Materiality
GRI G4-18 | G4-19 | G4-20 | G4-21In an effort to hold a dialog on priorities, the content of this publication was defined based on the materiality process, according to GRI G4 guidelines. In 2014, Aegea gave an online survey to its stakeholders – customers and users, employees, investors and shareholders, partner financial institutions, concession grantor, suppliers, competitors and society – to identify the subjects they consider most relevant. GRI G4-24 | G4-25
Definition of the material themes for this report considers the result of this consultation. However, in light of political, social and economic changes that significantly impact the basic sanitation sector and, especially, in an effort to continually enhance the report, the Company revised the material themes and indicators to show performance in the fiscal year in an even more transparent manner.
Analysis of materiality covered the following axes: Impact, considering the Company’s industry studies and documents; and Influence, covering a survey of the competition and overriding trends as well as a study of articles published in the Brazilian press from 2014 to 2015. As a result of this process, the material themes were revised, as shown in the table below:
Theme | Capitals (IIRC) | Aspects (GRI) | Indicators (GRI) | Global Compact |
---|---|---|---|---|
Compliance, ethics and anti-corruption measures | Financial | Anti-corruption | G4-SO4 | Principle 10 |
Public policies | G4-SO6 | Principle 10 | ||
Compliance | G4-EN29 | Principle 8 | ||
G4-SO8 | No relation | |||
G4-PR9 | No relation | |||
Customer privacy | G4-PR8 | No relation | ||
Economic and financial performance | Financial | Economic performance | G4-EC1 | No relation |
Management of operational efficiency | Manufactured and Intellectual | Water | G4-EN10 | Principle 8 |
Customer health and safety | Social and Relationship | Effluents and waste | G4-EN22 | Principle 8 |
Customer health and safety | G4-PR2 | No relation | ||
Product and service labeling | G4-PR5 | 26.0% | ||
Universalization of basic sanitation | Manufactured | Indirect economic impacts | G4-EC7 | No relation |
Water | G4-EN8 | Principles 7 and 8 | ||
Risk management (financial, operational and impacts on communities) | Financial and Intellectual | Economic performance | G4-EC2 | No relation |
Attraction and retention of talent | Human | Training and education | G4-LA9 | Principle 6 |
G4-LA10 | No relation | |||
Diversity and equal opportunity | G4-LA12 | Principle 6 | ||
Equal remuneration for women and men | G4-LA13 | Principle 6 | ||
Investments | G4-HR2 | Principle 1 | ||
Protection of water resources, the environment (spring preservation) and biodiversity | Natural | Biodiversity | G4-EN12 | Principle 8 |
Effluents and waste | G4-EN26 | Principle 8 | ||
Products and services | G4-EN27 | Principles 7, 8 and 9 | ||
General | G4-EN31 | Principles 7, 8 and 9 | ||
Energy consumption and use for operationalization | Manufactured | Energy | G4-EN3 | Principles 7 and 8 |
G4-EN6 | Principles 8 and 9 | |||
Respect for local communities, environmental education and programs to raise awareness | Social and Relationship | Indigenous Rights | G4-HR8 | Principle 1 |
Assessment | G4-HR9 | Principle 1 | ||
Local communities | G4-SO2 | Principle 1 |
In addition to these ten themes, information on the following aspects was included in this report in order to comply with Global Compact principles:
Aspects (GRI) | Indicators (GRI) | Global Compact |
---|---|---|
Investments | G4-HR1 | Principle 2 |
Supplier Human Rights assessment | G4-HR10 | Principle 2 |
Forced or compulsory labor | G4- HR6 | Principle 4 |
Child labor | G4-HR5 | Principle 5 |
To respond to the indicators, the Company organized a work group with employees from different areas, which was responsible for gathering information.
During the process of validating materiality, the Executive Board also chose to cover the Regulation, policies and pricing practices theme – pertinent to the current context of sustainability in the industry. There are no GRI G4 indicators connected to this theme.
For any questions related to the content of this publication, please contact the Finance and Investor Relations Department by e-mail at ri@aegea.com.br or by phone at +55 (11) 3818-8150. GRI G4-31
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