Aegea Saneamento e Participações S.A.

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XFID Unique Identifier for Aegea Saneamento e Participações S.A.: XOED5OL8F3

4 Second Party Opinions

Documents (4)

XFID	Type	Title	Year	Source	Retrieved
XF-X37F8GE-B	Second Party Opinion	Aegea Sustainable Financing Framework Second-Party Opinion (2024)	2024	`mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com`	2 Mar 2026
XF-IXCZ3KK-A	Second Party Opinion	Aegea Sustainable and Sustainability-Linked Financing Framework Second-Party Opinion (2023)	2023	`mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com`	2 Mar 2026
XF-02N7YPV-T	Second Party Opinion	Aegea Sustainability-Linked Financing Framework Second Party Opinion (2022)	2022	`mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com`	2 Mar 2026
XF-LAZJZ46-C	Second Party Opinion	Aegea Sustainable Finance Framework Second Party Opinion (2023)	2023	`mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com`	2 Mar 2026

Extra-financial information found across 4 documents in the XframeworkID registry

NACE E Water Supply, Sewerage & Waste

Information extracted from documents in the registry. Values are as disclosed; this is not an assessment or rating. Last updated 2 Jun 2026.

Issuer name and country/jurisdiction: Aegea Saneamento e Participações S.A., Brazil Second-Party Opinion 2024
Issuer sector/industry classification: Water Supply, Sewerage & Waste Company Profile
Issuer type: Utility Second-Party Opinion 2024

Sustainable bond framework name and version: Aegea Sustainable Financing Framework Second-Party Opinion 2024
Eligible use-of-proceeds categories: Sustainable Water and Wastewater Management, Renewable Energy, Pollution Prevention & Control, Terrestrial & Aquatic Biodiversity Infrastructure, Socioeconomic Conservation, Affordable Basic Advancement and Empowerment Second-Party Opinion 2024
Project evaluation and selection process description: Projects selected by Aegea's ESG Executive Committee, comprised of representatives from Investor Relations, Finance, Business Development, Sustainability and Mergers & Acquisitions departments, plus Company's CEO and CFO. Committee identifies and mitigates environmental and social risks associated with eligible projects. Second-Party Opinion 2024
Bond types covered under framework: Green bonds, social bonds, sustainability bonds, green loans, social loans Second-Party Opinion 2024

Alignment with ICMA Green Bond Principles: Green Bond Principles 2021 Second-Party Opinion 2024
Alignment with ICMA Social Bond Principles or Sustainability Bond Guidelines: Sustainability Bond Guidelines 2021, Social Bond Principles 2023, Social Loan Principles 2023 Second-Party Opinion 2024
Compliance with Green Loan Principles or Sustainability-Linked Loan Principles: Green Loan Principles 2023, Social Loan Principles 2023 Second-Party Opinion 2024
Alignment with UN Sustainable Development Goals: SDGs 6, 7, 8, 14 Second-Party Opinion 2024

Second Party Opinion (SPO) provider name and assessment date: Sustainalytics, October 11, 2024 Second-Party Opinion 2024
SPO preliminary evaluation or credibility rating: Credible and impactful Second-Party Opinion 2024
SPO assessment scope and methodology: Assessment based on alignment with Sustainability Bond Guidelines 2021, Green Bond Principles 2021, Social Bond Principles 2023, Green Loan Principles 2023, and Social Loan Principles 2023 Second-Party Opinion 2024

Internal ESG governance structure: ESG Executive Committee comprised of representatives from Investor Relations, Finance, Business Development, Sustainability, Mergers and Acquisitions departments, CEO and CFO Second-Party Opinion 2024

Sustainability-Linked Performance Targets (KPIs): Energy consumption in water production and sewage treatment (kWh/m³), Percentage of leadership positions occupied by women employees Second-Party Opinion 2022