Overview

The highest decision-making body, with the authority to decide on all matters related to the Company’s purpose and to make any resolutions it deems appropriate for its protection and development. Among other responsibilities, the general meeting is responsible for electing or removing members of the Board of Directors and the Fiscal Council. All documents to be reviewed or discussed at the meeting are made available at the company’s headquarters, on the company’s website, and on the websites of the Brazilian Securities and Exchange Commission (CVM) and B3, starting from the publication of the notice of meeting. Proof of shareholder status may be provided at any time up to the opening of the general meeting, in accordance with the rules established in the bylaws.

Permanently established since the Company’s inception, it consists of a minimum of three and a maximum of five full members and their respective alternates, elected annually by the Annual General Meeting, with re-election permitted. The responsibilities and operating procedures of the Fiscal Council are defined in the bylaws and its internal regulations.

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It is composed of nine members with a unified two-year term starting from the date of election, with re-election permitted. Among the board members, three must be independent, in accordance with the Novo Mercado rules. The roles of the Chairperson and the Chief Executive Officer or principal executive of the Company may not be held by the same individual. The responsibilities of the Board of Directors are defined in its internal regulations.

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It is composed of a minimum of three and a maximum of five members, with academic qualifications or relevant professional experience in areas related to its responsibilities. At least one of the members must be an independent board member, who will serve as the committee coordinator. This Committee is responsible for overseeing the nomination process for members of the Company’s statutory and non-statutory bodies, the nomination policy, as well as proposing the compensation and benefits policy for executives and members of both statutory and non-statutory advisory committees.

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Composed of a minimum of three and a maximum of five members, with relevant academic background or professional experience. One of the members must be elected directly by employees. This Committee is responsible for integrating Environmental, Social, and Corporate Governance (ESG) aspects into the business strategy, as well as promoting the adoption of the highest socio-environmental and governance standards in corporate policies and procedures.

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Composed of a minimum of three and a maximum of five members, including one independent director and other professionals with recognized market reputation, no functional or statutory ties to the Company, and relevant experience in the committee’s areas of responsibility. It is responsible for guiding the handling of related party transactions and situations involving potential conflicts of interest, aiming to safeguard the Company’s interests and ensure independence and transparency.

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The Audit Committee is a statutory body composed of a minimum of three and a maximum of five members. Its composition includes: (i) at least one member who must be an independent member of the Board of Directors; (ii) at least one member who is not a member of the Board and must be selected from professionals with recognized market reputation and relevant experience in the committee’s areas of responsibility; (iii) at least one member with recognized expertise in corporate accounting matters, as per applicable regulations; and (iv) a majority of members must be independent, in accordance with the independence requirements set forth in CVM Resolution 23/2021.

Additionally, members must cumulatively meet the requirements of (i) independence, (ii) technical knowledge, (iii) time availability, and (iv) identification with and/or compliance with applicable exemptions, in accordance with the rules of the U.S. Securities and Exchange Commission and the New York Stock Exchange (NYSE). The responsibilities and operating procedures of this Committee are defined in the bylaws and its internal regulations.

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Linked to the Board of Directors, it is responsible for the continuous updating of the Code of Conduct and Integrity, ensuring it always reflects current scenarios. It is also responsible for encouraging the commitment of executives and employees to the principles established therein.

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Internal Audit, as an independent function, works to add value and improve Sabesp’s operations by helping the organization achieve its objectives through an approach focused on evaluating governance processes, risk management, and internal controls. In 2016 and 2021, Internal Audit received Quality Assessment (QA) certification following independent evaluations conducted by the Institute of Internal Auditors of Brazil (IIA Brazil), affiliated with the Global Institute of Internal Auditors (IIA Global). The next evaluation, following the five-year interval, will take place in 2026. Within the company’s structure, Internal Audit reports to the Board of Directors through the Audit Committee and administratively to the CEO.

The Statutory Executive Board is composed of up to seven members, including a Chief Executive Officer and a Chief Financial Officer and Investor Relations Officer, with the remaining members holding no specific designation. All members serve a unified two-year term and may be re-elected. In addition to the statutory officers, the Company also has non-statutory directors. The responsibilities and operating procedures of the Executive Board are defined in the Company’s bylaws and internal regulations.

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The Risk and Internal Controls Department is the functional authority responsible for risk management within the Company. It is linked to and led by the Chief Financial Officer, a statutory officer appointed by the Board of Directors. This department conducts risk management and internal control activities in an integrated manner with other areas of the Company. Its scope includes the management of strategic, financial, operational, and compliance risks. The main objectives of the Risk and Internal Controls Department include: (i) establishing guidelines, concepts, and competencies for corporate risk management; (ii) incorporating a risk perspective into decision-making, in line with market best practices; (iii) adding value to the organization, promoting greater transparency of information, enhancing governance practices, and contributing to the Company’s sustainability; and (iv) disseminating a risk management culture and promoting its implementation at all hierarchical levels of the organization using a common language.