Investor Presentaiton
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assurance obtained in limited assurance work is substantially
lower than that which would be obtained if reasonable
assurance work had been performed. If we had performed
reasonable assurance work, we could have identified
other issues and possible distortions that may exist in the
information contained in the Report. Therefore, we do not
express an opinion on this information.
Non-financial data are subject to more inherent limitations
than financial data, given the nature and diversity of the
methods used to determine, calculate or estimate these
data. Qualitative interpretations of materiality, relevance, and
accuracy of the data are subject to individual assumptions
and judgments. Additionally, we did not perform any work
on data reported for prior periods, nor in relation to future
projections and targets.
The preparation and presentation of sustainability indicators
followed the GRI - Standards criteria and, therefore, are
not intended to ensure compliance with social, economic,
environmental or engineering laws and regulations. These
standards do, however, provide for the presentation and
disclosure of any non-compliance with such regulations when
significant sanctions or fines are incurred. Our assurance
report must be read and understood in this context, inherent
to the selected criteria (GRI - Standards).
Conclusion
Based on the procedures performed, described in this
report, and on the evidence obtained, nothing has come to
our attention that causes us to believe that the non-financial
information included in the Integrated Sustainability Report
for the year ended December 31, 2022 of AES Brasil has
not been prepared, in all material respects in accordance
with the Sustainability Reporting Standards of the Global
Reporting Initiative (GRI - Standards), the Sustainability
Accounting Standard - Electric Utilities & Power Generators
of the Sustainability Accounting Standards Board (SASB)
and CPC Guideline 09 - Integrated Reporting, correlated
with the Basic Conceptual Framework for Integrated
Reporting, prepared by the International Integrated
Reporting Council (IIRC).
São Paulo, March 17, 2023
KPMG Auditores Independentes Ltda.
CRC 2SP014428/0-6
Original report in portuguese signed by
Sebastian Yoshizato Soares
Contador CRC 1SP257710/0-4
KPMG
2022 Integrated Sustainability Report >
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