{"url_path":"/sec/snrg/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A *****Controls and Procedures.***","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1652539/0001062993-26-003641-index.html","accession_number":"0001062993-26-003641","cik":"0001652539","ticker":"SNRG","issuer_name":"SusGlobal Energy Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1652539/0001062993-26-003641-index.html","primary_entity_key":"0001652539","primary_entity_name":"SusGlobal Energy Corp."},"word_count":376,"has_tables":true,"body_markdown":"**Item 9A.*****Controls and Procedures.***\n\n***Evaluation of Disclosure Controls and Procedures***\n\nUnder the supervision and with the participation of senior management, including our chief executive officer and our chief financial officer, also our principal financial and accounting officer, we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act as of December 31, 2025 (the \"Evaluation Date\"). Based on this evaluation, Marc Hazout, our chief executive officer and Ike Makrimichalos, our chief financial officer and principal financial and accounting officer, concluded that our internal control over financial reporting was not effective for the year ended December 31, 2025. Such conclusions are noted below.\n\n**Report by Management on Internal Control over Financial Reporting**\n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The framework used by management to evaluate internal controls over financial reporting is *Internal Control - Integrated Framework*issued by the Committee of Sponsoring Organizations (COSO), as implemented by their subsequent publication *Internal Control over Financial Reporting - Guidance for Smaller Public Companies.*Based on this evaluation, Marc Hazout, our chief executive officer and Ike Makrimichalos, our chief financial officer and principal financial and accounting officer, concluded that our internal control over financial reporting was not effective for the year ended December 31, 2025. The matters involving internal controls over financial reporting that may be considered material weaknesses included the small size of the Company and the resulting lack of a segregation of duties.\n\nThis annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to rules of the Securities and Exchange Commission which permanently exempt smaller reporting companies.\n\n**Changes in Internal Control over Financial Reporting**\n\nThere were no changes to the Company's internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during our fourth fiscal quarter ended December 31, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}