Overview, Indicators and Indexes

TIM believes that its business activities must be carried out taking into consideration the expectations of all those we interact with, the so-called stakeholders (that is, all people or things affected by our activities). We group our stakeholders in eight categories: customers, suppliers, competitors, institutions, the environment, community, shareholders (external stakeholders) and Human Resources (internal stakeholders).

We listen to all our stakeholders’ feedbacks not only because we believe that it is right from the ethical standpoint, but also because we are convinced this is the only way to sustain our business in the long term.

TIM’s goal is to achieve balance in the dimensions of economic, environmental, social and governance sustainability. From this perspective, “ESG” comes from the term “Environmental, Social and Governance” and it is directly linked to TIM’s position. We have showed over the years our engagement with the highest level of corporate governance, economic responsibility and strong commitment to social and environmental aspects.

This commitment allowed us to be the only company in the sector to be listed in the B3’s Novo Mercado, to maintain a Statutory Audit Committee, to be part of the ISE portfolio for 18 consecutive years and to be a member of the S&P/B3 Brasil ESG index.

Aligned to our Values and to the sustainability principles described, we also operate in accordance with a set of Policies that rule different aspects related to ESG. In addition, in December 2020, TIM created the ESG Committee to advise the Company’s Board of Directors on issues related to environmental, social and governance. The committee is composed of members of the BOD.

In addition, TIM considers the following topic as materials in its sustainable evolution, defined from qualitative and quantitative analyses to identify the importance of each topic, in line with Global Reporting Initiative (GRI) guidelines and recommendations:

Themes identified as priorities in the materiality process

Energy management
Responsible supplier management
Artificial intelligence

Climate change
Cybersecurity, privacy and data protection
Non-compliance with regulatory obligations

Diversity, inclusion and nondiscrimination
Digital inclusion and connectivity
Service quality and customer experience

The periodic process of preparing the materiality matrix includes consulting the company’s external and internal stakeholders. It is one of the mechanisms that enables frequent review of TIM’s ESG strategies, aiming at continuous improvement of its practices and commitments.

In 2025, TIM focused on developing its dual materiality, the main trend for defining material topics for organizations today, which has become mandatory for various reports, ratings, and initiatives.

This model is composed of two types of materiality: Financial and Impact (socio-environmental). Impact materiality involves issues that have a significant effect on the economy, the environment and/or people and society, caused by our activities and operations. Financial materiality brings together environmental, social, and/or governance issues that have a significant effect on our financial performance and our ability to generate value.

The new materiality matrix guides the reporting of information in the ESG Report, as well as being the basis for the development of TIM’s ESG strategy.

For more information about TIM’s materiality matrix, please visit our ESG Report.

TIM’s activities towards sustainability and aiming the best ESG practices are recognized in assessments of the main ESG indexes of stock exchanges and specialized agencies.

Find below our main indicators:

ENVIRONMENTAL	2023	2024	2025
Energy consumption in the organization (GJ)¹	2,628,072	2,758,996	2,738,312
Number of active biosites with low urban impact	1,858	1,870	1,885
Total waste recycled or sent for reuse (tons)	2,199	2,345	1,894

SOCIAL	2023	2024	2025
TIM’s social investments (R$ million)	11.1	15.6	9.4
Average training hours per employee	42	48	50
% of women in total employees	51%	52%	52%
% of women in management positions	25%	26%	27%

GOVERNANCE	2023	2024	2025
% of independent members on the Board of Directors	40%	40%	40%
% of women on the Board of Directors	30%	30%	30%
Number of members on the Board of Directors	10	10	10
% of employees trained in anti-corruption policies and procedures¹	99%	99%	96%
Mobile Experience and Image Survey (Individuals customers)	8.31	8.33	8.38

_{¹ Based on employees active in December 2025.}

Find below the main commitments taken in our Strategic Plan 2026-28:

ENVIRONMENTAL	Results 2025
Net Zero (scopes 1, 2 e 3) tCO2e	580,204
Carbon neutral (scopes 1 and 2)	0
Renewable electricity	100%
Eco-efficiency in data traffic (bit/Joule)	+148%
Reuse or recycling of solid waste	99.9%

ESG Target 2026-28 Plan
Net Zero	2040
Carbon Neutral	2030
100%	2026
–	–
≥95%	2026

For more information on the goals and results of the ESG Plan, access the 2025 ESG Report.

SOCIAL	Results 2025
Engagement¹ (per year)	87%
Black employees in leadership positions²	21.3%
Women in leadership positions	36.3%
Women in new hires	52.6%
Upskill of employees in digital capabilities (AI Academy, Agile Academy)	60%
Connected hectares (in millions)	26

ESG Target 2026-28 Plan
≥82%	2026
≥25%	2027
>36%	2027
>50%	2027
≥90%	2027
≥32	2027

¹ As measured by Mercer’s Climate & Engagement Survey favorability index

²Self-declared mixed race and black employees are considered.

GOVERNANCE	Results 2025
Transparency and Anti-Corruption practices and standards (e.g. ISO 37001, Pro-EthicsSeal)	Maintained
Cybersecurity and Data protection Practices and standards (e.g. ISO 27001)	Maintained
Positioning in ESG indexes and ratings (e.g. ISE)	Mantained