Investor Presentaiton

108 > GRI 2-23 | Policy commitments AES Brasil's Code of Conduct and Sustainability Policy were based on the Universal Declaration of Human Rights (UN, 1948), the International Convention on the Rights of the Child (UN, 1989) and the Guiding Principles on Business and Human Rights (UN, 2011). The Compliance Policy and the Code of Conduct provide for due diligence processes. The Sustainability Policy and the Compliance Policy have been approved by AES Brasil's Board of Directors, while the Code of Conduct was approved by the Board of Directors of AES Corporation. All policies apply to AES Brasil and its subsidiaries. Moreover, we also rely on a Code of Conduct for suppliers, which is applicable specifically for suppliers. The prevention and precautionary principles are foreseen in AES Brasil's systems that aim to fulfill the commitments outlined in the policies. The Environmental Management System acts in an environmentally preventive manner; the Health and Safety Management System aims to protect employees, outsourced service providers, and communities; and the Social Management System aims to provide the guidelines to all community-related processes. Policies and commitments undertaken by AES Brasil are available on our website. Furthermore, we disclose them on the intranet, on contractual clauses, during training sessions and at meetings. GRI 2-25 | Processes to remediate negative impacts Our commitments are based on existing policies, whose assumption is to create value for all stakeholders, seeking to contribute to the local development in order to enhance positive impacts and mitigate the negative ones. Based on our policies, we emphasize: ■Sustainability Policy: commitment to enhance the positive impacts on the local communities; mitigate the negative environmental impacts of our operations; and the protection and promotion of Human Rights; ■Biodiversity and Land Use: guidelines for protecting and preserving the environment and land use, encompassing strategic actions and raising stakeholder awareness; ■Statement of Commitments to Climate Change: outlines the action fronts for reducing greenhouse gas emissions from activities and managing risks and opportunities; ■ Values Guide - Code of Conduct: includes AES Brasil's values and guidelines on how to interact with the different stakeholders. ■Risk Management Policy: defines the risk management processes in order to minimize the consequences of risk occurrence based on impact and probability; ■Integrated Management System: integrates environmental and health & safety management guidelines and processes; ■Social Management System: structured processes to respond to the social risks and impacts of the projects in the territories where the company operates; As communication mechanisms, in addition to the AES Helpline and the toll-free number, which were already described in the Ethics and Compliance topic, upon the construction of new projects, we implemented an Ombudsman channel for the communities' claims. The status of demands is weekly monitored by the Social Communication Program team and, after the claims are addressed, the team provides feedback to the stakeholders. 2022 Integrated Sustainability Report > Attachments aes Brasil

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