Investor Presentaiton

SPIC BRASIL About SPIC Brasil Our energy comes from multiple sources Vision-driven progress Safety is the foundation of care GRI Summary 37 Ethics and compliance channel GRI 2-16, 2-24, 2-25, 2-26 國 Our operations are guided by high ethical standards and to ensure compliance, we also have an independent and confidential whistleblowing channel for reporting misconduct, which is made available to SPIC Brasil's internal and external stakeholders. We have responsibly structured our Ethics Channel as secure and anonymous, serving as a gateway for reporting any ethical issues or irregularities. This includes situations of discrimination, moral and sexual harassment, fraud, bribery, corruption, among other violations of Brazilian law, our Code of Conduct and Ethics, or other company regulations. The tool is managed by an independent firm KPMG - which ensures reports remain confidential and whistleblowers anonymous, thereby guaranteeing that the investigation process takes place in an impartial, confidential and secretive manner. This protect employees and third parties and prevents retaliation. Besides this, we monitor the quality of service in the channel and identify areas for improvement through reports issued by the supplier. To speak to our Ethics Channel, we continuously provide and publicize the contacts internally and on our institutional site, which can be accessed through the website, email [email protected]. br, calling 0800 713 0109 (available from Monday to Friday, from 8 am to 8 pm) or PO Box 79518. In 2022, we received 11 reports - including from our direct employees and contractors - with complaints related to moral harassment, third-party conduct, misconduct, retaliations/reprisals, fraud, complaints and theft; and all were duly analyzed, addressed and finalized. GRI 2-16 We have an independent and confidential Ethics Channel for reporting any misconduct. 1852

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