Global Reporting Initiative

Topic Standards - Economic

At RD Saúde, risk management is guided by the Risk Management Policy, which references national and international practices such as ISO 31000, COSO ERM, and the guidelines of the Brazilian Institute of Corporate Governance (IBGC) and the Institute of Internal Auditors of Brazil (IIA Brasil).

The policy sets out guidelines and responsibilities based on the Three Lines of Defense Model, defining the methodology for identifying, assessing, treating, monitoring, and communicating risks. This set of practices ensures continuous monitoring and appropriate control of the Company’s exposures.

Risks rated high and very high criticality are reported independently to the Risk Committee (through executive reporting), the Audit Committee, the Fiscal Council, and the Board of Directors.