TCFD

Governance

a) Describe the Board's oversight of climate-related risks and opportunities.

RD Saúde’s Board of Directors monitors climate-related risks and opportunities with the support of its advisory committee structure, which informs strategic decision-making. The Audit Committee assesses and monitors risk exposures and risk management, including climate-related risks, ensuring that appropriate control mechanisms and action plans are in place. In addition, the Sustainability Committee monitors and discusses mitigation and adaptation measures, as well as opportunities to create value related to the climate agenda.

b) Describe management's role in assessing and managing climate-related risks and opportunities.

The Board of Directors is responsible for overseeing the operational mechanisms related to risk management, ensuring that financial policies are consistent with strategic guidelines and the business’ risk profile, as well as for approving the guidelines for the company’s corporate governance framework for risk management—including methodology, policies, processes, and systems—when duly recommended by the Audit Committee. The Board is also responsible for monitoring compliance with established methodologies, mitigation measures, and action plans for inherent risks— particularly those that exceed the company’s risk appetite—as well as supporting efforts to raise awareness among managers and employees regarding the importance of risk management and the responsibilities assigned to those involved in its management. Finally, it is the Board’s responsibility to ensure the proper administration of the Risk Management Policy, as well as the effectiveness and continuity of its implementation.