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Sustainability Report ENEVA 2020

5.4.1 Methodology [GRI 102-16] We follow a risk management methodology based on internationally accepted standards, such as the Enterprise Risk Management model (COSO-ERM) and ISO 31000, adopting the concept of Three Lines of Defense to ensure compliance with the established guidelines. eneva 1st Line of Defense Represented by all managers in the business and support areas, who must ensure effective risk management within the scope of their direct organizational responsibilities. 2nd Line of Defense Responsible for supporting the 1st Line of Defense for risk management, represented by areas such as HSE (Health, Safety and Environment), Information Technology, Risk Management, and Governance & Compliance. It has an advisory role to the executive divisions, but with independent evaluation and reporting on risk management and on our control environment. 3rd Line of Defense Represented by the Internal Audit. Its goal is to provide independent opinions to the Board of Directors, through the Audit Committee, about the processes and the effectiveness of internal controls. ABOUT LETTER FROM ABOUT FIGHTING THIS REPORT MANAGEMENT ENEVA COVID-19 INTELLECTUAL & ORGANIZATIONAL CAPITAL MANUFACTURED HUMAN CAPITAL CAPITAL SOCIAL & RELATIONSHIP CAPITAL NATURAL CAPITAL FINANCIAL CAPITAL APPENDICES GRI CONTENT INDEX SASB CONTENT INDEX SUSTAINABILITY REPORT [ENEVA 2020] PAGE 50

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