Organizational profile
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-1 Name of the organization	Where we are	Yes
	102-2 Activities, brands, products, and services	Where we are	Yes
	102-3 Location of headquarters	Where we are	Yes
	102-4 Location of operations	Where we are	Yes
	102-5 Ownership and legal form	Where we are Profile	Yes
	102-6 Markets served	Profile Operational Efficiency	Yes
	102-7 Scale of the organization	About the Report Operational Efficiency General Employee Data	Yes
	102-8 Information on employees and workers	General Employee Data	Yes
	102-9 Supply chain	Suppliers	Yes
	102-10 Significant changes to the organization and its supply chain	There was no significant change in 2018 in the size, structure, shareholding or chain of suppliers.	No
	102-11 Precautionary Principle or approach	In the development of its activities, Itaipu considers the precautionary principle that is applicable to a single irreversible environmental risk: the compromise of the physical safety of the dam of the plant, which is unlikely due to the monitoring service and maintained, which make the company a worldwide benchmark in the theme.	No
	102-12 External initiatives	External Initiatives Supported by Itaipu	Yes
	102-13 Membership of associations	Participation in National and International Associations and Organizations	Yes
Energy sector supplement – Organizational profile
	EU1 Installed Capacity (MW), by primary energy source and regulatory regime	Operational Efficiency	No
	EU2 Net energy output, by primary energy source and regulatory regime	Operational Performance	Yes
Strategy
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-14 Statement from senior decision-maker	Letter from the General Director	No
	102-15 Key impacts, risks, and opportunities	Operational Performance	No
Ethics and integrity
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-16 Values, principles, standards, and norms of behavior	Profile Business Goals Our Governance Compliance and Anti-Corruption	Yes
	102-17 Mechanisms for advice and concerns about ethics	Compliance and Anti-Corruption Complaint Channels Ethics Committee	No
Governance
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-18 Governance structure	Our Governance Governance Structure	Yes
	102-19 Delegating authority	Our Governance	No
	102-20 Executive-level responsibility for economic, environmental and social topics	Our Governance	No
	102-21: Consulting stakeholders on economic, environmental, and social topics	Sustainability Policy	No
	102-22 Composition of the highest governance body and its committees	Our Governance Our Governance Governance Structure	No
	102-23 Chair of the highest governance body	Our Governance Our Governance Governance Structure	No
	102-24 Nominating and selecting the highest governance body	Our Governance	No
	102-25 Conflicts of Interest	Ethics Committee	No
	102-26 Role of the highest governance body in setting purpose, values and strategies	Business Management	No
	102-27 Collective knowledge of the highest governance body	Business Management	No
	102-28 Evaluating the highest governance body’s performance	Business Management	No
	102-29 Identifying and managing economic, environmental and social impacts	Sustainability Policy Our Governance Business Management	No
	102-30 Effectiveness of risk management processes	Compliance and Anti-Corruption	No
	102-31 Review of economic, environmental and social topics	Sustainability Policy Our Governance Business Management	No
	102-32 Highest governance body’s role in sustainability reporting	About the Report	No
	102-33 Communicating critical concerns	Compliance and Anti-Corruption Complaint Channels	No
	102-34 Nature and total number of critical concerns	Complaint Channels	No
	102-35 Remuneration Policies	The fees of the Brazilian advisors and directors are determined by the Federal Government, represented by Eletrobras, and in agreement with the Paraguayan government, as determined by Annex C of the Treaty of Itaipu.	No
	102-36 Processes for determining remuneration	General Employee Data	No
	102-37 Stakeholders’ involvement in remuneration	General Employee Data	No
	102-38 Annual total compensation ratio	The ratio of the total annual compensation of the highest paid individual to the average compensation of all employees is 5.7870. For the preparation of these indicators, the compensation data of Brazilian Officers, Directors and employees, as of 12.31.2018, were considered. For the calculation, the amounts received during 2018 from the following amounts were considered: base salary, annual salary, health hazard, regional surcharge, function bonuses, unhealthiness, hardship, vacation, vacation bonus, thirteenth salary, bonus and profit sharing.	No
GRI 102: General Disclosures 2016	102-39 Percentage increase in annual total compensation ratio	The ratio between the percentage increase in the total annual compensation of the highest paid individual in relation to the average percentage increase in the average compensation of all employees is 0.8639, and the annual compensation of the highest paid individual in 2018 increased 9.76%. compared to the previous year, while the rest of professionals increased by an average of 11.30%. The calculations were made as described in item ‘102-38’.	No
Stakeholder engagement
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-40 List of stakeholder groups	List of Material Topics	Yes
	102-41 Collective Bargaining Agreements	100% of employees (except Directors and Council members) are covered by the collective labor agreement signed between Itaipu and four unions	No
	102-42 Identifying and selecting stakeholders	Materiality Suppliers	Yes
	102-43 Approach to stakeholder engagement	Materiality Sustainability Policy	Yes
	102-44 Key topics and concerns raise	List of Material Topics	Yes
Reporting practices
GRI Standard	Disclosure	Location / Answer	External verification
GRI 102: General Disclosures 2016
	102-45 Entities included in the consolidated financial statements	Itaipu has no consolidated demonstration or equivalent document, since it does not have investments for profitable purposes in other entities.	Yes
	102-46 Defining report content and topic boundaries	List of Material Topics	Yes
	102-47 List of material topics	List of Material Topics	Yes
	102-48 Restatements of information	List of Material Topics	No
	102-49 Changes in reporting	List of Material Topics	No
	102-50 Reporting period	About the Report	No
	102-51 Date of most recent report	About the Report	No
	102-52 Reporting cycle	About the Report	No
	102-53 Contact point for questions regarding the report	For information on this report, please contact the Social Responsibility Office by e-mail: responsabilidadesocial@itaipu.gov.br.	No
	102-54 Claims of reporting in accordance with the GRI Standards	About the Report	Yes
	102-55 GRI content index	GRI Content Index	Yes
	102-56 External assurance	About the Report	Yes

Material topics

Corporate governance
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	Yes
	103-2 The management approach and its components	Our Governance	Yes
	103-3 Evaluation of the management approach	Our Governance	Yes
Economic performance
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Operational Performance Economic-Financial Performance Our External Relations	No
	103-3 Evaluation of the management approach	Operational Performance Economic-Financial Performance Our External Relations	No
GRI 201: Economic performance 2016
	201-1 Direct economic value generated and distributed	Economic-Financial Performance Our External Relations	Yes
	201-2 Financial implications and other risks and opportunities due to climate change	Operational Performance Economic-Financial Performance Our Performance in R&D+I	No
	201-4 Financial assistance received from government	Financier of studies and Projects (FINEP): For the execution of the project “hybrid electric bus to ethanol”. From 2013 to December 2018 was deposited the net amount of US $1.7 million, of which was used US $1.1 million	No
Indirect economic impacts
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	Yes
	103-2 The management approach and its components	Socio-Environmental Performance Our External Relations Suppliers	Yes
	103-3 Evaluation of the management approach	Socio-Environmental Performance Our External Relations Suppliers	Yes
GRI 203: Indirect economic impacts 2016
	203-1 Infrastructure investments and services supported	Sustainability Policy Environmental Programs and Projects Our External Relations	No
	203-2 Significant indirect economic impacts	Sustainability Policy Environmental Programs and Projects Our External Relations Suppliers Suppliers Social Programs and Projects Our Performance in R&D+I	Yes
Procurement practices
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Suppliers	No
	103-3 Evaluation of the management approach	Suppliers	No
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Suppliers	No
Anti-corruption
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	Yes
	103-2 The management approach and its components	Compliance and Anti-Corruption Complaint Channels Ethics Committee	Yes
	103-3 Evaluation of the management approach	Compliance and Anti-Corruption Complaint Channels Ethics Committee	Yes
GRI 205: Anticorruption 2016
	205-1 Operations assessed for risks related to corruption	Compliance and Anti-Corruption	No
	205-2 Communication and training about anticorruption policies and procedures	Executive Summary of the 2017 Sustainability Report, which highlighted anti-corruption issues. Four contract management seminars were held, covering 180 employees, which included a lecture on Compliance. Company employees participated in external courses covering compliance, totaling 176 hours of training. Suppliers	Yes
	205-3 confirmed cases of corruption and action taken	Complaint Channels Ethics Committee	Yes
Materials
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Environmental Programs and Projects	No
	103-3 Evaluation of the management approach	Environmental Programs and Projects	No
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Environmental Programs and Projects	No
Energy
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Socio-Environmental Performance Energy Consumption	No
	103-3 Evaluation of the management approach	Socio-Environmental Performance Energy Consumption	No
GRI 302: Energy 2016
	302-1 Energy consumption within the organization	Energy Consumption Our Performance in R&D+I	No
	302-2: Energy consumption outside the organization	Our Performance in R&D+I	No
	302-4 Reduction of energy consumption	Energy Consumption	No
Water
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Socio-Environmental Performance Environmental Programs and Projects	No
	103-3 Evaluation of the management approach	Socio-Environmental Performance	No
GRI 303: Water 2016
	303-2 Water sources significantly affected by withdrawal of water	Environmental Programs and Projects	No
	303-3 Water recycled and reused	Environmental Programs and Projects	No
Biodiversity
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Socio-Environmental Performance Biodiversity Conservation	No
	103-3 Evaluation of the management approach	Socio-Environmental Performance Fish Rescue	No
GRI 304: Biodiversity 2016
	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation	No
	304-2 Significant impacts of activities, products and services on biodiversity	Socio-Environmental Performance Biodiversity Conservation Fish Rescue Fish Production in Closed System (Biofloc)	Yes
	304-3 Habitats protected or restored	Biodiversity Conservation Fish Production in Closed System (Biofloc) Protected or Restored Habitats	No
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity Conservation Fish Rescue	Yes
Emissions
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	Yes
	103-2 The management approach and its components	Biodiversity Conservation Greenhouse Gas Emissions and Climate Change	Yes
	103-3 Evaluation of the management approach	Biodiversity Conservation Greenhouse Gas Emissions and Climate Change	Yes
GRI 305: Emissions 2016
	305-1 Direct (Scope 1) GHG emissions	Greenhouse Gas Emissions and Climate Change	Yes
	305-2 Energy indirect (Scope 2) GHG emissions	Greenhouse Gas Emissions and Climate Change	Yes
	305-3 Other indirect (Scope 3) GHG emissions	Greenhouse Gas Emissions and Climate Change	Yes
	305-5 Reduction of GHG emissions	Greenhouse Gas Emissions and Climate Change Our Performance in R&D+I	Yes
Effluents and wastes
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Socio-Environmental Performance	No
	103-3 Evaluation of the management approach	Socio-Environmental Performance Environmental Programs and Projects	No
GRI 306: Effluents and wastes 2016	306-1 Water discharge by quality and destination	Environmental Programs and Projects	Yes
Environmental Compliance
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Compliance and Anti-Corruption	No
	103-3 Evaluation of the management approach	Compliance and Anti-Corruption	No
GRI 307: Environmental Compliance 2016	307-1 Non-compliance with environmental laws and regulations	There were no noncompliance with environmental laws and / or regulations in 2018.	No
Employment
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	General Employee Data Occupational Health and Safety	No
	103-3 Evaluation of the management approach	General Employee Data Occupational Health and Safety	No
GRI 401: Employment 2016
	401-1 New employee hires and employee turnover	Reflection for Retirement Program	No
	401-3 Parental leave	Diversity and Equality	No
Energy Sector Supplement – Employment
	EU14 Programs and processes to ensure the availability of a skilled workforce	Professional Development	No
	EU15 Percentage of employees eligible to retire in the next 5 and 10 years broken down by job category and by region	Reflection for Retirement Program	No
	EU18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training	Professional Development	No
Occupational health and safety
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Professional Development	No
	103-3 Evaluation of the management approach	Professional Development	No
GRI 403: Occupational health and safety 2016
	403-1 Workers representation in formal joint management–worker health and safety committees	100% of the employees are represented by the Internal Commission for the Prevention of Accidents (CIPA)	No
	403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational Health and Safety	No
	403-3 Workers with high incidence or high risk of diseases related to their occupation	There is no high risk or high incidence of diseases in places or work activities	No
Training and education
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Professional Development	No
	103-3 Evaluation of the management approach	Professional Development	No
GRI 404: Training and education 2016
	404-1 Average hours of training per year per employee	Professional Development	Yes
	404-2 Programs for upgrading employee skills and transition assistance programs	Professional Development Reflection for Retirement Program	No
	404-3 Percentage of employees receiving regular performance and career development reviews	Professional Development	Yes
Diversity and Equal Opportunities
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	General Employee Data Occupational Health and Safety	No
	103-3 Evaluation of the management approach	General Employee Data Occupational Health and Safety	No
GRI 405: Diversity and Equal Opportunities 2016
	405-1 Diversity of governance bodies and employees	Diversity and Equality	No
	405-2 Ratio of basic salary and remuneration of women to men	General Employee Data	No
Non-discrimination
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Complaint Channels Ethics Committee	No
	103-3 Evaluation of the management approach	Complaint Channels Ethics Committee	No
GRI 406: Non discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Complaint Channels Ethics Committee	No
Freedom of association and collective bargaining
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Suppliers	No
	103-3 Evaluation of the management approach	Suppliers	No
GRI 407: Freedom of association and collective bargaining 2016	407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Suppliers	No
Child labor
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Suppliers	No
	103-3 Evaluation of the management approach	Suppliers	No
GRI 408: Child labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Suppliers	No
Forced or Compulsory Labor
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Suppliers	No
	103-3 Evaluation of the management approach	Suppliers	No
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Suppliers	No
Rights of Indigenous Peoples
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	A Brief Historic	No
	103-3 Evaluation of the management approach	A Brief Historic	No
GRI 411: Rights of indigenous peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	A Brief Historic	No
Local communities
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Operational Performance Occupational Health and Safety Socio-Environmental Performance A Brief Historic Suppliers	No
	103-3 Evaluation of the management approach	Operational Performance Occupational Health and Safety Socio-Environmental Performance A Brief Historic Suppliers	No
GRI 413: Local communities 2016
	413-1 Operations with local community engagement, impact assessments, and development programs	Sustainability Policy Occupational Health and Safety A Brief Historic Fish Production in Closed System (Biofloc) Environmental Programs and Projects Suppliers Social Programs and Projects Our Performance in R&D+I	No
	413-2 Operations with significant actual and potential negative impacts on local communities	Operational Performance	No
Supplier Social Assessment
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Suppliers	No
	103-3 Evaluation of the management approach	Suppliers	No
GRI 414: Supplier Social Assessment 2016
	414-1 New suppliers selected based on social criteria	Suppliers	No
	414-2 Negative social impacts on the supply chain and actions taken	Suppliers	No
Public policy
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	since 1997 – with the publication of Law No. 9,504, called the Election Law -, the public service concessionaires are among the prohibited sources of contribution. The decision of the Supreme Federal Court (STF) in 2015, judging the donations of companies to political parties as unconstitutional, contributed to the issue being communicated much more clearly to society.	No
	103-3 Evaluation of the management approach	since 1997 – with the publication of Law No. 9,504, called the Election Law -, the public service concessionaires are among the prohibited sources of contribution. The decision of the Supreme Federal Court (STF) in 2015, judging the donations of companies to political parties as unconstitutional, contributed to the issue being communicated much more clearly to society.	No
GRI 415: Public policy 2016	415-1 Political contributions	The company does not make financial contributions to political or Yesilar parties	No
Socioeconomic compliance
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Compliance and Anti-Corruption	No
	103-3 Evaluation of the management approach	Compliance and Anti-Corruption	No
GRI 419: Socioeconomic compliance 2016	419-1 Non-compliance with laws and regulations in the social and economic area	There are no records of significant fines penalties, as well as non-monetary sanctions arising from lawsuits in 2018.	Yes
Availability and reliability
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Operational Performance	No
	103-3 Evaluation of the management approach	Operational Performance	No
Energy Sector Supplement - Availability and reliability	EU6 Management approach to ensure short and long-term electricity availability and reliability	Operational Performance	No
Disaster/ Emergency Planning and Response
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Operational Performance	No
	103-3 Evaluation of the management approach	Operational Performance	No
Energy Sector Supplement - Disaster/ Emergency Planning and Response	EU21 Contingency planning measures, disaster/ emergency management plan and training programs, and recovery/restoration plans	Operational Performance	No
Research and Development
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	No
	103-2 The management approach and its components	Our Performance in R&D+I	No
	103-3 Evaluation of the management approach	Our Performance in R&D+I	No
Energy Sector Supplement - Research and Development	EU8: Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development	Our Performance in R&D+I	No
Access
GRI Standard	Disclosure	Location / Answer	External verification
GRI 103: General Disclosures 2016
	103-1: Explanation of the material topic and its boundary	Materiality	Yes
	103-2 The management approach and its components	Operational Efficiency	Yes
	103-3 Evaluation of the management approach	Operational Efficiency	Yes
Energy Sector Supplement – Access	EU30 Average plant availability factor by energy source and by regulatory regime	Economic-Financial Performance	Yes

Non-Material Topics

Security Practices
GRI Standard	Disclosure	Location / Answer	External verification
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures	Professional Development	No
Human rights assessment
GRI Standard	Disclosure	Location / Answer	External verification
GRI 412: Human rights assessment 2016
	412-1 Operations that have been subject to human rights reviews or impact assessments	No analyzes or impact assessments were carried out	No
	412-2 Employee training on human rights policies or procedures	Professional Development	Yes