- Environmental, social and governance most relevant aspects to the Company and its main stakeholders, identified from the internal and external context;
- The risks and opportunities related to these themes, already monitored by ENGIE Brasil Energia, which may impact the ability to create or protect value in the long term;
- The degree of impact of these topics on the Company's financial performance — classified as severe, moderate or low, according to the categorization adopted by the Risks and Opportunities Matrix;
- The classification of the topic in the ENGIE Group 2023 Materiality Matrix; and
- The extent of the impact — whether just inside, outside, or both inside and outside the organization.
Based on these analyses, material topics and their respective performance indicators were proposed, evaluated by the Company regarding the viability of monitoring and reporting, considering effective management on these topics, as well as operational and strategic issues involved. Below is the graphic representation of ENGIE Brasil Energia's 2023 materiality, considering the axes of external relevance and value creation for the Company.