The Bracell Code of Conduct and RGE’s Global Code of Conduct provide guidelines on conflicts of interest. Their contents are disseminated to employees, who complete a Conflict of Interest Declaration where they identify any such situations.

The Code of Procurement Ethics highlights the importance of an ethical business environment and preventing conflicts between financial and personal interests within RGE Group. All business with suppliers must be conducted fairly, without personal gain, promoting a mutually beneficial business relationship. The Code establishes that all suppliers must submit a declaration to the company stating whether or not they have any personal affiliations with staff or representatives of the organization, in order to identify potential conflicts of interest.

Specific issues related to conflicts of interest are also addressed in two policies: Conflict of Interest Policy and Gifts and Hospitality Policy The latter establishes a reporting system integrated into Workday and tracked by HR and Compliance, with a direct reporting line to RGE.

Conflict of interest is also identified as a risk within our Integrity Program, designated as RBC 01 and 02 (internal conflicts of interest and conflicts with stakeholders, respectively). The risks identified within our Integrity Program inform awareness initiatives, response plans for critical issues, recommendations issued through compliance opinions and stakeholder due diligence.

Bracell has adopted a comprehensive set of processes to prevent and mitigate conflicts of interest, including:

• Corporate policies
• Operational procedures
• Training and development concerning conflicts of interest
• Ethics or review committee
• Formal channels for submitting concerns and complaints (Fale Conosco and Bracell Escuta – see more under GRI 2-25);
• All members of the Sustainability Steering Committee hold executive positions. There are no independent members on the Sustainability Steering Committee.

Where conflicts are identified, they are managed ethically and responsibly, ensuring an integrity-driven organizational culture.

For reasons of confidentiality and to protect the individual rights of those involved, cases of conflict of interest are not revealed to stakeholders. Bracell remains committed to an approach that strikes a balance between transparency and protection of sensitive information.