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BUSINESS COMBINATION (Details 14) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]        
Property, plant and equipment R$ 27,927,458 R$ 26,370,445 R$ 21,531,134 R$ 21,531,134
Business Property Plant And Equipment 1 [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Description of basis of valuation of assets available for benefits Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market.       
Carrying amount [member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment R$ 3,185,975      
Mining rights 2,456      
Computer software 4,973      
Fair Value Adjustments [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment 402,289      
Mining rights 135,216      
Trademarks 38,370      
Total Fair Value [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment 3,588,264      
Mining rights 137,672      
Trademarks 38,370      
Computer software R$ 4,973      
Business Mining Rights [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Description of basis of valuation of assets available for benefits Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation      
Business Trademarks [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Description of basis of valuation of assets available for benefits The brands were evaluated using the Royalty Relief method, which consists of projecting the expectation of royalties and measuring the present value.      
Business Softwares [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Description of basis of valuation of assets available for benefits The Company's software has not been evaluated.      
Carrying Amount One [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment R$ 3,193,404      
Fair Value Adjustments One [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment 575,875      
Total Fair Value One [Member] | C S N Cimentos Brasil S A [Member]        
IfrsStatementLineItems [Line Items]        
Property, plant and equipment R$ 3,769,279