Double Materiality
Enel Brasil’s double materiality analysis is a central element of its sustainability strategy and corporate reporting process, enabling the identification and prioritization of the most relevant topics from both the perspective of the Company’s impacts on society and the environment and the perspective of risks and opportunities that may influence financial performance, strategy, and value creation in the short, medium, and long term.
The process was conducted in alignment with Enel Group’s global methodological guidelines and in compliance with the requirements of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), ensuring analytical robustness, international comparability, and adherence to best reporting practices. In this context, double materiality is treated as a strategic decision-making tool that integrates sustainability, risk management, strategic planning, and transparency in stakeholder communication.
The methodology applied combines quantitative and qualitative analyses and involves the structured assessment of Impacts, Risks, and Opportunities (IROs) across the Company’s value chain, considering regulatory, operational, environmental, social, and governance factors relevant to the Brazilian context. This approach makes it possible to identify both positive and negative impacts associated with the Company’s activities, as well as emerging risks and opportunities related to the energy transition, operational resilience, and stakeholder expectations.
Material Topics
The identified Material Topics reflect the priority issues from both impact and financial perspectives and are directly aligned with the ESRS, as presented in the table below:
