GENERAL STANDARD DISCLOSURES
General standard disclosures  Page number/Response External assurance Global compact
STRATEGY AND ANALYSIS
G4-1      
ORGANIZATIONAL PROFILE
G4-3      
G4-4      
G4-5      
G4-6      
G4-7      
G4-8      
G4-9      
G4-10     6
G4-11     3
G4-12      
G4-13      
G4-14      
G4-15      
G4-16      
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
G4-17      
G4-18      
G4-19      
G4-20      
G4-21      
G4-22      
G4-23      
STAKEHOLDER ENGAGEMENT
G4-24      
G4-25      
G4-26      
G4-27      
REPORT PROFILE
G4-28      
G4-29      
G4-30      
G4-31      
G4-32      
G4-33      
GOVERNANCE
G4-34      
ETHICS AND INTEGRITY
G4-56     10
SPECIFIC STANDARD DISCLOSURES
Information on management approach and indications Page number/response Omissions Outside assurance Global Compact
CATEGORY: ECONOMIC
Material Aspects: Economic performance
G4-DMA (Economic performance)        
G4-EC1        
G4-EC2  

The costs of measures adopted to manage the risks and opportunities have not been shown in order to maintain the objectivity and relevance of the reported information.

   7
G4-EC3  

The Company offers a complementary benefits plan to its employees through PREVIG – Sociedade de Prevedência Complementar. PREVIG’s benefits plans are Defined Contribution (DC) or Defined Benefit (DB and BSPS), the latter closed to new members.
The Company also sponsors the ELOS DC plan, also closed to new members. As of the end of 2015, the net estimated amounts of the principal liabilities were: R$20.03 million for the DB and BSPS plans and R$255.00 million for the DB ELOS plan.
In the event of a deficit in the plans, the Company complies with the rules established by Previc – the Federal Government’s National Complementary Pension Department for preparing a plan covering the unfunded amount.
Employees contribute with a percentage of between 3% and 7% of their monthly salary and the Company makes a parallel contribution in the same amount.

    
G4-EC4 Tractebel Energia receives tax relief (Ponte de Pedra and São Salvador) in the amount of R$21, 278 thousand. The Company also enjoys a reinvestment incentive (Ponte de Pedra) totaling R$4,165 thousand.      
Material Aspects: Market presence
G4-DMA (Market presence)        
G4-EC5 Considering the fixed portion only, in 2015, the lowest salary paid by Tractebel Energia was the same as the prevailing minimum wage (salary paid to Young Apprentices) irrespective of gender. The Career and Compensation Plan (PCR) covers the entire Company, irrespective of locality or gender. The same rules apply to compensation for all operating units.     6
Material Aspects: Procurement practices
G4-DMA (Procurement practices)        
G4-EC9        
CATEGORY: ENVIRONMENTAL
Material Aspects: Energy 
G4-DMA (Energy)        
G4-EN3       7 | 8
G4-EN5       8
G4-EN6       8 | 9
Material Aspects: Water
G4-DMA (Water)        
G4-EN8       7 | 8
G4-EN10       8
Material Aspects: Biodiversity
G4-DMA (Biodiversity – Environmental)        
G4-EN11 The survey was conducted adjacent to the hydroelectric plants since these represent almost the entirety of the Company’s areas which are protected and of high biodiversity value.     8
G4-EN12   Indicator partially attended since information on the measurement of direct and indirect impacts, both positive and negative are absent.   8
G4-EN13       8
G4-EN14   The survey of species included on the IUCN Red List was not conducted at all units within the scope of the report although this is programmed for the next three years for remaining units.   8
Material Aspects: Emissions
G4-DMA (Emissions)        
G4-EN15       7 | 8
G4-EN16       7 | 8
G4-EN17       7 | 8
G4-EN18       8
G4-EN19       8 | 9
G4-EN20       7 | 8
G4-EN21       7 | 8
Material Aspects: Effluent and waste
G4-DMA (Effluent and waste)        
G4-EN22       8
G4-EN23       8
G4-EN24 No significant spills were registered at plants operated by Tractebel Energia. The significance of the spills is evaluated according to ENGIE, the parent company’s impacts and risks analysis matrix.     8
G4-EN25       8
G4-EN26 Information on existing water bodies adjacent to the thermoelectric power plants and wind farms is not being disclosed in order to maintain the objectivity and relevance of the reported data.     8
Material Aspects: Compliance
G4-DMA (Compliance)        
G4-EN29 In 2015, the Company was not subject to non-monetary fines or sanctions due to non-compliance with environmental laws and regulations. Similarly, no non-monetary sanctions were applied or actions taken against the Company under arbitration mechanisms.     8
Material Aspects: General
G4-DMA (General)        
G4-EN31       7 | 8 | 9
Material Aspects: Grievances and complaints related to environmental impacts
G4-DMA (Grievance mechanisms related to environmental impacts)        
G4-EN34 No significant complaints were recorded in 2015.     8
CATEGORY: SOCIAL
SUB-CATEGORY: Labor practices and decent work
Material Aspects: Employment
G4-DMA (Employee)        
G4-LA1   Survey by region for hirings and turnover not shown since this distinction was not made.   6
G4-LA2   Benefits to temporary and part time employees not provided.    
Material Aspects: Occupational health and safety
G4-DMA (Occupational health and safety)        
G4-LA5        
G4-LA6   We do not show:
- Own and outsourced employees, segregated by region and gender.
- The number of accidents with outsourced employees but outside the perimeter of the units.
- Information on self-employed personnel at the units and who are exposed to risk in order to include their specific hours in this respect.
Information on bodies of water adjacent to the thermoelectric plants and wind farms is not disclosed in order to maintain the objectivity and relevance of the information reported.		    
G4-LA7 In December 2015, Tractebel Energia had 759 employees who received an additional amount for job-related dangers in their occupational activities.      
G4-LA8        
Material Aspects: Training and education
G4-DMA (Training and education)        
G4-LA9       6
G4-LA10        
Material Aspects: Supplier assessment for labor practices
G4-DMA (Supplier assessment for labor practices)        
G4-LA15        
SUB-CATEGORY: Society
Material Aspects: Local communities
G4-DMA (Local communities)        
G4-SO1       1
Material Aspects: Public policies
G4-DMA (Public policies)        
G4-SO6 Tractebel Energia’s approach to the support of political parties or for candidates to elective positions adheres rigorously to the current legislation. Donations are approved by the Ethics Committee and notified in the website of the Higher Electoral Court (TSE). In 2015, the Company made no donations to political parties and/or politicians.      10
Material Aspects: Anti-competitive behavior
G4-DMA (Unfair competition)        
G4-SO7 In 2015, Tractebel Energia reported no administrative or legal actions taken against it for unfair competition or anti-trust and monopoly practices.      
Material Aspects: Compliance
G4-DMA (Compliance – Society)        
G4-SO8 Tractebel Energia incurred no fines and non-monetary sanctions in 2015 for non-compliance with laws and regulations.        
SUB-CATEGORY: Product Responsibility
Material Aspects: Product and service labeling
G4-DMA (Products and services labelling)        
G4-PR5 Tractebel Energia undertakes surveys to measure the satisfaction of its clients every two years, the most recent survey being in 2014.        
Material Aspects: Marketing communication
G4-DMA (Marketing communication)        
G4-PR7 In 2015, no incidents of non-compliance with regulations and voluntary codes concerning marketing communications including publicity and sponsorship were reported.
      
Material Aspects: Compliance
G4-DMA (Compliance – product responsibility)        
G4-PR9 In 2015, the Company registered no administrative or legal actions with respect to fines for non-compliance with laws and regulations concerning the provision or use of products and services.      
SECTORIAL SUPPLEMENT 
Information on management approach and indications Page number/response Omissions External assurance Global Compact
CATEGORY: Electric Utilities Sector
Material Aspects: General standard disclosures for the sector
G4-EU1        
G4-EU2        
G4-EU3        
Material Aspects: Uptime and reliability
G4-DMA (Uptime and reliability)        
G4-EU10        
Material Aspects: Demand management
G4-DMA (formerly EU7)        
Material Aspects: Research and development
G4-DMA (formerly EU8)        
Material Aspects:  Efficiency of the system
G4-EU11        
G4-EU12 Tractebel Energia is exclusively an electric energy generation company with no responsibility for transmission and distribution.      
Material Aspects: Biodiversity
G4-DMA (Biodiversity – Energy Sector)        
G4-EU13 There are no situations which would classify as effective substitute habitats.      
Material Aspects: Emergency and disaster planning and response
G4-DMA (formerly EU21) Tractebel Energia has implemented Emergency Response Plans (PAEs) at certified plants (83.6% of total energy output); a Crisis Situations Communication Manual; Simulated Schedule for Scenarios envisaged in the plant PAEs; Civil Liability Insurance, including a specific clause in the event of instances of sudden pollution. The plans are also tested in accordance with the schedule established in the PAEs for each certified unit. Employees, and outsourced and subcontracted personnel are all involved. A subsequent evaluation of plan effectiveness is undertaken and if necessary, an action plan is drawn up to correct verified faults. In addition, response time and procedural efficiency are measured.