Investor Presentaiton
132
Integrated Sustainability Report 2022, taken as a whole, is
free of material misstatement.
A limited assurance engagement conducted in accordance
with NBC TO 3000 (ISAE 3000) consists primarily of making
inquiries of AES Brasil's management and other AES Brasil's
professionals involved in the preparation of information, as
well as applying analytical procedures to obtain evidence
that enables us to conclude, in a limited assurance manner,
on the information taken as a whole. A limited assurance
engagement also requires the performance of additional
procedures, when the independent auditor becomes aware of
matters that lead him to believe that the information disclosed
in the Integrated Sustainability Report, taken as a whole, may
present material misstatements.
The procedures selected were based on our understanding
of the aspects related to the compilation, materiality and
presentation of the information contained in the Integrated
Sustainability Report 2022, other circumstances of the
engagement and our consideration of areas and the
processes associated with the material information disclosed
in the Integrated Sustainability Report 2022 where material
misstatements could exist. The procedures comprised,
among others:
2022 Integrated Sustainability Report >
Relatório da Asseguração
a. planning the work, considering the materiality of the
aspects for the activities of AES Brasil, the relevance of
the information disclosed, the volume of quantitative and
qualitative information and the operational and internal
control systems that served as a basis for preparing the
information contained in the Integrated Sustainability
Report 2022.
b. the understanding of the calculation methodology and the
procedures for the compilation of the indicators through
inquiries with the managers responsible for the preparation
of the information;
c. the application of analytical procedures on the quantitative
information and inquiries on the qualitative information
and its correlation with the indicators disclosed in the
information contained in the Integrated Sustainability
Report 2022; and
d. for the cases in which the non-financial data correlate
with indicators of a financial nature, the confrontation of
these indicators with the accounting statements and/or
accounting records.
e. analysis of the processes for the preparation of the Report
and its structure and content, based on the Principles
of Content and Quality of the Sustainability Reporting
Standards of the Global Reporting Initiative (GRI -
Standards), with the Sustainability Accounting Standard
KPMG
- Electric Utilities & Power Generators of the Sustainability
Accounting Standards Board (SASB) and of the Guidance
CPC 09 - Integrated Reporting, correlated with the Basic
Conceptual Framework of Integrated Reporting, prepared
by the International Integrated Reporting Council (IIRC);
f. understanding of the calculation methodology and
the procedures for the compilation of the indicators
through interviews with the managers responsible for the
preparation of the information;
g. analysis of the reasonableness of the justifications for
the omission of performance indicators associated with
aspects and topics indicated as material in the Company's
materiality analysis.
The limited assurance work also included adherence to
the guidelines and criteria of the GRI - Standards structure
applicable in the preparation of the information included in
the Integrated Sustainability Report 2022.
We believe that the evidence we have obtained is
sufficient and appropriate to provide a basis for our limited
assurance conclusion.
Scope and limitations
The procedures performed in limited assurance work
vary in nature and timing, and are smaller in extent than
in reasonable assurance work. Consequently, the level of
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