COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP

We have adopted a code of ethics and conduct called the Code of Conduct and Integrity, which applies to all of our employees, including our directors, Chief Executive Officer, Chief Financial Officer and Investor Relations Officer and head of accounting, as well as our suppliers and third-party contractors. To ensure compliance with our Code of Conduct and Integrity, we have set up an ethics committee, an external whistleblowing hotline, an ombudsman, and a customer service channel. In addition, we implemented a Corporate Responsibility Procedure that defines the consequences in cases of violation of the Code of Conduct and Integrity, to ensure the receipt of internal and external reports. The external channel can receive anonymous whistle blowing. The results of the investigations are forwarded to the Audit Committee. Recurring cases are reported to the ethics commission, which urges the related departments to develop preventive actions. In 2023, 572 events were reported to the whistleblower hotline. During 2023, 80 of our employees or outsourced employees received penalties (21 warnings, 11 suspensions and 48 dismissals). Our ethics commission is also responsible for addressing relevant inquiries and interpreting the norms of the Code of Conduct and Integrity for all of our employees. Our Code of Conduct and Integrity is available on our web site at https://ri.sabesp.com.br/en/corporate-governance/code-of-conduct-and-integrity/. If we amend the provisions of our Code of Conduct and Integrity, or if we grant any waiver of such provisions, we will disclose the amendment or waiver on our web site at the same address. You can obtain copies of our Code of Conduct and Integrity, without charge, upon request to sabesp.ri@sabesp.com.br.

Federal Law No. 13,303/2016, State Decree No. 62,349/2016 and the newNovo Mercado Listing Regulation require the adoption of a Code of Conduct that should include, among other provisions, guidelines to avoid conflicts of interests, forbiddance of fraudulent acts and corruption, whistleblowing channels, protective measures to avoid retaliation regarding whistleblowers, periodic training on the content of such code and sanctions in case of code violations. For additional information, see “Item 16.G. Corporate Governance—Corporate Governance Practices of Brazilian Government-Controlled Companies.”