Bureau Veritas Certification Brasil (Bureau Veritas) was contracted by Rede D`Or São Luiz to conduct an independent verification of its 2021 Sustainability Report (hereinafter referred to as the Report).
The information published in the report is the sole responsibility of the management of Rede D`Or São Luiz. Our responsibility is defined according to the scope below.
SCOPE OF WORK
The scope of this verification covered the Global Reporting Initiative™ standards and Principles1 for Sustainability Reporting and refers to the rendering of accounts for the period from January 1st to December 31st, 2021.
RESPONSIBILITIES OF REDE D` OR AND BUREAU VERITAS
The preparation, presentation and content of the Report are the sole responsibility of the management of Rede D`Or São Luiz. Bureau Veritas is responsible for providing an independent opinion to the interested parties, in accordance with the scope of work defined in this statement.
METHODOLOGY
The verification covered the following activities:
Interviews with those responsible for material topics and the content of the Report, including GRI indicators associated with material topics;
Analysis of documentary evidence provided by Rede D`Or São Luiz for the period covered by the Report (2021);
Evaluation of the systems used to compile data;
Analysis of engagement activities with interested parties (stakeholders) developed by Rede D`Or São Luiz;
Evaluation of the system used to determine the material aspects included in the Report, considering the context of sustainability and scope of the published information.
The verification level adopted was Limited, according to the requirements of the ISAE 30001 standard, incorporated into Bureau Veritas’ internal verification protocols.
LIMITATIONS AND EXCLUSIONS
Excluded from this verification was any assessment of information related to:
Positioning statements (expressions of opinion, belief, objectives or future intentions) by Rede D`Or São Luiz;
Accuracy of economic and financial data contained in this Report, extracted fromfinancial statements, verified by independent auditors;
Inventory of greenhouse gas (GHG) emissions.
The following limitations have been applied to this verification:
The principles of Data Accuracy and Reliability were verified on a sample basis, exclusively in the light of the information and data related to the material themes presented in the Report;
The economic information presented in the Report was verified specifically against the GRI Equilibrium principle.
OPINION ON THE REPORT AND THE VERIFICATION PROCESS
A Rede D`Or São Luiz used the same materiality study developed in 2020. In our opinion, the selected topics and subtopics made it possible to prepare a balanced Report in a current sustainability context in 2021;
The Report presents a matrix containing the strategy of Rede D`Or São Luiz and the survey of external sources on relevant aspects that are being discussed nationally and internationally in the health sector: GRI Standard, Global Risks of the World Economic Forum (WEF), Sustainability Accounting Standards Board (SASB - Healthcare Delivery), Sustainability Yearbook S&P 2020, Sustainability NHS, Green and Healthy Hospitals, ANAHP Observatory and Sustainable Development Goals (SDGs);
Commitment to the UN Global Compact (UN Global Compact Status - GC Advanced);
Rede D’Or São Luiz S.A., was awarded the Global Climate Award 2021 in the Climate Leadership category – GOLD/Climate Leadership - Gold;
For the second consecutive year, the increase in the accreditation process was evidenced. This year the number of hospitals accredited by JCI has increased significantly, there are 10 hospitals accredited in Rede Dór, representing 25% of accredited hospitals in Brazil;
The data presented to meet the GRI indicators 305-1, 305-2 and 305-3, are part ofthe Greenhouse Gas Emissions Inventory (GHG), prepared in 2020, whose contenthas not been subject to specific verification. Prepared based on NBR ISO14.064-1/07 and the Brazilian GHG Protocol Program, the inventory was certified by a third party through an independent verification process;
The Report appropriately updates data from the NPS indicator (Net Promoter Score), which assesses how much customers are willing to recommend the services of Rede D`Or São Luiz. There was growth in the NPS in all sectors;
The Report adequately presents the indicators associated with the Essential option of the GRI, which includes social and environmental indicators;
The inconsistencies found in the Report, in relation to one or more GRI Principles have been satisfactorily corrected.
CONCLUSION
As a result of our verification process, nothing has come to our attention that could indicate that:
The information provided in the Report is not balanced, consistent and reliable;
Rede D`Or São Luiz has not established appropriate systems for the collection, compilation and analysis of data and quantitative and qualitative indicators used in the Report;
The Report does not adhere to the Principles for defining content and quality of the GRI standard for sustainability reports and does not meet the criteria of the Essential option.
NOTE 1. ISAE 3000: International Standard on Assurance Engagements
DECLARATION OF INDEPENDENCE AND IMPARTIALITY Bureau Veritas Certification is an independent professional services company specializing in Quality, Health, Safety, Social and Environmental management with more than 185 years of experience in independent assessment services.
Bureau Veritas has implemented and applies a Code of Ethics throughout its business to ensure that its employees maintain the highest standards in their daily activities. We are particularly attentive to avoid conflicts of interest.
The verification team has no other connection with Rede D`Or São Luiz other than the independent verification of the Sustainability Report. We understand that there is no conflict between other services performed by Bureau Veritas and this verification carried out by our team.
The team that conducted this verification for Rede D`Or São Luiz has extensive knowledge in verifying information and systems that involve environmental, social, health, safety and ethics issues, which combined with the experience in these areas, allows us a clear understanding on the presentation and verification of good corporate responsibility practices.
