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Investor Presentaiton

Ethics and Compliance GRI 3-3 Material topic - Integrity | GRI 2-15, 2,24, 2-25, 2-26, 205-2, 205-3 60 > When it comes to Ethics and Integrity, AES Brasil does not make concessions or exceptions. We are committed to ensuring ethics and transparency in all our businesses. Having a culture of integrity makes our company more attractive to investors, suppliers and customers, who seek to invest in companies with sustainable and transparent business models. Our global Ethics and Compliance Program is audited by an independent company hired by the AES Corporation, and is anchored on the main anti- corruption laws applicable: Brazil's Clean Company Act (Lei da Empresa Limpa); US Foreign Corrupt Practices Act (FCPA); Organization for Economic Co- operation and Development (OECD) Convention on Combating Bribery; UK Bribery Act; and other local laws. Additionally, we are signatories to UN Global Compact's Rede Brasil and the Brazilian Business Pact for Integrity and against Corruption. AES Values Guide AES Values Guide sets forth the business principles and practices that must be applied in performing our duties as well as in relationships with our customers and suppliers. The Values Guide applies to all members of the Board of Directors, the Statutory Executive Board, the members of the Fiscal Council and employees, regardless of their position or role at the AES Brasil operation headquartered in Brazil, as well as those of its direct or indirect subsidiaries. It should also be observed by temporary workers, contractors, consultants, agents, representatives and all who carry out works for AES Brasil, who must ensure that their actions while holding said positions meet high integrity standards compatible with those expected from our own employees. Some of the initiatives that help us maintain our culture of ethics and integrity are the biannual training activity on AES Values Guide, as well as the release of monthly notices on the Compliance Policies and proceedings covering Anti-corruption, Conflicts of Interest, Donations and Sponsorship, Gifts and Entertainment. Both are provided to all employees. In 2022, all our employees received training on the Values Guide, which further contributed to disseminating AES's ethics culture throughout our value chain. It is worth noting that, in 2022, all Compliance policies were updated and approved by the Board of Directors. G Click here to learn more about AES Values Guide 2022 Integrated Sustainability Report > Responsibility aes Brasil
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