Changes in relation to the previous document are:

• The topic “Corporate governance” has been introduced and appears separately by virtue of the effects it produces on other material topics;
• “Transparency and internal controls” and “anti-corruption and compliance practices” were separated and included the requirements previously associated with the single topic “Transparency and internal and external control”, in view of its importance to stakeholders and corporate processes;
• The previous topic “Energy production and water management” was divided into “energy production” and “Environmental Management”, which includes aspects related to “hydraulic safety”;
• It is considered that the topics “Corporate sustainability” and “regional development” include content previously reported in “sustainable business development and areas of influence”; “Human rights and working conditions”; “Research, development and innovation”; and “greenhouse gas emissions and climate change”.

In addition, disclosures used as evidence for other methodologies such as the Corporate Sustainability Index (ISE) of Brazil, Bolsa, Balcão [B]³ and the certification of the Lasting Initiative For Earth (LIFE) were also answered. [102-46]

The limits of the topics and aspects about the organization refer to the operation in Brazil, except for binational themes, whose content is inseparable conceptual and operationally. Information published in previous reports, which have undergone changes in this document, is flagged in the respective disclosures. [102-46, 102-48]

The process has brought improvements in the way of reporting management aspects, contributing, above all, to the transparency of practices. The analysis and consolidation of the results considered: checking the principle of stakeholders inclusiveness, completeness and the sustainability context to the set of topics raised; assigning the degree of impact and importance of the topic to stakeholders (materiality matrix); and the correlation of the topics with the aspects and disclosures of the GRI Standards and the Sector Supplement “GRI Electric Utilities Sector” [102-49]

As a challenge in measuring results, it was approved in the tactical guidelines for 2019-2023 The Itaipu Sustainability Index, a proposal for a systemic methodology for conducting formal performance evaluation processes, which includes aspects to quantify the scope of the effects outside the organization.