About this Report
We are presenting Nexa Resources’ performance results for the January 1-December 31, 2017 period, in accordance with the International Integrated Reporting Council (IIRC) guidelines and the Global Reporting Initiative’s GRI Standards in the Essential option. We disclose economic, social and environmental results annually and the last report, with information from 2016, was published in April 2017. The content covers our operations’ main aspects, as well as the risks and opportunities we mapped and were considered of interest to shareholders and other stakeholders. GRI 102-1, 102-50, 102-51, 102-52, 102-54
We follow international accounting standards (International Financial Reporting Standards – IFRS) for reporting financial indicators. Social and environmental data follow Brazilian and Peruvian norms applied to labor and environmental issues; for the greenhouse gas aspect we use the GHG Protocol methodology. The document was assured by PricewaterhouseCoopers (PWC). GRI 102-56
The consolidated financial statements, including the list of entities included, and the accounting audit report are available for viewing on our institutional website (www.nexaresources.com) under the Investors tab. The changes resulting from the Company’s new agreements include the effects of the Energy Assets, transferred to Nexa on June 30, 2017. Consequently, the Company retroactively applied the common control concept. Nexa recognized the Energy Assets for all the years presented in the consolidated financial statements. The transfers of these assets are described in Notes 1 (iii) (vii) to the consolidated financial statements as at December 31, 2017. This report can be downloaded from the same site, also available in Portuguese and Spanish. Comments, suggestions, doubts or criticisms regarding the content, as well as our operations and initiatives in Brazil and abroad, can be sent through the following channel: email@example.com. GRI 102-45, 102-53
Materiality GRI 102-44, 102-46, 102-47
This document’s contents follow the Materiality Principle established by the IIRC and GRI and was defined based on the evaluation of topics of major relevance to the mining and metallurgy sector, the Sustainability Accounting Standards Board (SASB) guidelines and sectorial benchmarking, thereafter prioritized in consultation with Nexa’s top management.
The material aspects of sustainability and its long-term goals are presented throughout the report and include: waste, energy and emissions, water, people, health and safety, local development, human rights and decommissioning. Economic performance, ethics and integrity are considered as transversal topics.
The relevance of the analysis of these topics, their boundaries and related GRI topics are detailed in the GRI supplement to this report, which can be accessed on the company’s website at Material Issues.