Sustainability Report 2021

SUMMARY Presentation Message from Management The Águas do Brasil Group Integrity and Transparency Fostering Universal Access to Sanitation Water Security and Climate Change Efficient Water Cycle Our Utility Companies About this Report GRI Summary Corporate Information Reporting channel³ 102-17 In 2021,56 complaints were received in the ethics channel. Of this total, 18 complaints (32%) were considered valid, 16 complaints (29%) were considered groundless, and 1 complaint (2%) was considered partially valid. The other complaints were either inapplicable to the channel or were under investigation as of December 31, 2021. Among the complaints, 49 (87%) were made via the website, 6 (11%) were made via telephone, and 1 (2%) was received via the application. Fight against corruption 103-2, 103-3 | 205 Within the continuous improvement of the anti- corruption practice, in 2019, the Group's Compliance Reporting channel Complaints and re- ports are received through the ethics channel at 0800 601 6904 and www.con- tatoseguro.com.br. Suggestions can be forwarded to the email compliance@ grupoaguasdobra- sil.com.br. - and Anti-Bribery Management System obtained certification under the ABNT NBR ISO 37001:2017 Anti-bribery management systems Requirements, which contains guidelines for use and a declaration of conformity concerning ISO 19600:2014 - Compliance management system - Guidelines. For the risk related to the contracting of third parties and the formation of commercial partnerships, the Group established specific policies and a due diligence procedure for suppliers and partners with two-step verification. All new employees are trained by the Compliance area upon admission and take a content absorption test, for which the minimum score is 70%. In 2021, the Group trained 561 employees (20%) in anti-corruption, 363 from the administrative area and 198 from the Group's utility companies. Anti-corruption policies and procedures are The Águas do Brasil Group's reporting channel receives anonymous or non- anonymous complaints made by employees, customers, partners, and the community about any illicit act, behavior, or procedure that needs adjustment. Upon receiving the report, the case is forwarded to the Group's Compliance Committee, which initiates the analysis to deal with each case. Complaints are dealt with on a confidential basis. communicated to 100% of employees through the Code of Ethical Conduct, and 99.78% of new suppliers adhere to the Third-Party Code of Conduct upon their approval. All employees (100%) receive, at least once a month, communications about the Compliance area and the best practices on the subject. No cases of corruption were recorded in the organization during the year. 205-2|205-3 In January 2022, Águas do Brasil Group joined the Ethos Institute's Business Pact for Integrity and Against Corruption. The pact is a voluntary commitment by private and public companies to promote a more upright and ethical market and reduce different corruption practices. 102-12 The company does not tolerate any re- taliation against the employee who has made a complaint in good faith. All those who engage in acts of retaliation will be subject to the same sanctions that apply to those who commit violations. INSTITUTO ETHOS Measures are taken in cases where misconduct is determined. All complaints are answered, regardless of the conclusions in each case. 3 Does not include Zona Oeste Mais Saneamento. Sustainability Report 2021 23

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