Integrated Report / JSL 2021
JSL
ENTENDER PARA ATENDER
INTRODUCTION
JSL
PLANNING
AND FUTURE
PEOPLE AND
CULTURE
BUSINESS
IMPACT
ENVIRONMENTAL
MANAGEMENT
CLIMATE CHANGE:
OUR APPROACH
INTEGRATED REPORT / JSL 2021
FINANCIAL
PERFORMANCE
GRI AND SASB
SUMMARY
ASSURANCE
REPORT
standards, in addition to the legal and regulatory applicable
requirements. We comply with the comprehensive code
of ethics including detailed independence requirements,
established based on the ethical principles of integrity,
objectivity, competence and professional care, confidentiality
and professional behavior.
A limited assurance engagement conducted in accordance
with NBC TO 3000 (ISAE 3000) consists mainly of questions
and interviews with the Management of JSL and other
professionals of the Company involved in the preparation of
the information disclosed in the Report and use of analytical
procedures to obtain evidence that enables us to reach
a limited assurance conclusion about the sustainability
information taken as a whole. A limited assurance
engagement also requires additional procedures when the
independent auditor acknowledges issues which may lead
them to believe that the information disclosed in the Report
taken as a whole could present material misstatement.
The selected procedures were based on our
understanding of the issues related to the compilation,
materiality and presentation of the information
disclosed in the Report, on other engagement
circumstances and also on our considerations
regarding areas and processes associated with material
sustainability information disclosed where relevant
misstatement could exist. The procedures consisted of:
engagement planning: considering the material aspects
for JSL's activities, the relevance of the information
disclosed, the amount of quantitative and qualitative
information and the operational systems and internal
controls that served as a basis for preparation of the
information in the JSL's Report. This analysis defined the
indicators to be checked in details;
understanding and analysis of disclosed information
related to material aspects management;
analysis of preparation processes of the Report and
its structure and content, based on the Principles of
Content and Quality of the Standards for sustainability
report of the Global Reporting Initiative - GRI (GRI
- Standards) and with Orientation CPC (Brazilian
Accounting Pronouncements Commite) 09 - Integrated
Report (which is correlated with the Basic Conceptual
*
Framework for Integrated Report, prepared by the The
International Integrated Reporting Council (IIRC);
evaluation of non-financial indicators (GRI 102-1, GRI
102-2, GRI 102-3, GRI 102-4, GRI 102-5, GRI 102-6, GRI
102-7, GRI 102-8, GRI 102-9, GRI 102-10, GRI 102-11, GRI
102-12, GRI 102-13, GRI 102-14, GRI 102-16, GRI 102-18,
GRI 102-40, GRI 102-41, GRI 102-42, GRI 102-43, GRI
102-44, GRI 102-45, GRI 102-46, GRI 102-47, GRI 102-48,
GRI 102-49, GRI 102-50, GRI 102-51, GRI 102-52, GRI
102-53, GRI 102-54, GRI 102-55, GRI 102-56, GRI 103-1
(302-1), GRI 103-2 (302-1), GRI 103-3 (302-1), GRI 201-2,
GRI 205-2, GRI 205-3, GRI 302-1, GRI 305-7, GRI 306-3,
GRI 306-5, GRI 307-1, GRI 308-1, GRI 401-1, GRI 403-9,
GRI 403-10, GRI 405-1, GRI 405-2, GRI 406-1, GRI 414-1);
understanding of the calculation methodology and
procedures for the compilation of indicators through
interviews with management responsible for data
preparation;
**
application of analytical procedures regarding data and
interviews for qualitative information and their correlation
with indicators disclosed in the Report;
*** analysis of evidence supporting the disclosed
information;
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