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INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (Details) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Balance at beginning of year R$ 3,896,518 R$ 3,340,775 R$ 2,271,629
Equity in earnings 827,606 1,151,827 563,158
Cumulative Translation Adjustment 176,214 (205,592) 225,507
Capital increase 524,185 35,001 27,500
Capital decrease     (141,095)
Conversion of intercompany loan into equity interest 141,070    
Negative goodwill in acquisition of equity interest 11,195    
Presentation as Assets held for sale (1,210,041)    
Shares repurchase (47,006)    
Results in operations with subsidiary and joint ventures (note 3.4)     511,514
Dividends/Interest on equity (461,292) (425,493) (117,438)
Balance at end of year 3,858,449 3,896,518 3,340,775
Ubirata Tecnologia S.A      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Capital increase 9,375    
Addiante S.A.      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Capital increase 90,000    
Brasil ao Cubo S.A.      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Capital increase 36,653    
Newave Energia S.A      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Capital increase 388,157    
Investments in North America      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Balance at beginning of year 2,428,237 1,871,275 908,339
Equity in earnings 591,354 884,437 279,948
Cumulative Translation Adjustment 142,830 (76,795) 173,934
Results in operations with subsidiary and joint ventures (note 3.4)     511,514
Dividends/Interest on equity (396,015) (250,680) (2,460)
Balance at end of year 2,766,406 2,428,237 1,871,275
Investments in South America      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Balance at beginning of year 1,060,770 1,071,333 976,045
Equity in earnings 230,176 277,108 268,291
Cumulative Translation Adjustment 17,060 (127,099) 52,278
Capital decrease     (141,095)
Presentation as Assets held for sale (1,210,041)    
Shares repurchase (47,006)    
Dividends/Interest on equity (50,959) (160,572) (84,186)
Balance at end of year   1,060,770 1,071,333
Investments in Special Steel      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Balance at beginning of year 256,813 251,668 231,152
Equity in earnings 10,582 9,243 28,831
Cumulative Translation Adjustment 1,127 (414) 710
Dividends/Interest on equity   (3,684) (9,025)
Balance at end of year 268,522 256,813 251,668
Other investments      
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES      
Balance at beginning of year 150,698 146,499 156,093
Equity in earnings (4,506) (18,961) (13,912)
Cumulative Translation Adjustment 15,197 (1,284) (1,415)
Capital increase 524,185 35,001 27,500
Conversion of intercompany loan into equity interest 141,070    
Negative goodwill in acquisition of equity interest 11,195    
Dividends/Interest on equity (14,318) (10,557) (21,767)
Balance at end of year R$ 823,521 R$ 150,698 R$ 146,499