using Integrated to behavioral dynamics and trends to ensure we deliver unique, Profit & Loss (IP&L) methodology. To do this, we want to incorporate differentiated products for our customers. We have a robust all the socio-environmental and economic results achieved by Avon innovation plan for both brands backed by the implementation of in the region into the analysis. our omnichannel strategy. What is the outlook for Natura &Co Latin America in 2024 in The concept of regeneration and the Commitment to Life targets financial, environmental, social and governance terms? updated in 2023 will orientate our activities, given the social, In 2023, we concluded a cycle of building the foundation for a new environmental and economic challenges in Latin America and will moment for the organization, and in 2024 the combination of the underscore our product differentials. Natura and Avon businesses will continue to yield gains in margin and efficiency. Prosperity, innovation and regeneration define how Natura &Co Latin America will resume its success story and deliver value in line with its potential for the Natura &Co group and for our entire relationship network. 83 Our business 84 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Our business GRI 2-6 Natura &Co Latin America merges Natura’s global operations with Avon’s regional presence and manages The Body Shop’s operations in Latin America as its master franchisee. We are driven by a passion to innovate, promote positive economic, social and environmental impact and by the mission of promoting beauty and well-being through our relationship network. The Natura &Co Latin America is the regional leader in the cosmetics Natura brand is known for its sustainability-related investments and beauty products, hygiene and personal care segment, and commitments. In 2014, it was the first publicly traded company contributing 76.5% to the overall net revenue of the Natura &Co to receive B Corp certification from B Lab, which indicates an Group in 2023. engagement in business that balances profit with purpose. At the end of 2023, we had a 14,500-strong work force, with Since 2019, Natura has been complemented by the power of the operations in 14 countries in Latin America and an omnichannel Avon brand, the global pioneer in direct selling and a benchmark model that promotes relationship selling with a network of in women’s empowerment. Our brands also hold “The Leaping 3.5 million Beauty Consultants and Representatives, as well as Bunny” certification bestowed by Cruelty Free International more than 1,000 company-owned stores and franchises and the on organizations committed to not using animal testing in the e-commerce operation. development of products or ingredients. 85 85 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Presence & impact GRI 2-6, 2-7 14 countries in the region (Brazil, Mexico, Argentina, Chile, Colombia, Peru, Ecuador, Uruguay, Panama, Guatemala, El Salvador, Honduras, Nicaragua, the Dominican Republic) 3 operations in North America, Europe and Asia (the United States, France and Malaysia)* 3.5 million Natura and Avon Beauty Consultants and Representatives in Latin America 1,054 stores in Latin America (932 Natura and 122 The Body Shop outlets) 5 factories, of which with integrated Natura and Avon operation 19 distribution centers, of which two logistics hubs, in Argentina, Brazil, Chile, Colombia,Ecuador, Peru, Guatemala, Dominican Republic and Mexico Main head office in São Paulo (SP) BRL 20,440.800 in net revenue 14,500 employees * we also have distribution operations in Bolivia (Natura) and Costa Rica and Paraguay (Avon). United States 7 Mexico 2,078 Guatemala 356 El Salvador Honduras 61 Panama 39 65 Nicaragua Colombia 65 786 Ecuador 227 Peru 2,107 Employees Brazil 7,685 Chile 2,107 Uruguay Argentina 22 2,107 Latin America France 11 86 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Strategy in the region In 2023, we successfully unified the Natura and Avon brand operations at the regional level, laying a solid foundation for future growth. This consolidation project enhances our ability to generate positive impact through our business model and expansive network in Latin America. In accordance with our business priorities, we unified the relationship selling platform in Brazil, Peru, Colombia and, at the beginning of 2024, in Chile. We also focused on the positioning of the unique identity of each brand, driving their values and purpose. Natura made notable strides in 2023, particularly in premium product innovations. One highlight was the introduction of the Bothânica line, marking the brand’s venture into the home care segment. Additionally, Natura expanded its retail footprint significantly by opening 153 new stores across Latin America.We reviewed the brand communication strategy to expand interactions with consumers, underscoring the essence the products bear as points of connection with Well Being Well. Avon went deeper into its portfolio review, striving for greater efficiency in line with the specificities of each market in Latin America and continued to reinforce the new brand identity launched the previous year, reappropriating the power of womanhood and the democratization of beauty. We continued to evolve our Emana Pay financial platform, which reached break even point ahead of projections and expanded its offer of services to support and strengthen the consultant network. Natura &Co Latin America strategic pillars 1. Brands and categories * 2. Direct selling platform * 3. Strengthening the brands * 4. Omnidigital 5. Ecosystem and new businesses 6. Internationalization 7. Organizational transformation * Strategic priorities. The main executive body of Natura &Co Latin America is the Executive Committee (Comex), responsible conducting, executing and accounting for business strategy, as well as contributing to the formulation of long-term plans for the region. The Comex was reorganized as part of process of combining the activities of the Natura and Avon brands in Latin America. In December 2023, there were 10 members on the Committee, including the CEO and the leaders of the Finance areas; Natura and Avon Brazil; Omnichannel Business; Natura and Avon Hispanic; Operations, Logistics and Supply; Brand, Marketing and Innovation Avon; Brand, Marketing and Innovation Natura; Emana Pay, New Businesses, Data and Analytics; and Sustainability, Legal, Government Relations, Reputation and Communication. 87 Governance and leadership in Latin America GRI 2-9 Latin America Our Comex in 2023 (from left to right): Ana Beatriz Costa - VP Sustainability, Legal, Government Relations, Reputation and Communication Diego Fernando de Leone - VP Natura and Avon Hispanic Tatiana Ponce - VP Brand, Marketing and Innovation Natura João Paulo Ferreira - CEO Daniel Silveira - VP Brand, Marketing and Innovation Avon Joselena Romero - VP Operations, Logistics and Supply Agenor Leão de Almeida Junior - VP Natura e Avon Brazil Silvia Vilas Boas - VP Finance José Manuel Silva - VP Emana Pay, New Businesses, IT, Data & Analytics Paula Ferreira de Andrade Romano - VP Omnichannel business 88 88 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Consolidating our businesses GRI 2-6 The insights and outcomes gathered over the past four Althoughi ntegration of the production and logistics operations years since integrating Avon into the Natura &Co group have began in 2020, Wave Two did produce new challenges. We facilitated the acceleration of Wave Two in the operational faced temporary supply and logistics setbacks during the and commercial integration process. The new model has the implementation of the combined operation, which we managed potential to positively impact the income and quality of life of to stabilize rapidly. The learnings from the first implementations the network of over 3.5 million consultants, while preserving have enabled the development of more agile and effective the individualized brand and product experiences for our remediation initiatives in the later processes. customers. The combination of the operation of the businesses of the two brands included Brazil, Colombia, Peru and Chile - the As expected, there was a contraction in the sales channel, while latter initiated officially in January, 2024. the consultants with more developed businesses witnessed an increase in productivity from cross selling. In the fourth quarter In 2023, we started to offer the Beauty Consultants a unique of 2023, Brazil had an average of 1.8 million consultants, a 15.3% experience, with the best of each brand. The Natura and Avon decrease compared with the previous year, due mainly to the exit sales forces were unified and now share tools and processes to of less productive consultants. There was an 18.1% reduction in the leverage Beauty Consulting, with an optimized, broader and consultant base in Hispanic America compared with the previous more diverse product portfolio, more attractive commercial year, due mainly to a decrease in the number of consultants with terms and greater access to benefits. This core change in less developed businesses in Peru and Colombia, a situation which the business model enhances the value proposition for the is already showing signs of stabilization and recovery. In spite of the relationship network and has already shown positive results, with adjustments in the commercial model, the network in Mexico has greater productivity and higher satisfaction ratings in the last been showing smaller quarterly decreases. One of the goals for quarter of the year. 2024 is to stabilize the Natura and Avon Beauty Consultant base. 89 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Impact Management - Integrated Profit and Loss (IP&L): integrated management tool GRI 2-25, 3-3, 203-2 In 2023, Natura &Co Latin America generated a net positive impact of BRL 39.5 billion for society. The calculations demonstrate that for each BRL 1 in revenue, Natura generated A passion for innovating, the mission of driving beauty and well-being BRL 2.7 in positive social and environmental impact. These for our relationship network, and promoting positive economic, results include the impacts of the Natura and Avon businesses social and environmental impact are in Natura’s essence. The in the countries in which the operations were combined: Peru, Integrated Profit and Loss (IP&L) materializes this by accounting for Colombia and Brazil. the impacts, which go beyond the traditional statement of profit and loss, integrating the gains and losses generated by our business in the Internally, the IP&L is a valuable governance tool that qualifies economy, the environment and in society. This measurement takes our assessment of the costs and benefits of strategic projects into account all the company’s activities in the year, from the supplier and investments. The extension of the IP&L assessment to the chain and extractivist communities in the Amazon region, through combined operations will enable us to better direct our strategic the direct operations, to the activity of Beauty Consulting and the use decisions towards driving a regenerative socio-bioeconomy. and disposal of products. We analyze the results of these operations and measure their positive and negative impacts, applying the The first IP&L result in 2021 showed that the absolute socio- parameter of change in quality of life and well-being, which includes economic impact of the business far outstripped its financial health and life expectancy, as well as the limits of the sustainable use performance. Since then, we have continued to enhance of natural resources, among other factors. the methodology and we believe that the ratio of revenue to impact on well-being should grow as we expand our business The differentials of this calculation compared with other forms of qualitatively. This is why in 2023, as part of our Commitment to impact measurement include valuation, that is, the translation of the Life, we launched our strategy to generate regenerative solutions positive and negative effects of the business into monetary values, and drive a net positive impact four times greater than our speaking the language of investors and analysts, and enabling a direct revenue by 2030. comparison with financial results. The impacts we generate on all the links in our chain are monetized in three dimensions: Natural Capital (resources); Social Capital (relations); and Human Capital (people). Further information and details about the IP&L methodology here. Further information about IP&L performance here. 90 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index \ Latin America Omnichannel business The omnichannel business model enables consumers to get closer to our brands where, when and how they want to, responding to the accelerated changes in consumption and lifestyle in our society. Through the development of diverse commercialization channels like retail and e-commerce, alongside their complementary nature, we’ve successfully boosted engagement with our brands, potentially expanding our customer base and enhancing connections with Natura and Avon Beauty Consultants Our journey is one of continuous evolution, and among the omnichannel interactions that have proven successful, two stand out: “ship from store” initiatives, where customers purchase online and the nearest store ships the product to minimize wait times, and “click and collect,” allowing customers to buy online and pick up their orders from their preferred store location. 91 91 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Relationship Selling GRI 2-6 Relationship Selling, with which over 3.5 million Beauty Consultants and Representatives from our brands work in Latin America, has been a symbol of female entrepreneurship and empowerment for over 130 years. This business model holds a key place in our society’s affective memory and has been leveraged by digitalization and the use of social networks. By modernizing rituals, incentives, and training to align with 21st-century demands and leveraging new technologies, we can enhance productivity and gain deeper consumer insights. When combined with the omnichannel experience, this approach enables us to personalize offers and tailor sales strategies to meet individual needs effectively. involving aspects related to quality of life in a broader sense. To measure this impact, since 2014 we have employed our Beauty Consultant Human Development Index (HDI), inspired by the United Nations Development Program (UNDP) methodology. This survey is conducted every two years, enabling the tracking of the dimensions assessed and acting directly on critical themes. Added to the previously mentioned IP&L, the HDI is fundamentally different in the way we comprehend and relate to the Beauty Consultant network, in line with our values and with Well Being Well. The last assessment took place in 2022, revealing a noteworthy enhancement in the quality of life of Natura consultants, with a 3.6% increase compared to 2019, reaching a rate of 0.63 on a scale from 0 to 1. This improvement was particularly driven by advancements in the knowledge dimension, which surged by 8.9%, notably propelled by pillars such as financial education and digital inclusion. In addition to the HDI, we measure the consultant network Relationship selling is a powerful driver of prosperity for engagement in our value proposition and action plans by means millions of people, in particular, women. We understand of satisfaction and loyalty indices. that this concept goes beyond generating a living income, 92 92 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Digitalization of our network We see the incorporation of new technologies, social networks and other digital media as potential drivers of relationship after selling and encourage the Beauty Consultants to embrace these evolutions in their sales strategies. In this regard, we provide technological support and training for the development of digital businesses, and we continuously update the sales support tools and materials available. A noteworthy aspect in this regard is the utilization of digital magazines by consultants, shared with customers through applications like WhatsApp. Moreover, for social media publications, we offer pre-designed content crafted using data intelligence criteria and techniques aimed at enhancing the reach and appeal of posts. We include artificial intelligence tools to customize promotions for each customer, who decides how to conclude their purchase, whether via e-commerce or directly with the consultant. In 2023, we unified the Natura Consultant Day and the Avon Representative Day, with the commemoration of Natura and Avon Beauty Consultant Day on September 22. 93 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America In 2023, Natura &Co had a total of over 1.3 million digital spaces Beauty Consultant Trainers, evolution of content distribution for Beauty Consultants, with 80% of these spaces concentrated in formats, enrichment of the repertoire with more in-depth Brazil. Also during the year, Natura’s presence on WhatsApp was content and face to face training, training the network for the certified by Meta, making it the first cosmetics brand certified Natura and Avon combined Beauty Consultancy model, and on this platform. This has enabled us to create a community the launch of the Natura and Avon Business School. A digital of beauty and personal care enthusiasts, offering information platform created to accelerate Beauty Consultant development contents for the categories in which they are involved. by means of a learning journey that includes online and face to face courses with contents segmented for the different stages of Education and training consultant maturity. We promote the personal and professional development of our consultants by facilitating access to training and education With the Natura Education Educational Credit program, initiatives. This helps to broaden their world view, driving consultants and their family members are able to take technical, autonomy and income generation. graduate, postgraduate and language courses. Managed by the Instituto Natura and the partnering fintech Mova, the program The priority subjects in Beauty Consultant training include offers interest free financing repayable in up to 36 installments. Natura and Avon products, businesses associated with Beauty Meanwhile the “Programming my Future” initiative is oriented to Consulting, digitalization, financial literacy and education, technology training for the children of Beauty Consultants and positioning (soft skills) and the causes promoted by our brands. Business Leaders, focused on inclusion and the development of In 2023 in Latin America, each Beauty Consultant consumed digital skills. on average 11 contents on our digital platforms, which track participation in and evaluation of the training offered. Health and Well-Being GRI 203 We reaffirmed our commitment to expand the reach of the Consultants. We develop programs that promote self-care, training for the Consultant base. Five macro-initiatives were socio-emotional development and self-esteem for those in our implemented: expansion of the reach of the business and impact network. We invest in Well Being Well measures for the Beauty 94 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America and refer them to the specialized services we offer: telemedicine, psychological counselling, support in the event of domestic violence, financial assistance for food and medical expenses. Our social contact channel provided donations and income transfers for over 1,500 consultants and leaders who found themselves in need. On another front, we arrange donations to provide help in Retail The retail area was particularly noteworthy for Natura in 2023, with the opening of 153 company-owned stores and franchises in the region. the event of public calamities. The major highlight was the new franchise model exclusively for The power of recognition and donations to promote self-esteem the robustness of the brand and its maturity in the market. We and well-being constitutes the basis for one of Natura’s longest- ended 2023 with 932 Natura stores in Latin America, of which 887 in standing initiatives: The Acolher Program. Introduced in 2010 to Brazil. Also worthy of note was the pace of growth of the channel in recognize and reward consultants who organize consolidated Chile, where there are 25 stores in operation and the omnichannel the Natura brand, with over 100 new points of sale, demonstrating social projects, in 2021 the potential to generate impact was presence is being intensified. expanded by encouraging Beauty Consultants to act as community leaders by means of a Social Mobilization Education The increase in the representativeness of the retail channel on Journey. In 2023, we recognized 45 Beauty Consultants, commemorative dates, such as Christmas, attests to the including: 43 women with 28 people self-declared as black or connection with new consumers who hitherto were not reached mixed race. The program is funded with resources raised from a by the company’s other channels. percentage of sales on Natura Friday. See the Beauty Consultant satisfaction, training and development indicators in the The robust results are also demonstrated by the excellent evaluation by our consumers and their willingness to recommend the brand, measured by Net Promoter Score (NPS) methodology. We scored 91 Databook Latin America points, a steady increase in all the countries with stores compared with 2022. The indicator is 24 points higher than the average NPS for cosmetics and perfumery (67), one of the categories with the best evaluation (fourth place) according to 2023 NPS Benchmarking (further details in the Databook Latin America). 95 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index \ Latin America E-commerce We’re making significant strides in online sales for our brands. Natura’s digital sales, encompassing e-commerce and social network platforms, have seen growth following strategic adjustments aimed at enhancing the omnichannel approach, particularly focusing on e-commerce platforms and social network sales. Meanwhile Avon showed impressive results in the campaigns held on commemorative dates, such as Christmas, demonstrating the brand’s potential in this channel. The e-commerce platform is being updated to incorporate artificial intelligence tools that enable the delivery of targeted offers for each customer. In Argentina, the migration of the Natura brand was conducted in 2022, and the migrations were concluded in Mexico and Chile in 2023. Avon is following the same course, with new growth opportunities being enabled at an accelerated rate based on the Natura model. 96 96 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America New businesses Emana Pay: GRI 3-3 Emana Pay is what we call the new and expanded version of the financial services platform previously known as &Co Pay. The name “Emana” comes from emanate, being together, giving a hand and not leaving anyone behind. It is a name that suggests universality and was chosen precisely because it represents the power of our Beauty Consultant network, showing that being together is part of our business philosophy. Idealized to promote the digital inclusion and financial prosperity of our Beauty Consultants, Emana plays a key role in our financial education area, leveraging business growth for our network. The services are exclusively for the Beauty Consultants, at the moment only in Brazil. It enables them to obtain financial products and conduct operations either on better terms or ones that would otherwise not be accessible to them. The digital account provides services such as bill payment, cellular phone top ups, a digital space for tracking and managing orders placed, purchase vouchers for customers and financial education tools. It also simplifies customer payment management, with receipt via PIX or electronic transfer and 97 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America a link for payment in up to 12 installments, the replacement of for their end customers, reinforcing their security and terminals, all this with charges below the market average. strengthening their business. 2023 saw the consolidation of the company’s strategy to drive We believe that the greater the financial literacy and inclusion, financial inclusion and the democratization of access to digital the better will be the lives and opportunities for our Beauty financial services. In financial terms, the venture broke even in Consultants, a belief confirmed by the Beauty Consultant HDI. just over two years of operation. In recent years, Emana Pay has exercised a positive influence on With the progression of the Natura and Avon integration, boosting financial education and digital inclusion indicators by we now have over 800,000 Beauty Consultants in Brazil over 20% in the assessment of the knowledge dimension. the Beauty Consultant HDI in Brazil (further information here), embracing Emana Pay. Around 40% use the tool in each sales cycle, boosting their business productivity by 10%, with The digital solution has also been adopted in retail – 100% of the delinquency reduced by around 30%. The main impact, Natura-owned stores and 60% of the Natura franchises now use however, is in the platform’s power to promote financial Emana Pay. The system is also used to process the payments education: in 2023 alone, over 24,000 Beauty Consultants of the The Body Shop master franchisee stores and Natura consumed financial education contents. and Avon e-commerce. The Brazilian PIX system stands out as In 2023, we launched the Emana Pay credit card. This enables system processed over 17 million transactions during the year. the consultants to use credit within Natura, facilitating In all the channels, the total payments in 2023 exceeded BRL 40 management of their businesses. We also inaugurated the billion, an increase of 60% over the previous year. the main tool used for capturing and receiving payments. The remunerated account, as we begin to foster the habit of saving and planning and undertaking short and medium The introduction of Emana Pay in the rest of Latin America is term financial measures. Moreover, we developed a product proceeding according to plan. In Argentina, 100% of payments are called Aproxima Aê. This permits a cellular phone to be processed on the platform. Digital accounts and credit cards will used as a contactless terminal for debit or credit payments, be launched shortly. In the coming years, this should become an providing consultants with an array of payment options exclusive platform for inclusion and financial services in the region. 98 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America With the exponential rise in Emana Pay accesses and the expansion of its benefits, we’re intensifying efforts to segment the service even further. This involves considering the diverse profiles of channels and Beauty Consultants, aiming to fortify the foundation of our network. Natura Natura 99 99 Our brands 100 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index \ Latin America Natura positioned for the future The performance of the Natura brand in 2023 was excellent, particularly in Brazil. This was driven by the strength of the omnichannel business model, which elevated the Beauty Consultants’ income generation potential and boosted their productivity. In parallel, the retail channel enjoyed robust growth in Brazil propelled by impressive store sales and the accelerated pace of store openings, both company-owned and franchise outlets, indicating the potential future growth in this channel. Meanwhile, digital sales benefited from adjustments in the e-commerce platforms and the social networks to enhance the omnichannel connection, as well as seasonal sales on commemorative dates such as Christmas or Natura Friday. The Natura brand showed a resilient performance in the implementation of Wave Two in Peru, Colombia and Brazil and faced challenges in the adjustments made in the commercial model in Mexico. 101 101 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Product innovations also supported the positive result, worthy of note being the Todo dia Toda Noite line and the Essencial Ato fragrances. After the launch of the Biome zero plastic bar product line, Natura positioned itself in the premium market with its entry into the home products segment thanks to the Bothânica line, a new brand with exclusive fragrances and essential oils in products that care for, transform and integrate into different spaces. What if? In 2023 we revisited the Natura brand narrative in Latin America to position cosmetics as a transformative vehicle, capable of opening up the world for each individual, combining science and nature for the well-being and beauty of all forms of life. Based on the new product lines and in connection with the business expansion cycle, we created communication campaigns and marketing strategies to forge close links between the company purpose and consultants and consumers, reinforcing attributes such as innovation and high performance. “What if the Amazon imbued your skin with the power of hyaluronic acid?” . 102 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index By presenting products as tangible expressions of our purposes, we invite the public to interact with the brand reflecting on the power of their choices, with a simple but not obvious provocation, “What if?”. With this question, Natura proposes that people reflect on the transformative power of their choices, presenting the product at the core of the communication, as a spokesperson and point of connection with Well Being Well. In response to the growing interest in skincare evident through social media searches, we’re reevaluating our approach. Why limit skincare tutorials and campaigns to facial care when the term encompasses broader aspects of skin health? Natura EKOS extended an invitation to rethink body skin care with a special edition of Natura Ekos Tukumã, a complete anti-signs of ageing line that leaves the skin firmer and more even, boosting natural hyaluronic acid production by 77% based on a fruit from Amazonian biodiversity, transformed into a powerful cosmetic bioactive through research, technology and innovation. Natura Musical For 18 years the Natura Musical Program has fostered culture the country’s culture. In partnerships with festivals and the Casa Natura Musical venue, the platform promotes encounters aimed at transforming the world through art. A total of BRL 11 million was invested in Natura Musical projects in 2023, of which BRL 3.9 million from tax incentive laws and BRL 7.1 in company funds. During the year, the program supported more than 90 projects, resulting in the launch of 130 cultural products. Highlights were the launch of the unprecedented album Canto Coral Afro-Brasileiro, by Os Tincoãs, much awaited for 40 years, and the award winning album from Latin Grammy winner João Donato, Seratonina. Moreover, the program promoted new talents such as the singer from Bahia Melly, through the responsible and transparent use of funds from tax winner of the Prêmio Multishow de Artista Revelação; it also supported incentives. On this journey, it values music as a vehicle for well- collective initiatives, such as the Festival Latinidades, which toured a being, connection and personal and collective transformation. To number of state capitals. The Casa Natura Musical, in São Paulo (SP), date it has sponsored more than 600 artists and projects all over promoted more than 120 shows by artists from all over Brazil, with a Brazil, promoting musical experiences that reveal the diversity of total audience of over 65,000 people in the year. 103 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Launches Natura Tododia Todanoite: What if you didn’t wait till tomorrow to sleep? Developed by the Natura Well-Being Sciences area in partnership with Instituto do Sono, the product line proposes a pre-sleep routine that cares for the skin, reduces the time to go to sleep and improves the quality of sleep up to fourfold, with proven effectiveness. The product line comprises prebiotic nutrition, vitamin B5 and chamomile tea and lavender fragrance. Natura Bothânica The line offers well-being in every detail, from the skin to the home ambience. With the launch, Natura is evolving in the premium categories, inaugurating the home care segment with perfumery for the home. Focused on e-commerce and retail sales, the products seek to harmonize body, the home and the planet, by means of natural formulas, exclusive fragrances and essential oils. Natura Ekos Brazil Oil Concentrate The first concentrated moisturizing body cream in the world, the results of three years of study by the Natura R&D team, it represents the combination of innovation and positive impact. The launch, available for sale in 2024, represents a global innovation in the cosmetics market, reinforcing the brand’s commitment to sustainability, noteworthy being its refillable pack. Made from 100% plastic retrieved from riverine regions, it contributes to a significant reduction in waste and the development of sustainable post-consumer plastic chains in riverside communities, as well as fostering recycling cooperatives. Essencial Ato An olfactory creation from Verônica Kato, Natura,’s exclusive perfumer, in which we capture the smell of the Brazilwood flower combined with Amazonian power of priprioca root essential oil. An exclusive innovation from Natura Perfumery, that took five years to develop a fragrance equal to that of the Brazilwood flower, enabling its use in perfumery while leaving the flowers on the trees using Headspace sustainable technology, which absorbs the molecules responsible for producing the odors, which are then subject to a series of laboratory essays to identify the molecules responsible for creating this olfactory identity. 104 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Our certifications B Corp In 2014, Natura became the first publicly traded company to receive B Corp certification. In 2020 we received our third consecutive certification with the highest score in our historical series (153 points), growing 39% compared with the initial certification. We are one of the few companies in the world to score in seven impact business models (IBMs). In 2023, Natura undertook a new recertification process, which will be concluded in 2024. The Leaping Bunny: Bestowed by Cruelty Free International, one of the oldest and most respected organizations fighting to eliminate animal testing. The certification attests to Natura’s commitment to ban animal testing at all product development stages, which has been in place since 2006. Natura was the first company to receive this certification in Brazil in September 2018. UEBT (Union for Ethical Biotrade) certification: For the sixth consecutive year the certification guarantees that all the vegetable ingredients in Natura’s Ekos line product formulations were sourced with respect for people and the environment. The process involves a rigorous system that verifies UEBT ethical biotrade principles in the field, such as the existence of practices that guarantee the maintenance of ecosystems, fair sharing of benefits from the use of biodiversity and associated traditional knowledge, as well as safe working conditions. The Ekos line has had UEBT certification since 2018 and is one of the few products that have it worldwide. 105 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Awards and recognitions Brand Finance: For the third time running, the strongest cosmetics company in the world in the Brand Finance 2023 report. Folha Top of Mind: Winner in the Moisturizing Cream and Environmental Preservation categories Clean Production Award (Peru): Award granted by the Environment Ministry, in the Sustainability and Commitment to Society and the Environment category Monitor Empresarial Corporate Reputation (Merco): • • 1st place in Brazil for the ninth consecutive year 5th place in Argentina Valor Innovation Award: 6th most innovative company in Brazil. Amcham Award(United States Chamber of Commerce in Argen- tina): Winner in the Transparency and Ethics category, for the IP&L case study. Best Corporations for Start-ups: Merco ESG: 1st place in Brazil 2nd in Argentina, Chile and Peru 9th in Mexico Exame - Biggest and best: Special recognition for winning the most awards in the segment (12 times). POY Award (Chile): Best product of the year, with the Ekos Tukumã moisturizer Startups Awards 2023: Distinction in the Corporate category Merco Talento: 1st place in Brazil 10th in Argentina Aberje Award: Regional winner with the Voto Consciente case study. Private social investment index (Colombia): Leading company in the ranking. Open Startups Ranking: TOP Open Corps. 106 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Avon Prepared for growth In 2023, as part of a global movement in the brand, Avon Throughout 2023, we streamlined brand expressions across Latin America with a fresh identity, revitalized portfolio, and concluded the first cycle of its transformation, whose revised communication strategies. We revamped product first wave began in 2020. This stage re-established the presentations by integrating new technologies and reexamined foundations of its business model, including optimization of our relationships with consultants and consumers. its portfolio, improved product quality and renewal of the brand expression, incorporating key innovations in priority We also boosted the momentum of digitalization, with the categories, such as make-up, as well as sustainability in its internalization and relaunch of the e-commerce channel in operations. These fundaments were aimed at preparing Avon for the Brazil, which produced very promising results, especially on commemorative dates. second wave of the combination of operations with Natura It was a period in which perception of brand quality was in Latin America, which began in 2023 in Peru, followed changed based on the “Olha de Novo” (Watch me now) by Colombia and Brazil. With the integration, the Beauty campaign. We invited people to rediscover Avon and its Consultant network gains an enhanced value proposition products using a more direct and immediate language. aimed at boosting productivity gains as well as enabling It was successful and made consumers reconsider the brand access to a series of benefits hitherto only available to Natura and reconnect with its purpose. consultants, such as financial services and education for them and their families. The integration also permitted investment The brand was positioned as the leader of the make-up category to ensure the Avon operations in the countries adopting the in Brazil (Kantar), underscoring the Power Stay product line and combination become carbon neutral as early as 2024. the Tratamake platform. 107 107 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Launches Matte Hydramatic Lipstick The first with the powerful tratamake nucleus, which combines intense color and a matte finish with moisturizing properties. The formula contains hyaluronic acid and glycerine, known for their high moisturizing power. The launch inaugurates a treatment platform within the make-up category. Renew Line This consists of products that reinforce care in the skincare routine.They range from cleansing to anti-signs of ageing treatment, including moisturizing and protection. The key components in the formulation include protinol, an exclusive brand ingredient that promotes the production of the two types of collagen present in our skin. The result is greater softness, plumping and firmness. Power Stay Long-wearing make-up for a complete look every day. It comprises lipsticks, foundations, concealer, eyeliners and mascara. The launches for the year include new lipstick colors and a liquid eyeliner. 108 108 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Awards and recognitions Instituto Ethos: Best company for black women Aberje Award: Regional winner with the Avon Olha de Novo case study Lápiz de Oro Award (Argentina): Best advertising with the “La voz” campaign Colombia Women’s Department: Award for being a company made up of Powerful Women Bosque Urbano Award (Mexico): Awarded to companies committed to recycling paper packaging Violeta Magazine (Ecuador): Equality and Inclusion certification 109 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America The Body Shop In line with global strategy, The Body Shop focused on stabilizing its main distribution channels and reducing costs in Latin America, with a view to driving cash generation and resumed growth in tune with the market. With the sale of the brand finalized by the end of the year, we transitioned into our role as master franchisees in the region, proud to uphold the brand’s positioning and attributes. Awards and recognitions • Glamour de Beleza Award 2024: Winner in the Skin category, with Edelweiss Night Mascara • GQ Brasil Grooming Awards: Winner in the Body Skin category, with the dense butter for long-wearing moisturizing Body Butter Avocado (Vegan) and Moringa bar soap 110 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Launches Jamaican Castor Oil Line Developed especially for coily and curly hair, its formula contains vegan keratin, shea butter – from Ghana Community Fair Trade – and Jamaican castor oil, with a recyclable and 100% recycled pack with Community Fair Trade plastic retrieved from the streets of Bengaluru in India. All are dermatologically tested and certified by the Vegan Society. Flor do Limoeiro (Lime tree flower) The new product line consists of Shower Gel, Body Yoghurt and Face and Body Mist with fresh, citric floral aromas. All are vegan and dermatologically tested with a minimum of 92% ingredients of natural origin. Wellness Line Anchored on three special pillars (Sleep, Breathe and Boost), it is oriented to self- care to re-energize the body and mind. The Sleep line contains a minimum of 90% ingredients of natural origin and upholds ethical principles in the essential oil sourcing chain. In the Breathe line, noteworthy are the 100% natural eucalyptus essential oils from China and rosemary from Spain, with at least 95% ingredients of natural origin. Mean while the Boost line contains 100% natural tangerine and bergamot oils, as well as other ingredients from Fair Trade programs with communities in Europe, Asia, Africa and Latin America. 111 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Innovation, science and knowledge With the integration of our businesses, we consider the role of trends. In parallel, the restructuring has resulted in teams that research and development (R&D) and investments in them to be work in synergy, seeking opportunities to optimize processes, even more important. For us, nature, technology and beauty infrastructure and technology. Some areas are now shared should go side by side to generate value for society and for the between Natura and Avon, such as advanced skin research and environment. the Perfumery Development Nucleus. Our Research and Development (R&D) area is manned by a highly These modifications were enabled by the installation of the qualified multidisciplinary team of researchers that, based on the Avon Global Innovation Center beside the Natura Innovation application of in-depth knowledge of skin, hair and microbiota Center in 2023. Both are located in the municipality of Cajamar sciences, develops high performance products that are proven in Brazil. This move has made Latin America the group’s main to be effective and safe for human beings and the environment. technological investment hub in the world. Together, the two We use machine learning, big data and artificial intelligence (AI) form the largest cosmetics innovation center in the southern to boost the processing capacity of the information generated hemisphere. by these professionals. This process is further enhanced by leveraging other technological solutions, such as augmented Beyond the synergies, Brazil is also strategic because of the reality and the Internet of Things. diversity of its climate and consumption habits, as well as the In 2023, we reviewed our entire innovation process, including region in geographical, cultural and ethnic-racial factors helps our organizational structure, aimed at accelerating our creations to leverage the creation process for products that meet the in the market. The R&D teams for each brand continue to demands of consumers on all the continents. Avon, for example, work independently, ensuring each one’s exclusive “way of is the major benchmark for black skin, with four times greater making products”. Natura maintains its investments in Brazilian market share than the competition, and will benefit from this biodiversity actives, while Avon has a strategy linked with global proximity to the consumer market. In parallel, executing this different skin and hair types found in the country. Such a diverse 112 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America development from Brazil will drive knowledge sharing with other We believe that companies not only have the potential but rather Avon centers worldwide and foster the development of new have the duty to generate solutions for socio-environmental talent in the organization in Latin America. challenges. We see these as opportunities for innovating The installation of a pilot plant for make-up together with the guarantees the perpetuity of our businesses in conjunction with innovation centers is scheduled for 2024. This will be used to sustainability and the R&D area focused on beauty products. We conduct tests both for Natura and Avon, functioning as a factory innovate in our commercial model to increase our capacity to and generating positive impact. Innovation is the front that on a smaller scale. generate prosperity for our network, in new businesses such as Emana Pay to drive digital and financial inclusion for our network, Combining actives from nature with human knowledge and in the way we measure our impacts not only in terms of finance sensitivity and state-of-the-art technology enables us to develop but in socio-environmental factors by means of the Integrated high performance products with proven effectiveness and safety Profit & Loss (IP&L), throughout our value chain to guarantee for people and for the environment. human rights and foster the protection of social biodiversity, as Natura innovation indicators 2021 2022 2023 Investment in innovation (BRL million) 262 297 292 well as promoting social innovation tools such as the Financial Mechanism to protect the Amazon. We also innovate constantly in the way we connect with our customers, not only offering them solutions for their needs, but also fostering their connection with more sustainable behaviors. In this context, our investment Percentage of net revenue invested in innovation (%) 2.2 2.3 2.1 in innovation in its broadest sense has increased over the years. Number of products launched1 – Brazil 367 222 273 1The number of products launched includes only products that represent a new value proposition for the consumer, such as new packs and formulations. 2Share of sales of products launched in the last 24 months in total gross revenue in the last 12 months. 113 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Innovation Centers in Latin America Natura Innovation Center in Cajamar (São Paulo) Our R&D center leverages innovation and the development of more natural formulas with exclusive, powerful and safe ingredients from Brazilian biodiversity, especially the Amazon, without conducting tests on animals to prove the safety and effectiveness of our products. The technology park has latest generation laboratories and equipment to identify in depth the Inauguration of the Avon Global Innovation Center in Cajamar - São Paulo, Brazil. vocation of the ingredients and to transform this knowledge into initiative include the Federal University of Pará (UFPA) science applied to the products, ensuring optimal performance. and Embrapa. As part of our expansion strategy for the It also houses collaborative spaces such as the sensory Pan-Amazon region, we also have a partnership with the laboratories and the Co-creation Space in which consultants and Instituto Sinchi in Colombia. consumers are invited to participate in the process of developing our products. The center also conducts activities aimed at • Among the notable fronts of activity in 2023 are: dissemination, inspiration and co-creation with universities, The launch of two new bioingredients of Amazonian origin, start-ups, suppliers and partners. raising the total from 42 to 44 ingredients. With the expansion of our area of activity, we are contributing to the conservation Natura Amazonia Innovation Nucleus (Nina) of 2.16 million hectares of land and initiating a partnership Nina is installed in the Ecoparque in Benevides, Pará, where with new communities. there is a biorefinery for developing processes to obtain extracts, fixed oils, butters and essential oils from Amazonian biodiversity. The center is part of the Natura Amazonia Program strategy to • Acquisition of new equipment for our biorefinery, expanding production and technology capacity for the development of promote innovation and technological development in the region new eco-efficient extraction processes to obtain Amazonian and add value for sustainable local production. Partners in the bioingredients. 114 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America • technological processes that drive digital transformation in scientific research into biodiversity and the democratization of access to leading edge technology, benefiting the communities. • Development of a simple device with a virtual communication interface to capture, measure and process data from remote regions in the interior of the Amazon. Global Avon Innovation Center in Brazil In 2023 we brought the Avon Global Innovation Center from the United States to Brazil, in the municipality of Cajamer, driving synergy between the structures. The new hub is responsible for innovation, product research and development for all the brand’s categories for some 50 markets worldwide. The decision was also taken to bring the brand even closer to the Latin American public. The idea is to ensure the investment makes the products more rapidly available for the end consumer. More than 300 scientists are focused on the development of formulas, packs and new technologies, constituting a significant competitive differential in the cosmetics industry. At the forefront of new technologies We invest in in vitro models and methodologies for research into skin physiology and hair biophysics, as well as their reaction with the environment, with microbiota and with processes in the human organism, such as ageing. By means of these methodologies, in 2023 we conducted studies that identified new cosmetic intervention mechanisms for treating the skin, scalp and hair strands. This approach allows for the selection of the most appropriate ingredients for each intervention, directly impacting the development of efficient and innovative cosmetic products tailored to meet specific consumer needs. Among the innovations under development or application, worthy of note is the investment in a machine that simulates exposure to the sun for conducting product tests. This will join other leading edge technology products for research and development, such as high performance chromatographs, capable of separating complex compound mixtures, effectively targeting the application of exclusive raw materials in products. 115 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Artificial Intelligence with the most recent scientific criteria and in compliance with The expansion of the use of AI and data in all our R&D processes is relevant Brazilian and international legislations. part of our strategy, with a focus on accelerating and ensuring the effectiveness of technical decision making. In 2023, we developed We have a specialized team of researchers that uses advanced big data tools for simulations and the ecodesign of formulas that in vitro modeling techniques, such as bioprinted 3D skin. The enable real-time comparative analyses with the complete Natura integrated methodologies strategy enables safety assessments portfolio. The goal is to simulate the impacts of substitutions of for the brand’s proprietary raw materials, combining different ingredients, formulas and packs, as well as Commitment to Life computational models to predict the toxicity of an ingredient and indicators to boost agility in decision making and choices that biological models. reduce environmental impact. An example is the Human-on-a-chip methodology, developed by We implemented AI models to forecast safety parameters for Natura in partnership with LnBio (National Biosciences Laboratory natural ingredients as an evolution in new alternative methods of CNPEM – Centro Nacional de Pesquisa em Energia e Materiais). to the use of animals. We also leveraged analysis flow in omic The procedure simulates the functioning of the human organism technologies, involving structured data bases and artificial in laboratory for assessing the safety of ingredients or products. intelligence computational models and machine learning in In 2023, the technology was incorporated into the company’s transcriptomics and metabolomics, the process used to assess the routine safety tests. The method enables us to understand vocations and chemical signatures of proprietary bioingredients. whether a raw material with no historical usage data is critical or Ingredient safety and consumers GRI 416-1, 417-2 not for relevant toxicological components. In 2023, we also incorporated and used three new in vitro We are fully committed to the health and safety of consumers, biological models and a computational model that enables assessing 100% of our product and service categories. In 2023, we us to study, accelerate and innovate in safety assessments of had 11 significant product and service categories, all rigorously ingredients of natural origin, pursuing greater possibilities for assessed in terms of their health and safety impacts. This process the application of proprietary technologies to maximize their ensures that each product commercialized by Natura complies performance. with the highest safety standards, using safe ingredients in line 116 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America In our portfolio we only use ingredients that have been proven No animal testing to be safe in line with the international scientific community. The adoption of alternative methods to animal testing is a We ban any ingredients of concern to human and environmental Avon R&D teams employ a technological platform based on data health, going beyond regulatory prohibitions. We monitor science to advance in robust, integrated alternative approaches international lists of controversial ingredients and movements capable of supplying the highest possible volume of information among the scientific community and other influencers related to for safety assessments of proprietary raw materials. Moreover, strategic choice for Natura &Co Latin America. The Natura and these substances. the company has partnerships with research institutes and universities in Brazil and abroad to develop alternative methods The controversial ingredients banned by Natura include triclosan, for assessing product safety and effectiveness. parabens, phthalates, Glyoxal and Imidazolidinyl Urea, in function of human health and/or environmental safety concerns. Vegan products We also prohibit the use of any material that may be considered a portfolio is beeswax, used mainly in make-up, and which is microplastic (polymers and/or synthetic copolymers in particulate gradually being substituted. In 2023, 95% of the Natura portfolio The only non-vegan ingredient currently present in the Natura solid form, with a particle size lower than 5 mm, insoluble in water was vegan. and non-degradable), to prevent the risk of these components polluting rivers and oceans. There have been no cases of non-conformance and incidents with our products related to sanitary laws in the countries in which Natura has commercial operations in Latin America. You can verify the list of banned ingredients and details of consumer safety practices in the Databook Latin America. 117 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America and drive results in scientific development, innovation and technology. Natura Campus houses diverse collaboration formats. We invest in interconnected research areas active in the generation, growth and diffusion of knowledge and that deliver benefits for the company’s entire relationship network. In 2023, we expanded our strategic partnerships with some collaborative initiatives deserving attention, such as the partnership with Solubio and the Instituto SENAI de Inovação em Biomassa, aimed at developing solutions based on micro- organisms to boost palm production through socially and ecologically responsible innovations. Another was hosting the Packaging & Sustainability event, organized by the Instituto de Embalagens, at Cajamar in Brazil. This brought together representatives of diverse sectors engaged in enabling circularity in Brazil. Natura Startups Open innovation For over 20 years, we have believed in the collective purpose of Created in 2016, Natura Startups pursues solutions for the creating via networks, with open innovation projects executed company’s challenges by means of collaboration. Thousands of jointly with research institutes, universities, start-ups and large startups have been involved in this initiative. Its multiple points of companies worldwide. These initiatives enable diverse actors contact disseminate an innovation culture, the digital mindset, to connect with Natura’s challenges, fostering science and entrepreneurship, collaboration and promote agility across our technology through partnerships involving the private sector and different business areas, helping drive Natura’s organizational an extensive network of partners. transformation. The initiative is monitored and assessed using This is the reason for Natura Campus, a program that stimulates from the initial analysis to the contracting of approved partners. connection via networks to strengthen the innovation ecosystem In 2023, the project addressed 21 challenges in diverse areas, resulting in the conclusion of nine tests and interaction with over a start-up funnel indicator, which measures the entire process 118 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Singu: our first startup acquisition In 2023, we acquired our first startup. This is the home beauty digital service platform Singu. The company had already been a Natura investee initiative for two years. With the purchase, we assumed management of the company. The decision permitted the combination of major business fronts on this platform because a significant part of our Beauty Consultant network works with or is engaged in the beauty service segment (manicures, pedicures, massages, hairdressing). The platform brings these professionals closer to the end customer’s needs by putting them in contact and shortening distances. This direct contact gives the professional access to a much more inclusive level of income compared with working in a beauty salon. Check the results of Natura Startups in the Databook Latin America . 119 119 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index \ Latin Latin America America Natura &Co Latin America Culture: our employees’ journey GRI 2-7, 3-3 In 2023, Natura &Co Latin America reviewed its people and organization strategy, in line with the new moment in our business journey. Starting from the Organizational Transformation strategic pillar we determined five major focuses: 1 Develop and accelerate leaders, focused on proactive mindsets, innovation, entrepreneurship and orientation to economic, environmental and social results, in addition to the formation of a strong succession pipeline; 2 Guarantee the critical competencies necessary for the growth of the businesses by means of a strategy to acquire or develop key competencies; Natura &Co Latin America employees in our headquarters in São Paulo, Brazil In 2023, we achieved: Gender and race salary equitty in the region Living wage for 100% of our employees in Latin America Over 50% women in leadership positions 120 120 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America 3 Simple, agile and efficient organization: reduction in complexity Our team in detail GRI 2-7 by means of an organizational design, governance, decision In 2023, we reduced the headcount in function of the review making process, performance indicators and incentives that of the organizational design and the business and operational support current, combined and future businesses; simplification and integration. 4 Culture: we believe that this is a major enabler of strategy. We Latin America in numbers GRI 405-1 aim to provide clarity about our essence and the way we expect people to act: Our Way of Being and Doing Things. 5 The employee value proposition: In addition to a benefits package focused on the well-being and health of our employees and their families, we promote a diverse and inclusive work environment, with well-defined targets. The results of the Natura culture and people journey are already palpable. We achieved our target of having over 50% women occupying leadership positions in 2022 and maintained it in 2023. We reached equitable pay, eliminating any unjustified salary difference by gender for Latin America and by race for Brazil. We also guaranteed a living wage for 100% of our employees in 2023. We measure employee engagement by means of favorability index. In November 2023, the engagement survey showed 87% favorability, a 1 p.p. increase over 2022. GRI 2-29 Around 14,500 direct employee** >1% did not declare their gender 40% men 60% women 7,600 6,900 employees in Brazil in Hispanic America *These data do not take into account Holding company and Instituto Natura employees, or interns and apprentices. This total is accounted for as total employees, not as full time equivalents, and was not reported as an average during the course of the period. Further details and indicators in the Databook Latin America. 121 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Living wage In December 2023, we communicated the achievement of a living wage for 100% of our employees in Latin America – a target contained in the pillar “Defend Human Rights and Be Human-kind”, from our Commitment to Life. In establishing a living wage for employees, we are not only addressing economic questions, but also promoting human dignity and contributing to the elimination of inequality. The living wage is calculated based on a survey of the local cost of living and what is needed for a decent standard of living in a determined place, with normal working hours. This concept is different from that of the minimum salary, which is regulated by government and updated based on economic indicators and which frequently does not correspond to an updated decent standard of living. To guarantee a living wage throughout the region in which we operate, we assess all the amounts paid, including benefits, such as meal vouchers/allowances, and variables. The calculation is reviewed annually in the process of reviewing salary grades in each country. Talent development GRI 404-1 2023 was characterized by a transformation in education and training practices in our Learning Ecosystem. Training for the Sales Force*, including Natura and The Body Shop, was reported in this cycle, adjusting the scope to exclude France, the United Sates and Malaysia from the total training hours considered, focusing on Natura &Co Latin America. In addition to thematic workshops and cultural measures for leaders, we launched a language program and education subsidies, by means of partnerships and discounts for employees and their families. 108,295.38 hours of training BRL 2,902,396 invested in full time equivalent (FTE) training over 200 groups with workshops on Exceptional Results, Innovation Mindset and Our Business Model Leadership training Executive development, including directors and board members, is centered around the pillars of Well Being Well, focusing on fostering harmonious relationships with oneself, with others, and with the surrounding environment.In 2023, the Leadership Formation program was resumed with four meetings which addressed subjects such as strategy and the use of artificial intelligence in management. Moreover, a program was offered for the exclusive development of leaders who are successors to critical positions or who occupy critical positions to facilitate self-learning and self-direction of leaders in development and career plans, fostering a continuous learning environment. 122 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Diversity equality and inclusion GRI 405-1, 3-3 We intend to be a benchmark in affirmative actions and in attracting and retaining talent with diversity and advocacy in the key agendas of equality and inclusion. Our main instruments in this area are the Human Rights policy and the Diversity, Equality and Inclusion policy. We are also aligned with the Sustainable Development Goals (SDGs) established by the UNO. In a broad sense, our activities seek to promote gender equality, the inclusion of the disabled, while valuing sexual and gender diversity, promoting ethnic-racial equality and generational integration. We develop initiatives for our internal audience on the fronts of gender equality and inclusion of under-represented groups in management positions and the elimination of salary disparities by gender in our business. We continuously conduct awareness and education measures in these areas for our employees. The second edition of the Natura &Co Diversity and Inclusion Survey in 2023 revealed a 57% employee participation rate across the group in Latin Ameri- ca, marking an impressive 11% increase compared to the previous year. 123 123 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America In 2023, we promoted an education journey on racial diversity for Gender the Executive Board, involving subjects such as communication, We are signatories to the Women’s Empowerment Principles, a products, businesses, culture, compliance and people. UNO document that addresses gender equality in social activities to strengthen economies, drive businesses and improve the In Brazil, since 2018 we have had affinity groups related to under- quality of life of women, men and children. represented groups among our employees: Nós (Us - related to gender), Eficientes (Efficient - PwD), Raízes (Roots - color and We are also part of another UNO initiative, the Coalition for ethnic origin-race) and LGBTQIA+. In the other Latin American Ending Violence against Women and Girls from the Unstereotype countries we have employee Diversity Committees that address Alliance, a platform that seeks to eradicate gender stereotypes different areas according to the reality in each country. in all media and advertising contents. We participate in groups dedicated to this subject in Brazil, such as Movimento Mulher 360, The company’s overall targets for 2024/2025 include a minimum a business initiative to promote female economic development. representation of women in leadership positions in Latin America of 50%; elevating the percentage of black people in management Salary equality positions to 25% by 2025, and having a work force with 40% In 2023, we achieved gender and race salary equity in the region black employees by 2025 in Brazil. Our previous commitment and in Brazil. This means greater equality and a fairer work of including 6.2% disabled people in our work force in Brazil has environment, incentives for diversity and inclusion, motivation, already been achieved, having reached 6.25% in 2023. These performance and talent retention. To do this, in conjunction efforts reflect our medium to long-term commitment to create a with Mercer, a leading human resources consultancy, we have truly inclusive and diversified work environment. developed annual studies on salary equality in the group, encompassing over 15 individual factors, such as salaries, positions, level of experience, length of time in function, performance, country and, among others, gender and race. The first initiatives to reduce the differences identified took place in 2021. Since then, we have invested BRL 6.6 million and applied corrections for almost 700 people to eliminate non explainable salary differences. 124 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Race We trained internal procurement teams and initiated a Avon is the precursor in combating racism in the group, with process review to promote greater equality in the company’s the launch of its anti-racist commitment, “Black lives matter” supply chain. We also established a partnership with the in 2020. This led to a series of actions such as the global study Empreendedores Pretos platform, aimed at including black of the conjuncture which gave rise to the #EssaéMinhaCor suppliers. movement and the development of makeup products that include tones and sub-tones of black skin, and the DIVA (Diversity In 2023, we developed the first Anti-racist Communication + Avon) project to retain and develop black women. In 2022, Manual, focused on promoting not only practical guidelines, the Natura Anti-racist Commitment was launched, with targets but also literacy in the ethnic-racial area in the brand. Going that impact the business as a whole, including employees beyond including black, mixed race and indigenous people in and consultants, encouraging progression in professional our communication, the purpose is to represent new aspirations development. and new narratives created by and for these people. It is our understanding that combating racism involves the Disabled people adoption of anti-racist measures by the whole of society, we The installations of the Natura plant in Cajamar (SP) were address actions directed at all stakeholder groups. Regarding conceived incorporating accessibility in 2001. The São Paulo our employees, we developed affirmative actions on different Distribution Center (from 2013) was conceived especially to fronts to guarantee equality in the inclusion of black people include employees with hearing and intellectual impairment. in selection processes at all levels, such as the program The sorting lines adopt picking by light technology, with the CorageNatura, for trainees, Avante, focused on career use of lights to indicate the tasks to be executed intuitively, acceleration, and an intern program with at least 50% of the facilitating product sorting by disabled people. places reserved for self-declared black university students. 125 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America We offer our employees learning trails and workshops on self-knowledge, emotional and relationship intelligence and a proactive professional stance. Among other accessibility initiatives, we implemented a godfather program for hearing impaired persons, which included training in the Brazilian sign language, Libras, and training for managers and employees. Moreover, we provide a Libras translation platform for employees, that was used for over 300 hours, demonstrating the organization’s strong commitment to inclusion and accessibility. We conduct inclusion laboratories in partnership with Fundação Inclúyeme - a social organization that connects disabled people with job vacancies at companies committed to building inclusive and equitable workplaces - and with the Inter-American To combat discrimination, the company ensured that all Development Bank (IDB), to improve services and employability employees would undergo compliance training based on our for the disabled in the entire region. 106 people were trained in Code of Conduct, addressing areas such as racism, capacitism, Mexico, Peru, Colombia, Argentina, Chile, Ecuador and Venezuela. LGBTQIA+phobia, and other forms of discrimination. These efforts are aimed at guaranteeing a safe and inclusive workplace for all. LGBTQIAP+ In addition to encouraging hiring, we guarantee the right to use Corporate Citizenship the chosen name. For 15 years, we have provided healthcare Following the example of the Conscious Vote campaign held benefits for LGBTQIA+ couples in our headcount, of which in Brazil in 2022, in 2023 we implemented the “Tu voto suma: approximately 13% declare belonging to this group. We strive to Participar hace la Democracia” initiative in Argentina, in which we advance in processes and systems for non binary practices that fostered Natura and Avon consultant and employee participation cover the full range of gender diversity. in the presidential elections held in October. 126 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Occupational health and safety We offer a series of occupational health services, ranging GRI 403-1, 403-2, 403-3, 403-4, 403-6, 403-7 from medical examinations to first aid programs, aimed at Our commitment to occupational health and safety is protecting the health of our employees, preventing accidents reflected in the implementation of an extensive management and promoting quality of life. We also have programs that go system complying with legal requirements and international beyond occupational health services, including supplementary standards such as ISO 45001, as well as Brazilian Ministry of healthcare and dental services, psychological assistance, well- Labor and Employment regulations. This system, which covers being programs and disease prevention initiatives. We also all employees, company workplaces and activities, including offer life insurance and private pension programs. This holistic Natura, Avon, and The Body Shop, as well as service providers, approach underscores the importance of health and well-being. is validated by independent external audits, guaranteeing safe practices and well-being. The company not only complies with regulations and international standards, but goes beyond, promoting a responsible safety culture that covers all aspects of occupational health and safety. We adopt a proactive methodology for identifying and assessing work-related risks, addressing risks in a variety of contexts, including outside our direct operations. Health and safety training is extensive, ranging from the induction of new employees to specific training. We also promote an open communication policy, enabling employees to report hazards without fear of reprisals. This approach ensures the continuous improvement of the health and safety management system, reducing risks and promoting a safe workplace. See all the Natura &Co Latin America occupational health and safety indicators in the Databook Latin America. 127 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Value chain management GRI 2-6, 2-23, 2-29, 3-3 Operating in the consumer goods and agro-industry sectors, we engage an extensive value chain, ranging from inbound and outbound logistics, operations, marketing, sales, services, infrastructure, human resources management through technology development, procurement, raw materials, suppliers, distribution to product and service use and end of life, sustainability, communications and institutional and government The updating of our Commitment to Life includes targets for the entire ecosystem: reducing greenhouse gas emissions (scope 3) by 42% by 2030, increasing the purchase of Amazonian inputs fourfold compared with 2020 and critical chains free from deforestation and conversion of native vegetation. 128 128 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America We have close, long-term relations with our suppliers, sharing to enhance relations. Moreover, an ESG (Environment, Social and the challenges and driving the organization’s purpose Governance) assessment was conducted with suppliers representing throughout the value chain. These activities are guided by the 80% of the total procurement spend, aimed at improving Natura &Co Declaration of Human Rights, which directs orientates management of the chain based on sustainability criteria. the assessment of risks of violations throughout our supply structure, including agricultural and factory workers, local communities, Our relations with the supply chain are oriented by the Supplier Code women, minority groups, temporary workers, indigenous of Conduct, which sets forth guidelines that underpin the Natura &Co populations and NGOs. Additionally, we seek the certification and full commitment to negotiating ethically with these partners. Adhesion traceability of critical chains, aimed at generating positive impact, as to the rules and principles is mandatory for the group’s supply well as reducing and mitigating negative impact. chain. The subjects covered by the code include anti-corruption, sustainability, ethics and integrity, decent working conditions and Our way of doing business also includes engaging best environmental practices. our suppliers, in line with science-based targets (SBTi), in addressing climate change and the loss of biodiversity. The harmonized Global Procurement Policy requires that suppliers comply with all relevant policies and procedures, including the The updating of our Commitment to Life includes targets for the Supplier Code of Conduct. The organization recognizes the entire ecosystem: reducing greenhouse gas emissions (scope 3) by existence of risks associated with child labor and the exposure 42% by 2030, increasing the purchase of Amazonian inputs fourfold of young workers to hazardous working conditions in its value compared with 2020 and critical chains free from deforestation and chain, as well as the risk of forced or compulsory labor in its global conversion of native vegetation. supply chain. For this reason, organizational policies are aligned In 2023, we spent BRL13.8 billion on purchases, with a chain of 7,665 Guiding Principles on Business and Human Rights and the ILO suppliers, of whom 364 accounted for 80% of the amount spent. Labor Standards, encompassing due diligence, application of Analysis of the segmentation of strategic suppliers takes into account the precautionary principle and respect for human rights, with innovation, sustainability and risk. Natura &Co maintains close emphasis on the non toleration of child and forced labor. Further communication with critical suppliers, sharing strategies, future plans information about this subject and critical chains in the link. and good practices, and conducts an annual satisfaction survey GRI 408-1, 409-1 with intergovernmental instruments such as the United Nations 129 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Verification of supplier adherence to the Global Code of Conduct In 2023, we worked on overcoming two major challenges identified is conducted through assessment, positive engagement and the and monitored in accordance with our supplier risk matrix. One of promotion of continuous improvement via the Embrace Program. these is the dependence of some Avon suppliers in Latin American Local suppliers GRI 204-1 countries. In Argentina and Mexico, for example, there were suppliers that depended on the company to sustain and enable In 2023, 46% of Natura &Co Latin America purchases were from local the continuity of their businesses. During the course of the year, we suppliers, that is, ones located at less than 80 km from the operation, sought to introduce measures to ameliorate this situation, aimed in accordance with criteria adopted by BCorp, among acquisitions at establishing healthier commercial relationships. Another factor made by the most important units - Cajamar (SP), Benevides requiring attention was logistics. We worked on preparing all our (PA), Interlagos (SP, sold recently), Moreno (Argentina) and Celaya partnering freight operators to achieve the high quality and service (Mexico). Specifically in the case of Natura in the region, there was levels adopted by Natura. an important increase in this figure, which rose from 49% in 2022 to 54% in 2023. In 2023, we evolved in the global integration of procurement processes. In Waves One and Two of the Natura and Avon business We prioritize relations with local suppliers, particularly in the combination in Latin America, the procurement area was focused acquisition of Amazonian biodiversity ingredients for Natura on seeking cost synergies between the brands, transforming products. This involves working closely with agro-extractivist this operational integration into a driver to boost efficiency. By cooperatives, traditional peoples and communities, and family combining volumes from the same supplier for both brands, it is agricultural producers, establishing commercial relationships possible to economize and ensure higher standards in deliveries, that include ethical supply and regenerative practices, quality and efficiency in the chain. guaranteed purchases, benefit sharing from the use of genetic heritage and traditional knowledge, as well as positive social and environmental impact. These practices are deemed fundamental for strengthening local cooperatives and associations, economic diversification and promoting the sustainable development of the company’s regions of activity (further information in Ethical and 149). responsible sourcing, on page 149). Further information on local suppliers in the Databook Latin America. 130 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Supplier socio-environmental assessment GRI 308-1, 308-2, 414-1, 414-2 Through the Global Supplier Approval Policy, launched in 2022, pertaining to responsible purchases, we established criteria for conducting audits in areas such as human rights, decent working conditions, diversity and inclusion and social responsibility. Upon identifying some frailty or non-conformance, we we undertake remediation measures to help the supplier adapt. In cases where the contract must be interrupted, the company undertakes tracking measures aimed at protecting the partner’s employees. In 2023, 219 audits were performed and 22.88% of new suppliers were screened for social and environmental criteria. GRI 308-1, 414-1 Embrace Program GRI 2-29, 308-1, 308-2, 414-1 We aspire to guarantee quality and long-lasting relationships with our suppliers, creating value for society and for the planet. By means of the Embrace Program, we develop our supply chain, as well as mobilizing it to promote sustainable practices. The program, which monitors supplier performance in an ethical and transparent manner, is based on six pillars: quality, service, innovation, competitiveness, capacity, and Commitment to Life. There is an annual award to celebrate the power of these relations, to thank suppliers for their efforts and their commitment to the value chain. See details on our projects and indicators related to managing agro-extractivist communities and suppliers in the chapter Biodiversity and Nature (page 142). Suppliers in critical chains participate in specific events in which Natura &Co shares its strategy, plans for the future and best practices. GRI 2-24 131 Sustainability Vision 132 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Sustainability vision GRI 3-3 In light of the escalating global socio- environmental imbalances, simply striving to maintain existing resources to mitigate further depletion of the planet, as traditionally perceived in sustainability, is no longer adequate. Instead, there’s an urgent need for businesses to adopt a more transformational impact agenda, focusing on restoring what has been degraded or permanently lost due to human actions. This approach is underpinned by the concept of regeneration, emphasizing the imperative of actively replenishing and revitalizing our ecosystems and communities. Commitment to Life targets up to 2030 and the Natura Vision 2050, guiding the company’s upcoming decisions. The regeneration strategy reconnects with one of our beliefs registered over 30 years ago, and with the Natura Reason for Being: “Well Being Well”. This is the harmonious relationship of the individual with himself as the definition of “well-being”, and the empathetic, successful and pleasurable relationship with others and with nature as the expression of “being well”. Many of the initiatives undertaken by Natura over recent decades reflect regenerative practices, including the choice of the direct selling model and the involvement with traditional peoples and communities and family smallholders in the Amazon, grounded in the social bioeconomy. A recent example is the Biōme line of personal care products. Doing business regeneratively goes beyond practices applicable Made with palm oil produced in agroforestry systems that the to agricultural production and the reclamation of soil and forests. company started to develop over 15 years ago with Embrapa Natura &Co Latin America believes that human and social factors (Empresa Brasileira de Pesquisa Agropecuária) and the CAMTA are indissociable from environmental challenges and are essential cooperative (Cooperativa Agrícola Mista Tomé-de-Açu), changing for a new strategy based on regeneration. This is a course we the reductionist viewpoint that palm can only be produced by have initiated and linked directly with the new Natura &Co monoculture. 133 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Biōme: products for regeneration At the end of 2021, Natura entered the solid cosmetics market with Natura Biōme, currently only available in Brazil and Chile (e-commerce and retail). With a product portfolio for hair and skin care, the brand was launched with the manifesto of rethinking the present to recreate the future. The main Biōme ingredient is palm oil obtained from the first agroforestry system in the world for the production of this ingredient, the Palm Oil or Dendê AFS. This initiative with the participation of Natura in Pará, brings the cultivation of this oilseed close to its original environment in the forest, through the association with diverse plants in the production system. The line also has plastic free recycled and recyclable packaging. The Biome packs were developed with recyclable and recycled post-consumer paper with an internal protection made of biodegradable cellulosic film made from renewable sources. To store or transport the bars after they are opened, the brand commercializes an accessory with an exclusive design produced in partnership with the Californian startup Mango Materials, which employs an original technology that captures methane gas and transforms it into bioresin, turning a gas potentially harmful to the environment into a compostable and biodegradable material. 134 134 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Social Regeneration: what it is and how we apply it GRI 3-3 “Social Regeneration” is a material topic for Natura &Co Latin America’s management. Positive impacts on communities involved in the actions and projects developed by Natura are: increases in income and improvements in education, diversity, health and well- being. In parallel, the company monitors potential negative impacts that could arise, such as not achieving a living income and the risk of violations of human rights in the supply chain: harassment, discrimination, minors’ and community rights, and the right to a healthy environment. Commitment to Life: target updates in Latin America The review of the Commitment to Life resulted in a focus on Latin America, underscoring the force the region represents for our businesses, especially after the arrival of Avon. Currently, the group brands operate in 14 Latin American countries, accounting for 76.5% of Natura &Co net revenue and 66% of its employees. We understand that the business unit’s potential for impact – and responsibility – should be leveraged by more ambitious targets. What we changed We evolved in the specificity of some commitments, and we recalibrated and added some targets to make them more challenging. We approved our short-term Net Zero targets in accordance with the SBTi (Science Based Targets initiative) and took an important step towards regeneration with specific We adopt policies and practices that go beyond legal commitments to certify Natura &Co ingredients. requirements. We participate in key social initiatives and pursue a leadership role in the sector, defending actions and public policies aligned with the company’s positioning. The Sustainability and Institutional and Government Relations areas are responsible for managing this topic. Stakeholder engagement, involving advocacy, communication, participation and cooperation provided support for Natura’s actions and helped inform about the effectiveness of these measures. In 2023, we increased the number of metrics to monitor our progress towards the vision 2050 from 31 to 37. See some of the new commitment and target highlights (further details in the full version of the updated document, available here): 135 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Address the Climate Crisis and Protect Biodiversity Adjustments in the carbon targets to adapt to the premises defined by the SBTi (Science Based Targets initiative). As a result, the 2030 commitment becomes reduce net scope 1 and 2 greenhouse gas emissions by 90% and decarbonize 42% of our value chain for scope 3 emissions; prioritizing the acquisition of credits from projects in the Amazon, especially involving agro-extractivist communities. Defend Human Rights and Be Human-kind • Reach 25% black people in management positions in Brazil by 2025 and 30% by 2030; • Increase the Beauty Consultant HDI by 10%. Embrace Circularity and Regeneration • Increase purchases of Amazonian social bioeconomy inputs fourfold compared with 2020; • Generate BRL 4 in positive socio-environmental impact for each BRL 1 in revenue. The renewal of the Commitment to Life launch event on September 5, 2023, at the venue Casa Natura Musical, in São Paulo, Brazil. 136 136 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Our targets in Latin America Indicator Commitment Net zero emissions, reaching 1.5°C in line with SBTi criteria in our own installations (90% reduction in scopes 1 and 2 by 2030) before the UN commitment Target deadline Natura &Co Latin America 2023 Status 2050 -37% reduction (Reduction vs 2020 baseline ). 42% reduction in greenhouse gases throughout our value chain (scope 3), enhancing engagement with our suppliers and consumers 2030 -29% reduction. Climate Transition Adopt the Science Based Targets initiative, SBTi, for all the companies, scopes 1, 2 and 3 2023 The holding company’s short-term science-based targets were approved in 2023 and cover our Natura &Co Latin America operation, affirming alignment with the 1.5°C target. Continue offsetting 100% of the remaining Natura &Co Latin America emissions, acquiring at least 50% carbon credits from the Amazon, as a priority from agro-extractivist communities 2030 33% Contribute to the protection and/or regeneration of 3 million ha of Ama- zon forest (from 2 million ha in 2020) 2030 2.2 million hectares. Increase to 45 agro-extractivist sourcing communities (from 34 in 2020) 2030 44 communities Protect the Amazon Contribute to the bioeconomy using innovation to develop 55 Amazonian biodiversity ingredients (from 39 in 2020) Increase purchases of Amazonian social bioeconomy inputs fourfold compared with 2020 Double the funds shared with our communities (compared with 2020) Engage 20 million people per year in actions linked with the Living Amazon Forest Cause Work towards getting countries to cooperate with each other to es- tablish harmonized rules for access and benefit sharing, in particular regarding traditional peoples and communities 2030 2030 2030 2030 2030 Assess and report our impacts and dependencies regarding global biodi- versity by 2025, based on recognized international standards 2025 Biodiversity Have 100% of our critical supply chains free from deforestation and con- version of native vegetation, with independent verification, by 2030 * 44 ingredients BRL 35.31 million. BRL 42.82 million. 62 million people. The commitment to promote a multilateral mechanism related to ABS (Access and Benefit Sharing) is already expressed in our Biodiversity Policy relaunched recently. We are mapping partnering organizations. In 2023, Natura &Co Latin America initiated its journey to map and report on the nature-related risks and dependencies of its businesses, employing Task Force on Nature-Related Financial Disclosures (TNFD) methodology. The methodology for this recent commitment will be defined in 2024, and we will seek strategic partners to implement independent verification. *Final deadline: by 2025 for direct purchases of palm, soy, paper, and alcohol. ** final deadline by 2030 for direct purchases of palm, soy, paper, alcohol and cotton Further information in the Databook Latin America. 137 137 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Indicator Commitment Target deadline Natura &Co Latin America 2023 Status 50% of women occupying senior leadership positions at Natura &Co by end of 2023 Equitable salary: eliminate non-justifiable salary differences from 2023 Equitable salary: eliminate non-justifiable salary differences from 2023. - - - 50.5%. -0.8%. -0.11%1. Our People Increase under-represented groups to 30% at management levels 2030 Reach 25% black people in management positions in Brazil by 2025 and 30% by 2030; 2025 2030 At the minimum, a living wage for all employees from 2023 Increase the consultants’ human development index by 10% Improve social progress in agro-extractivist communities, generating measurable impacts in a living wage, health and well-being, education and civic awareness Encourage and facilitate public participation in our network, as a priority in the causes related to the Amazon, education, women’s health and violence against women and girls Our broader network - 2030 2030 In 2023, the mapping of data to define under-represented groups was begun. These will include black and indigenous people, LGBTQIAP+, the disabled and others, in accordance with the local context. 12.14%. In Brazil, efforts are concentrated on increasing inclusion and promoting the advance of the black population, with represents the majority of the population, and to achieve greater coverage for racial self-declaration. 100%2 Further information from page 92, Relationship Selling. Beginning in 2024, we will customize the Community Social Progress Index (IPS). 2030 Further information on pages 161 to 164 and on page 127. Promote the human rights of our agro-extractivist communities, includ- ing indigenous and traditional peoples 2030 Certification and/or full traceability for critical supply chains Human Rights Full certification – palm oil Full traceability - Mica Full certification - Paper Full certification - Alcohol Full traceability – Soy Full traceability – Cotton Traceability and/or full certification for critical supply chains in Latin America (including deforestation and free from conversion) 2025 2025 2025 2025 2025 2025 2025 2030 In addition to UEBT certification, we published the review of the Social-Biodiversity Policy, which includes clear guidelines on relations with traditional and indigenous communities. Further information on page 141. In 2022 we approved and published specific policies for each one of the materials considered critical for Natura &Co (https://www.naturaeco.com/cadeias- de- suprimento-críticas-políticas/). 87.5%. 98.5%. 80%. 78.8%. 86.7%. 92.6%. The expansion of monitoring of critical chains for Latin America will be defined in 2024. Further information in the Databook Latin America. 1 Data reflects the results of our annual pay equity study. For more information on the methodology, see pages 90 and 91 here. 2The parameter comprehends the necessary income for a person to be able to meet basic needs such as food, rent, health, education,l and among others. The calculation takes into account guaranteed payments and food vouchers. All employees with regular contracts in the base year 2023 are taken into account, except interns and young apprentices. 138 138 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Indicator Commitment Target deadline Human Rights Advance the process of identifying, preventing and mitigating human rights risks in the operations and the entire supply chain by 2027; ensure engagement with stakeholders who are affected, promoting reparations and using our influence for positive impact 2027 Natura &Co Latin America 2023 Status Based on the foundations of our declaration of human rights, in 2023 we started to improve our approach in line with the United Nations Guiding Principles on Business and Human Rights. Active engagement with stakeholders is essential in these efforts, promoting access to reparations, and harnessing our influence for positive change. To bolster our efforts, we are developing a dynamic in-house risk mapping exercise with specific assessments of blind spots identified. We are making progress in the identification of the main risks of impacts to human rights and the prevention and mitigation of these risks in our value chain. Packaging Circularity Formula circularity Regeneration 50% of all the plastic in our packs must have recycled content (in weight) 2030 13.1% Packaging materials will be 100% reusable, refillable, recyclable or compostable. 2030 87.8% Offer collection schemes in the main markets in which suitable recycling infrastructure does not exist 2030 We understand that recycling effectively occurs when we ally product design with existing quality local infrastructure to guarantee the adequate collection, sorting and treatment of the waste. In 2023, we initiated a mapping exercise that will help us to start strengthening local recycling chains and enable adequate collection and disposal systems where they do not exist. 95%+ natural or renewable ingredients for Natura 95%+ biodegradable formulas 2030 2030 94.8%. 97.1%. 100% of new formulas to have lower environmental footprints, measured by life cycle analysis (LCA) 2030 Work in partnership to build awareness, capability and regenerative solutions which transform systems and deliver positive environmental and social impact, enabling life to thrive 30% of the main ingredients supplied by the communities/smallholders that employ regenerative practices (verified/certified by external third-parties) 100% of the volume of at least two of the main commodities in our busi- ness produced using regenerative practices 100% of communities/small producers to adopt ethical biotrade and regenerative practices to produce our key ingredients Generate positive socio-environmental impact of BRL 4 for each BRL 1 of reported revenue 2030 2030 2030 2030 2030 In line with the strategy of our holding company, in the last two years we have developed an internal Life Cycle Assessment (LCA) tool. In 2023, this underwent a testing and learning phase which enhanced our data base for improved assessment of the environmental impact of local value chains. In our regeneration journey, we are reviewing the company’s vision, taking into consideration social and environmental perspectives, a process which should extend throughout 2024. Moreover, as part of this process, in 2023 we undertook an alignment process with the UEBT for Regenerative Certification, derived from Ethical Sourcing Certification. We also prepared two case studies using the new methodology (Palm Oil and Brazil nut AFS). We are validating the methodology, with a view to beginning to apply it in 2024. To strengthen our commitment to protect biodiversity, Natura is participating in the development of the UEBT regenerative module. This module underwent a pilot test in two supply chains in 2022 and 2023. BRL 2.7 (according to the IP&L calculation). Further information in the Databook Latin America. 139 139 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Biodiversity and Nature GRI 2-6, 2-23, 2-29, 3-3 The future of the planet depends on an integrated approach to climate, biodiversity and human rights. Aware that climate change and the loss of biodiversity provoked by human activities pose a real threat to all forms of life on Earth, we act as agents of mobilization and cooperation through partnerships that generate positive transformations. We advocate political action at all levels - from global to local - that transforms current models of development so that trends that accelerate climate change and the exacerbated loss of biodiversity may be reversed. 140 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Highlights and advances in 2023: from commodities in the supply chain to the direct operations. • We relaunched the Natura &Co Latin America Biodiversity It also reflects our activities with communities, particularly in Policy • We established our first supply chain in the Peruvian Amazon • We started up the operation of the Amazonia Viva financing mechanism • We impacted 44 agro-extractivist communities and suppliers with total funding of BRL 46 million, of which BRL 42.8 million for communities in the Amazon • We launched the Natura &Co Regeneration Strategy Biodiversity Policy In 2023 we relaunched our Biodiversity Policy, expanding its guidelines for decision making and for the implementation of actions that impact our relationship network. The standard also offers clarity on how to effectively disseminate our values and commitments regarding biodiversity, providing guidance on the Amazon, as well as benefit sharing and product research and development. Although they have specific approaches to biodiversity, Avon and Natura will advance hand in hand on a regenerative journey involving people and nature. There are seven key areas of activity in our value chain: • Science and Technology; • Formula and Packaging Development; • Relations with Traditional Peoples and Communities • Ethical Sourcing with Regenerative Practices; • Benefit Sharing and Incentives for Ecosystem • Services; • Purchase of Inputs from Private Producers or Companies; • Direct Operations; and • Communication and Marketing. the most impactful ways to communicate and uphold these Managing the Biodiversity Policy is the responsibility of the principles. Our aim is to drive transformative change in the Sustainability area. The Sustainability Governance Committee for relationship between people and biodiversity in response to the Latin America oversees strategic direction in this area, as well as call for action from the Kunming-Montreal Global Biodiversity tracking results to ensure its application in all pertinent business Framework for 2050, adopted in 2022 during the Convention on processes. Biological Diversity (COP15). The policy aims to guide the company on a harmonious journey involving people and nature, expanding its scope ranging 141 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index \ Latin America Biodiversity-related impacts and dependencies To help map risks and opportunities related to biodiversity and natural capital, we undertook an initial steps The Amazon: people and nature in 2023 to comply with the parameters of the Taskforce on The Amazon represents our main platform for innovation and for Nature-related Financial Disclosures (TNFD). generating positive impact. This essential connection between We made a diagnosis for the application of the methodology in include promoting environmental conservation and regeneration, Natura &Co Latin America, in order to address the new target of the sustainable use of biodiversity and the implementation of fair and reporting our biodiversity-related impacts and dependencies equitable benefit sharing. Our activities seek to generate benefits, by 2025, based on recognized international standards, principally for the agro-extractivist communities with whom we published in the Commitment to Life. maintain relations through initiatives aimed at conserving the forest, biodiversity and our business model orientates our guidelines, which promoting a low carbon economy and social inclusion. To create science-based targets, we network with partners such as the UEBT (Union for Ethical BioTrade), a non- In 2023, we advocated the need for harmonizing the rules on benefit profit organization that defines practices of respect for people sharing and access to Amazonian biodiversity with governments and biodiversity, SBTN (Science Based Targets Network), which and civil society at the level of Latin America. The goal is to establish aims to transform economic systems and protect common global normative frameworks that permit the development of transnational goods; and BfN/WEF, a global coalition comprising Business for research and chains for the supply of Amazonian biodiversity Nature (BfN), the World Economic Forum (WEF) and the World actives, with transparent and fair rules that acknowledge the rights Business Council for Sustainable Development (WBCSD). of the traditional peoples, recognize their knowledge and expand opportunities for development and income generation based on the standing forest bioeconomy. These activities were more prominent during the Amazon Summit and its preparatory stages, with the subject addressed in the Belém Charter, published at the end of the event in August. The document was signed by the eight nations that make up the Amazon Cooperation Treaty Organization (ACTO): Brazil, Bolivia, Colombia, Ecuador, Guyana, Peru, Surinam and Venezuela. 142 142 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America The Amazon is the major source of biodiversity in the world and has a population estimated at around 38 million people. Approximately 28 million of these inhabitants live in Brazil. There is great potential for the development of sustainable chains of Amazonian biodiversity inputs that generate income for the local population and stimulate preservation, of key importance in the global sustainability agenda. In this respect, we actively seek to share the experience acquired by Natura in its more than 20 years of working in the region with Brazilian authorities. We have identified the more promising crops in terms of demand, we have shared technical data and information about equipment and machinery that optimize production and improve product quality, as well as underscoring needs in research and development, agricultural assistance, access to credit and infrastructure that that national and state governments could work on with effective impact on people and the environment. Documents such as Nova Indústria Brasil (New Industry Brazil) and the Ecological Transition Plan incorporate positive advances in these areas in the public agenda for the coming years. Similar work has been done in Columbia, given that Natura’s recent experience with cupuaçu production has shown that many of the challenges are the same. Also Cupuaçu fruit from Colombian Amazon 143 143 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America in Colombia and resuming the vision of integrating chains and research, we signed a new technical cooperation agreement with Sinchi. Natura Amazonia Program GRI 3-3, 203-1, 413-1 The implementation of the Natura Amazonia Program in 2011, made it possible to scale up actions in the region. Our initiatives are aligned with the mitigation of the effects of climate change and seek to staunch the loss of the biome’s biodiversity in line with science-based targets. With this vision, we seek to transform socio-environmental challenges into business opportunities and sustainable local development. Our strategy in the Amazon region is based on three pillars, in addition to Advocacy and the engagement of our network for the Amazon: • Science, technology and innovation: a research and development strategy to increase the use of Amazonian vegetable inputs and social biodiversity ingredients in our portfolio; • Social biodiversity production chains: a relationship strategy with agro-extractivist communities and family smallholders, oriented to the generation of work and income and their social and economic development; • Institutional reinforcement (sustainable territories): networking with a view to consolidating the bioeconomy, leveraging socio-economic prosperity for related communities and territories and strengthening environmental conservation and regeneration. 10,191 families in the Amazon (from a total of 11,713) 44 Amazonian bioingredients 44 bioactive supplier communities in the Amazon region (from a total of 51 communities) 94 supply chains in the Amazon that harvest bioactives respecting the forest’s limits and the harvest calendars, as well as local ways of life BRL 42.8 million in funds allocated to communities / territories in the Amazon in 2023 We contribute to the conservation of 2.2 million hectares of forest by means of our business model Certified production chains, with verification by independent third-parties, such as the UEBT, with a focus on ethical sourcing and regenerative practices; In 2023, Natura established its first supply chain in the Peruvian Amazon for the supply of cupuaçu butter. A total of 206 families work together to supply this ingredient. The Colombian front supplying this input, which was initiated in 2022, continues to gain strength. 144 144 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Supplier communities GRI 2-29 Our business is oriented to the use of natural ingredients and bio-ingredients coming mainly from Amazonian social biodiversity, sourced and developed ethically and sustainably, with respect for people and for biodiversity. In 2023, we shared BRL 42.8 million in direct funds for 44 communities Our research model values the traditional and ethno-biological the Amazon every two years. The survey findings in 2023 knowledge of local peoples and communities, promoting showed a loyalty rate of 48%, indicating a recovery from pre- conservation, regeneration and the sustainable use of pandemic levels, after a drop in 2021 due to the restrictions biodiversity. imposed by Covid-19. The goal for the next cycle is to exceed We conduct loyalty surveys with supplier communities in Upon purchasing raw material, we establish a fair price for a loyalty rate of 50%. the inputs jointly with the cooperatives and groups of family 2023 was also important for the expansion of the Natura social smallholders, incentivizing the maintenance of the standing biodiversity supply chains in Latin America, with the start-up forest together with the communities. We promote training to of the supply of cupuaçu butter from the Peruvian Amazon. strengthen these communities, in particular in organizational In parallel there were advances in the cupuaçu chain in the management and development. Additionally, we incentivize Colombian Amazon, with efforts aimed at generating capacities best stewardship practices, sustainable agriculture, and in the field and monitoring the producers. occupational health and safety. We do not conduct operations with the potential for negative impact on biodiversity supplier Benefit sharing communities. GRI 413-2 In our relationships with traditional communities and family smallholders, we adhere to the principle of sharing monetary We have the target of ensuring that 100% of the agro- and non-monetary benefits as a means of maintaining fair extractivist communities and family smallholders in our relations between the companies that work with biodiversity social biodiversity chain, in addition to ethical supply, adopt and the supplier communities. The Convention on Biological regenerative practices by 2030. Diversity (CBD), to which we are signatories, stipulates that 145 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America that use genetic heritage or the traditional knowledge associated with it for commercial purposes should return part of the benefits generated to the traditional peoples. Natura prioritizes payment of benefit sharing directly to the communities to ensure autonomy in management, to promote environmental conservation and the sustainable use of biodiversity, with a view to strengthening the production chain and socio-economic development, while valuing and bolstering the communities’ way of life. Social bioeconony in practice GRI 203-1 See some of the projects the Natura brand engages in to enable, enhance or expand supplier community operations: • Construction of the first community essential oils agro- industry in the Brazilian Amazon, in Santo Antonio do Tauá, with the Aprocamp association (Associação de Produtores e Produtoras Rurais da Comunidade de Campo Limpo Santo Antonio do Tauá), in the state of Pará, with support in training. • Central de Serviços da Amazônia no Brasil - the partnership between Natura, the cooperative Camtaua (Cooperativa Mista Agroextrativista de Santo Antônio do Tauá) and the German company providing technical cooperation in sustainable development Deutsche Gesellschaft 146 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America • für Internationale Zusammenarbeit (GIZ), enabled the cooperative’s governance and commercialization strategies. development of crushers, pulpers and sorting tables for Project activities will start up in 2024. murumuru, tucumã and andiroba kernels. The initiative integrates traditional knowledge with technology for • In Peru, by means of a supply contract established with the creation of equipment that boosts efficiency and Candela, a local organization that works with social production capacity. Created in 2023, the center has become biodiversity value chains, the first batch of cupuaçu butter, a benchmark for the processing of social biodiversity totaling 26.46 tons, was shipped in 2023. More than 200 family ingredients. The communities’ income increased from BRL producers from the Madre de Dios region participated in the 400,000 in 2022 to BRL 2.5 million in 2023. The center also project. As a result, Natura is consolidating its plan to maintain enabled the implementation of a circularity project to make a presence in the three strategic countries in the region (Brazil, use of the energy value of over 70 tons of husks, that were Peru and Colombia), as well as in Ecuador, and is continuing to used to fuel industrial boilers in Natura’s Ecoparque. strengthen its operation in the region. • In 2023, the RECA cooperative (Cooperativa de Reflorestamento Econômico Consorciado e Adensado) • By means of a project in partnership with the Instituto Sinchi, funded by the UK-Pact program, interchanges between obtained tax exemptions for the commercialization of producers and researchers in Colombia and Brazil were cupuaçu butter, generating greater value for the producers. organized, was well as training in best production practices The cooperative also approved a project with Funbio in the field, agro-industrial processing and meetings with (Fundo Brasileiro para a Biodiversidade) to strengthen social community organizations. biodiversity production arrangements in the value chains of inclusive and sustainable agroforestry systems in the Ponta do Abunã region, in the states of Acre, Amazonas and • Natura supported the Agrosolidaria Florencia association in Colombia with assistance in adjustments to machinery Rondônia in Brazil. The purpose is to enhance the income and to boost processing efficiency, to build a nursery for the quality of life of family smallholders by means of technical production of agro-forestry essence seedlings, to increase accompaniment in the field, stewardship, the recovery of agro-forestry system growing areas and to strengthen agroforestry systems and the implantation of new production technical assistance and support teams in the field. These areas. Moreover, the project is aimed at strengthening the measures are designed to drive a gradual increase in the 147 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America • volume of cupuaçu butter supplied, as well as to strengthen the social arrangement with producers involved in the value Sustainable Territories GRI 203-1 chain. Palm Oil AFS To drive focus on sustainable territories allied with institutional strengthening, we prioritize development measures such as the implementation of the Living Amazon Financing Mechanism, The first agroforestry system for cultivating palm oil in the world adhesion to the Plataforma Territórios Sustentáveis and the Rios was created by Natura in 2008, in partnership with Embrapa Vivos project (Empresa Brasileira de Pesquisa em Agropecuária) and the Camta cooperative (Cooperativa Agrícola Mista de Tomé-Açu), in the (page 157). (page 154) and the Circular Carbon Program (page 157). (page 154) Brazilian Amazon. The project proved that palm - or dendê, as it is known in Brazil -, is more productive and sustainable when The Living Amazon Financing Mechanism came about from produced in agro-forestry systems than in monoculture systems. the realization that the Amazonian social bioeconomy is a promising sector but lacks investment to improve production The cultivation practices in the areas are based on agro- capacity, technology, knowledge and infrastructure. To help ecological stewardship, without using crop defence products, to reverse this situation, Natura, VERT Securitizadora and Funbio promote the regeneration of the local ecosystem and capture (Fundo Brasileiro para a Biodiversidade) developed a blended carbon from the atmosphere. The stewardship permits the finance mechanism. It comprises a credit vehicle – structured constant incorporation of organic material into the soil, which in the form of an agribusiness receivables certificate (CRA favors the relationship network between plants, soil and micro- in the Portuguese acronym) managed by VERT –, and a organisms, while also removing and stocking carbon in the soil. non-reimbursable investment fund – known as an Enabling The growing system produces palm olein for the Biōme line of bar Conditions Facility (ECF), managed by Funbio, both aligned cosmetics. under the same governance process. The Living Amazon mechanism came into operation in December 2023. In addition to Natura’s initial investment, the Good Energies Foundation and the Fundo Vale invested in the initiative. In this initial stage, there is approximately BRL 6 million in agribusiness receivables certificates and BRL 6 million in the ECF. 148 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America At the end of 2023, Living Amazon Mechanism came into operation with an initial investment of BRL12 million (CRA + ECF) Ethical and responsible sourcing GRI 2-23, 2-29 The first CRA disbursements benefited 10 cooperatives and associations supplying social biodiversity ingredients to Natura. In parallel, the ECF is beginning to operate providing technical assistance to strengthen the financial management of these bodies. Our goal is to drive sustainable economic development in around 16 territories in the coming years, to increase the production in more than 40 agro-extractivist cooperatives and associations and to benefit more than 10,000 families in the Amazon. Meanwhile the Territórios Sustentáveis Platform is an initiative from the Pará state government, which Natura has joined. This policy supports projects that help the state to achieve public targets to regenerate 7.4 million hectares of forest, become carbon neutral, generate income from the bioeconomy, monitor and accelerate high impact initiatives related to deforestation, as well as driving the restoration of degraded areas. This is an interconnected system of shared information between the public and private sectors to ensure that projects fulfill the region’s priorities and are accelerated by means of specific projects and coordinated public administration activities. Further information on the Rios Vivos project 157. on page 154 and on the Circular Carbon Program on page 157. Our relations with the supply chain are guided by our Biodiversity Policy (further information on page 141) and other internal standards such as the group’s Declaration of Human Rights. Our target is to ensure the full certification and traceability of critical supply chains in Latin America by 2025. As expressed in our Commitment to Life, we want to ensure that these chains are free from deforestation and the conversion of native vegetation and to prevent, identify and mitigate human rights risks. The critical chains are: palm, paper, alcohol, mica, cotton and soy. We have UEBT (Union for Ethical Biotrade) certification for the Ekos line, which was certified for the sixth consecutive year in 2023. The certification attests that the brand obtains ingredients from nature with respect for people and biodiversity, which involves the fair and equitable sharing of benefits and safe working conditions for the communities in its production chain. Natura has been a member of the UEBT since 2007, and the Ekos brand is one of the only ones in the world to receive this certification. GRI 308-1 All the communities directly supplying biodiversity ingredients are subject to annual audits that comply with UEBT certification standards and assess biodiversity conservation measures 149 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America and organizational management, such as good production practices and respect for human rights. Currently, the company maintains relations with 11,713 families, distributed throughout 51 communities all over Brazil and in Hispanic America. 44 of these are located in the Amazon region - and supply 44 Amazonian social biodiversity ingredients, also known as bioactives. GRI 308-1 In the Natura Elos post-consumer recycled material reverse logistics program we guarantee respect for human rights and working conditions for the effective social inclusion of waste pickers and recyclable materials collectors. By means of full traceability and audits of each link in the supplier chains, we are able to influence and directly support the development and professionalization of more than 60 waste picker cooperatives in Brazil, benefiting over 2,000 people (Further information about the Natura Elos program on page 153). We also keep track of global principles and legislations such as the Accountability Framework, focused on the protection of forests, natural systems, human rights and providing support for more than 11,700 families in 51 communities in Latin America are part of our social biodiversity ingredient supply chain 150 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America forest conservation solutions in high conservation value areas. Formulations Additionally, for Latin America our ethical supply process sets The principles of circularity and regeneration underpin all our forth guidelines for managing the carnaúba palm chain; the product choices, including formulas and packaging. The choice of current volume used by the Natura brand is Fair Trade certified. the best ingredients from the origin to final disposal is monitored GRI 308-1 Circularity and regeneration GRI 2-29, 305-1, 305-2, 305-3 and 3-3 by means of indicators such as the percentage of natural/ renewable origin inputs and the percentage biodegradability of rinsable products, which are based on global references such as ISO 16128 for natural origin and OECD 301 A-F for biodegradability. Nature’s capacity to regenerate nature and produce actives and These are references that permit comparability and transparency services vital for human beings is being significantly reduced over while ensuring safety and technical rigor in our commitments. time. Cooperation is necessary to promote the transition to a low carbon, circular and regenerative economy that respects the In 2023, the natural origin or renewable rate for ingredients in the Earth’s ecological limits through robust initiatives. Natura product portfolio was 94.8%. Meanwhile the Natura vegan product rate reached 95%. Regarding the biodegradability of the In this respect, we are advancing with ever more natural ingredients in formulas, we achieved the target ahead of schedule formulations and the development of recycling chains for the use in 2022. In 2023, the biodegradability rate of rinsable products for of post-consumer plastics, glass and paper in our packaging and Natura and Avon rinsable products in Latin America was 97.1%. support materials. For example, the Natura Ekos line moisturizers contain 96% ingredients of natural origin. Additionally, the bottles are made from 100% recycled PET. In line with our Commitment to Life, we have the target of increasing formula and packaging circularity for the entire Natura &Co group by 2030 (see the detailed Commitment to Life targets on page 137). See the full table of indicators in the Databook Latin America. 151 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Packaging and circular economy CG-HP-410a. 2, GRI 3-3 We employ a proactive approach to product life cycle Examples of good practices are the Natura Biōme solid personal care products (further information on page 134), our first regenerative cosmetic bar product line. Another initiative which shows the company’s commitment to circularity is the launch of Ekos Castanha, the first management. We conduct a detailed mapping of the production concentrated body moisturizer in the world. process for the main inputs, enabling the identification of opportunities to reduce environmental impacts throughout the suppliers’ value chain. This collaborative work is aimed at ensuring the visibility of processes generating higher carbon emissions throughout the value chain, enabling the development carbon emission reduction projects. In 2023, we finalized the review of the carbon footprint methodology for inputs and packaging materials not only in order to update the supplier base but also the methodological bases of the study. The tools used to assist in the development of new products include the Environmental Calculator. This tool, developed by Natura 15 years ago and constantly updated, enables researchers to anticipate and quantify the environmental impact of products in the development phase, assessing how different design choices affect pre-established environmental indicators. This type of approach is also being extended to assist in decarbonization throughout the development of Avon products. Packaging and refills SASB CG-HP-410a.2 We have an R&D team dedicated to researching solutions and technologies to reduce the environmental impact of packaging, with a prevailing focus on material circularity. To do this, we prioritize the development of reusable materials, minimizing waste generation. We favor the use of post-consumer recycled and renewable materials and seek to improve the recyclability and compostability of our packaging. In 2023, 87.8% of our packs were recyclable, reusable or compostable. We reached 13.1% use of post-consumer recycled plastic, compared with 10.6% in 2022. Considering only the Natura brand, we increased the use of post-consumer recycled plastic from 20% to 21.8% and avoided emissions of 3,359 tons of GHG. SASB CG-HP-410a. 1, GRI 301-2 Further information about life cycle management of our packaging in the Databook Latin America. 152 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America The post-consumer recycled material (PCR) rate in 2023 was 10.6 % for the Natura brand and 1.2% for the Avon brand. Considering Natura &Co Latin America the rate was 7.67 %, an approximate 14% increase in the use of PCR compared with the previous year. GRI 301-2 Reverse logistics and circularity CG-HP-410a.2, GRI 3-3 Natura Elos Program GRI 308-1 Created in 2017, the Natura Elos reverse logistics program seeks We have a pipeline of projects to increase the incorporation of to strengthen plastic, glass and paper recycling chains and PCR in all the brands up until 2030. Avon, in particular, continues shared responsibility with our packaging suppliers, including to invest in research to improve its performance. The major part cooperatives, recycling operators and manufacturers. of the brand’s bottles already include at least 30% PCR in their composition. Recycled polyethylene (PE) and polypropylene (PP) The goal is to foster a sustainable ecosystem for the supply of resins are currently being validated for future inclusion in other post-consumer recycled material. The activities comprehend packaging. 40 years of refills A pioneer in the use of refills, Natura commemorated 40 years of the first launch of this type of packaging. In 2023, the Natura refills avoided the generation of 2,131 tons of waste - equivalent to the volume of waste produced by 3.9 million people in one day - and the emission of 5.4 tons of GHG. support for training suppliers, driving professionalism and fostering a proactive mindset throughout the chain with a view to fulfilling elevated standards of compliance and good practices to guarantee the traceability and sustainability of the production chains. It also includes the development of waste picker cooperatives, strengthening work relations and gains in efficiency, in addition to valuing and recognizing the services these workers render for society. All of our operations have engagement measures and development programs for recycling cooperatives, although we do not conduct assessments or formal complaint processes, neither do we publicly disclose impacts for these stakeholders. Our activities are concentrated in Brazil and Mexico, but in all the countries in the region the cooperatives are submitted to 153 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America internal audits to ensure adequate work, administrative and We also promote the correct disposal of solid waste by means of environmental practices. GRI 413-1 participation in the Brazilian CFT industry association Abihpec (Associação Brasileira da Indústria de Higiene Pessoal, Perfumaria In 2023, BRL 803,500 was invested in the project, of which BRL e Cosméticos) program Mãos para o Futuro since 2016. This 386,900 in the form of direct investment, mainly in infrastructure initiative has already collected more than 1 million tons of waste for the deposits, in administrative management, in improving nationwide. working conditions for waste pickers in the partnering cooperatives and in increasing productivity. Rios Vivos The Rios Vivos (Live Rivers) project, the Amazonian arm of the The remaining BRL 416,600 was invested in partnerships in Natura Elos program, involves the mobilization of riverine the programs Adote um Condomínio, which improves the communities in Amazonas and Pará for the collection of plastic volume and the quality of the waste reaching the cooperatives, waste in the forest and in the communities and urban districts Circulaflex, which seeks to boost Plastic; and Cataki+, a pilot to around rivers in the region. The major part of the plastic that test parameters for involving individual waste pickers in post- reaches the oceans is transported by rivers, and the Amazon consumer recycling chains in a dignified manner. The amount basin is the main conduit to the sea for these materials in South also includes the investments for the diagnosis and implantation America. This is an important initiative because it values the of a program to foster and incentivize selective waste collection positive impact we have over ecosystems, in particular riverine in the municipalities in which two of the group’s factories are and maritime systems. located in Brazil - Cajamar and Benevides, in partnership with the NGO Espaço Urbano. GRI 203-1 In 2023, we initiated the operation of a new post-consumer plastic In 2023, the number of supplier cooperatives and participants Brazilian city of Belém. This project avoided the disposal of 39.5 in the Natura Elos projects increased from 47 to 64. There are tons of waste in rivers and, consequently, in the ocean. material supply hub in partnership with a cooperative in the another 9 cooperatives that serve the Recicle com a Natura program exclusively. The number of waste pickers involved in the projects reached 3,091. We recovered 14,900 tons of post- consumer packaging material at Natura and at Avon. GRI 301-3 154 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Elo Verde Program GRI 413-1 In 2023, we formulated a public-private partnership with the local government of Cajamar, where the company’s largest manufacturing facility in Brazil is located. This involves a reverse logistics initiative for recyclable materials. The program, called Elo Verde, promotes recycling by means of a connection with public schools, the selective waste collection infrastructure and support for waste pickers, incentivizing our suppliers to use waste as inputs for the production of new packaging. City residents are rewarded with Avon products for participating in the initiative. To get the program started, Natura &Co Latin America donated BRL 4.7 million worth of Avon beauty products. The initiative will help Natura &Co Latin America to achieve its public target of employing 100% reusable, refillable, recyclable or compostable materials in its packaging by 2030. Recicle com a Natura (Recycle with Natura) In 2023, the company relaunched its reverse logistics program with a view to stimulating a change in behavior and developing positive habits in consumers and its network in relation to recycling. Called “Recicle com a Natura” (Recycle with Natura), the program increased its capillarity, with more than 680 collection points in over 280 Brazilian cities. The packs, which should be delivered empty, are collected and sent for recycling. Emissions and decarbonization 155 155 \ Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Emissions and business descarbonization GRI 3-3 In 2023 we elaborated a climate transition plan that was Climate justice presented to the Board of Directors, with four main thrusts: Although climate change is a global reality, 1. Climate integrity through methodological rigor in accounting This is why we advocate for the regulation of the global for the company’s carbon footprint, including the GHG inventory carbon market and for socio-environmental policies that recognize encompassing scope 1, 2 and 3 emissions and alignment with the the role of indigenous peoples, traditional communities and SBTi targets for the 1.5ºC trajectory. family smallholders in environmental conservation, its consequences impact the population in an unequal manner. particularly in the Amazon region. 2. Governance and reporting, involving the Board, leadership accountability, employee engagement and the integration We understand that the populations that are most vulnerable in the of financial planning with climate issues, addressing risks and climate crisis are the ones that least contribute to the current opportunities in line with the TCFD recommendations (Further carbon emissions situation. However, they end up suffering information on page 62); the biggest impacts, such as extreme events caused by global warming.These groups have fewer resources to create adaptation 3. Engagement and influence, seeking the commitment of mechanisms and solutions for surviving events such as extreme suppliers and the value chain in the transition to a low carbon temperatures, droughts, flooding and pandemics. economy, advocacy for the evolution of the carbon market in Brazil and cooperation between economic sectors to accelerate Carbon market the implementation of initiatives for a low carbon economy; We participate actively in discussions on the regulation of the 4. Integration of biodiversity, nature and society by means in some economic sectors in the country. The evolution of this of offsetting measures (inside and outside the value chain), discussion could drive new technologies, help in the decarbonization residual emission removal plans and working towards a of our supply chain and impact the voluntary carbon market. Brazilian carbon market and how it could leverage decarbonization fair and inclusive transition, in accordance with the Natura positioning on climate justice. 156 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Regulation of the carbon market worldwide should incorporate at paying for the environmental service of regenerating and mechanisms for income generation for local communities, conserving the forest. The initiative captured around BRL especially those keeping forests standing. We advocate for 960,000, through the Parceiros pela Amazônia Platform (PPA). financial mechanisms that promote the reduction or removal of These funds were invested in improvements to the Circular carbon, as well as fixing income for agricultural producers. Carbon Project, the result of our partnership with the RECA cooperative (Cooperativa de Reflorestamento Econômico In this context, Brazil could conduct the development of an Consorciado e Adensado). The funds were also used to accelerate innovative low carbon social bioeconomy with social inclusion. the establishment of new partnerships with communities in Studies by the International Chamber of Commerce Brasil and the region, in line with our target of prioritizing carbon credit the consultancy WayCarbon, to which we contribute, project that generation in our value chain in the Amazon. In 2023, 33% of our the country’s participation in the global carbon credit market carbon emissions compensation occurred through projects in the could reach US$ 120 billion a year by 2030 and could correspond Amazon region, with 13% coming from within our value chain. to 49% of global demand, with the potential to create thousands of jobs. In this journey, offsetting models involving nature-based Towards decarbonization GRI 3-3 solutions are a path towards accelerating regeneration and the The Natura &Co group is part of the Global Compact’s Net Zero conservation of biodiversity. Circular Carbon Program Ambition, which challenges companies to assume ambitious climate-related commitments to accelerate the reduction of greenhouse gas (GHG) emissions in line with SBTi criteria. Based The project for the payment of carbon compensation within on the review of our Commitment to Life and the process of our production chain, a practice known as carbon insetting, is validating targets with the SBTi, we assumed the commitment to the result of an integrated vision of our initiatives oriented to the achieve net zero emissions (scopes 1 and 2) in our own installations Amazon. Circular Carbon remunerates family smallholders not by 2030 and to reduce greenhouse gas emissions throughout only for the purchase of inputs and benefit sharing, but also for the value chain (scope 3) by 42%, increasing the engagement of environmental conservation services. suppliers, consumers and society in the decarbonization process. In 2023, we had a specific team working on the development of projects in partnering communities in the Amazon aimed 157 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America A key example is the use of recycled materials, such as glass in our In 2023, Natura invested around R$ 15 million in carbon offsetting packaging, which helps to reduce our carbon footprint. projects, including the payment for environmental services rendered by local communities, as well as regenerative agricultural Internal activities for the decarbonization of our businesses include systems resilient to climate change (sustainable livestock the automated management of our carbon inventory, with the production and extractivist activities and agroforestry systems). capacity to simulate decarbonization projects. Through marginal abatement cost curves (MACC), we are able to compare diverse initiatives for each emissions reduction project as a basis for resource allocation decisions. In 2023, we detailed our decarbonization plan for logistics processes in Brazil, drafting an integrated roadmap with strategic planning, guaranteeing financial optimization and carbon reduction. On the transition towards the use of renewable fuels front, in addition to using ethanol in the manufacturing boilers in Cajamar in Brazil, we are studying the use of biomethane and green hydrogen. Units in Mexico, Argentina and Colombia are also going to implement projects for the transition to renewable energies in this area. Other drivers of decarbonization include the process of digitalization of magazines. In 2023, we had a 32% decrease in printing in Latin America compared with the previous year. This was due to the intensified use of digital channels by the Beauty Consultants. R$ 15 million invested R$ 15 million in in carbon offsetting Map of value chain In 2023, we identified emissions hotspots through the assessment of links and processes in the supplier chain. This initiative facilitates measurement and decision making in new product developments, as well as the process of choosing partners. In addition to updates to reflect the current supplier chain, the review led to important methodological improvements regarding the measurement of changes in land use, the segregation of biogenic emissions and the updating of end of life premises, with the incorporation of CFF (Circular Formula Footprint) methodology, which takes resource efficiency, recyclability and the use of renewable materials into account to ensure these are accounted for in our circularity programs. 158 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America In these analyses of the chains, we identified the substitution operation (Category 5), upstream leased assets (Category 8) of natural gas with biomethane in the glass production kilns, and direct and indirect use of products (Category 11). Despite significantly reducing carbon emissions in the production of our the inclusion of these categories, they are not part of the SBTi perfumery packaging. validated target, with the exception of direct in Category 11. Emissions performance In 2023, we also advanced in the strategy of acquiring renewable The calculation of our impacts on natural capital is based on energy certificates (I-RECs) in all the countries in which the the greenhouse gas inventory, which covers scopes 1, 2 and 3 company operates, which guarantees the use of 100% renewable in accordance with the GHG Protocol. The inventory, audited energies in our direct operations. Moreover, we progressed in by an independent third-party, takes into account direct studies for the use of solar energy. operations (scope 1), indirect emissions from the consumption of energy (scope 2), and indirect emissions associated with the The main challenge in emissions from our operations (scopes transportation, distribution and use of our products, as well as the 1 and 2) is to improve energy efficiency and increase the business’s entire value chain (scope 3). consumption of renewable energy, as well as improving our refrigeration systems and reducing fugitive emissions. In Brazil, Our emissions reporting presents three dimensions, we already prioritize the use of ethanol in the executive and sales demonstrating the evolution and the robustness of the method: force vehicle fleets. In the other countries in Latin America, we the total emissions scope, that takes into account all the emissions face the challenge of a lack of a structured supply of renewable related to our business; the SBTi scope, which encompasses the fuels. One of the options is the electrification of the company emissions categories for which we assume reduction targets; and fleet, which depends on the evolution of local infrastructure. the Natura Carbon Neutral program scope, established in 2007. With the unification of the Natura &Co Latin America inventory, For indirect emissions (scope 3), we defined another five we included management of other scope 3 categories necessary work fronts for decarbonization: packaging, to ensure the completeness and validation of the science-based formulas, Home & Style (Avon), logistics and consultancy targets targets: non-productive services (Category 1.b.), capital material. Moreover, for the Avon brand we maintain continuous goods (Category 2); activities related to fuels and energy not improvements for refining historical emissions, ensuring greater included in scopes 1 and 2 (Category 3); waste generated in the data accuracy and better emissions management. 159 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Natura performance At Natura, specifically, we publish our GHG inventory, audited with an extensive organization of emissions data, the result of Natura Cosméticos S.A.’s long-term experience in this dimension. In the 2023 inventory, scope 3** emissions were reduced by -3% In the 2023 inventory, scope 3** emissions were reduced by -3% This category mainly covers activities in the production chain, This category mainly covers activities in the production chain, including the extraction of raw materials, distribution, and the including the extraction of raw materials, distribution, and the disposal of products. disposal of products. Natura emissions (tons of CO2) Scope 1 Scope 2 (Location Based) Scope 2 (Market Based) 2021 3,312 9,844 1,502 2022 4,839 4,838 543 2023 4,965 4,754 1 Scope 3* 314,901 288,529 276,521 * Scope 3 only covers the decarbonization workstreams dimension. * Scope 3 only covers the decarbonization workstreams dimension. The complete inventory can be accessed in the Databook The complete inventory can be accessed in the Databook Check all our performance indicators in the ESG Scorecard and in the Databook Latin America For information on our governance, strategy, risk and opportunity management and climate metrics and targets, read pages 63 to 65. 160 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Institutes and social impact GRI 203-1, 413-1 In 2023, we initiated the process of merging the Natura and Avon institutes in Brazil and the Avon foundations in Latin America. The proposal is to join forces and generate synergies to promote the causes and increase the capillarity of initiatives, boosting the impact of social change measures in the region, as well as benefiting our Beauty Consultant network. From the standpoint of management and governance, there will be a single organization that will oversee all the causes. The merger will be conducted in a manner that maintains the purposes and connections of the original brands. Accordingly, all the measures related to initiatives in the public education area will continue to be connected with the Natura brand. Topics related to women’s rights, combating violence against women and girls, and women’s health will continue to be linked with the Avon brand. With this new configuration, we will be one of the biggest private social investment organizations in Latin America. Among the changes that are already notable in the activities of the organizations will be the unification of services and guidance for the Beauty Consultants, which have been extended to the entire network. These are: measures to strengthen the educational development for the network, which encompass formal education, digital and financial literacy, Portuguese language, mathematics and civic awareness; and measures oriented to combating violence against women and girls, as well as those promoting women’s health. Instituto Natura The entity’s work is based on three major pillars: support for the implementation of public education policies; the articulation of priority education agendas; and education and mobilization for the Beauty Consultants. Through partnerships, the consultants have access to educational opportunities, including study grants for higher education, language, vocational and preparatory courses. The funding for these activities comes from the sale of the Natura Crer Para Ver product line. The institute promotes the engagement of the consultants in communication and mobilization around educational causes, in particular literacy by the age of seven and full-time secondary education. 161 161 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America In 2023, the main initiatives included a key measure in the Crer para Ver GRI 203-1 technological innovation area to support the public education The Crer para Ver product line mobilizes our consultant network center Centro de Políticas Públicas e Avaliação da Educação around education in Argentina, Brazil, Chile, Colombia, Mexico (Caed) in the development of artificial intelligence (IA) tools to and Peru to promote support for the implementation of public automate the process of correcting reading fluency assessments education policies focused on literacy and secondary education, in order to streamline the process and enhance its effectiveness. as well as educational offerings for the development of the In the ongoing expansion of the literacy program in Brazil, we Beauty Consultants’ earnings from the sale of these products is reached Pará and Bahia, making a total of 17 states. Worthy of invested in education projects managed by the Instituto Natura. note was the increase in the literacy rates in Amapá, Mato Grosso Accordingly, by purchasing the Crer para Ver line, the end do Sul and Espírito Santo. We also initiated activities in Pará consumer also participates in changing the country’s education consultants and Business Leaders. All the company’s and the with measures to promote full-time secondary education in the system. technical and technology areas. Moreover, we supported policies to promote the 100% Integral all over Brazil, including public school students and teachers, program, via which all the municipal and state schools in business leaders, Beauty Consultants and their families. This the participating municipalities adopt full-time education. stimulus for education is also cyclical, driven by the consultants The program, now in place in the cities of Sobral (Ceará) themselves, who bring the school and teaching closer to their More than eight million people have been impacted by this work and Benevides (Pará), fosters enrolment at all stages of basic surroundings. education, increasing the time children spend at school to guarantee full learning development. In accordance with our strategy to build collaborative networks, we articulated coalitions with other organizations to work in the public policy areas in Argentina, Chile, Mexico, Colombia and Peru. Regarding the Beauty Consultants, our work focused on functional, digital and financial literacy and on notions of civic awareness. Further information in the Databool Latin America and in the ESG Scorecard. 162 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Instituto Avon and Avon Foundations GRI 203-2 In 2023, thousands of people were impacted by free mammograms, educational campaigns and courses on women’s rights and gender violence in all the countries in which we operate. Our vocation and focus on supporting women’s issues was translated into actions in Argentina, Chile, Uruguay, Mexico, Colombia, Peru, Ecuador and Brazil. In Brazil, the Instituto Avon employs the principle of promoting progress in these causes from the inside out, recognizing that the Beauty Consultants are simultaneously the beneficiaries and the agents of social transformation. One of the main highlights in Brazil in 2023 was the consolidation and expansion of the Acolhe Program, which offers supplementary assistance to women served by the public gender violence network. The measures encompass temporary accommodation in a hotel, psychological counselling, and social and legal support. Furthermore, the program provides support for public agencies working to provide protection for women, seeking to enhance services for the victims. This year, the program was extended to five new states – Acre, Piauí, Pará, Paraná and Espírito Santo – and was employed in 256 Brazilian municipalities, providing support for 734 women and their dependents. Information about actions in all the countries in which the institute is present in our Databook Latin America 163 : R$ 85 million invested in education in Latin America 4.6 million students benefited 450,000 consultants benefited 13,000 schools impacted Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Latin America Another highlight was the launch of the National Gender Violence Map in Brazil, fundamental for monitoring high quality data produced with statistical rigour. This is an interactive dashboard with data on violence against women, elaborated by the Federal Senate’s Observatory of Women against Violence, together with the Instituto Avon and the Social Gênero e Número organization. Available on the Federal Senate portal – Painel interativo de Dados — the Federal Senate institutional portal –, this is a national repository of healthcare (DataSUS – SIM e Sinan), Justice (CNJ- DataJus) and Public Safety (Sinesp) data, as well as data from the National Violence against Women Survey, conducted by by the Instituto de Pesquisa DataSenado. Another important factor was the launch of the Recomeça (New With a focus on female employees, extensive mobilization Beginning) Program, which reserves vacancies in Natura &Co campaigns were conducted in 2023. In Pink October, the ‘Se selection processes for women in a vulnerable situation due Toque, Se Cuide, Se Conheça e Se Conecte’ (Touch, Care, Know to domestic violence who have received support from public and Connect) campaign provided information for all women programs or the Acolhe program. A pilot was implanted in the on cancer risk factors, signs of the disease and what to do about distribution center in the municipality of Simões Filho in Brazil, breast cancer. Similarly, the ‘Entrelaçadas’ campaign and the “Por in partnership with the logistics operator TPC and the local city mim, por você, por nós” program disseminated information for government. Together, these organizations are responsible for women to learn to recognize and name the different types of the selection process and for accompanying the women selected, violence and how to obtain help from the notification channels paving the way for their empowerment and professional placement. and support services made available by Natura. 164 2023 results Avon Internacional 165 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Contents MESSAGE FROM THE CEO INNOVATION OUR BUSINESS Performing while transforming Efficiency in direct sales New visual identity Corporate Campaigning, Giving and Volunteering 167 170 171 171 172 173 174 166 166 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Message from the CEO Kristof Neirynck In December 2023 it was announced that I would be taking on the role of CEO at Avon in 2024, continuing its evolution in becoming the leading omnichannel, relationship selling business, with Representatives at its core. Having had the privilege of working as Chief Marketing Officer under Angela Cretu’s leadership for over two years, I have had the opportunity to see this incredible business evolve and modernize, whilst remaining unequivocally connected to its purpose, empowering women to embrace their power and improve their lives with accessible world-class beauty and flexible earning and learning opportunities. I was thrilled to take on the role of CEO to continue Avon’s journey. Looking back to 2023, we see a year marked by successes and significant evolutions. We launched a global initiative to strengthen the brand, including a comprehensive visual identity 167 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index overhaul, and introduced a modern voice tailored for the contemporary woman. The brand’s new positioning, “Embrace Your Power,” is a compelling reminder to women of their innate strength in overcoming obstacles to achieve their goals. While Natura and Avon collaborate in Latin America, Avon International manages global operations in all other markets. The business has undergone a radical transformation plan aimed at resetting fundamentals. This strategic journey, to Open Up & Grow, involves improving the value proposition in the In the fight against gender-based violence, Avon provided US$6.2 million in grants to 30 NGOs worldwide direct selling channel, expanding omnichannel capabilities, a MORE to raise awareness and provide support services. They comprehensive brand reappraisal and portfolio optimization, and also championed the 16 Days of Activism against Gender Based a focus on streamlining the operational model. The results have Violence campaign. been extremely promising, showing sequential improvements in revenue, gross margin and EBITDA growth. Since 1992, Avon has raised over US$955 million for breast cancer charities, educating 180 million women. Our #FeelTheBoobLove Avon’s unwavering commitment to women’s causes has been the campaign promotes monthly self-checks, offering resources and cornerstone of its business for 138 years. The business continues to education globally, including partnerships with NGOs for school be a leading advocate for initiatives combating breast cancer and programs. addressing gender-based violence. Through the Avon Foundation, over US$1 billion has been contributed to these causes since 2021, For Women’s Day 2023, Avon launched a global report on female with US$6.2 million donated in 2023 alone. entrepreneurship and flexible working, advocating for equal opportunities and breaking barriers to economic participation for In the fight against gender-based violence, Avon provided women worldwide. US$6.1 million in grants to 30 NGOs worldwide, partnering with NO MORE to raise awareness and provide support services. In 2023, we also made substantial progress on our broader They also championed the 16 Days of Activism against Gender sustainability journey. We continued to manage our impact Based Violence campaign. worldwide, partnering with NO on the environment, reducing waste, water usage and carbon 168 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index emissions across our operations. We also accelerated our use to earn and learn on their own terms and support causes of recycled plastic and have engineered over 230 tonnes of PCR that encourage women to embrace their power and realizing (post-consumer recycled) content into our packaging since their ambitions. 2020. This is also contributing to an overall reduction in Avon International’s carbon footprint. I am excited to collaborate with associates and Representatives as we continue to chart our course for the future. We also built on our 30-year commitment to animal welfare achieving approval from Cruelty Free International’s Leaping Bunny Programme for Fragrance, Avon Care and Anew, with all other Avon product ranges due to obtain approval in 2024. As we look to the future, we are laser focused on delivering sequential growth in revenue and profits by leveraging the power of productivity, volume and access. We have aspirational plans that build on our Open Up & Grow strategy, which we have seen successfully step change the business thus far. We will continue to enable our Representatives to grow with us using a rich and rewarding omnichannel experience, further accelerating our progress in this space, with an emphasis on modernization and digitization. And we will continue to put our customers at the center of our plans, meeting them wherever and whenever they want to shop with us, while using our brand as an amplifier to attract and engage new audiences. Avon is not just a beauty brand. Our business is developing innovative, world-class beauty accessible to all, and our purpose is helping women progress. We create opportunities for women 169 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Innovation Far Away Beyond the Moon This latest addition to Avon’s best-selling Far Away family is the most intriguing yet. It uses a higher concentration of fragrance oil powered by the Belle de Nuit, a nocturnal flower that blooms in the full intensity of moonlight. The floral oriental scent is soft and creamy with rich balsamic milky facets. The fragrance is sustainably captured from the Hawaiian island of Kauai through headspace technology, which doesn’t require flowers to be picked and doesn’t disturb its natural environment. Anew Renewal Power Eye Cream The breakthrough harnesses Avon’s world exclusive Protinol™ technology to instantly blur and brighten the eye area with light diffusion technology, reducing the look of puffiness, lines, and wrinkles. When paired with Anew Renewal Power Serum, this eye-and-face-duo helps restore years of collagen loss for smoother, plumper, and firmer-looking skin. Exxtravert Mascara Using exclusive Gel Fiber Technology, Exxtravert’s unique formula coats lashes from root to tip with the boldest pigment and silk-like fibers. The result is a clump-free instant volume with extreme buildability and lash impact. It features a new and exclusive channeled brush designed to coat each lash evenly with the perfect quantity of product. 170 Hydramatic Matte Lipstick Avon asked thousands of women worldwide to share what they would love in their dream lipstick. The answer was “a matte finish that doesn’t feel dry on the lips”. A team of scientists and experts created the world’s first matte lipstick with a central core powered by an exclusive blend of hydrating skincare ingredients (hyaluronic acid and glycerin) and surrounded with intense matte color. Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Our Business Performing while transforming After a significant transformation, Avon International has While macroeconomic pressures are expected to persist, Avon has returned to operational profitability and improving cash gained knowledge and agility, becoming more resilient with an conversion. Furthermore, Avon International debunked a optimized portfolio that enhances its ability to face challenges. myth and broadened its legacy of high relationship selling by Technology remains a huge enabler to Avon’s transformation, embracing omnichannel capabilities. and it remains an ongoing focus into 2024, with updates to back-end systems and the introduction of a new CRM platform Avon has had a transformative year in 2023. Whilst navigating in partnership with Salesforce. challenges head-on, the business remained strong and carried on pursuing its long-term Open Up & Grow strategy. This involved Through 2023, Avon transitioned its Research & Development protecting margins, simplifying the business, empowering people, operations from Suffern (USA) to new centres in Brazil and reigniting the brand and building on its core direct selling model Poland, two of the largest markets in its business. Locating with omnichannel expansion in e-commerce and retail. The R&D in key Avon markets will enable closer connections business is also prioritizing its healthy and profitable markets. with Representatives and Consumers and build seamless communities with its supply chain operations, increasing In 2023, Avon International achieved total net revenue of BRL local relevancy and speed to market. The Brazil lab opened in 6,286.7 million, primarily impacted by the Home & Style category. November and the pilot plant in Poland is due to open in the first The adjusted EBITDA reached BRL 475.9 million, marked by a half of 2024, following a significant knowledge transfer process significant improvement in gross margin resulting from factors and the hiring of new talent in both locations. like pricing, product mix, innovation, and further cost reduction. 171 171 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Efficiency in direct sales GRI 203-1 A significant goal of the Open Up & Grow strategy was to redefine the commercial model to be more appealing and profitable for Avon Representatives. Once fully implemented in all markets, the focus in 2023 was to stabilize the most productive segments of Representatives with differentiated incentives and communications. Further simplification was possible by reducing the number of brochures from 20 to only one across Europe, creating significant synergies and efficiencies. Representatives’ productivity grew 12%. The total number of Representatives at the end of 2023 was 2.3 million. Digitalization continued to increase, although the Avon ON app use was behind target, impacted by lower new Representative numbers and instability in some markets. Total digital sales increased by 1.5%, with a 6.9% contribution driven by online sales and marketplaces. 172 172 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index New visual identity Avon implemented a full brand refresh in 2023 with its new brand From transformation to growth positioning “Embrace Your Power”, celebrating the belief that The favorable outcomes stemming from the brand rejuvenation, every woman possesses her own unique power. The rebranding streamlined portfolio, and updated commercial model have extends across visual and verbal identity, encompassing a new logo, motivated Avon to take a proactive stance in maximizing value. packaging design, website, and social media assets. Initial results This involves evolving operations to meet the needs of women in indicate a positive return on investment, with Avon ranking among the modern world, wherever they are and however they prefer consumers’ preferred ads in key markets, according to System 1. to shop. In a new chapter for Avon International, the business increased investments in e-commerce and, notably, ventured into Moreover, Avon has continued to streamline and harmonize its new retail opportunities to enhance its reach through diversified portfolio, with fewer, bigger and better innovations and a focus and compelling consumer access points. on its hero products and gifting to make these a sizeable part of the business. Initiatives including consolidating distribution and In Turkey, Avon has an established Representatives’ retail business removing unproductive products have led to a 40% reduction in and is leading the way in omnichannel expansion, reaching 72 total size of line and 71% reduction in innovation since 2020 while stores and kiosks in 2023. Buoyed by this success, the business growing average Representative spend, up over 20% since 2020. is set to extend this strategic approach into other markets, In 2023, all fragrances, Avon Care, and Anew products received equipping representatives with tools to optimize their retail certification by the Cruelty-Free International Leaping Bunny ventures, be it through a shop-in-a-bag, community retail, or a program, reinforcing Avon’s longstanding commitment against franchise outlet. Additionally, in Turkey, Avon forged a partnership animal testing. with the online retail marketplace Trendyol, contributing to the overall effectiveness of the omnichannel strategy. Elsewhere, Avon is embarking on strategic partnerships with retailers. In the UK, Avon initiated product sales on Amazon, while also offering a curated range on the high-street at drug store Superdrug both online and across 100 physical stores. In Italy, Avon 173 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index collaborated with Naima AllScent, featuring an exclusive selection During 2023, Avon supported those affected by the Ukraine conflict, of gifting and premium products in 25 beauty stores, with providing over 34 tonnes of hygiene products and clothing. They additional offerings on their online platform. These initiatives mark also aided earthquake victims in Turkey with a US$100,000 donation an exciting path for future growth and profitability for Avon. and sales profits dedicated to psychological support. Corporate Campaigning, Giving and Volunteering For International Women’s Day 2023, Avon launched a global report Purpose has always been at the heart of Avon, with a dedication on female entrepreneurship and flexible working, advocating to empowering women around the world, educating and raising for equal opportunities and breaking barriers to economic awareness of, breast cancer and working to end gender-based participation for women worldwide. violence. Through the Avon Foundation, over US$1.1 billion has been contributed to these causes to date, with US$6.2 million donated in 2023 alone. As part of its commitment to help end gender-based violence, Avon provided grants to more than 30 NGOs in 2023, also partnering with global charity NO MORE to raise awareness of the signs of abuse, and to signpost vital support services for those in need. They also championed 16 Days of Activism against Gender Based Violence with a compelling campaign highlighting how makeup can be used as a form of dominance and control with a Reverse Makeup Tutorial. Since 1992, Avon has donated over US$955 million to breast cancer charities, educating 180 million women and funding over 20 million mammograms. Their #FeelTheBoobLove campaign promotes monthly self-checks, offering resources and education globally, including partnerships with NGOs for school programs. 174 2023 results Fable Investments 175 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Fable Investments Fable Investments Overview: capital for purpose-driven start-ups Fable Investments, a corporate venture capital wholly owned and Innovation funded by Natura &Co, showed strong double-digit growth in 2023 proved to be a highly rewarding year for brands equipped 2023, with significant developments across its portfolio. with omnichannel capabilities, displaying resilience in the face of The overarching purpose of Fable, operating autonomously, is the notable surge in digital marketing costs. Despite refraining to deploy growth capital strategically into emerging, innovative, from adding new investments to its portfolio during the year, and high-growth enterprises within the beauty and wellness Fable strategically participated in a follow-on round for Perfumer domain. Fable takes on the role of a nurturer, aiming not only H, a niche fragrance brand. This move aligns with Perfumer H’s to fuel the growth of these ventures but also to foster a positive remarkable growth trajectory, particularly within a category that impact across the broader industry. The objective is to inspire has garnered significant attention and interest. Fable’s decision and support start-ups, enabling them to reach their full potential. to reinforce its support for Perfumer H underscores the brand’s Fable boasts a vibrant pipeline of opportunities and remains promising expansion and the strategic vision that Fable embraces eager to expand its portfolio. The focus is on partnering in navigating dynamic market trends. with purpose-driven founders who are deeply passionate about their ventures, brands that exhibit strength and resonance in the market, and products that demonstrate exceptional effectiveness. Through these investments, Fable seeks to contribute to the continued evolution and positive transformation of the beauty and wellness sector. 176 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Fable Investments Maude the modern intimacy company closed a significant funding round in a challenging market environment, securing the necessary resources for growth. After consolidating its successful presence at Sephora as the first sexual wellness brand to launch in more than 200 stores, maude continued its international expansion through partnerships with LBM, Selfridge’s, and Oh My Cream. Perfumer H known for bringing craftsmanship back to perfumery and for creating subtle and highly original fragrances, the brand opened three additional stand-alone retail stores in Hong Kong, Taipei, and London. The growth of the business was supported by product launches and collaborations with inspiring partners. The company also made key hires, setting a solid foundation for further growth and expansion. LOLI besides successfully onboarding a new investor, which brought robust operational expertise to the team, LOLI launched a new product that is the cornerstone of the brand’s revitalized strategy of upcycling organic superfood waste materials. Sumo Citrus Cleansing Jelly is made from unused mandarin orange peels that are sustainably processed into an effective, concentrated product. Stratia the brand showed improved profitability supported by enhanced operational efficiency as it transitioned the fulfillment operations in- house, achieving full vertical integration. It also revamped packaging, transitioning to greener, more sustainable solutions with 30-100% recycled content. Stratia is obsessed with research and science-backed ingredients that work, a principle applied to developing the Lipid Gold Eye Cream, which strengthens the skin around this sensitive area. 177 GRI content index 178 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Declaration of use Natura &Co reported based on the GRI Standards and Natura &Co Latin America in accordance with the GRI Standards for the period from January 1, 2023 to December 31, 2023*. GRI 1 used GRI 1: Foundation 2021. GENERAL DISCLOSURES GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG 2-1 Organizational details 12. Natura &Co Holding S.A. is a publicly traded company, with its headquarters in the state of São Paulo, Brazil, at Avenida Alexandre Colares, 958/960, Parque Anhanguera - São Paulo (SP). 2-2 Entities included in the organization’s sustainability reporting 4 and 5. The subsidiaries included in the scope of this report are Natura Cosméticos S.A., which operates in ten countries, and Avon Products, Inc., with operations in over 70 countries. 2-3 Reporting period, frequency and contact point 4 and 5. Report published on April 15, 2023. Any doubts or suggestions may be addressed to institucional@natura.net 2-4 Restatements of information In accordance with material facts disclosed to the market Natura & Co Holding S.A., through its subsidiary Natura Cosméticos S.A., concluded the sale of Aesop on August 30, 2023, and of the The Body Shop, on December 29, 2023. Starting from this cycle, due to the sale of The Body Shop and AESOP, we have ceased to consider these entities in our indicators, with the exception of indicators 2-7, 405-1, and the series of indicators 305, which contains information from The Body Shop Latin America master franchisee. 2-5 External assurance 5, 195, 196. Databook Latin America GRI 2: General Disclosures 2021 2-6 Activities, value chain and other business relationships 12, 85, 86, 87, 89, 90, 92, 93, 94, 128, 129, 130, 131, 140, 144 2-7 Employees 108, 120, 121. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 2-8 Workers who are not employees Databook Latin America 2-9 Governance structure and composition 27, 28, 29, 88 8, 10 8 5, 16 * Data relating to Natura &Co Latin America business unit in accordance with the Global Reporting Initiative (GRI) are available in the Latin America Databook. 179 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index GENERAL DISCLOSURES GRI STANDARD / OTHER SOURCE DISCLOSURE 2-10 Nomination and selection of highest governance body LOCATION SDG The organization implemented a structured process to nominate and select members for its highest governance body and committees. This process is guided by a number of principles and recommendations, including the involvement of a nomination and governance committee, a competencies profile and a commitment to transparency, diversity, candidate assessment, independence, as well as consideration of the time each candidate has available to dedicate to the role. The criteria applied in the assessment emphasize the importance of diversity, independence and experience to ensure the selected members are well equipped to effectively contribute to the organization’s governance. 5, 16 GRI 2: General Disclosures 2021 2-11 Chair of the highest governance body 2-12 Role of the highest governance body in overseeing the management of impacts 2-13 Delegation of responsibility for managing impacts In 2023, the average tenure of all the members was 2.5 years, considering the time Natura &Co Holding has existed (from 2019). For details regarding the complete Board composition, consult the minutes from the Annual General Meeting (AGM) on the Investor Relations website. Databook Latin America with information on the region. 27. The chair of the company is occupied by the three co-founders of Natura Cosméticos. The main executive of the Natura &Co Group is the CEO, Fábio Barbosa. Since 2022, he has no longer accumulated the position of chief executive of the Board of Directors. The Board of Directors establishes the company’s values, mission and culture, communicating them by means of policies and corporate documents. With the assistance of the Strategy and Sustainability Committees, the Board analyzes, approves and tracks the execution of the annual strategic plans, expansion and investment programs, including those focused on sustainability. To do this, the Board of considers, among other things, the short and long-term interests of the company and its shareholders, as well as the economic, social, environmental, and legal effects for employees suppliers, partners, customers, other creditors, as well as for the communities in which the Company operates locally and globally. 2-14 Role of the highest governance body in overseeing the management of impacts 29 2-15 Conflicts of interest 38 Databook Latin America 2-16 Communication of critical concerns 37 Databook Latin America 2-17 Collective knowledge of the highest governance body 27 and 28 16 16 16 180 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index GENERAL DISCLOSURES GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG GRI 2: General Disclosures 2021 2-18 Evaluation of the performance of the highest governance body Databook Latin America 2-19 Remuneration policies 24 and 25 2-20 Process to determine remuneration 24 and 25 2-21 Annual total compensation ratio* 24 and 25. As in the previous year, the annual total compensation of the highest paid employee in the organization was over 30 times the average annual compensation of all the other employees, excluding the highest paid one. To calculate this indicator, the average annual compensation of all the employees of all the brands and countries was considered, converting the salaries to United States dollars (US$). Additionally, the percentage increase in the highest compensation paid was 23%, compared with an average increase of 15%. Databook Latin America with information on the region. 2-22 Statement on sustainable development strategy 6, 7, 8, 9, 10 2-23 Policy commitments 38, 56, 128, 140, 149. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website 16 2-24 Embedding policy commitments 2-25 Processes to remediate negative impacts 38, 56, 131. The Board of Directors is responsible for overseeing the embedding of the company’s policy commitments to ensure responsible business conduct in all the organization’s business activities and relations. The delegation of responsibilities occurs by means of the clear definition of targets and commitments, the identification of the hierarchical levels involved, the attribution of responsibilities based on skills and competencies, the establishment of authority and accountability, the effective communication of responsibilities, the implementation of a tracking system, promotion of collaboration and team working, the adjustment of responsibilities as necessary, recognition and reward for performance, and the periodic review of the delegation process. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 37, 56, 57, 58, 59, 90, 91. Our Board participates in overseeing processes of identifying and managing impacts on the economy, the environment and people by means of continuous monitoring, oversight of the implementation of processes, assessment of results, identification of gaps and opportunities for improvement, strategic decision making and ultimate responsibility. This analysis is conducted during strategic planning cycles and at specific events. Databook Latin America with information on the region. 2-26 Mechanisms for seeking advice and raising concerns 37 16 *The result of more than 30 times was reported in accordance with the ISE 2023 standards 181 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index GENERAL DISCLOSURES GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG 2-27 Compliance with laws and regulations Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on theInvestor Relations website. 2-28 Membership of associations Databook Latin America 2-29 Approach to stakeholder engagement 121, 128, 129, 131, 140, 145, 149, 151 2-30 Collective bargaining agreements Excluding interns, apprentices, the holding company and the Instituto Natura, 81% of the employees were covered by collective bargaining agreements. For employees who are not covered by these agreements, the organization establishes working and employment conditions in line with best competitive market practices. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 8 3-1 Process to determine material topics 54, 55. Databook Latin America 3-2 List of material topics 54, 55. Databook Latin America GRI 2: General Disclosures 2021 MATERIAL TOPICS GRI 3: Material Topics 2021 CIRCULARITY GRI 3: Material Topics 2021 3-3 Management of material topics 151, 152, 153, 154. Databook Latin America 301-1 Materials used by weight or volume Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 301: Materials 2016 301-2 Recycled input materials used 152 and 153. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 301 -3 Reclaimed products and their packaging materials 154. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 8, 12 8, 12 8, 12 SASB: Management of packaging life cycle SASB-CG-HP-410a.1 (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials and (3) the percentage that is recyclable, reusable and/or compostable. 152 182 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index CIRCULARITY GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG SASB: Management of packaging life cycle SASB-CG-HP-410a.2 Discussion of strategies to reduce the environmental impact of packaging throughout its life cycle 152 and 153 302-1 Energy consumption within the organization Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 302-2 Energy consumption outside the organization Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 302: Energy 2016 302-3 Energy intensity Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 302-4 Reduction of energy consumption Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 302 -5 Reductions in energy requirement of products and services Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 303-1 Interactions with water as a shared resource Databook Latin America 303-2 Management of water discharge-related impacts Databook Latin America GRI 303: Water and Effluents 2018 303-3 Water withdrawal Databook Latin America 303-4 Water discharge Databook Latin America 303-5 Water consumption Databook Latin America SASB: Water Management SASB-CG-HP-140a.2 Description of water management risks and discussion of strategies and practices to mitigate those risks Databook Latin America 7, 8, 12, 13 7, 8, 12, 13 7, 8, 12, 13 7, 8, 12, 13 7, 8, 12, 13 6, 12 6 6 6 6 183 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index DISCLOSURE LOCATION SDG CIRCULARITY GRI STANDARD / OTHER SOURCE SASB: Water Management SASB-CG-HP-140a.1 (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress Databook Latin America 306-1 Waste generation and significant waste-related impacts Databook Latin America 306-2 Management of significant waste-related impacts Databook Latin America GRI 306: Waste 2020 306-3 Waste generated Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 306-4 Waste diverted from disposal Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 3, 11, 12 Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 3, 6, 11, 12, 15 3, 6, 11, 12 3, 6, 11, 12 3, 6, 11, 12, 15 GRI 416: Consumer Health and Safety 2016 GRI 417: Marketing and Labeling 2016 306-5 Waste directed to disposal 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 Databook Latin America Databook Latin America Databook Latin America 417-2 Incidents of non-compliance concerning product and service information and labeling Databook Latin America 16 12 16 184 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index CIRCULARITY GRI STANDARD / OTHER SOURCE SASB: Product environmental, health, and safety performance SASB: Revenue from products designed with green chemistry principles SASB: Environmental & social impacts of palm oil supply chain DISCLOSURE LOCATION SDG SASB-CG-HP-250a.3 Discussion of process to identify and manage emerging materials and chemicals of concern SASB-CG-HP-250a.4 Revenue from products designed with green chemistry principles - Clean Revenue SASB-CG-HP-430a.1 Volume of palm oil acquired; percentage certified by the Roundtable on Sustainable Palm Oil (RSPO), as: (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim Databook Latin America Databook Latin America Databook Latin America DISTRIBUTION OF VALUE GRI 3: Material Topics 2021 3-3 Management of material topics 97, 98, 99, 123, 128. Databook Latin America 201-1 Direct economic value generated and distributed Databook Latin America 8, 9 GRI 201: Economic Performance 2016 201-3 Defined benefit plan obligations and other retirement plans Databook Latin America 201-4 Financial assistance received from government Databook Latin America GRI 202: Market presence 2016 202-1 Ratio of lowest wage compared to local minimum wage by gender Databook Latin America 1, 5, 8 185 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index DISTRIBUTION OF VALUE GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG 203-1 Infrastructure investments and services supported 94, 144, 146, 148, 154, 161, 162, 172. Databook Latin America 3, 5, 9, 11 GRI 203: Indirect economic impacts 2016 GRI 204: Procurement practices 2016 203-2 Significant indirect economic impacts 90, 91, 163, 164. Databook Latin America 204-1 Proportion of spending on local suppliers 130. Databook Latin America 401-1 New employee hires and employee turnover 121. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 401: Employment 2016 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Databook Latin America GRI 403: Occupational Health and Safety 2018 401-3 Parental leave Databook Latin America 403-1 Occupational health and safety management system 127. Databook Latin America 403-2 Hazard identification, risk assessment and incident investigation 127. Databook Latin America 403-3 Occupational health services 127. Databook Latin America 403-4 Worker participation, consultation, and communication on occupational health and safety 127. Databook Latin America 403-5 Worker training on occupational health and safety 127. Databook Latin America 1, 3, 8 8 5, 8, 10 3, 5, 8 5, 8 8 8 8 8, 16 8 186 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index LOCATION SDG DISTRIBUTION OF VALUE GRI STANDARD / OTHER SOURCE DISCLOSURE GRI 403: Occupational Health and Safety 2018 403-6 Promotion of worker health 127. Databook Latin America 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 127. Databook Latin America Databook Latin America 403-9 Work-related injuries Databook Latin America 403-10 Work-related ill health Databook Latin America 404-1 Average hours of training per year per employee 122. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 404: Training and Education 2016 404-2 Programs for upgrading employee skills and transition assistance programs Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 404-3 Percentage of employees receiving regular performance and career development reviews Databook Latin America GRI 405: Diversity and Equal Opportunity 2016 GRI 415: Public policy 2016 405-1 Diversity of governance bodies and employees 121, 123, 124, 125, 126. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 405-2 Ratio of basic salary and remuneration of women Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 415-1 Political contributions 39. Databook Latin America 3 8 8 3, 8, 16 3, 8, 16 4, 5, 8, 10 8, 10 5, 8, 10 5, 8 5, 8, 10 16 187 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index LOCATION SDG DISTRIBUTION OF VALUE GRI STANDARD / OTHER SOURCE DISCLOSURE 207-1 Approach to tax Databook Latin America 207-2 Tax governance, control, and risk management Databook Latin America GRI 207: Tax 2019 GRI 417: Marketing and Labeling 2016 207-3 Stakeholder engagement and management of concerns related to tax 207-4 Country-by-country reporting GRI 417-3 Incidents of non- compliance concerning marketing communications SOCIAL REGENERATION Databook Latin America Databook Latin America Databook Latin America GRI 3: Material Topics 2021 3-3 Management of material topics Databook Latin America GRI 202: Market presence 2016 202-2 Proportion of senior management hired from the local community Databook Latin America 205-1 Operations assessed for risks related to corruption 37 and 39 GRI 205: Anti-corruption 2016 205-2 Communication and training about anti-corruption policies and procedures 38. Databook Latin America 205-3 Confirmed incidents of corruption and actions taken Databook Latin America GRI 206: Anti-competitive behaviour 2016 206 -1 Legal actions for anti- competitive behavior, anti-trust, and monopoly practices The organization does not have any pending or concluded legal actions for anti-competitive behavior, anti-trust, and monopoly practices in any of the countries in which it operates. 1, 10, 17 1, 10, 17 1, 10, 17 1, 10, 17 16 16 16 16 16 188 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index SOCIAL REGENERATION GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG GRI 402: Labor/ Management Relations 2016 402-1 Minimum notice period regarding operational changes We have established a minimum notice period of four weeks to inform workers about significant operational changes. Databook Latin America with information on the region. GRI 406: Non- discrimination 2016 GRI 407: Freedom of Association and Collective Bargaining 2016 406-1 Incidents of discrimination and corrective actions taken 37. Databook Latin America 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk The company does not have operations at risk of violations of the workers’ right to exercise freedom of association or collective bargaining. GRI 408: Child labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labour 130. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labour 130. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 5, 8 8 5, 8, 16 5, 8 GRI 411: Rights of indigenous peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples In 2023, we did not identify any cases of violations involving the rights of indigenous peoples, both regarding indigenous people working in the organization and in indigenous communities with whom we maintain relations. 2 GRI 413: Local communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs 154, 155, 161, 162. Natura implemented engagement actions, impact assessments and development programs both for its consultants and for its supplier communities, achieving full implantation in these areas. Moreover, 100% of the operations have engagement actions and development programs for the recycling cooperatives, although there is no assessment or public disclosure of the impacts on these cooperatives. Regarding communities, the company engages in sustainability, social support and economic development actions in the states of Pará, São Paulo and Bahia, focused on environmental conservation, professional training, support for victims of gender violence and incentives for recycling and the bioeconomy. In Pará, worthy of note is the Plataforma Territórios Sustentáveis (Sustainable Territories Platform), aimed at the regeneration of 7.4 million hectares (further information on page 148); in São Paulo, the company donated BRL 4.4 million in Avon products for the Cajamar local government to stimulate selective waste collection whereby the pubic may exchange recyclable waste for Avon products. In Bahia, Avon launched its Recomeça (Restart) program with the local government of Simões Filho and the Instituto Avon. Databook Latin America with information on the region. 189 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index SOCIAL REGENERATION GRI STANDARD / OTHER SOURCE DISCLOSURE LOCATION SDG GRI 413: Local communities 2016 413 -2 Operations with significant actual and potential negative impacts on local communities We do not have operations with actual or potential negative impact on biodiversity supplier communities or communities in the vicinity of the units. Databook Latin America with information on the region. 1, 2 GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria 131. Databook Latin America 414 -2 Negative social impacts in the supply chain and actions taken 131. Databook Latin America GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data REGENERATION OF NATURE Databook Latin America GRI 3: Material Topics 2021 3-3 Management of material topics 82, 90, 133, 134, 140, 144 Databook Latin America GRI 304: Biodiversity 2016 304 -1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 304-2 Significant impacts of activities, products and services on biodiversity Databook Latin America Databook Latin America 304 -3 Habitats protected or restored Databook Latin America 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Databook Latin America 5, 8, 16 5, 8, 16 6, 14, 15 6, 14, 15 6, 14, 15 6, 14, 15 190 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index REGENERATION OF NATURE GRI STANDARD / OTHER SOURCE DISCLOSURE 308-1 New suppliers that were screened using environmental criteria 308-2 Negative environmental impacts in the supply chain and actions taken GRI 308: Supplier Environmental Assessment 2016 CLIMATE ACTION LOCATION SDG 131, 149, 150, 151, 153. Databook Latin America 131. Databook Latin America GRI 3: Material Topics 2021 3-3 Management of material topics 57, 156, 158, 159, 160. Databook Latin America GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportunities due to climate change 62 and 66. Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 13 305-1 Direct (Scope 1) GHG emissions Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 305-2 Energy Indirect (Scope 2) GHG emissions from the acquisition of energy Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 305-3 Other indirect (Scope 3) GHG emissions Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. GRI 305: Emissions 2016 305-4 GHG emissions intensity Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 305-5 Reduction of GHG emissions Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 3, 12, 13, 14, 15 3, 12, 13, 14, 15 3, 12, 13, 14, 15 13, 14, 15 13, 14, 15 305-6 Emissions of ozone- depleting substances (ODS) Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 3, 12 305-7 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions Databook Latin America with information on the region. Natura &Co information will be available later in the Sustainability Compendium, on the Investor Relations website. 3, 12, 14, 15 191 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Indicators reported by Natura &Co Holding S.A. The indicators summarized below by Natura &Co Holding consider its business units: • Natura &Co Latin America, which includes the Natura and Avon brands and the master franchisee operation in The Body Shop region; and • Avon International, which includes all markets served by the brand globally (excluding Latin America). Pillar Climate Transi-tion Climate Transi-tion Protect the Amazon Protect the Amazon Protect the Amazon Standard / Framework Description Integrate report page Databook reference C2L C2L C2L C2L C2L Become Net zero, delivering 1.5°C in line with SBTi criteria Page 57 Tab “C2L – Climate Transition” Deliver our Science Based Targets for scopes 1, 2 and 3 Page 57 Tab “C2L – Climate Transition” Contribute to the protection and/or regeneration of 3 million ha of Amazon forest (from 2 million ha in 2020) Page 57 Tab “C2L – Protect the Amazon” Increase to 45 agro-extractivist sourcing communities (from 34 in 2020) Page 57 Tab “C2L – Protect the Amazon” Contribute to the bioeconomy using innovation to develop 55 Amazonian ingredients from biodiversity (from 39 in 2020) Page 57 Tab “C2L – Protect the Amazon” Protect the Amazon C2L Increase spending on raw ingredients from Amazonian socio-bioeconomy fourfold(baseline 2020) Page 57 Tab “C2L – Protect the Amazon” Protect the Amazon C2L Double the value shared with our communities (baseline 2020) Page 57 Tab “C2L – Protect the Amazon” Protect the Amazon C2L Engage 20 million people annually in the Living Amazon Cause (Causa Amazônia Viva) Page 57 Tab “C2L – Protect the Amazon” Biodiversity Biodiversity Our people Our people Our people Our people Human rights C2L C2L C2L C2L C2L C2L C2L Assess and report our global biodiversity impacts and dependencies by 2025 Page 58 Tab "C2L – Biodi-versity" Achieve verified deforestation- and conversion-free critical supply chains by 2030 Page 58 Tab "C2L – Biodi-versity" Maintain 50% women at Natura &Co senior leadership population from end of 2023 Page 58 Tab "C2L – Our People" Equitable pay, no unexplained gender pay gap from 2023 Page 58 Tab "C2L – Our People" 30% inclusion, of management to be from under-represented communities Page 58 Tab "C2L – Our People" At least living wage for all from 2023 Page 58 Tab "C2L – Our People" Full traceability and/or certi-fication – Palm Oil Page 58 Tab "C2L – Human Rights" 192 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Human rights Human rights Human rights Human rights Human rights Human rights Packaging Circularity Packaging Circularity C2L C2L C2L C2L C2L C2L C2L C2L Full traceability and / or certification – Mica Page 58 Tab "C2L – Human Rights" Full traceability and / or certification – Paper Page 58 Tab "C2L – Human Rights" Full traceability and / or certification – Alcohol Page 58 Tab "C2L – Human Rights" Full traceability and / or certification – Soy Page 58 Tab "C2L – Human Rights" Full traceability and / or certification – Cotton Page 58 Tab "C2L – Human Rights" Advance process to identify, prevent and mitigate human rights risks across our supply chain and operations by 2027; making sure to engage with potentially affected stakeholders, promote access to remedy, and use our leverage for positive impact Page 58 Tab "C2L – Human Rights" 50% recycled content for all plastic used (in weight) Page 59 Tab "C2L – Packa-ging circularity" 100% reusable, recyclable or compostable packaging material Page 59 Tab "C2L – Packa-ging circularity" Packaging Circularity C2L Enable collection schemes in key markets, where suitable recycling infrastructure does not exist Page 59 Tab "C2L – Packa-ging circularity" Formula Circularity Formula Circularity Regeneration Regeneration Regeneration C2L C2L C2L C2L C2L 95%+ biodegradable formulas Page 59 Tab "C2L – Formula circularity" 100% of new formulas to have lower environmental footprints, measured by life cycle analysis (LCA) Page 59 Tab "C2L – Formula circularity" Work in partnership to build awareness, capability and regenerative solutions which transform systems and deliver positive environmental and social impact, enabling life to thrive Page 59 Tab "C2L – Regene-rative Solu- tions" 30% of key ingredients to be produced using regenerative practises (veri- fied/certified by external third party) Page 59 Tab "C2L – Regene-rative Solu- tions" 100% of communities/small producers to adopt ethical biotrade and regenerative practices to produce our key ingredients Packaging materials DJSI % recycled content in plastic packaging Board Diversity 1.1.3 DJSI Number of women on the company’s board of directors/fiscal council GRI 2-1 GRI 2-1 GRI Organizational details GRI Entities included in the organization’s sustainability reporting Page 59 - Pages 27 and 28 Page 12 Page 4 Tab "C2L – Regene-rative Solu- tions" Tab "Strategic Management - DJSI 001-4 NTCO" - - - 193 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index GRI 2-4 GRI 2-9 GRI 2-10 GRI 2-11 GRI 2-12 GRI 2-13 GRI 2-14 GRI 2-17 GRI GRI GRI GRI GRI GRI GRI GRI Restatements of information Governance structure and composition Nomination and selection of the highest governance body Chair of the highest governance body Role of the highest governance body in overseeing the management of impacts Delegation of responsibility for managing impacts Role of the highest governance body in sustainability reporting Collective knowledge of the highest gov-ernance body Page 4 Pages 27 and 28 Page 180 Page 180 Page 180 Page 180 Pages 27 and 28 Page 27,29 - - - - - - - - 194 Limited Assurance Report of Independent Auditors 195 196 Natura &Co Holding Natura &Co Latin America Avon International Fable Investments GRI content index Credits NATURA &CO NATURA &CO LATIN AMERICA CONTRIBUTIONS Group Chief Legal and Compliance Officer Itamar Gaino External Communications Emilia Lebron and Alisha Syal Sustainability Keyvan Macedo Investor Relations Helena Villares and Ana Sartori Corporate Governance Moacir Saltzstein and Aline Klein Legal Daniela Anversa Risk Management Mercedes Stinco and Estela Favaron Ethics & Compliance Juliana Darini and Marco Barreto People Beth Powell Advocacy Char Love Reputation, Sustainablity, Legal and Corporate Affairs Ana Costa Institutional & Government Affairs Paulo Dallari and Ana María Lee Institutional Communication and Media Relations Ana María Lee Sustainability Angela Pinhati, Ines Francke, Thais Espildora and Giovana Gouveia Costa Art Direction Renato Winning and Cássio da Costa Silva AVON INTERNATIONAL Global Communications Jo Newark Sustainability Natalie Deacon GRI Consulting, Copy and Editing Grupo Report: Fabio Peixoto, Ana Souza, Guto Lobato, Fernanda Mori, Alisson Cardoso, Livia Frossard, Ana Paula Cardoso, Camila Freire, Leslie Diorio, Fábio Vernalha and Camila Severgnini Gestão Samaúma Consultancy Natália Noleto and Karina Baratella Design Manuela Novais, Ana Tereza Carneiro and Gabrielle Balceskis Board Photography Paulo Vitale Additional thanks to Jonathan Lloyd White, Evie Stenhouse, Samantha Jacobs and Roberta Roesler Our special thanks to Luiz Seabra, Guilherme Leal, Pedro Passos, Fábio Barbosa, Guilherme Castellan, João Paulo Ferreira and Kristof Neirynck 197

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