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External Socio-Environmental and Institutional Expenditures are expenses of any nature intended to meet and/or benefit society. These expenditures are used toward fulfilling formal obligations, meeting commitments, preventing or mitigating damage arising from Vale's production process, and implementing projects aligned with our social ambition, business strategy and sustainability strategy.

To integrate sustainability into our business and build an economic, social, and environmental legacy, we establish partnerships and implement projects in areas such as health, education, job and income generation, sports, culture, biodiversity preservation and conservation, among others, contributing to regional development and transformation of people's lives. 

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Governance for External Expenditures

External expenditures are regulated by a specific policy and can be carried out by all Vale areas, respecting the premises, guidelines, restrictions and evaluation/approval flow established in this document. 

All projects carried out in this process are subject to prior assessment by the social, environmental and institutional regulatory areas and by Vale's Corporate Integrity area. 

To protect the company and the beneficiaries of the projects, Vale carries out due diligence and assesses whether the external expenditure complies with the rules of our Ethics & Compliance Program

Investments that damage life, society, the environment or Vale's reputation are not allowed. 

For additional information, see Vale’s Policy on Social, Environmental and Institutional Expenditure.   

Vale Archive

Use of Incentive Law Resources

The allocation of incentivized resources for projects and institutions complements the investments and strengthens the relationship with the public power, the social institutions, the communities and the public served, in addition to contributing to the reputation of the Vale. The mechanism is used in all of Brazil, from federal tax incentive laws, such as the Federal Cultural Incentive Law (also known as the Rouanet Law) the Audiovisual Law, the Sports Incentive Law (LIE), the Children and Adolescent Funds (FUMCAD/FIA) and the Elderly Funds.

We have sought to strengthen the Councils of Directors and the proposing institutions so that they appropriate two processes, aiming to support public policies and increase the number of projects approved in municipalities and communities in which Vale atua.

It should be noted that Vale is the company that most allocates resources incentivized through the federal Sports and Culture Incentive Laws, being one of the main investors in these areas in Brazil. The amount of available resources varies annually according to the company's performance, and its use depends on the existence of projects and institutions that meet the legal requirements established by regulatory bodies and the internal and strategic criteria of Vale.

In the cultural sphere, resources are managed by the Instituto Cultural Vale, established in 2020 with a focus on democratizing access to culture and supporting the social development of territories. Transfers linked to the remaining incentive laws are managed with the support of Fundação Vale, which works primarily on strengthening public policies across various areas.

By the numbers

In 2025, Vale contributed USD 1.7 billion in socioenvironmental and institutional expenditures, including those related to Brumadinho, as follows:

  • USD 0.8 billion directed to environmental initiatives, especially environmental liabilities and water resources.
     
  • USD 0.8 billion directed to social and institutional initiatives, with emphasis on infrastructure and mobility actions, as well as on traditional communities and Indigenous Peoples.

Vale Archive

Resources applied by theme/type (US$ million) 2020 2021 2022 2023
Reparation – Brumadinho 
137.35
152.82  
1,344.40
262.21
Voluntary Investment and Institutional Relations* 
215.20
266.51
196.11
-
       Company-funded 
164.21  
140.23 
101.78
109.54
Health 
114.32
49.99
24.31  
15.90
Education 
9.43
8.18 
13.03
12.01
Support for organizations 
5.57
10.27  
10.41
14.78
Safety 
7.70 
19.42
9.24
1.93
Traditional and Indigenous Communities 
3.04
8.27
8.23
7.74
Culture 
4.91
7.48
7.08
7.95
Jobs and Livelihoods 
6.14
2.86
4.95
5.66
Infrastructure and Mobility 
5.84
21.76
3.29
3.96
Other 
7.26
12.02
21.22
39.60
       Tax-Deductible Funds 
50.99
126.28
94.33
-
Culture Incentive Act 
28.68
65.70
53.96
-
Elderly Fund 
7.14 
19.95
13.49
-
Youth Fund (FIA) 
7.14 
19.58 
13.39
-
Sports Incentive Act 
7.00 
18.53
13.49
-
Other** 
1.03 
2.52
-
-
Operational Impact Management* 
7.15
19.86 
37.61
60.38
Compliance with Obligations* 
30.35
34.34
31.22
114.35
Grand Total 
390.05
473.53
1,609.34
677.25

Social and institutional external expenditures initiatives

Resources applied by theme/type (US$ million) 2021 2022 2023 2024 2025
Obligation
34.34
31.22
114.35
80.48 127.18
Discretionary*
140.25
101.78
109.50
241.77
147.38
Support for organizations
10.27
10.41
14.78
21.81
24.09
Traditional Communities and Indigenous Peoples
8.27
8.23
7.74
9.51
14,06
Education 
8.18
13.03
12.01
10.03 8,52
Culture
7.48
7.08
7.95
8.58
7,77
                    Employment and Income Generation  
2.86
4.95
5.66
6.10
4,70
Infrastructure and Mobility
21.76
3.29
3.96
5.88
3,42
Health
49.99
24.31
15.90
3.10
2,03
Security
19.42
9.24
1.93
5.01
1,58
Other
12.02
21.22
39.6
171.76
81,22
Operational impact management
19.86
37.61
60.38
50.37
55,44
Public Resources
126.28
94.33
130.78
292.29
350,55
Brumadinho Reparation
152.82
1,344.40  
262.21
320.38
282,19
Total Geral
473.53
1,609.34
677.26  
985.29
962,75

*Does not include external expenditures related to Brumadinho reparation, which, due to their relevance, were highlighted in the last line of the table. For more information, please visit the webpage.

**Pronon (National Program to Support Cancer Care) and Pronas/PCD (National Program to Support Health Care for People with Disabilities).

Main Vale Socio-Environmental Investment Organizations

Explore below the key organizations responsible for implementing Vale's social and environmental investments:

The Vale Foundation is a corporate third-sector organization that works to strengthen public policies and promote social development in the regions where the company operates in Brazil.

With projects in Espírito Santo, Maranhão, Minas Gerais, Pará, and Rio de Janeiro, the Vale Foundation primarily aims to contribute to the improvement of public health and education and to income generation. It collaborates with municipal departments, governments, social institutions, and investment partners to foster social development for municipalities and communities in Vale’s areas of operation.

Learn more: https://www.fundacaovale.org/

Vale believes that immersing in culture provides individuals with the opportunity to expand their knowledge, broaden their worldview, and create a new outlook on life. We invest in Brazilian cultural expressions in all their diversity through the Vale Culture Institute.

Established in 2020 to build on and amplify Vale's more than two decades of investment in culture, the Institute supports and sponsors projects across Brazil, with focal areas including: Vale-owned museums and cultural centers, music and dance, heritage preservation, and festivals.   

The Institute manages four cultural venues with free admission and outreach activities for diverse audiences: Memorial Minas Gerais Vale (MG), Museu Vale (ES), Centro Cultural Vale Maranhäo (MA) and Casa da Cultura de Canaä dos Carajås (PA).

Learn more: https://institutoculturalvale.org/en 

The Vale Fund supports businesses with a positive social and environmental impact, helping to build a sustainable, fair, and inclusive economy, with a particular focus on the Amazon in Brazil.

It invests in more sustainable value chains that sustain new livelihoods and minimize impacts on natural resources, strategically supporting innovative business models, financial arrangements, and instruments to scale a sustainable backbone economy. In addition, the Vale Fund supports Vale’s broader sustainability goals, such as the 2030 Forest Goal

Learn more:  https://www.fundovale.org/en 

ITV is a private institution dedicated to advancing science, technology, and innovation. A non-profit organization sponsored by Vale, ITV develops educational resources, research, and technological solutions for sustainability and mining.

The Institute offers two programs accredited by CAPES (Office for Improvement of Higher Education Faculty): a professional master's degree program in Sustainable Use of Natural Resources in Tropical Regions and a program in Mining Process Instrumentation, Control, and Automation.
 

Learn more: https://www.itv.org/en  

Vale Volunteers Network

In addition to the mechanisms for external expenditures, Vale also has the Vale Volunteers Network, its corporate volunteering program, created with the purpose of bringing people together through the desire to make a difference in the lives of those who need it most.

The Vale Volunteers Network is organized into regional committees located in six states where Vale operates in Brazil: Pará, Maranhão, Bahia, Espírito Santo, Minas Gerais, and Rio de Janeiro. These committees are responsible for planning, guiding, and carrying out volunteer activities in their areas, mobilizing employees and members of society who are united by empathy and a commitment to social transformation.

Guided by the purpose of contributing to improving quality of life in the regions where the company operates, volunteers dedicate their time, talent, and knowledge to initiatives aimed at the common good. In 2025, more than 250 volunteer actions were carried out, with over 6,500 participations, benefiting approximately 60,000 people in various municipalities across the country.


Learn more: https://redevoluntariavale.com.br/