We value the perceptions of our target audience regarding the value and impacts that our business brings in various spheres. In this regard, to determine our materiality matrix, we analyze the industry context and economic, political, and social scenarios, also identifying current and future trends, and the most relevant topics for our stakeholders.


To determine our materiality, we analyze the context of the industry, and also the economic, political, and social scenarios, also identifying current and future trends in the ESG pillars and understanding risks and impacts, always seeking opportunities. In this process, we engage both internal and external stakeholders, always open to hearing from the different audiences who are influenced or may be impacted by our activities. We define material topics by evaluating the priority topics brought by our stakeholders and the strategic moment of Enel Brasil.


We pay attention to the perceptions of our target audience regarding our performance, and we are committed to the continuous assessment, reduction, and mitigation of the effects of our operations. Therefore, to keep ourselves informed and aligned with the expectations of our stakeholders, we annually review our materiality matrix, which shows us the most important issues that can affect our business and/or are affected by our actions. This review process is based on internationally recognized standards, such as the guidelines for disclosing the GRI materiality matrix, the International Integrated Reporting Council (IIRC) guidelines, standards like Accountability AA1000, and the Sustainability Accounting Standards Board (SASB) indicators, which develop specific standards for different sectors, such as the energy sector, identifying environmental, social, and governance issues that can have material impacts and risks on the financial performance of the company.


As signatories of the UN Global Compact, we also consider the Sustainable Development Goals and the 10 Principles of the Global Compact in this review. The identification and prioritization of stakeholders involve various areas and boards of our companies, and at the end of the process, the results are calibrated in our Executive Committee. For prioritization, we follow a global methodology that considers Influence (the stakeholder's ability to influence decision-making, from operational to strategic aspects); Dependency (the level of dependence between stakeholders and our companies); and Tension (the level of attention we need to give to the relationship and how the company can be affected by them in financial and image terms). For the Assessment of Priority Topics by Stakeholders, we systematize the conclusions of engagement initiatives with these audiences to assess the priority and satisfaction that stakeholders express about the topics. In 2022, the results of listening to 61 engagement initiatives with our key stakeholders were analyzed.


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