GRI, SASB and UNGC Content Lists
For the Materiality Disclosures Service, GRI services reviewed that the GRI content index is clearly presented and the references for disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.
The service was performed on the Brazilian Portuguese version of the report.
| GRI 101: Foundation 2016 | |
| GRI 102: General disclosures 2016 | |
| Contents | Section/Response |
| 102-1 Name of the organization | Ultrapar Participações S.A. |
| 102-2 Activities, brands, products and services | All Group companies follow the requirements and regulations of the markets in which they operate. Some of their products, such as fossil fuels, are the subject of public debate, and certain chemical molecules have restricted and predetermined uses, and may be banned from the formulation of products in certain segments and allowed in others. For more information on activities, brands products and services see page Our Businesses. |
| 102-3 Location of headquarters | Our Businesses |
| 102-4 Location of operations | Our Businesses |
| 102-5 Ownership and legal form | Our Businesses |
| 102-6 Markets served | Our Businesses |
| 102-7 Scale of the organization | Our Businesses, Financial Performance |
| 102-8 Information on employees and other workers | Inclusive Culture and Diversity, Appendices |
| 102-9 Supply chain | Value Chain |
| 102-10 Significant changes to the organization and its supply chain | Strategy and Prospects |
| 102-11 Precautionary principle or approach | The Ultra Group does not directly apply the Precautionary Principle, but its strategic planning and conduction of business activities include the management and reduction of risks and impacts. The main processes are described on Governance and Integrity. |
| 102-12 External initiatives | UN Global Compact: Holding and five businesses Carbon Disclosure Project (CDP): Holding and five businesses Business Pact against the Sexual Exploitation of Children and Adolescents on Brazilian Highways (Childhood Brasil): Ultragaz, Ultracargo and Ipiranga Leadership with Values Platform (Ideia Sustentável): Ultragaz Responsible Action (Brazilian Chemical Industry Association – Abiquim): Oxiteno Net Zero Ambition (UN Global Compact): Oxiteno Women’s Empowerment Principles (UN Women and UN Global Compact): Ipiranga Yes to Racial Equality Seal (Instituto Identidades Brasil): Ipiranga |
| 102-13 Membership of associations | Some of the associations that the Holding and the businesses are members of: Brazilian Association of Publicly-Held Companies (Abrasca), Brazilian Business Council for Sustainable Development (CEBDS), National Industry Confederation (CNI), Brazilian Institute of Corporate Governance (IBGC), Brazilian Oil and Gas Institute (IBP), Brazilian Downstream Association (ABD), World LPG Association (WLPGA), Ibero-American Association of LP Gas (AIGLP), Brazilian Association of Port Terminals (ABTP), Brazilian Association of Liquid Terminals (ABTL), Instituto Combustível Legal (ICL), Brazilian Chemical Industry Association (Abiquim) and Brazilian Association of Pharmacy and Drugstore Chains (Abrafarma). |
| 102-14 Statement from senior decision-maker | Message from the Management |
| 102-16 Values, principles, standards and norms of behavior | Our Businesses, Governance and Integrity | Global Compact: 1, 2 |
| 102-18 Governance structure | Governance and Integrity |
| 102-40 List of stakeholders | Introduction |
| 102-41 Collective bargaining agreements | In 2021, 100% of the employees of the Holding and Ultracargo were covered by collective bargaining agreements. In the other businesses, the coverage was: 99.8% in Ultragaz; 85.4% in Oxiteno, covering all employees in Brazil, Mexico and Uruguay; 96.4% in Ipiranga; and 95.0% in Extrafarma. | Global Compact: 3 |
| 102-42 Identifying and selecting stakeholders | Introduction |
| 102-43 Approach to stakeholder engagement | Introduction |
| 102-44 Key topics and concerns raised | Introduction |
| 102-45 Entities included in the consolidated financial statements | The information in this report refers to all the companies controlled by the Ultra Group and is in line with its consolidated financial statements which are available at: https://ri.ultra.com.br, in the section entitled Disclosure and Results / Results Center. |
| 102-46 Defining report content and topic boundaries | Introduction |
| 102-47 List of material topics | Introduction |
| 102-48 Restatements of information | The cases of restatements are exceptional and clearly indicated. |
| 102-49 Changes in reporting | Introduction |
| 102-50 Reporting period | Introduction |
| 102-51 Date of most recent report | 2020 |
| 102-52 Reporting cycle | Annual |
| 102-53 Contact point for questions regarding the report | sustentabilidade@ultra.com.br |
| 102-54 Claims of reporting in accordance with GRI Standards | This report was prepared in accordance with the core option of the GRI Standards. |
| 102-55 GRI Content Index | GRI, SASB and UNGC Content Lists |
| 102-56 External assurance | Letter of Assurance |
| GRI Standard | Contents | Section/ Response | UN Global Compact |
| Material topic: Energy transition | 7, 8, 9 | ||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Energy Transition | |
| 103-2 Evaluation of the management approach | Energy Transition | ||
| 103-3 Financial implications and other risks and opportunities due to climate change | Energy Transition | ||
| GRI 201: Economic performance 2016 | 201-2 Energy consumption within the organization | Governance and Integrity, Energy Transition | |
| GRI 302: Energy 2016 |
302-1 Energy consumption within the organization | Eco-efficient operations, Appendices | |
| 302-3 Energy intensity | Eco-efficient operations | ||
| 302-4 Reduction of energy consumption | Eco-efficient operations | ||
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Energy Transition, Appendices | |
| 305-2 Energy indirect (Scope 2) GHG emissions | Energy Transition, Appendices | ||
| 305-3 Other indirect (Scope 3) GHG emissions | Energy Transition, Appendices | ||
| 305-4 Reduction of energy consumption | Energy Transition | ||
| 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Appendices | ||
| Not applicable | EM-RM-110a.1 Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations | 0% | |
| EM-RM-110a.2 Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | Energy Transition | ||
| EM-RM-410a.1 Percentage of Renewable Volume Obligation (RVO) met through: (1) production of renewable fuels, (2) purchase of “separated” renewable identification numbers (RIN) | Energy Transition | ||
| EM-RM-410a.2 Total addressable market and share of market for advanced bio-fuels and associated infrastructure | Energy Transition | ||
| Material topic: Eco-efficient operations | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Eco-efficient operations | 7, 8, 9 |
| 103-2 The management approach and its components | Eco-efficient operations | ||
| 103-3 Evaluation of the management approach | Eco-efficient operations | ||
| GRI 303: Water and effluents 2018 | 303-1 Interactions with water as a shared resource | The Group’s main sources of water withdrawal and destinations of effluents are the public water and sanitation networks. In some cases, the Group withdraws ground water and discharges effluents into water bodies. More information on water and effluent management is available on Eco-efficient operations and Appendices. | |
| 303-2 Management of water discharge-related impacts | |||
| 303-3 Water withdrawal | Eco-efficient operations, Appendices | ||
| 303-4 Water discharge | Eco-efficient operations, Appendices | ||
| GRI 306: Waste 2020 |
306-1 Waste generation and significant waste-related impacts | Eco-efficient operations | |
| 306-2 Management of significant waste-related impacts | Eco-efficient operations | ||
| 306-3 Waste generated | Eco-efficient operations | ||
| 306-4 Waste diverted from disposal | Eco-efficient operations | ||
| 306-5 Waste directed to disposal | Eco-efficient operations | ||
| GRI 307: Environmental Compliance 2016 | 307-1 Non-compliance with environmental laws and regulations | Appendices | |
| Not applicable | EM-RM-140a.1 (1) Total fresh water withdrawn, (2) percentage recycled, (3) percentage in regions with High or Extremely High Baseline Water Stress | Appendices | |
| EM-RM-140a.2 Number of incidents of non-compliance associated with water quality permits, standards, and regulations | Oxiteno was given notice that its discharge of water contained a total organic carbon content above the authorized limit. | ||
| EM-RM-150a.1 Amount of hazardous waste generated, percentage recycled | Eco-efficient operations | ||
| Material topic: Responsibility for the surrounding communities | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Responsibility for the Surrounding Communities | 7, 8, 9 |
| 103-2 The management approach and its components | Responsibility for the Surrounding Communities | ||
| 103-3 Evaluation of the management approach | Responsibility for the Surrounding Communities | ||
| GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessments, and development programs | Responsibility for the Surrounding Communities | |
| 413-2 Operations with significant actual and potential negative impacts on local communities | Responsibility for the Surrounding Communities | ||
| Not applicable | EM-RM-120a.1 Air emissions | Appendices | |
| Material topic: Inclusive culture and diversity | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Inclusive Culture and Diversity | 7, 8, 9 |
| 103-2 The management approach and its components | Inclusive Culture and Diversity | ||
| 103-3 Evaluation of the management approach | Inclusive Culture and Diversity | ||
| GRI 401: Emprego 2016 | 401-1 New employee hires and employee turnover | Appendices | |
| GRI 404: Capacitação e educação 2016 | 404-1 Average hours of training per year per employee | Inclusive Culture and Diversity | |
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | Inclusive Culture and Diversity, Appendices | 6 |
| 405-2 Ratio of basic salary and remuneration of women to men | Inclusive Culture and Diversity | ||
| GRI 406: Non- discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | Inclusive Culture and Diversity | |
| Material topic: Health and safety | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Health and Safety | |
| 103-2 The management approach and its components | Health and Safety | ||
| 103-3 Evaluation of the management approach | Health and Safety | ||
| GRI 403: Health and Safety 2018 | 403-1 Occupational health and safety management system | In addition to the norms and regulations of the Ministry of Labor applicable to each case, some of the systems adopted by the Group are also oriented by voluntary standards, such as ISO 45001 certification. For more information see Health and Safety. | |
| 403-2 Hazard identification, risk assessment and incident investigation | Health and Safety | ||
| 403-3 Occupational health services | Health and Safety | ||
| 403-4 Worker participation, consultation, and communication on occupational health and safety | Health and Safety | ||
| 403-5 Worker training on occupational health and safety | Health and Safety | ||
| 403-6 Promotion of worker health | Health and Safety | ||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Health and Safety | ||
| 403-8 Work-related injuries | Health and Safety. Third parties operating in environments controlled by the Group’s companies are covered by the same occupational safety management systems applicable to employees in Ultragaz, Ultracargo, Oxiteno and Ipiranga. In Oxiteno, the system is externally audited as part of the certification by the ISO 45001 standard, and in other cases monitoring is carried out through internal controls, without structured audit processes. In the Holding and Extrafarma, safety management does not directly include third parties, but everyone who works in the companies’ internal environments are subject to the same safe behavior rules and guidelines. |
||
| 403-9 Work-related injuries | Appendices | ||
| Not applicable | EM-RM-320a.1 (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) full-time employees and (b) contract employees | Appendices | |
| EM-RM-320a.2 Discussion of management systems used to integrate a culture of safety | Health and Safety | ||
| EM-RM-540a.1 Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2) | Appendices | ||
| EM-RM-540a.2 Challenges to Safety Systems indicator rate (Tier 3) | Appendices | ||
| Material topic: Governance and integrity | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Governance and Integrity | 10 |
| 103-2 The management approach and its components | Governance and Integrity | ||
| 103-3 Evaluation of the management approach | Governance and Integrity | ||
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | Governance and Integrity | |
| 205-2 Communication and training about anti-corruption policies and procedures | Governance and Integrity, Appendices | ||
| 205-3 Confirmed incidents of corruption and actions taken | Governance and Integrity | ||
| GRI 206: Anti-competitive behavior 2016 | 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Governance and Integrity | |
| GRI 418: Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Governance and Integrity | |
| Not applicable | EM-RM-520a.1 Total amount of monetary losses as a result of legal proceedings associated with price fixing or price manipulation | Governance and Integrity. For more information on the administrative processes related to anti-competitive practices in the Group’s value chains, see the SEC 20-F and Reference Forms, which can be accessed at ri.ultra.com.br. | |
| EM-RM-530a.1 Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry | Strategy and Prospects, Governance and Integrity | ||
| Material topic: Value chain | |||
| GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Value Chain | 1, 2, 4, 5 |
| 103-2 The management approach and its components | Value Chain | ||
| 103-3 Evaluation of the management approach | Value Chain | ||
| GRI 308: Supplier environmental assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | Value Chain | |
| GRI 408: Child labor 2016 | 408-1 Operations and suppliers at Child significant risk for incidents of child labor | Value Chain | |
| GRI 409: Forced or compulsory labor 2016 | 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | Value Chain | |
| GRI 414: Supplier social assessment 2016 | 414-1 New suppliers that were screened using social criteria | Value Chain | |
| Not applicable | Relations with resellers | Value Chain | |