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TRACTEBEL ENERGIA SUSTAINABILITY REPORT 2014 DOWNLOAD

GRI INDEX


GRI G4-32

"IN ACCORDANCE" – COMPREHENSIVE

General Standard Disclosures
General Standard Disclosures Description Page number(or link)/Response Scope Reasons for omission Identified omissions and
their explanations 		External Assurance Global Compact (Principles)
Strategy and Analysis
G4-1 Message from the CEO   - - -   -
G4-2 Description of key impacts, risks, and opportunities   - - -   -
Organizational profile
G4-3 Name of the organization   - - - 122 to 123 -
G4-4 Main products, trademarks and services   - - - 122 to 123 -
G4-5 Location of the organization headquarters   - - - 122 to 123 -
G4-6 Countries where the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report   - - -   -
G4-7 Nature of ownership and legal form   - - - 122 to 123 -
G4-8 Markets served (including geographic distribution, sectors served, and types of customers and beneficiaries)   - - - 122 to 123 -
G4-9 Scale of the reporting organization   - - - 122 to 123 -
G4-10 Workforce characteristics   - - - 122 to 123 6
G4-11 Percentage of total employees covered by collective
bargaining agreements 		  - - -   3
G4-12 Description of the organization’s supply chain   - - - 122 to 123 -
G4-13 Significant changes regarding the organization’s size, structure, ownership, and its supply chain   - - - 122 to 123 -
G4-14 Description about whether and how the precautionary approach or principle is addressed by the organization   - - -   -
G4-15 Externally developed charters, principles, or other initiatives   - - -   -
G4-16 Participation in associations and national or
international organizations 		  - - - 122 to 123 -
Identified material aspects and boundaries
G4-17 Entities included in the organization’s consolidated financial statements and entities not covered by the report   - - -   -
G4-18 Process for defining the report content   - - - 122 to 123 -
G4-19 Material aspects identified in the process for defining
report content 		  - - - 122 to 123 -
G4-20 Material aspects within the organization   - - - 122 to 123 -
G4-21 Material aspects outside the organization   - - - 122 to 123 -
G4-22 Restatements of information provided in earlier reports   - - -   -
G4-23 Significant changes from previous reporting periods in scope and aspect boundaries   - - - 122 to 123 -
Stakeholder engagement
G4-24 Stakeholder groups engaged by the organization   - - -   -
G4-25 Basis for identification and selection of stakeholders with whom to engage   - - -   -
G4-26 Approach and frequency of stakeholders engagement   - - -   -
G4-27 Key topics and concerns that have been raised through stakeholder engagement, by stakeholder groups   - - - 122 to 123 -
Report profile
G4-28 Reporting period   - - - 122 to 123 -
G4-29 Date of most recent previous report (if any)   - - - 122 to 123 -
G4-30 Reporting cycle (annual, biennial, etc.)   - - - 122 to 123 -
G4-31 Contact for questions regarding the report or its contents   - - - 122 to 123 -
G4-32 ‘In accordance’ option the organization has chosen   - - - 122 to 123 -
G4-33 Policy and current practice
with regard to seeking external assurance for the report		   - - - 122 to 123 -
Governance
G4-34 Governance structure of the organization, including committees of the highest governance body   - - - 122 to 123 -
G4-35 Process for delegating economic, environmental and social topics from the highest governance body   - - - 122 to 123 -
G4-36 Executive-level positions with responsibility for economic, environmental and social topics   - - - 122 to 123 -
G4-37 Processes for consultation between stakeholders and the highest governance body on economic, environmental
and social topics 		  - - -   -
G4-38 Profile of highest governance bodies and its committees   - - - 122 to 123 -
G4-39 Report whether the Chairman of the highest governance body is also an executive officer (and, if so, his or her function within the organization’s management and the reasons
for this arrangement)		   - - - 122 to 123 -
G4-40 Nomination and selection processes for the highest governance body and its committees   - - - 122 to 123 -
G4-41 Processes for the highest governance body to ensure conflicts of interest are avoided and managed   - - - 122 to 123 -
G4-42 The highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies,
and goals		   - - - 122 to 123 -
G4-43 Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics   - - -   -
G4-44 Processes for evaluation of the highest governance body’s performance with respect to economic, environmental and
social topics		   - - - 122 to 123 -
G4-45 The highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities, and in the implementation of due diligence processes   - - -   -
G4-46 The highest governance body’s role in analyzing the effectiveness of the organization’s risk management processes for economic, environmental and social topics   - - -   -
G4-47 Frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities   - - -   -
G4-48 The highest committee or position that formally analyzes and approves the organization’s sustainability report and ensures that all material aspects are covered   - - - 122 to 123 -
G4-49 Process for communicating critical concerns to the highest governance body   - - -   -
G4-50 Nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them   Partial response Currently unavailable The mechanisms adopted to cover and address and resolve critical concerns communicated to the highest governance body were not described   -
G4-51 Compensation policies for the highest governance body and senior executives   - - - 122 to 123 -
G4-52 Process for determining compensation   - - - 122 to 123 -
G4-53 How stakeholders’ views are sought and taken into account regarding compensation   - - -   -
G4-54 Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country In 2014, the ratio of the annual total compensation for the Company’s highest-paid individual to the median annual total compensation for all employees was 4.8 times. - - - 122 to 123 -
G4-55 Ratio of percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country The ratio of percentage increase in annual total compensation for the rganization’s highest-paid individual to the median percentage increase in annual total compensation for all employees was 84.0%. - - - 122 to 123 -
Ethics and integrity
G4-56 Organization’s values, principles, standards and norms of behavior such as codes of conduct andcodes of ethics   - - - 122 to 123 10
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior   - - - 122 to 123 10
G4-58 Internal and external mechanisms adopted by the organization for reporting concerns about unethical or unlawful behavior   - - -   10

COMPREHENSIVE

Specific Standard Disclosures
Material issues DMA and indicators Description Page number
(or link)/Response 		Aspect Boundary
(G4-20 | G4-21)		 Scope Reasons for omission Identified omissions
and their explanations		 External Assurance Global Compact (Principles)
Within Outside
Category: Economic
Material aspect: Economic performance
  G4-DMA Management Approach Business Model             -
Economic performance: economic value generated and distributed, and scenario impacts on the business G4-EC1 Direct economic value generated
and distributed		   - Tractebel Energia - Neighboring community
- Suppliers
- Customers		 Full response - -   -
Sector context (regulatory and pricing environment, power auctions, and hydrology) G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change   - Tractebel Energia   Full response - - 122 to 123 7
Immaterial G4-EC3 Coverage of the organization’s defined benefit plan obligations       Full response - - 122 to 123  -
Sector context (regulatory and pricing environment, power auctions, and hydrology) G4-EC4 Financial assistance received
from government		 Income tax relief in Tractebel Energia (Ponte de Pedra HPP) that totaled R$10,755,000. Also, reinvestment incentive to Tractebel Energia (Ponte de Pedra HPP) amounting to R$1,107,000. - Tractebel Energia   Full response - -    -
Material aspect: Market presence
  G4-DMA Management Approach Business Model
Sustainable Operation Management		             -
Immaterial G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation In 2014, considering solely the fixed portion, the lowest salary paid by Tractebel Energia was the same as the national minimum wage (salary paid to Young Apprentices) - - Full response - -   6
Immaterial G4-EC6 Proportion of senior management hired from the local community at significant locations of operation The Company doesn't have a breakdown per position of locally hired employees - - Full response - -   6
Material aspect: Indirect economic impacts
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-EC7 Development and impact of infrastructure
investments and services supported		   - - Full response - - 122 to 123 -
Immaterial G4-EC8 Significant indirect economic impacts,
including the extent of impacts		   - - Partial response Currently unavailable There is no information regarding the availability of products and services to lower-income households, strengthening of skills and knowledge of a professional community or in a geographic region, indirect jobs in the supply chain, or distribution, stimulus, facilitation of, or restriction to direct foreign investments, economic impact from the use of products and services, degree of importance of the impacts in the context of external references and stakeholder priorities, such as standards, protocols, and national and international policy agendas. The construction and operation of plants are activities, which contribute to the economy of the areas influenced by these projects. In addition, Tractebel Energia has four programs dedicated to the same areas over and above the obligations required by the installation and operating licenses as mentioned throughout the course of the report. These programs encourage the installation of Cultural Centers (self-managed following training by Tractebel Energia), the implementation of environmental parks and forestry nurseries, environmental education at the plants, and the planting and donation of native seedlings and environmental education during infancy and adolescence. The effects of these programs and initiatives on the regions where implemented are still not being measured given the absence of technological refinements for the purpose. For this reason, the Company has opted to classify this indicator as not available.    -
Material aspect: Procurement practices
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-EC9 Proportion of spending on local suppliers
at significant locations of operation		   - - Full response - -  122 to 123 -
Category: Environmental
Material aspect: Energy
  G4-DMA Management Approach Sustainable Operation Management             -
Energy use and
energy efficiency		 G4-EN3 Energy consumption within the organization   - Tractebel Energia   Full response - - 122 to 123 7 | 8
Energy use and
energy efficiency		 G4-EN4 Energy consumption outside the organization The main Company consumption
in our plants is the energy generated close to our facilities		 - Trading company - Suppliers
- Customers		 Full response - -   8
Energy use and
energy efficiency		 G4-EN5 Energy intensity   - Tractebel Energia   Full response - -   8
Energy use and
energy efficiency		 G4-EN6 Reduction of energy consumption   - Tractebel Energia   Full response - - 122 to 123 8 | 9
Energy use and
energy efficiency		 G4-EN7 Reductions in energy requirements of products and services   - Tractebel Energia   Full response - -  122 to 123 8 | 9
Material aspect: Water
  G4-DMA Management Approach Sustainable Operation Management             -
Water and effluent management G4-EN8 Total water withdrawal by source   - Tractebel Energia   Full response - - 122 to 123 7 |8
Water and effluent management G4-EN9 Water sources significantly affected by withdrawal of water   - Tractebel Energia - Neighboring community Full response - -  122 to 123 8
Water and effluent management G4-EN10 Percentage and total volume of water recycled and reused   - Tractebel Energia   Full response - - 122 to 123 8
Material aspect: Biodiversity
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside
protected areas		   - Hydroelectric power plants
- Thermoelectric power plants
- Complementary sources		 - Neighboring community Full response - - 122 to 123 8
Immaterial G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside
protected areas		     - Partial response Currently unavailable There is no measurement on the direct and indirect impacts, whether positive or negative, regarding the affected species, extent of affected areas, impact duration, or reversibility or irreversibility of impacts 122 to 123 8
Immaterial G4-EN13 Habitats protected or restored     - Full response - - 122 to 123 8
Immaterial G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected
by operations, by level of extinction risk		     - Partial response Currently unavailable There is no consolidated number of how many species are part of the national preservation lists for all plants operated by us  122 to 123 8
Material aspect: Emissions
  G4-DMA Management Approach Sustainable Operation Management             -
CO2 emissions and
low-emission alternatives		 G4-EN15 Direct greenhouse gas (GHG) emissions (scope 1)   -Thermoelectric power plants
-Complementary sources
-Trading company		  -Neighboring community Full response - -  122 to 123 7 | 8
CO2 emissions and
low-emission alternatives		 G4-EN16 Energy indirect greenhouse gas (GHG) emissions (scope 2)   - Trading company - Suppliers Full response - - 122 to 123 8
CO2 emissions and
low-emission alternatives		 G4-EN17 Other indirect greenhouse gas (GHG) emissions (scope 3)   - Tractebel Energia - Neighboring community
- Suppliers
- Customers		 Full response - - 122 to 123 8
CO2 emissions and
low-emission alternatives		 G4-EN18 Greenhouse gas (GHG) emissions intensity   - Tractebel Energia   Full response - -  122 to 123 8
CO2 emissions and
low-emission alternatives		 G4-EN19 Reduction of greenhouse gas (GHG) emissions   - Tractebel Energia - Neighboring community
- Suppliers
- Customers		 Full response - - 122 to 123 8 | 9
Immaterial G4-EN20 Emissions of ozone-depleting substances (ODS)       Full response - -  122 to 123 7 | 8
Community relations (includes
local engagement and relationship, complaint, and issue and complaint resolution channels)		 G4-EN21 NOx, SOx, and other significant air emissions   - Thermoelectric power plants
- Complementary sources		 - Neighboring community
- Suppliers		 Full response - - 122 to 123 7 | 8
Material aspect: Effluents and waste
  G4-DMA Management Approach Sustainable Operation Management             -
Water and effluent management G4-EN22 Total water discharge by quality and destination   - Tractebel Energia  - Neighboring community Full response - -  122 to 123 8
Immaterial G4-EN23 Total weight of waste by type and
disposal method		       Full response - -  122 to 123 8
Immaterial G4-EN24 Total number and volume of significant spills In 2014 there were no significant
spills in the plants operated by us 		    Full response - -  122 to 123 8
Immaterial G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention annex I, II, III, and VIII, and percentage of transported waste shipped internationally       Full response - -  122 to 123 8
Water and effluent management G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff   - Tractebel Energia  - Neighboring community Full response - -  122 to 123 8
Material aspect: Products and services
  G4-DMA Management Approach Sustainable Operation Management             -
CO2 emissions and
low-emission alternatives		 G4-EN27 Extent of impact mitigation of environmental
impacts of products and services		   - Tractebel Energia - Neighboring community
- Customers		 Full response - - 122 to 123 7 | 8 | 9
Material aspect: Compliance
  G4-DMA Management Approach Business Model
Sustainable Operation Management		             -
Immaterial G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations In 2014 neither the Company nor our subsidiaries received significant fines or non-monetary sanctions imposed for non-compliance with environmental laws and regulations. - - Full response - - 122 to 123 8
Material aspect: General
  G4-DMA Management Approach Economic Management             -
Immaterial G4-EN31 Total environmental protection expenditures
and investments by type		   - - Full response -    122 to 123 7 | 8 | 9
Material aspect: Supplier environmental assessment
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken   - - Full response - - 122 to 123 8
Material aspect: Environmental grievance mechanisms
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms   - Tractebel Energia - Neighboring community Full response - - 122 to 123 8
Category: Social
Sub-category: Labor practices and decent work
Material aspect: Employment
  G4-DMA Management Approach Sustainable Operation Management             -
Employment and
labor relations		 G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region   - Tractebel Energia - Partial response Currently unavailable There is no data per region. 122 to 123 6
Employment and
labor relations		 G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation   - Tractebel Energia - Full response - -  122 to 123  -
Employment and
labor relations		 G4-LA3 Return to work and retention rates after parental leave, by gender 100% - Tractebel Energia - Full response - - 122 to 123 6
Material aspect: Labor relations
  G4-DMA Management Approach Sustainable Operation Management             -
Employment and labor relations G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements   - Tractebel Energia - Full response - -   3
Material aspect: Occupational health and safety
  G4-DMA Management Approach Sustainable Operation Management             -
Occupational health and safety (own and outsourced employees) G4-LA5 Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs   - Tractebel Energia - Suppliers Full response - -  122 to 123 -
Occupational health and safety (own and outsourced employees) G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender   - Tractebel Energia - Suppliers Full response - -  122 to 123 -
Occupational health and safety (own and outsourced employees) G4-LA7 Workers with high incidence or high risk of diseases related to their occupation In 2014, 757 employees received hazardous work premiums. - Tractebel Energia - Neighboring community
- Suppliers		 Full response - -  122 to 123 -
Occupational health and safety (own and outsourced employees) G4-LA8 Health and safety topics covered in formal
agreements with trade unions		   - Tractebel Energia - Suppliers Full response - -   -
Material aspect: Training and education
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-LA9 Average hours of training per year per employee by gender, and by employee category   - - Full response - - 122 to 123 6
Immaterial G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings   - - Full response - -  122 to 123  -
Immaterial G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category 100% - - Full response - - 122 to 123 6
Material aspect: Diversity and equal opportunity
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity Also see the Reference Form – 12.6/8 Composition and professional experience of management and the fiscal council page 289 to 294. - - Partial response Confidential information  Data on age of directors and officers was not provided 122 to 123 6
Material aspect: Equal compensation for women and men
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-LA13 Ratio of basic salary and compensation of women to men by employee category, by significant locations of operation   - - Full response - - 122 to 123 6
Material aspect: Supplier assessment for labor practices
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-LA14 Percentage of new suppliers that were screened using labor practices criteria   - - Full response - - 122 to 123 -
Immaterial G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken   - - Full response - - 122 to 123 -
Material aspect: Labor practices grievance mechanisms
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms   - Tractebel Energia - Suppliers Full response - - 122 to 123 -
Sub-category: Human rights
Material aspect: Investments
  G4-DMA Management Approach Sustainable Operation Management             -
Generation capacity increase (investments, licensing and prospects) G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening   - Tractebel Energia - Neighboring community Full response - -   2
Immaterial G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained   - - Full response - - 122 to 123 1
Material aspect: Non-discrimination
  G4-DMA Management Approach Sustainable Operation Management             -
Employment and labor relations G4-HR3 Total number of incidents of discrimination
and corrective actions taken		   - Tractebel Energia - Neighboring community
- Suppliers
- Customers		 Full response - -  122 to 123 6
Material aspect: Freedom of association and collective bargaining
  G4-DMA Management Approach Sustainable Operation Management             -
Employment and labor relations G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights In 2014 any
non-compliance events regarding violations of freedom of association or collective bargaining rights were identified		 - Tractebel Energia - Suppliers Full response - -   3
Material aspect: Child labor
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor In 2014 any operation as having significant risk for incidents of child labor or young workers exposed to hazardous labor were identified - - Full response - -   5
Material aspect: Forced or compulsory labor
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
In 2014 any operation as having significant risk for incidents of forced or compulsory labor were identified.		 - - Full response - -   4
Material aspect: Indigenous rights
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken In response to an action filed by the Federal Attorney’s Office of Goiás, at the end of 2014 Tractebel Energia were still negotiating a compensation for involuntarily flooding of 0.67% of the 38,700-hectare Avá-Canoeiro Reservation, on the banks
of the Tocantins River.
This flood happened when the Cana Brava HPP reservoir was filled in 2002, due to a difference in the IBGE and
Aneel milestones. The Company provided a complete study of the impact caused and a reparation plan, currently being analyzed by the Funai		 - Tractebel Energia - Neighboring community
- Suppliers		 Full response - -   1
Material aspect: Assessment
  G4-DMA Management Approach Sustainable Operation Management             -
Generation capacity increase (investments, licensing and prospects) G4-HR9 Total number and percentage of operations that have been subject to human rights analyses or impact assessments In 2014 any analyses or assessments related to disrespect for human rights in Tractebel Energia’s production chain was recorded - Tractebel Energia - Full response - -   1
Material aspect: Supplier human rights assessment
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-HR10 Percentage of new suppliers that were screened using human rights criteria   - - Full response - -  122 to 123 2
Immaterial G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken   - - Full response - - 122 to 123 2
Material aspect: Human rights grievance mechanisms
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms   - Tractebel Energia - Neighboring community
- Suppliers		 Full response - - 122 to 123 1
Sub-category: Society
Material aspect: Local communities
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs   - Tractebel Energia - Neighboring community
- Suppliers
- Customers		 Full response - - 122 to 123 1
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) G4-SO2 Operations with significant actual and potential negative impacts on local communities The impacts reported on page 86 are typical principally of activities relating to plant installation (more than the operation). In 2014, Tractebel Energia was in the process of installing certain plants, a situation which is expected to persist over the next few years. These impacts can be detailed according to primary sources. There are tried and tested methodologies both in Brazil and worldwide for managing the negative impacts of hydroelectric plants – particularly large scale ones. Among these impacts are the need for population resettlement, the visual impact, vibrations, changes to the daily social routine, those of a morphological (natural features and drainage) / landscape order in addition to noise, production of solid waste and liquid effluent and change in the natural habitat. Biomass-fired plants as a rule have the same impacts as thermoelectric plants albeit on a lesser scale and use renewable sources. Wind park projects cause a visual impact, landscape alterations, emission of noise and change in the natural habitat. The location of the projects according to energy source can be found in the “Institutional Profile" chapter of this Report. - Tractebel Energia - Neighboring community
- Suppliers		 Full response - -   1
Material aspect: Anti-corruption
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified   - - Full response - -   10
Immaterial G4-SO4 Communication and training on anti-corruption policies and procedures   - - Full response - -  122 to 123 10
Immaterial G4-SO5 Confirmed incidents of corruption and actions taken
No incidents of corruption were
recorded in 2014		 - - Full response - -  122 to 123 10
Material aspect: Public policy
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-SO6 Total value of political contributions by country and recipient/beneficiary   - - Full response - - 122 to 123 10
Material aspect: Anti-competitive behavior
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes No incidents of this nature were recorded - - Full response - - 122 to 123  -
Material aspect: Compliance
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-SO8 Monetary value of significant fines and total
number of non-monetary sanctions for non-compliance with laws and regulations		 In 2014 no administrative proceeding or lawsuit related to fines or total number of non-monetary sanctions for non-compliance with laws and regulations was recorded - - Full response - -  122 to 123  -
Material aspect: Supplier assessment for impacts on society
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society   - - Full response - -  122 to 123 -
Immaterial G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken   - - Full response - -  122 to 123 -
Material aspect: Grievance mechanisms for impacts on society
  G4-DMA Management Approach Sustainable Operation Management             -
Community relations (local engagement and relationship, complaint, and issue and complaint resolution channels) G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms   - Tractebel Energia -Neighboring community
- Suppliers
- Customers		 Full response - -  122 to 123  -
Sub-category: Product responsibility
Material aspect: Product and service labeling
  G4-DMA Management Approach Sustainable Operation Management             -
Customer portfolio management G4-PR5 Results of surveys measuring customer satisfaction   - Tractebel Energia - Customers Full response - -    -
Material aspect: Marketing communication
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcome In 2014 no incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, were recorded - - Full response - -    -
Material aspect: Customer privacy
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data No complaints of this type were
recorded in 2014		 - - Full response - -    -
Material aspect: Compliance
  G4-DMA Management Approach Sustainable Operation Management             -
Immaterial G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services In 2014 any administrative proceeding or lawsuit related to fines for non-compliance with laws and regulations concerning the provision and use of products and services was recorded - - Full response - - 122 to 123  -
Electric Utilities Sector Supplement
Material aspect: Organizational profile
Generation capacity, operation uptime, innovation, research and development, and search for energy generation alternatives EU1 Installed capacity, broken down by primary
energy source and by regulatory regime		   -
Hydroelectric power plants
-
Thermoelectric power plants
-
Complementary sources		 - Full response - - 122 to 123  -
Generation capacity, operation uptime, innovation, research and development, and search for energy generation alternatives EU2 Net energy output broken down by energy
source and by regulatory regime		   - Tractebel Energia - Full response - - 122 to 123 -
Immaterial EU3 Number of residential, industrial, and
commercial customer accounts		   - - Full response - -   -
Material aspect: Availability and reliability
Immaterial EU6 Management approach to ensure short- and long-term electricity availability and reliability   - - Full response - - 122 to 123  -
Material aspect: Demand-side management
Immaterial EU7 Demand-side management programs including residential, commercial, institutional and industrial programs   - - Full response - - 122 to 123  -
Material aspect: Research and development
Generation capacity, operation uptime, innovation, research and development, and search for energy generation alternatives EU8 R&D activity and expenditure aimed at providing reliable electricity and promoting sustainable development   - Tractebel Energia   Full response - - 122 to 123  -
Material aspect: Availability and reliability
Generation capacity, operation uptime, innovation, research and development, and search for energy generation alternatives EU10 Planned capacity against projected electricity
demand over the long term, broken down by
energy source and regulatory regime		   - Thermoelectric power plants - Full response - -   -
Material aspect: System efficiency
Generation capacity, operation uptime, innovation, research and development, and search for energy generation alternatives EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime - - Thermoelectric power plants - Partial response Currently unavailable The generation efficiency of thermal plants are not avaliable.
Tractebel Energia’s thermoelectric plants in 2014, reported an 82.7% uptime. The Company is currently refining the methodology for calculating its average efficiency. The expectation is that within three years such efficiencies can be reported accurately.

122 to 123

 -
Material aspect: Employment
Immaterial EU14 Programs and processes to ensure the availability of a skilled workforce   - - Full response - - 122 to 123  -
Employment and labor relations EU15 Percentage of employees eligible to retire in the next five and ten years broken down by job category and by region Tractebel Energia doesn't disclose breakdown by category and by region because it refers to strategic, confidential information. Up to five years = 40%; from six to ten years = 3% - Tractebel Energia - Full response - -    -
Immaterial EU16 Policies and requirements regarding health and safety of employees and employees of contractors and subcontractors   - - Full response - -    -
Immaterial EU17 Days worked by contractor and subcontractor employees involved in construction, operation and maintenance activities Tractebel Energia doesn't have this information
recorded in our database		 - - Full response - -   -
Immaterial EU18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training   - - Full response - - 122 to 123 -
Material aspect: Community
Community relations (includes local engagement and relationship, complaint, and issue and complaint resolution channels) EU19 Stakeholder participation in the decision making process related to energy planning and infrastructure development   - Tractebel Energia -
Neighboring community
- Suppliers
- Customers		 Full response - -    -
Immaterial EU20 Approach to managing the impacts of displacement In 2014 it was not necessary
to involuntarily displace communities
in the projects under construction
by the Company		 - - Full response - -    -
Material aspect: Emergency and disaster planning and response
Immaterial EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans Tractebel Energia has:
-
Emergency Response Plans (PAEs) for the Certified Plants (86% of energy output in 2014)
-
A Communication Manual for Crisis Situations
-
A Calendar of Drills for the Scenarios defined in the Plants’ PAEs
-
General Liability Insurance, whose policy contains a specific clause for sudden pollution		 - - Full response - -  122 to 123  -
Material aspect: Community
Community relations (includes
local engagement and relationship, complaint, and issue and complaint resolution channels)		 EU22 Number of people physically or economically displaced and compensation, broken down by type of project In 2014 it was not necessary
to involuntarily displace communities
in the projects under construction by
the Company		 - Tractebel Energia -
Neighboring community
- Suppliers
- Customers		 Full response - -  122 to 123 -
Material aspect: Access
Immaterial EU23 Programs, including those in partnership with government,
to improve or maintain access to electricity and customer support services		 Tractebel Energia's operations are restricted
to power generation and do not involve energy transmission or distribution		 - - Full response - -   -
Generation capacity, operation
uptime, innovation, research and development, and search for energy generation alternatives		 EU30 Average plant availability factor by energy
source and by regulatory regime		   -
Hydroelectric power plants
-
Thermoelectric power plants
-
Complementary sources		 - Full response - -  122 to 123  -

INDEPENDENT AUDITORS’ LIMITED ASSURANCE REPORT ON THE SUSTAINABILITY INFORMATION INCLUDED IN THE SUSTAINABILITY REPORT FOR 2014

To the Board of Directors and Stockholders
Tractebel Energia S.A.
Florianópolis – SC

Introduction

We have been engaged by Tractebel Energia S.A. (the “Company”) to present our limited assurance report on the compilation and fair presentation of the information related to sustainability included in the Sustainability Report for 2014 of Tractebel Energia S.A. (“Sustainability Report for 2014”) for the year ended December 31, 2014.

Management’s responsibility for the Sustainability Report for 2014

The management of the Company is responsible for the compilation and fair presentation of the information included in the Sustainability Report for 2014 in accordance with the criteria and guidelines of the Global Reporting Initiative (GRI-G4) and for such internal control as management determines is necessary to enable the preparation of information free from material misstatement, whether due to fraud or error.

Auditor’s responsibility

Our responsibility is to express a conclusion on the compilation and fair presentation of the information related to sustainability included in the Sustainability Report for 2014, based on our limited assurance engagement carried out in accordance with the Brazilian standard NBC TO 3000, “Assurance Engagements Other than Audit and Review”, issued by the Brazilian Federal Accounting Council (CFC), which is equivalent to the international standard ISAE 3000, “Assurance Engagements Other than Audits or Reviews of Historical Financial Information”, issued by the International Auditing and Assurance Standards Board (IAASB). Those standards require that we comply with ethical requirements, including independence requirements, and perform our engagement to obtain limited assurance that the information related to sustainability included in the Sustainability Report for 2014, taken as a whole, is free from material misstatement.

A limited assurance engagement conducted in accordance with the Brazilian standard NBC TO 3000 and ISAE 3000 mainly consists of making inquiries of management and other professionals of the Company involved in the preparation of the information, as well as applying analytical procedures to obtain evidence that allows us to issue a limited assurance conclusion 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 related to sustainability taken as a whole might present significant misstatements.

The procedures selected are based on our understanding of the aspects related to the compilation and presentation of the information related to sustainability included in the Sustainability Report for 2014, other circumstances of the engagement and our analysis of the areas in which significant misstatements might exist. The following procedures were adopted:

(a) planning the work, taking into consideration the materiality and the volume of quantitative and qualitative information and the operating and internal control systems that were used to prepare the information related to sustainability included in the Sustainability Report for 2014;

(b) understanding the calculation methodology and the procedures adopted for the compilation of indicators through interviews with the managers responsible for the preparation of the information;

(c) applying analytical procedures to quantitative information and making inquiries regarding the qualitative information and its correlation with the indicators disclosed in the Sustainability Report for 2014; and.

(d) obtaining evidence for the most significant GRI-G4 indicators included in the Sustainability Report for 2014 and presented in the “GRI Index”.

The limited assurance engagement also included tests to assess compliance with the guidelines of the GRI-G4 applied in the preparation of the information related to sustainability included in the Sustainability Report for 2014.

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 applied in a limited assurance engagement are substantially less detailed than those applied in a reasonable assurance engagement, the objective of which is the issuance of an opinion on the compilation and fair presentation of the information related to sustainability included in the Sustainability Report for 2014. Consequently, we are not able to obtain reasonable assurance that we would become aware of all significant matters that might be identified in a reasonable assurance engagement, the objective of which is the issue of an opinion. If we had performed an engagement with the objective of issuing an opinion, we might have identified other matters and possible misstatements in the information related to sustainability included in the Sustainability Report for 2014. Therefore, we do not express an opinion on this information.

Non-financial data are subject to more inherent limitations than financial data, due to the nature and diversity of the methods used to determine, calculate and estimate these data. Qualitative interpretations of the materiality, relevance, and accuracy of the data are subject to individual assumptions and judgments. Furthermore, we did not consider in our engagement the data reported for prior years, nor future projections and goals.

Conclusion

Based on the procedures performed, described herein, no matter has come to our attention that causes us to believe that the information related to sustainability included in the Sustainability Report for 2014 of Tractebel Energia S.A. has not been compiled and fairly presented, in all material respects, in accordance with the guidelines of the Global Reporting Initiative (GRI-G4).

Other matters

Audit of the financial statements as at December 31, 2014

The financial statements of Tractebel Energia S.A. for the year ended December 31, 2014 were audited by another firm of independent auditors, whose report, dated March 30, 2015, included an unqualified audit opinion. The social and environmental performance indexes based on accounting information and presented in the Sustainability Report for 2014 were extracted from those financial statements, which were not subject to assurance procedures for the purposes of this review

Florianópolis, April 30, 2015

PricewaterhouseCoopers
Auditores Independentes CRC 2SP000160/O-5 “F” SC

Adriano Machado
Contador CRC PR042584/O-7 “S” SC