Sumário
Annual Report and
Sustainability 2022

GRI and SASB Content Summary

Table of Contents of GRI and SASB Content

Use statement
Even reported in compliance with the GRI Standards for the period January 1, 2022 to December 31, 2022
GRI 1: Fundamentos 2021
GRI G4-CRE: CONSTRUCTION AND REAL ESTATE SECTOR DISCLOSURES

GRI/SASB Standard Disclosure Answer Page
GENERAL DISCLOSURES
THE ORGANIZATION AND ITS REPORTING PRACTICES
GRI 2: GENERAL DISCLOSURES 2021 2-1 Organizational details Profile
2-2 Entities included in the organization’s sustainability reporting About the Report
2-3 Reporting period, frequency and contact point About the Report
2-4 Restatements of information There were no restatements of information in the reporting period.
2-5 External assurance External assurance was not performed.
ACTIVIES AND WORKERS
GRI 2: GENERAL DISCLOSURES 2021 2-6 Activities, value chain and other business relationships Profile
2-7 Employees Employees Exhibit - GRI and SASB indicators
2-8 Workers who are not employees Employee Profile
GOVERNANCE
GRI 2: GENERAL DISCLOSURES 2021 2-9 Governance structure and composition Governance Structure
2-10 Nomination and selection of the highest governance body Governance Structure
2-11 Chair of the highest governance body Governance Structure
2-12 Role of the highest governance body in overseeing the management of impacts Governance Structure
2-13 Delegation of responsibility for managing impacts Governance Structure
2-14 Role of the highest governance body in sustainability reporting Governance Structure
2-15 Conflicts of interest Conflicts of Interest
2-16 Communication of critical concerns Governance Structure
2-17 Collective knowledge of the highest governance body Governance Structure
2-18 Evaluation of the performance of the highest governance body The formal evaluation of the performance of the Board of Directors is conducted by the Chairman of the Board of Directors and carried out at least once during the term of office of the members.
2-19 Remuneration policies Governance Structure Compensation Policy
2-20 Process to determine remuneration Governance Structure Compensation Policy
2-21 Annual total compensation ratio Governance Structure Compensation Policy
STRATEGY, POLICIES AND PRACTICES
GRI 2: GENERAL DISCLOSURES 2021 2-22 Statement on sustainable development strategy Messages from the Management
2-23 Policy commitments Responsible Management
2-24 Embedding policy commitments Responsible Management
2-25 Processes to remediate negative impacts Risk Management
2-26 Mechanisms for seeking advice and raising concerns Ethics Channel Even
2-27 Compliance with laws and regulations In 2022, no fines were imposed. A police inquiry was received, in which it was determined that the investigation should be archived as the irregularities were not proven.
2-28 Membership associations Profile Responsible Management
STAKEHOLDERS ENGAGEMENT
GRI 2: GENERAL DISCLOSURES 2021 2-29 Approach to stakeholder engagement Relationship with Stakeholders
2-30 Collective bargaining agreements 100% of employees are covered by collective bargaining agreements.
MATERIAL TOPICS
GRI 3: MATERIAL TOPICS 2021 3-1 Process to determine material topics Materiality
3-2 List of material topics Materiality
CORPORATE GOVERNANCE AND INTEGRITY
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Responsible Management
GRI 205: ANTI-CORRUPTION 205-1 Operations assessed for risks related to corruption Ethics and Integrity
205-2 Communication and training on anti-corruption policies and procedures Ethics and Integrity
SUSTAINABLE CONSTRUCTION
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Sustainable Construction
GRI 301: MATERIALS 301-1 Materials used by weight or volume Exhibit - GRI and SASB indicators
301-2 Recycled input materials used Exhibit - GRI and SASB indicators
301-3 Reclaimed products and their packaging materials Waste and Material Management
GRI 302: ENERGY 302-1 Energy consumption within the organization Energy Management
302-3 Energy intensity Energy Management
302-4 Reduction of energy consumption Energy Management
302-5 Reductions in energy requirements of products and services Energy Management
GRI 303: WATER 303-1 Interactions with water as a shared resource Water Management
303-2 Management of impacts related to water discharge Water Management
303-3 Water withdrawl Water Management
GRI 306: WASTE 306-3 Waste generated Waste and Material Management Exhibit - GRI and SASB indicators
306-4 Waste diverted from disposal Exhibit - GRI and SASB indicators
306-5 Waste directed to disposal Exhibit - GRI and SASB indicators
SASB: LAND USE AND ECOLOGICAL IMPACTS IF-HB-160a.2 Number of (1) lots and (2) homes delivered in regions with High or Extremely High Baseline Water Stress All of Even's works are located in the municipality of São Paulo, and there is no difficulty in obtaining piped and clean water. In any case, when applicable, we install network extensions and ensure that the development has water from the concessionaire connected to the units, common areas, and all applicable locations.
SASB: DESIGN FOR RESOURCE EFFICIENCY IF-HB-410a.3 Number of homes delivered certified to a third-party multi-attribute green building standard Sustainable Construction
IF-HB-410b.1 Description of how proximity and access to infrastructure, services, and economic centers affect site selection and development decisions Sustainable Construction
SECTOR DISCLOSURES: CONSTRUCTION AND REAL ESTATE (G4-CRE) G4-CRE1 Building energy intensity Energy Management
G4-CRE2 Building water intensity Water Management
G4-CRE3 Greenhouse gas emissions intensity from building Climate Changes
G4-CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment Sustainable Construction
G4-CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations Biodiversity and Land Use
ATMOSPHERIC AND GREENHOUSE GAS EMISSIONS 
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Climate Changes
GRI 201: ECONOMIC PERFORMANCE 201-2 Financial implications and other risks and opportunities due to climate change Climate Changes
GRI 305: EMISSIONS 305-1 Direct (Scope 1) GHG emissions Climate Changes Exhibit - GRI and SASB indicators
305-2 Energy indirect (Scope 2) GHG emissions Climate Changes Exhibit - GRI and SASB indicators
305-3 Other indirect (Scope 3) GHG emissions Climate Changes Exhibit - GRI and SASB indicators
305-4 GHG emissions intensity Climate Changes
305-5 Reduction of GHG emissions Climate Changes
SASB: CLIMATE CHANGE ADAPTATION IF-HB-420a.2 Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks Climate Changes
OCCUPATIONAL HEALTH AND SAFETY
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Occupational Health and Safety
GRI 403: OCCUPATIONAL HEALTH AND SAFETY 403-4 Worker participation, consultation and communication on occupational health and safety issues Occupational Health and Safety
403-9 Work-related injuries Occupational Health and Safety Exhibit - GRI and SASB indicators
403-10 Work-related ill health There was no record of work-related ill health. Occupational Health and Safety
SASB: WORKFORCE HEALTH AND SAFETY IF-HB-320a.1 (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees Occupational Health and Safety
EMPLOYEE'S DEVELOPMENT
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Professional Development
GRI 401: EMPLOYMENT 401-1 New employee hires and employee turnover Professional Development Exhibit - GRI and SASB indicators
401-2 Benefits granted to full time employees not granted to part time or temporary employees Employee Profile
GRI 404: TRAINING AND EDUCATION 404-1 Average hours of training per year per employee Professional Development Exhibit - GRI and SASB indicators
404-2 Programs for the development of employees' skills and assistance for career transition Professional Development
404-3 Percentage of employees receiving regular performance and career development assessments Professional Development
RELATIONSHIP WITH THE COMMUNITY AND IMPACTS ON THE NEIGHBORHOOD
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Relationship with Neighboring Communities
GRI 203: INDIRECT ECONOMIC IMPACTS 203-1 Investments and services in infrastructure Relationship with Neighboring Communities Exhibit - GRI and SASB indicators
203-2 Significant indirect economic impacts Relationship with Neighboring Communities
GRI 413: LOCAL COMMUNITIES 413-1 Operations with local community engagement, impact assessments and development programs Relationship with Neighboring Communities Social Projects
413-2 Operations with significant real and potential negative impacts on local communities Relationship with Neighboring Communities
CUSTOMER RELATIONSHIP AND SATISFACTION
GRI 3: MATERIAL TOPICS 2021 3-3 Management of material topics Customer Relationship
GRI 416: CUSTOMER HEALTH AND SAFETY 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services There were no incidents of non-compliance during this or previous reporting periods.
GRI 417: MARKETING AND LABELING 417-3 Incidents of non-compliance concerning marketing communications We received 39 fines for irregular leafleting by brokers, with a total payment of R$195,000.00 as a fine. The orientation remains the same.
GRI 418: CUSTOMER PRIVACY 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Data Protection and Customer Privacy
DISCLOSURES GRI EXTRAS - indicators not included in the materiality report, but which Even decided to report in order to maintain the historical series and comparability
GRI 201: ECONOMIC PERFORMANCE 201-1 Direct economic value generated and distributed Economic and Financial Performance
GRI 202: MARKET PRESENCE 202-1 Ratio of lowest paid salary, by gender, compared to local minimum salary We do not have wages regulated by the current minimum.
GRI 308: SUPPLIER ENVIRONMENTAL ASSESSMENT 308-1 New suppliers that were screened using environmental criteria 100% of suppliers are screened using environmental criteria. Relationship with Suppliers
GRI 405: DIVERSITY AND EQUAL OPPORTUNITIES 405-1 Diversity in governance bodies and employees Employee Profile Exhibit - GRI and SASB indicators
405-2 Ratio of basic salary and remuneration of women to men Exhibit - GRI and SASB indicators
GRI 414: SUPPLIER SOCIAL ASSESSMENT 414-1 New suppliers that were screened using social criteria 100% of suppliers are accredited in the platform GDFOR (Management of Supplier Documents) that carry out the suppliers documents control, ensuring legal compliance and requirements of labour demands. Relationship with Suppliers
414-2 Negative social impacts in the supply chain and actions taken Relationship with Suppliers
SASB: LAND USE AND ECOLOGICAL IMPACTS IF-HB-160a.3 Total amount of monetary losses as a result of legal proceedings associated with environmental regulations Sustainable Construction
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