Integrated Reporting

Copel’s Integrated Report is an annual publication that presents financial information, the Company’s business and the performance of human, intellectual, social and relationship, natural, infrastructure and financial capital, with a detailed approach to the relevant topics and their respective capacity to generate value.

The document follows, besides the legislation in force, the best reporting practices adopted by the market, based on the main national and international premises, in accordance with the disclosure standards of the Global Reporting Initiative (GRI), of the International Integrated Reporting Council (IIRC), as well as the international accounting standards of the International Financial Reporting Standards (IFRS), considered in the information from the Financial Statements.

Another feature is the Communication on Progress in relation to the commitments made with the Global Compact, an initiative of the United Nations (UN), which establishes guidelines for the promotion of sustainable growth and citizenship, inviting companies to align their strategies and operations with its universal principles in favor of sustainable development.

Furthermore, the report highlights the actions promoted by Copel’s corporate education area (UniCopel) in relation to the Principles for Responsible Executive Education (PRME), a UN global platform for voluntary engagement.

The Integrated Report is evaluated by the Board of Executive Officers and the Sustainable Development Committee, and approved by the Board of Directors. The principle behind defining the content of the Integrated Report is the materiality process. The Materiality Report, prepared every two years and reviewed annually, follows the same approval process.

The content of this Integrated Report follows the materiality established in 2023 and was submitted in 2024 for review by the Sustainable Development Committee and the Board of Directors, which approved the maintenance of the existing material topics for another year.

Copel’s Integrated Report undergoes independent verification, being submitted to limited assurance by PricewaterhouseCoopers Brasil Ltda, and follows current technical standards. The Assurance Letter, issued at the end of the process, is attached to the body of the Integrated Report. This assurance is the guarantee that the process has been verified by an independent third party.

In the Integrated Report, financial data is sourced from Copel’s Consolidated Financial Statements, which comprise the balances of the Parent Company (Copel Holding), its wholly-owned subsidiaries and direct and indirect subsidiaries. The non-financial information, detailing the main social, environmental, and governance indicators, covers Copel Holding and its Wholly-Owned Subsidiaries, which together account for more than 90% of the group’s ROL.

Access the information at 4Q24 Results Release.