Sustainability Report 2021
SUMMARY
Presentation
Message from
Management
The Águas do
Brasil Group
Integrity and
Transparency
Fostering
Universal Access
to Sanitation
Water Security
and Climate
Change
Efficient
Water
Our Utility
Companies
About this
Report
GRI
Summary
Corporate
Information
Cycle
About this
report*
102-42 102-43 | 102-44
This annual report, referring to the 2021
activities, was developed based on
interviews with the main executives of
the Águas do Brasil Group and on the
organization's environmental, social,
and governance indicators. Published in
Portuguese and English, it also contains
additional information available in
institutional documents (policies, codes,
regulations, and standard operating
procedures), internal communications, and
promotional materials. 102-50 | 102-52
The publication is the first made by the
Group following the premises of the Global
Reporting Initiative (GRI), and the content
was prepared according to the GRI Standards:
Essential option. In consolidating the
content, the premises of narrative cohesion,
the balance of themes, content clarity, and
scope were considered. The information has
also been aligned with the corporate report
published in the previous cycle, referring to
2020, with no changes in the data sequence.
102-48 | 102-49 | 102-51 | 102-54
Sustainability Report 2021
Materiality 103-1
A materiality process was carried out to
define the content of this report through
internal and external engagement,
document analysis, and evaluation of the
context and performance scenario. The
2017-2022 Strategic Plan and the Group's
ESG Strategy were also considered.
In selecting the consultation themes,
benchmarks from the water and sanitation
sector, the utility sector, and the financial
sector were considered, as well as the
parameters of the Sustainability Accounting
Standards Board for Water Utilities &
Services. To confront organizational issues
with contemporary global challenges and
align with the international sustainability
agenda, the World Economic Forum's 2021
Global Risk Report and the United Nation's
Sustainable Development Goals (SDGs)
were also part of the materiality process.
Environmental, social and governance
indicators are managed internally, with
the approval of senior management,
and the financial statements are audited
externally by EY. The companies included
in the consolidated financial statements
are Saneamento Ambiental Águas do Brasil
S.A. (parent company); Águas de Niterói
S.A.; Águas de Juturnaíba S.A.; Águas do
Paraíba S.A.; Águas do Imperador S.A.;
Águas das Agulhas Negras S.A.; Águas de
Nova Friburgo S.A.; Águas de Araçoiaba
S.A.; Saneamento de Jahu Ltda.; SAAB
Participações e Novos Negócios; Soluções Thus, 14 consultation themes were identified:
Ambientais Águas do Brasil Ltda.; Águas de
Paraty S.A.; Águas de Jahu S.A.; Águas de
Pará de Minas S.A.; Dotum Participações
S.A. (dormant); Gadugi Participações S.A.
(dormant); Águas da Condessa S.A. The
Águas do Brasil Group has two companies
that are not consolidated in the financial
statements: Águas de Votorantim S.A. and
FAB Zona Oeste S.A. 102-45 | 102-56
*Note: Some data may be corrected or adjusted
throughout the year cycle of this report.
• Social and environmental impact
• Ethics, governance, and institutional
relations
• Water security and climate change
Customer relationship
•
•
• Universal basic sanitation
•People management and development
• Economic-financial performance
• Innovation and technology
Waste management
Energy management
Occupational health and safety
• Operational efficiency
• Water quality
• New business
The audiences interviewed to prioritize the
themes included executives and managers
of Águas do Brasil Group, financial
institutions, suppliers, government
representatives, NGOs, investors, and
customers, consulted through virtual
interviews conducted in December 2021.
102-40|102-44
The process allowed the unification of
sustainability and business topics, as well
as the identification of improvement
opportunities in strategies and practices.
The topics prioritized by stakeholders point
to information relevant to the company,
with an analysis of impact and influence
on environmental, social, and economic
aspects, and guide the communication
made in this report, emphasizing material
topics in chapters and subchapters.
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