GRI 102: General Disclosures 2016

Indicador	Página	Verificação Externa
Organizational Profile
102-1	Governança Corporativa	SIM
102-2	Governança Corporativa	SIM
102-3	Governança Corporativa	SIM
102-4	Governança Corporativa	SIM
102-5	Governança Corporativa	SIM
102-6	Governança Corporativa	SIM
102-7	Economic Performance Staff Profile	SIM
102-8	Staff Profile	SIM
102-9	Chain of Suppliers Profile	SIM
102-10	There was no significant change in 2017 inthe size, structure, shareholding or chain of suppliers	NÂO
102-11	In the development of its activities, Itaipu takes into account the precautionary principle that is applicable to a single irreversible environmental risk: compromising the physical safety of the dam of the plant, which is unlikely due to the monitoring and maintenance service performed, what makes the company a world reference in the theme	NÃO
102-12	Compromissos Iniciativas Externas Apoiadas pela Itaipu	SIM
102-13	Participação em Associações e Organizações Nacionais e Internacionais	SIM
Estratégia
102-14	Carta do Presidente	NÃO
Ética e integridade
102-16	Governança Corporativa Empresa Empresa Sustainability Binational Policy Ethics Committee Complaint Channels	SIM
102-17	Combat to Corruption Ethics Committee Complaint Channels	NÃO
102-18	Governança Corporativa Governance Structure	SIM
102-19	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-20	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-21	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-22	Governança Corporativa Governance Structure	NÃO
102-23	Governança Corporativa Governance Structure	NÃO
102-24	Process definition content	NÃO
102-25	Information available on page 11 of the sustainability report of 2015 See.	NÃO
102-26	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-27	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-28	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-29	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-30	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-31	Information available on page 11 of the sustainability report of 2015 See	NÃO
102-32	Version Edition Process definition content	NÃO
102-33	Complaint Channels	NÃO
102-34	Complaint Channels	NÃO
102-35	The fees of the Brazilian directors and executive officers are determined by the Federal Government, represented by Eletrobras, and in agreement with the Paraguayan government, as set forth in Annex C of the Itaipu Treaty.	NÃO
102-36	See item 102-35	NÃO
102-37	Operational and Economic Development Corporate Management	NÃO
102-38	The proportion of the total annual remuneration of the highest paid individual against the average remuneration of all employees is 5.5770. To prepare the indicator, Brazilian directors, officers and employees were considered as assets on 12.31.2017. For the calculation, the following amounts were taken into account during the year 2017: base salary, annual salary, insurance, regional allowance, functional gratuities, insalubrity, hardship, vacations, holiday pay, thirteenth salary, credit and profit sharing.	NÃO
102-39	The proportion between the percentage increase in the total annual remuneration of the highest paid individual in relation to the average percentage increase in the average remuneration of all employees is 0.6820, and the annual remuneration of the highest paid individual in 2017 increased 6.01 % in relation to the previous year and the rest of the professionals increased, on average, 8.82%. The calculations were made as described in item '102-38'.	NÃO
Stakeholders Engagement
102-40	Version Edition	SIM
102-41	100% of the employees (except Directors and Officers) are covered by Collective Labor Agreement entered into between Itaipu and four unions.	SIM
102-42	Version Edition Desenvolvimento Territorial Sustentável Chain of Suppliers Profile The engagement of stakeholders in Itaipu is promoted according to the objective of each of its programs and related public. Therefore, the actions vary according to the theme and the actors to be involved.	SIM
102-43	Version Edition The frequency of engagement varies according to the theme and actors to be involved in the proposed actions. More details are available on page 9 of the 2015 sustainability report See	SIM
102-44	Version Edition Process definition content The themes raised make up the matrix of materiality. A performance analysis of the company will be carried out in order to identify contributions to the demands of the sustainability frameworks considered as best practices	SIM
Reporting Practices
102-45	Itaipu does not have a consolidated statement or equivalent document since it does not have investments for profit purposes in other entities.	SIM
102-46	Version Edition	SIM
102-47	Version Edition Process definition content	SIM
102-48	Version Edition For the 2017 cycle, Itaipu chose not to report the economic-financial data in the Social Accounting - Ibase model in the sustainability report, in order to prioritize the requirements of GRI guidelines and to avoid possible differences of information between the methodologies.	NÃO
102-49	Version Edition	NÃO
102-50	Version Edition Process definition content	NÃO
102-51	Version Edition Process definition content	NÃO
102-52	Version Edition Process definition content	NÃO
102-53	Version Edition	NÃO
102-54	Version Edition Process definition content	SIM
102-55	Version Edition Process definition content	NÃO
102-56	Version Edition Process definition content	SIM

Topic-specific Standards

s s

Indicator	Page	External Verification
ECONOMIC CATEGORY
GRI 201: Desempenho Econômico 2016
103-2; 103-3	GRI 201: Economic Performance 2016	NÃO
201-1	Economic Performance Royalties	SIM
201-4	In 2013, an agreement was entered into with the Financing Agency for Studies and Projects (Finep) to obtain non-reimbursable financial resources from the National Fund for Scientific and Technological Development (FNDCT) for the execution of the project " Hybrid Electric Ethanol Bus", on the Brazilian margin.	NÃO
GRI 203: Indirect Economic Impacts 2016
103-2; 103-3	Sustainable Development Objectives (ODS)	NÃO
203-2	Objetivos do Desenvolvimento Sustentável (ODS) Programas e projetos sociais desenvolvidos ou apoiados pela Itaipu	SIM
GRI 204: Procurement practices 2016
103-2; 103-3	Chain of Suppliers Profile	NÃO
204-1	Chain of Suppliers Profile	NÃO
GRI 205: Fight against corruption 2016
103-2; 103-3	Lei Sarbanes-Oxley (SOX)	SIM
205-1	Lei Sarbanes-Oxley (SOX)	NÃO
205-3	Ethics Committee	SIM
ENVIRONMENTAL CATEGORY
GRI 302: Energy 2016
103-2; 103-3	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
302-1	Greenhouse Effect Gases Emissions and Climate Changes Energy Consumption within the Organization (in GJ)	NÃO
GRI 304: Biodiversity 2016
103-2	Biodiversity Conservation	NÃO
304-1	Information available on page 52 of the 2015 sustainability report See	NÃO
304-2	Biodiversity Conservation Total Number of Species on the IUCN Red List	NÃO
304-3	Protected or Restored Habitats	SIM
304-4	Total Number of Species on the IUCN Red List	SIM
GRI 305: Emissions 2016
103-2; 103-3	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
305-1	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
305-2	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
305-3	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
305-5	Greenhouse Effect Gases Emissions and Climate Changes	NÃO
GRI 306: Effluents and Waste 2016
103-2; 103-3	Responsibility Consumption	NÃO
306-1	Responsibility Consumption	SIM
SOCIAL CATEGORY
GRI 401: Employment 2016
103-2; 103-3	Staff Profile	NÃO
401-1	Turnover Termination	SIM
GRI 403: Occupational Safety and Health 2016
103-2; 103-3	Occupational Health and Safety	SIM
403-2	Occupational Health and Safety	SIM
GRI 404: Training and Education 2016
103-2; 103-3	Professional Development	SIM
404-1	Professional Development	SIM
404-2	Termination	NÃO
GRI 405: Diversity and equality of opportunity 2016
103-2; 103-3	Diversity and Equality of Opportunities	NÃO
405-1	Diversity in Leadership Positions	NÃO
405-2	Diversity in Leadership Positions	NÃO
GRI 406: Non-Discrimination 2016
103-2; 103-3	< Ethics Committee /td>	NÃO
406-1	Ethics Committee	NÃO
GRI 407: Freedom of association and collective bargaining 2016
103-2; 103-3	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
407-1	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
GRI 408: Child labor 2016
103-2; 103-3	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
408-1	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
GRI 409: Forced Work 2016
103-2; 103-3	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
409-1	Labor Practices and Human Rights in the Chain of Suppliers	NÃO
GRI 410: Safety Practices 2016
103-2; 103-3	Professional Development	NÃO
410-1	Professional Development	NÃO
GRI 411: Indigenous Rights 2016
103-2; 103-3	Royalties Distribution in Brazil	NÃO
411-1	Royalties Distribution in Brazil	NÃO
GRI 412: Human Rights assessment 2016
103-2; 103-3	Professional Development	NÃO
412-2	Professional Development	SIM
GRI 413: Local Communities 2016
103-2; 103-3	Dam Safety and Flood of Paraná River	NÃO
413-1	Pesquisa Desenvlvimento e Inovação Desenvolvimento Territorial Sustentável Programas e projetos sociais desenvolvidos ou apoiados pela Itaipu Environmental Performance Environmental Programs and Projects Developed or Supported by Itaipu	NÃO
413-2	Dam Safety and Flood of Paraná River	NÃO
GRI 414: Suppliers social evaluations 2016
103-2; 103-3	Chain of Suppliers Profile Labor Practices and Human Rights in the Chain of Suppliers	NÃO
414-1	Chain of Suppliers Profile Labor Practices and Human Rights in the Chain of Suppliers	NÃO
414-2	Labor Practices and Human Rights in the Chain of Suppliers	NÃO

Electric Utilities Sector Disclosures

Organizational profile
EU2	"ficiencia Operacional	SIM
SOCIAL CATEGORY - LABOR PRACTICES AND GOOD WORK
Employment
EU14	Professional Development	NÃO
EU15	Termination	NÃO
EU18	Occupational Health and Safety	NÃO
SOCIAL CATEGORY - PRODUCT RESPONSIBILITY
Acesso
EU30	"ficiencia Operacional	SIM