Investor Presentaiton slide image

Investor Presentaiton

eneva Independent Assurance Statement LEAG - 020 BUREAU VERITAS Introduction Bureau Veritas Certification Brazil (Bureau Veritas) was engaged by Eneva S.A.(Eneva) to conduct an independent assurance of its Annual Sustainability Report for the year 2021 (hereinafter referred to as the Report). The information published in the Report are Eneva's management sole responsibility. Our Bureau Veritas' responsibilities are defined in the following scope of work. Scope of work The scope of this verification encompassed the Standards and Principles of the Global Reporting InitiativeTM for Sustainability Reports including specific Sustainability Accounting Standards Board (SASB) indicators and refers to the reporting period from January 1 to December 31, 2021. ENEVA AND BUREAU VERITAS RESPONSIBILITIES The preparation, presentation and the content of the Report are Eneva's management sole responsibility. Bureau Veritas is responsible for providing an independent opinion to the Stakeholders, pursuant to the scope of work defined in this statement. Methodology The assurance work covered the following activities: 1. 2. Interviews with the personnel responsible for material issues and Report content. Remote audits in the head office in Rio de Janeiro/R) and the following operational units: Parnaíba/MA, Azulão/AM, and Itaqui/MA 3. Review of documentary evidence provided by Eneva in relation to the reporting period (2021). 4. Evaluation of the systems used for data compilation. 5. Analysis of stakeholder engagement activities developed by Eneva 6. Evaluation of the method used to define material issues included in the Report, taking into account the sustainability context and the scope of the information published. The level of verification adopted was Limited, according to the requirements of the ISAE 3000 Standard2, which were incorporated to the internal assessment protocols of Bureau Veritas Limitations and exclusions Excluded from the scope of this work was any assessment of information related to: Activities outside the defined reporting period. Statements of position (expressions of opinion, beliefs, goals, or future intentions) on the part of Eneva Accuracy of economic and financial data contained in this Report which has been taken from financial statements verified by KPMG as independent auditors. The Inventory of Greenhouse Gas (GHG) emissions has been externally verified by SGS, in an independent process. Data and information from affiliated companies, over which Eneva has no operational control 1 Materiality, Stakeholder Inclusiveness, Sustainability Context, Completeness, Balance, Comparability, Accuracy, Periodicity, Clarity, and Reliability 2 International Standard on Assurance Engagements 3000 - Assurance Engagements other than Audits or Reviews of Historical Financial Information sustainability report 2021 < 105 > annexes ==
View entire presentation