Commitments

Materiality

GRI 3-1, 3-2, 3-3

Our material topics were reviewed and updated in 2022. The process focused on an internal assessment, carried out by a specialized consulting firm to align the materiality with the Company's reality without needing further consultation with stakeholders. To support this review, benchmark and impact studies were carried out for the Company, with the support of a specialized consultancy.

The review of Even's Materiality was necessary due to greater precision and calibration of impacts in accordance with the routines and indicators previously adopted in the Company's ESG Strategy. This review will bring greater objectivity and focus on issues of greater impact. To this end, a trend study was carried out considering the behavior of Civil Construction in Brazil.

Some topics were grouped, as shown in the table below, and the Biodiversity topic was excluded, as Even's activities do not significantly impact the topic.

The positive and negative effects on the environment, people and economy were identified based on our document base and internal research, using the recommendations of the GRI Standard 2021 as a methodology. In 2023, the Sustainability area will carry out an ESG risk analysis with the Risks and Compliance area.

Materiality

2021

Corporate Governance
Ethics and Integrity
Sustainable construction
Management of materials and waste
Power Management
Water Management
Atmospheric and GHG Emissions
Relationship with the community and impacts on the neighborhood
Occupational Health and Safety
Employees’ Development
Customer Relationship and Satisfaction
Biodiversity and Land Use

2022

Corporate Governance and Integrity
Sustainable construction
Atmospheric and GHG Emissions
Relationship with the community and effects on the neighborhood
Occupational Health and Safety
Employees’ Development
Customer Relationship and Satisfaction

Impact matrix

Material topics	GRI and SASB Disclosure	Impacts	Actions	SDG
Corporate Governance and integrity	GRI 3 \| Material topics GRI 205 \| anti-corruption	The negative impacts on the subject may be related to the non-incorporation of an ESG strategy in the business, the non-adherence of employees to the ESG Policy. Good management of the topic can generate real positive impacts, such as: definition of ESG Goals for the Company, mapping and Management of Strategic and Operational Risks, action by the Audit Committee linked to the Board of Directors and transaction with Related Parties.	Through its Compliance Program, Even promotes internal guidelines that contribute to ensuring that its employees comply with national legislation. In addition, there is an Ethics Channel that has been operating full-time since 2014.	SDG 12: Responsible Consumption and Production
Sustainable construction	GRI 3\| Material Topics GRI 301 \| Materials GRI 302 \| Energy GRI 303 \| Water GRI 306 \| Waste GRI G4 \| Construction and real estate SASB IF-HB-160 \| Land use and ecological impacts SASB IF-HB-410 \| Design for resource efficiency	The negative impacts that can be caused by the construction are the increase in the generation of waste in the works, water leaks, non-compliance with environmental legislation, among others. Positive impacts can also be generated directly, since it is possible to generate revenue through reverse logistics projects, transferring soil between works, reducing environmental impacts and adopting clean energy.	There are sustainability audits, encompassing four strategic guidelines (Waste Management, work environment, material control and 5S), in addition to the monitoring of macro results by the ESG Committee and the implementation of new projects, programs and goals.	SDG 8: Decent work and economic growth SDG 11: Sustainable Cities and Communities SDG 12: Responsible Consumption and Production SDG 13: Climate Action
Atmospheric and GHG Emissions	GRI 3 \| Material topics GRI 201 \| Economic operation GRI 305 \| Emissions SASB IF-HB-420 \| Climate change adaptation	In the construction segment, companies end up being responsible for generating negative impacts on the issue of GHG emissions, such as increased emissions of greenhouse gases. However, there are potential positive impacts that can be generated, such as the mitigation and neutralization of emissions from projects.	To mitigate the impacts related to atmospheric emissions and greenhouse gases, Even neutralizes 100% of emissions through approval and tracking of projects.	SDG 13: Climate Action
Relationship with the community and impacts on the neighborhood	GRI 3 \| Material topics GRI 203 \| Indirect economic impacts GRI 413 \| Local communities	Negative impacts can relate to disruption of community life, increased local traffic and damage to neighboring properties. As for the real positive impacts, local development, investment in social programs and increased perimeter security can be generated.	Even has the Neighbor Action Program, which collects and recycles the waste generated at the works, in addition to hiring experts who carry out reports in the homes around the construction sites, which protects both the works and the neighbors.	SDG 11: Sustainable Cities and Communities SDG 12: Responsible Consumption and Production
Occupational Health and Safety	GRI 3 \| Material topics GRI 403 \| Occupational health and safety SASB IF-HB-320 \| Workforce health and safety	Worker health and safety impacts the entire Company. Attention is needed to deal with negative impacts such as an increase in the number of accidents, non-compliance with the Consolidation of Labor Laws, the Collective Convention and Regulatory Norms. The positive impacts are the use of industrialized protections, installation of a Standardized Training Room and standardization of the living area.	This theme is included in the Company's Policy and structured through the System Standard (PS SEG 001 - Guidelines for the occupational health and safety management system), 24 Operating Standards and forms that guide the implementation of the prescribed measures.	SDG 8: Decent work and economic growth
Employees' Development	GRI 3 \| Material topics GRI 401 \| Employment GRI 404 \| Training and education	The main impact for the theme would be the increase of qualified labor in the works through the provision of training and qualifications. In addition, properly managing the topic can also result in a developed and diverse organizational environment, job creation and increased intellectual capital.	Within the theme of employee development, Even has training and development programs that undergo assessments to identify impacts and implement improvements.
Customer Relationship and Satisfaction	GRI 3 \| Material topics GRI 417 \| Marketing and labeling GRI 418 \| Customer privacy	The real positive impacts that can be generated are increased customer satisfaction and sales, identification of key customer needs and process changes. Mismanagement of the issue can result in negative impacts such as weakening the company's image due to complaints, customer dissatisfaction and even a decrease in sales.	To monitor customer satisfaction and seek improvements in this relationship, Even conducts a monthly external survey that guides the review of service processes, which is an extremely important indicator for the company.