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Annual Integrated Report

92 GRI Content Index Statement of use | Banco Santander reported the indicators in accordance with the GRI Standards. GRI 1 | GRI 1: Foundation 2021 GRI sector standard (2021) | Not applicable in this reporting cycle. GRI Standard Content Details Annual Integrated Report Table of Contents The organization and its reporting practices GRI 2: General Disclosures 2021 2-1 Organizational details Banco Santander (Brasil) S.A is a publicly traded company with shares listed on the stock exchange. In addition to operating across all Brazilian states, it has branches in the Cayman Islands (Grand Cayman) and Luxembourg. The headquarters are located at Avenida Presi- dente Juscelino Kubitschek, n°2235/2041, Block A, Vila Olímpia, City of São Paulo (SP). The corporate structure can be accessed via the following link: https://www.santander.com.br/ri/ estrutura-acionaria-en GRI 2: General Disclosures 2021 GRI 2: General Disclosures 2021 2-2 Entities included in the organization's sustainability reporting This report encompasses not only the Bank itself, but also its controlled entities. The in- dicators that consider only a specific set of companies provide details on the businesses under consideration in their respective footnotes. For a comprehensive list, please refer to the Financial Statements, available at https://cms.santander.com.br/sites/WRI/docu- mentos/url-dfs-brgaap-4Q22/23-02-02_050557_dfs%20brgaap%204q22.pdf 2-3 Reporting period, frequency and contact point The Annual Integrated Report and financial reports, such as the Financial Statements, cover the period from January 1st, 2022 to December 31st, 2022. The Annual Integrated Report was published on June 2nd, 2023 GRI 2: General Disclosures 2021 2-4 Restatements of information GRI 2: General Disclosures 2021 2-5 External assurance The engagement complies with the Audit Services Approval Policy, approved by the Au- dit Committee, which advises the Board of Directors. This policy governs the procedure for approving all services to be provided by the External Auditor of the Santander Brasil Group, whether they are related to auditing, as well as the procedure for their execution and the method for calculating and limiting the fees that may be paid for these services. The Report undergoes approval by the executives of the Executive Committee - COMEX and by members of the Sustainability Committee, which advises the Board of Directors. The scope considered the limited assurance of the Report by adhering to the guidelines of GRI Standards and the structure and principles of Integrated Reporting established by the IIRC and CPC 09. The assurance is in conforms to the CTO 01 standard, which is based on NBC TO 3000 and ISAE 3000. PwC worked independently to ensure the assurance of data, methodologies, and management practices Introduction Value Creation | Economic Performance | Environmental Social Governance Appendices Where to find the indicator Reasons for omission Pages 14 and 15 Page 8 Page 42 Page 90 Santander 93
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