It establishes the principles and values to be followed in the daily activities and actions that promote sustainable development in Brazil and Paraguay. It is aligned with the strategic plan and government policies of the two countries. Its guidelines are distributed in four dimensions presented in the following table.

Dimensions	Principles
Corporate	Rational, balanced and efficient management of people, resources and business processes Ethical, transparent and fair relations, respecting differences Broad, integrated and collaborative actions vision and management Commitment to continuous improvement and innovation Integrated business risk management Sustainable purchases and development of local suppliers
Environment	Generation, incentive and use of energy from clean and renewable sources Working in partnership with social actors for sustainability Conservation and preservation of the environment and respect for biodiversity
Economic development	To be an active agent in sustainable human development Promote the sustainable development of the territory
Cultural	Effective use of the competencies and experiences present in the structure of Itaipu Binational and its foundations Promote and consolidate the culture of sustainability as an example for the world Valorization of sustainable attitudes