Introduction We have been contracted to apply limited assurance procedure on the sustainability information disclosed on the Sustainability Report of Vale S.A. (“Vale”), related to the year ended December to the 5 (� ve) Subject Matters proposed by ICMM – International Council on Mining and Metals, including its ten sustainable development principles and � ve Position Statements. Responsibilities of Vale Management The management of Vale is responsible for preparing and adequately presenting the sustainability information on the Sustainability Report in accordance with the Guidelines for Sustainability Reports of the Global Reporting Initiative – GRI (GRI-G3) and with the Sector Supplement “Mining & Metals Sector Supplement– RG Version 3.0/MMSS Final Version” and by the internal controls determined as necessary to ensure this information is free from material misstatement, even though it was resulted by fraud or error.