Gerdau

ACT Core

The company scores 2 for the quality of their transition plan, resulting in a total score of E - Committed but not planning. This reflects that the company has set valid emissions targets that cover the most material scopes but the company has not has not published a standalone transition plan nor sufficient transition-planning details embedded in its annual sustainability annual/reports. As sufficient transition plan quality is lacking, the contribution to the transition has not been scored. Establishing a transition plan or providing sufficient transition-planning details would move the company to a higher classification. The graphs below indicate the company’s performance compared to the overall distribution of results for selected aspects. However, the total score refers to a much wider set of indicators and also consider such as the company’s emission disclosure, transition plan, aspects of governance and support for climate policy.