Background
A TOOL TO ESTIMATETHE POSITIVE ORNEGATIVE VALUETHAT YOUR BUSINESSCREATES FOR PEOPLE,SOCIETY AND NATURE.
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WHAT IS P&L?
P&L COMES FROM PROFIT &LOSS, MEANING IT ISTHE STATEMENT THATGATHERS REVENUES,COSTS AND PROFIT OFA COMPANY IN A PERIOD OFTIME. IT SHOWS THEFINANCIAL PERFORMANCE,BUT DOES NOT CAPTUREALONE THE POSITIVEOR NEGATIVE VALUETHAT THE COMPANYCREATES FOR PEOPLE,FOR SOCIETY ANDFOR NATURE.
THE P&L FOLLOWSA SIMPLE FORMULA:
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HOW WE TRANSFORMP&L INTO iP&L
NATURA EXPANDED THELOGIC OF A REGULAR P&LTO MAKE VISIBLE THEIMPACTS THAT TRADITIONALACCOUNTING DOES NOTCAPTURE. THIS IS HOWTHE iP&L EMERGED,AN INTEGRATED P&L THATCONSIDERS THESE IMPACTSON PEOPLE, SOCIETYAND NATURE.
EXTERNALITIES
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NATURASRESULTS SO FAR
DISCOVER SOME OF THERESULTS ACHIEVED WITHNATURAS MODEL.
R$ 0 BILLIONS
IN SOCIO-ENVIRONMENTALRETURN, WHICH MEANS THATFOR EVERY R$ 1 INREVENUE, R$ 2.5 WEREGENERATED IN POSITIVEIMPACT FOR PEOPLE,SOCIETY AND NATURE.
+ 0%
OF POSITIVE IMPACTFROM CARBON CREDITS,AN ADVANCEMENT IN THEMANAGEMENT OF GREENHOUSEGAS EMISSIONS.
+0%
IN SOCIO-ENVIRONMENTAL INITIATIVES
+0%
IN ENVIRONMENTAL SERVICES
TECHNOLOGIES AND PROJECTSTHAT MINIMIZE ENVIRONMENTALIMPACT, GENERATING BETTERQUALITY OF LIFE ANDSTRENGTHENING SUSTAINABLEPRODUCTION CHAINS.
R$ 0 BILLIONS
IN THE TOTAL INCOMEIMPACT OF BEAUTYCONSULTANTS, REPRESENTINGA 69% INCREASE COMPAREDTO THE PREVIOUS YEAR ANDCONTRIBUTING TO THEACHIEVEMENT OF A LIVINGINCOME FOR A LARGERNUMBER OF ENTREPRENEURS.
DATA FOR 2024. 2025 RESULTS IN PROGRESS.
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THE iP&L DOES NOT ONLY CONSIDERFINANCIAL CAPITAL, LIKE A REGULARP&L, BUT THE RELATIONSHIP BETWEEN4 INTERDEPENDENT CAPITALS:
PRODUCED CAPITAL:
ALSO KNOWN AS FINANCIAL CAPITAL. GOODS ANDINFRASTRUCTURE PRODUCED AND USED TO PRODUCEOTHER GOODS AND SERVICES.
HUMAN CAPITAL:
THE WAY AN ORGANIZATION INVESTS IN ANDIMPACTS THE LIVES OF THE INDIVIDUALS WITHWHOM IT DIRECTLY RELATES.
SOCIAL CAPITAL:
RELATIONSHIP AND COOPERATION NETWORKS WITHINA COMMUNITY THAT INFLUENCE SOCIAL DEVELOPMENTAND COLLECTIVE WELL-BEING.
NATURAL CAPITAL:
NATURAL RESOURCES, SUCH AS AIR, WATER ANDSOIL, AND THE ESSENTIAL SERVICES THEYPROVIDE FOR SOCIETY AND THE ECONOMY.
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HOW TO USE: UNDERSTANDHOW TO APPLY THE LOGICOF iP&L TOYOUR BUSINESS.
BASED ON ITSEXPERIENCE, NATURATRANSFORMED THIS LOGICINTO A TOOL: THEFUTURE P&L. WITH IT,ANY COMPANY CANESTIMATE IMPACTSDIRECTIONALLY, TESTSCENARIOS AND SUPPORTDECISIONS.
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Background
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THE FUTURE P&L: ASSESSTHE IMPACT OF YOURCOMPANY NOW:
INCLUDE YOUR COMPANYSDATA AND USE THE FUTUREP&L TO TEST SCENARIOSAND SUPPORT MOREINFORMED AND SUSTAINABLEDECISIONS.THE DATA IS AVAILABLEFOR YOUR VIEWING ONLY.
USE THE TOOL
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FAQ

The Future P&L is a free online platform that works as an interactive impact calculator. Developed in partnership between Natura, Africa Creative, 20DASH, and Dadadot, it allows companies of any size or sector to monetarily estimate the positive or negative value generated by their operations across the pillars of people, society, and nature.

The initiative reflects the vision that a business's success should be measured by its capacity to generate shared value. Making the platform public allows other companies to begin their impact management journey, promoting a collective transformation in the way business is done. Aligned with its goal of being 100% regenerative by 2050, Natura believes that spreading the iP&L logic accelerates this shift.

P&L stands for Profit & Loss. It is a financial statement that shows a company's revenues, costs, and expenses during a specific period. The platform explains that while the P&L reflects financial performance, it does not independently capture the positive or negative value a company creates for people, society, and nature.

The acronym iP&L stands for Integrated Profit & Loss. It is a proprietary methodology by Natura based on the premise that financial results are inseparable from their impacts on people, society, and nature. The iP&L integrates four capitals — financial (produced), natural, human, and social — to measure the total value generated or destroyed by the business.

Human capital: refers to the direct impact on the well-being and development of employees and partners. It considers indicators such as compensation, health, safety, diversity, and training investments. Social capital: involves the organization's relationship with communities and civil society, focusing on the distribution of shared value. It covers tax contributions, the strengthening of local production chains, inclusion programs, and social projects. Natural capital: refers to ecosystem services and finite resources that sustain life, such as water, soil, and biodiversity. It considers raw material consumption, greenhouse gas emissions, pollution, and conservation or offsetting initiatives. Produced (financial) capital: encompasses the financial resources and physical infrastructure that enable business activity, including annual revenue and operating profit. It serves as a fundamental baseline for comparison, helping to identify whether economic performance is aligned with generating a positive net value for nature and society.

The development of Natura's iP&L relied on methodological support from organizations such as Valuing Impact, Wage Indicator Foundation, Value Balancing Alliance (VBA), and Capitals Coalition. These partnerships helped consolidate assumptions, valuation factors, and international best practices.

Natura's iP&L is the complete and integrated model applied by the company to manage its business, utilizing granular supply chain data and dozens of valuation factors. The Future P&L is a simplified, open version based on the iP&L logic. The calculator uses public proxies (valuation factors) to directionally estimate the impact of any company across the four capitals, generating estimates for learning and scenario testing.

The calculator uses valuation factors and assumptions based on international protocols such as: Global Impact Database, Social & Natural Capital Protocols (Capitals Coalition), externality pricing studies (e.g., Swiss Federal Office for the Environment), and public databases (Wage Indicator Foundation and OECD). These parameters are periodically updated to reflect the latest evidence.

Upon accessing the platform, the company inputs information about its operations. The calculator features four main fields: Human capital (Income Distribution Impact): data on average compensation and the number of workers/partners. Social capital (Tax Contribution Impact): data on taxes paid and social programs. Natural capital (Material Use Impact): data on material consumption, emissions, and waste (for example, the amount of virgin vs. recycled PET). Produced/financial capital: annual revenue and operating profit. The information provided supports the platform in measuring financial impact proxies. Based on these inputs, the platform uses valuation coefficients to translate indicators into monetary amounts, projecting the net balance generated or extracted in each capital dimension. This analysis highlights the ratio between operating results and human, social, and environmental externalities. Additionally, users can adjust interactive toggles to simulate different business contexts.

Using The Future P&L platform is entirely free of charge.

The platform is free and can be used by companies of any size and sector, including service providers. Users simply need to input data that applies to their business reality to obtain an impact estimate.

Yes. The Future P&L accepts data from service companies. For the calculation, you need to provide information on employee and contractor compensation, taxes paid, social programs, and materials consumed (such as paper, electricity, and associated emissions) to estimate the impact. Although some parameters are more closely associated with manufacturing, the valuation logic can be applied to any segment.

Yes. The platform's privacy notice guarantees that Natura will not use the inputted data, ensuring information confidentiality. Furthermore, the user filling out the platform is responsible for the data they enter. Natura is not responsible for results generated based on non-audited data. If the user provides a corporate email and company name, they declare they are aware that their personal data will be processed in accordance with the Natura Latam Global Privacy Notice: https://www.natura.com.br/aviso-global-de-privacidade-para-clientes-e-usuarios-de-sites-natura-e-co-latam

No. Natura will not grant any type of seal, certification, or endorsement to companies that use the platform. The Future P&L is an exercise for estimation and learning, and does not represent an official or audited iP&L. The results are not comparable to Natura's and should not be disclosed as certified by the brand.

In the platform footer (or contact section), there will be a feedback channel where you can send questions, suggestions, and user stories. If you need to speak directly with Natura, follow the contact instructions available on the website or use the indicated email: impact.valuation@natura.net.

We recommend visiting Natura's Investor Relations (IR) website (ri.natura.com.br), which offers comprehensive sustainability reports, the "Vision 2050" document, and annual iP&L reports. These materials explain the methodology in detail, display indicators by capital, and contextualize the company's historical results.
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