The procedures comprised: (a) the planning of the work, considering the materiality, consistency, volume of quantitative and qualitative information and operational and internal control systems that served as a base for the preparation of Vale Sustainability Report; (b) the understanding of the calculation methodology and the consolidation of the indicators through interviews with the personnel responsible for the preparation of information; (c) the comparison, on a sample basis, of the quantitative and qualitative information with the performance indicators disclosed in Vale 2008 Sustainability Report; and (d) the comparison of the financial indicators with the financial statements and/or accounting records.