2023 Integrated Report
This is the fourth edition of the Integrated Report of CSN Mineração S.A. (CSN Mineração or CMIN). The publication reinforces the Company’s commitment to transparent accountability to society and the constant evolution of social, environmental and governance information disclosure practices. On an annual basis, the document is subject to independent verification.
Approved by the Board of Directors and audited by Grant Thornton, the Integrated Report presents the management practices, performance and goals defined by the Company in the period from January 1 to December 31, 2023. The topics covered throughout the chapters were defined according to the 2023 materiality study and represent the main impacts, risks and opportunities associated with the Company’s business model.
The financial data follow the guidelines issued by the CPC Committee and the international accounting standards (International Financial Reporting Standards – IFRS) issued by the International Accounting Standards Board (IASB), as well as the interpretations of the International Financial Reporting Interpretations Committee (IFRIC).
The 2023 Integrated Report covers the same scope as CMIN’s financial statements, except for MRS Logística and HPP Passo Real. These companies are considered for the consolidation of financial results but are not covered by GRI disclosures. In relation to the previous year, the scope of the Integrated Report was not changed. In line with the main market benchmarks, the document was prepared in accordance with the following frameworks:
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