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Investor Presentaiton

eneva The following limitations apply for this assurance engagement: The Reliability of data was assessed on a sampling basis, related to material aspects published in the Report Economic information presented within the Report were assessed specifically against the GRI reporting principles of Balance and Completeness. Technical opinion on the report and the assurance process Throughout the assurance process we found a reliable system for collecting and consolidating the data that constitute the Report. The people responsible for the material issues, who responded to the assurance, demonstrated adequate knowledge about the indicators and the process of the Report's preparation. Eneva's Report consists of a complete edition available on the company's website. The scope of our assurance covered the data and GRI indicators for 2021 on the material issues presented in this publication, including specific Sustainability Accounting Standards Board (SASB) indicators. Eneva presents its Report based on 4 strategic pillars, divided into 10 material issues, updated in a materiality study in February 2021. In our understanding, the revision of the issues provides an updated perspective on the impacts of the company's activities. The data presented to address the energy (302-1 and 302-2), and emissions (305-2, 305-3 and 305-4) indicators of the GRI, are part of Eneva's Greenhouse Gas (GHG) Emissions Inventory, assessed by SGS in 2022, based on NBR ISO 14.064-1/07 and will be submitted to the review of the Brazilian Program of the GHG Protocol, within the deadlines established by the program; We found that studies on biodiversity are conducted during the environmental licensing processes of the sites, both for the implementation and operational phases. However, in 2021 the company has demonstrated that it has been working on strategies in relation to risks and opportunities related to biodiversity, from which we can highlight the elaboration of a biodiversity management procedure establishing new indicators, as well as the publication of the ESG Commitment 3 "Contribution, until 2030, to consolidate 500 thousand hectares of protected areas in the Legal Amazon". Regarding Social performance data, we found that Eneva presents in a transparent way the negative and/or positive social impacts of its activities and has shown a robust management of the monitoring of both its own and sponsored social projects and programs. Eneva reports information on local suppliers, making it possible to perceive the impact of each operation on the local supply chain. However, this is a practice of the organization, but not yet a formalized management process. We found the implementation in 2021 of new management indicators for water resources and effluents, thus increasing the traceability and performance of management and monitoring. Eneva reports data associated with waste. However, the scope of the information is focused on ash waste (coal plant), due to its relevance. Other waste generated are accounted for by the operations individually, but do not yet have an effective control of the consolidated generation of the data. We found that Eneva has a "Redmine" system for investigating all incidents and deviations in the company, and in 2021 the Corporate HSE implemented a critical review of the investigations, strengthening data reliability. Additionally, we found that the company is improving the monitoring of HSE indicators. We have assessed Eneva's Risk Mapping, which includes the risks of corruption and its controls based on policies, independent reporting channel, integrity mechanism. for suppliers, management of conflicts of interests, consultation channel, with this issue classified as "Remote" by the methodology of the adopted risk matrix. It is our understanding that sufficient indicators have been reported to achieve the Core option of the GRI Standard for Sustainability Reporting. Recommendations Present the management method adopted for the Supply Chain issue and indicators associated with local suppliers, according to the reporting requirements of the indicators 204-1 and 102-9. Report in a more complete way the data related to waste, considering all the waste generated by the operations, according to the reporting requirements of the 306 GRI indicators. Present for the next cycle the implemented management strategy and indicators associated with biodiversity-related risks and opportunities. Conclusion As a result of our assurance, we concluded that: The information presented in the Report is balanced, consistent and reliable. Eneva established appropriate systems for the collection, aggregation and analysis of quantitative and qualitative data used in the Report. The Report adheres to the Principles for defining report content and quality of the GRI Standards for sustainability reports and meet its Core level. sustainability report 2021 < 106 > annexes ==
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