The commitment and engagement of the Board of Directors, Advisory Committees, and Executive Management are fundamental elements of ISA ENERGIA BRASIL’s Integrity Program. Through the sponsorship of proactive measures, they have demonstrated that the dissemination of best practices, leading by example, and the continuous strengthening of the integrity culture among all employees and executives are priorities. They allocate the necessary resources for the implementation, maintenance, and continuous improvement of the Program.

The risk management process at ISA ENERGIA BRASIL follows the Corporate Policy for Integrated Risk Management, which outlines the mechanisms for identifying, analyzing, treating, monitoring, and reporting internal and external risks related to ethics, integrity, and conduct.

We assess the integrity risk of our business partners through an appropriate due diligence process to understand the third parties with whom ISA ENERGIA BRASIL intends to establish or maintain relationships. Using tools that ensure robustness and efficiency, identified warning signs are investigated, and control and monitoring of priority vulnerabilities are established.

The Audit, Risk, and Compliance Directorate reports primarily to the Executive Management of ISA ENERGIA BRASIL and, secondarily, to the Board of Directors and its Committees, which monitor the progress of actions aimed at implementing improvements in the Integrity Program and its results.

The structure responsible for managing the program has autonomy, independence, and sufficient resources for the maintenance and efficiency of the Program.

ISA ENERGIA BRASIL is committed to practicing transparent and responsible management. The Code of Ethics and Conduct is the main document that defines the principles guiding the actions and expected conduct commitments of the company and its employees in their professional activities and interactions with suppliers, communities, governments, media, competitors, and society at large, among other stakeholders.

The document is approved by the Board of Directors and amended based on proposals for improvement. It clearly demonstrates a commitment to integrity, outlining ISA ENERGIA BRASIL's position on expected and prohibited conduct in a clear and objective manner, thereby broadening the understanding of ethics and integrity within the ESG (environmental, social, and governance) framework.

ISA ENERGIA BRASIL also has a Supplier Code of Conduct, which focuses on relationships with suppliers and partners. Additionally, ISA ENERGIA BRASIL has policies on the Prevention of Money Laundering, Terrorism Financing, and Proliferation of Weapons of Mass Destruction; Anti-Corruption; and Anti-Bribery, aimed at preventing, detecting, and responding to situations that violate legislation and/or do not align with our corporate values.

Access the policies and regulations on the IR website.

We value the continuous development of people in various aspects of ethics and integrity. We achieve this through diverse learning methods, targeting employees, leaders, administrators, and other stakeholders, with the aim of disseminating ISA ENERGIA BRASIL's values, the integrity culture, and the Integrity Program. This also includes producing the knowledge necessary for developing the competencies, skills, and attitudes required for performance at different occupational levels and roles, thereby facilitating the achievement of strategic objectives.

Specific awareness and training initiatives are also conducted for the members of the Company’s Board of Directors related to Compliance risk management.

We monitor our Integrity Program by continuously evaluating the alignment of its pillars, identifying areas for development and strengthening the program, and generating opportunities for improvement.

The analyses conducted and reports generated are presented to and deliberated by Senior Management, if necessary, which oversees the implementation and results of the Program, aiming to reduce compliance and conduct risks.