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
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annexes
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