Through our internal management, we strive to align ourselves with the best sustainability practices existing in the market. This includes initiatives related to:

• Environment and climate change: our buildings have ISO 14.001 certification, and we have been carbon neutral since 2011.
• Corporate governance: we are listed in the Novo Mercado, have 100% independent members on the Board of Directors, and have ASG goals that impact the variable remuneration of the president and the entire company.
• Risk management: environmental, social, governance, and climate-related issues are also evaluated from the perspective of the company’s corporate risk approaches.
• Diversity, equity & inclusion: our internal practices permeate, for example, recruitment and selection processes, goal setting, and attraction and mentoring programs.
• Private Social Investment: led by B3 Social, a non-profit association founded in 2007, responsible for integrating and coordinating our private social investment projects.

As market inducers, we believe in the value of partnerships, and therefore, we act as an associate, member, and/or signatory of various institutions and commitments focused on ESG discussions.

We became signatories of the UN Global Compact in 2005 and were the first exchange in an emerging country to commit to the Principles for Responsible Investment (PRI) in 2010. In 2012, we became a founding signatory of the Sustainable Stock Exchanges (SSE) initiative under the UN, and since 2014, we have been a member of the Sustainability Working Group of the World Federation of Exchanges (WFE). In the climate agenda, we are members of the Brazilian Initiative for the Voluntary Carbon Market.

In this engagement context, we aim to democratize access to the capital market with content tailored for individual investors. This has been achieved through initiatives such as Bora Investir*, B3 Educação*, HUB B3*, and the individual investor relations website*

We also aim to induce companies in sustainability themes through our ASG products and services, which are distributed across three segments:

• Listed: We have the Corporate Sustainability Index (ISE B3), which has been in place since 2005 and aims to create an investment environment compatible with the demands of sustainable development and promote the ethical responsibility of corporations. In addition to ISE, we have nine other ASG indices in our portfolio (ICO2 B3, IDIVERSA B3, ICBIO B3, IGPTW B3, Brazil ASG Index, IGC B3, IGCT B3, IGC – NM B3, and ITAG B3). In 2024, we launched B3 Green Equities*, a designation for listed companies that aims to recognize companies with activities that contribute to environmental protection and the fight against climate change.
• Over-the-Counter (OTC): Every year, we have been developing and strengthening ESG products for this market as well. This includes platforms for (i) registration and trading of Decarbonization Credits (CBIOs), (ii) registration of carbon credits, (iii) identification of green, social, or sustainable (socio-environmental) bonds, and (iv) registration of Green Rural Notes (CPR Verde) and Structured Operations Certificates (COEs). Additionally, in 2023, we announced a partnership with ACX Group, one of the leading trading platforms for the carbon credit market worldwide.
• Technology, Data, and Services: We have developed the ESG Workspace B3, the Brazilian exchange’s ASG data platform, launched in 2022. It includes: aggregated data from listed companies’ sustainability reports (Reports Data Module); information on financial instruments linked to sustainability registered in the OTC market (ASG Thematic Securities Module); and data from companies’ questionnaires that reported to the ISE B3 process, along with the ranking of companies in the index.

In the scope of market induction, we have the ASG Annex*, which is a proposal for social, environmental, and governance measures to be adopted by listed companies, following the “comply or explain” model. The ASG Annex encourages companies to have more women and other underrepresented individuals, such as Black and LGBTQIA+ people, on their boards of directors and statutory boards. The text also proposes the establishment of diversity criteria in the director appointment process and the inclusion of performance indicators related to ASG themes or goals in the variable remuneration policy of the company’s administration.

* Websites only available in Portuguese.

Since 2010, with a base year of 2009, we have been publishing an Annual Report based on the guidelines of the Global Reporting Initiative (GRI). The document also considers indicators from the Sustainability Accounting Standards Board (SASB), some elements of the International Integrated Reporting Council (IIRC), and the Task Force on Climate-related Financial Disclosures (TCFD). The Annual Report, which is audited by a third party, covers the most relevant United Nations Sustainable Development Goals (SDGs) for our business. Its purpose is to disclose economic, environmental, social, and corporate governance information related to B3’s strategy, business, and performance.