ESG translates into a series of environmental, social and governance factors that should be considered by companies and investors in relation to risks, impacts and opportunities linked (but not limited) to:

• Environmental issues: potential or actual changes in the physical or natural environment, such as pollution, impacts on biodiversity, carbon emissions, climate change and the use of natural resources;
• Social Issues: potential or actual changes in neighboring communities and workers, such as health and safety, supply chain, inclusion and diversity;
• Governance: corporate governance structures and processes by which companies are managed and controlled, such as the structure and diversity of the Board of Directors, Code of Conduct and Ethics, risk management, data disclosure and transparency of information, also includes governance in relation to important environmental procedures and social and legal responsibility.

The analysis of ESG-related factors has become a good tool for assessing how companies can identify non-financial risks and opportunities, and when these companies are developing appropriate strategies to manage or mitigate ESG-related risks.

Renowned institutions such as the International Finance Corporation (IFC), linked to the World Bank and the UN, have used ESG analysis tools to control the performance of assets or investment portfolios.
ESG criteria are currently taken into account when investors and a wide range of organizations around the world make decisions, and are directly related to the 17 Sustainable Development Goals (SDGs) and their targets.

Also committed to the ESG agenda, Potássio do Brasil, through its Potássio Autazes Project, incorporates ESG commitments into planning prior to the operation phase, with the aim of having a positive impact on the communities and regions in which it operates, as well as generating value for all stakeholders.

In order to integrate ESG into all stages of its business model and increase its performance, Potássio do Brasil has established action items to position the organization. To this end, a five-year plan was drawn up, starting in 2022, with a complete roadmap for aligning business strategies with those responsible for execution, which includes 3 principles of strategic relevance to the organization, distributed by themes and sub-themes: Better Employer, Sustainable Operations and Responsible Corporate Citizen.