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
==View entire presentation