SIMPAR collaborates with the development of public actions and policies relating to the businesses in its portfolio through participation in sectoral associations. The Company does not make any type of monetary contribution to political parties/groups/funds, in accordance with national legislation. The Company's relationship with its stakeholders, including sectoral associations, is based on collaboration, with limited support and without political objectives, in line with internal regulations. [...] Ethical governance at SIMPAR occurs in a robust manner, with an independent Internal Controls, Risks and Compliance Board (CRC), which operates across the Group and reports to the holding's Audit committee. To standardize conduct – and considering inorganic growth, through acquisitions – the CRC area formalized its procedures, from the simplest to the most complex, inserting them into DocNix, a document management tool. The objective is for teams to have the most relevant information for ethical conduct in a clear and accessible way and in accordance with SIMPAR's recommendations. Additionally, TPC, which is part of JSL, has its own Ethics Committee, with representatives from SIMPAR's CRC Board. Depending on the activity provided by the subsidiary, there are also specific compliance positions in the business, which follow the holding company's guidelines, such as BBC Digital, IC Transportes and BRT Sorocaba. [...] Compliance Program Guidelines GRI 2-23 SIMPAR's SIMPAR Compliance Program is equipped with policies guiding the effective fight against public and private corruption, reviewed in 2023 by the Ethics and Compliance Committee, with final approval by the Board of Directors, aligning the documents with new legislation, as well as adapting them to professional routine situations, making the guidelines even clearer. The main policies are:[*]: » Policy for Interaction with Public Authorities (revised in 2023); » Bidding Participation Policy (complete review of the specific document for CS Frotas); » Donations and Sponsorship Policy (revised in 2023); » Gifts, Presents, Entertainment and Hospitality Policy (revised in 2023); » Disciplinary Measure Application Policy; » Conflict of Interest Policy. More information about SIMPAR's policies and regulations is available here. *Specifics about the responsibilities, scopes, and approval levels of each policy are detailed within the documents themselves."
"SIMPAR studies, analyzes and monitors legislation related to climate and environmental issues, in addition to participating in forums, committees and working groups – such as the Global Compact – in order to responsibly guide the operations of its subsidiaries. The M&A area, during the verification process of any acquired companies, carries out legal due diligence related to environmental issues. If necessary, SIMPAR carries out environmental assessment reports on activities, assets and other potentially polluting activities. The Company also seeks anticipation, studying the adoption of alternative technologies, such as electric vehicles and biofuels, in addition to the consumption of renewable energy and options with lower impact on waste disposal. [...] Monitoring indicators are kept to manage the impacts resulting from climate change, like scope 1, 2 and 3 emissions, reduction in the consumption of fossil fuels and percentage of energy coming from renewable sources, among others. The effectiveness of actions is measured by internal and external audits, which are also input for continuous improvement plans. The topic is discussed within the scope of the Sustainability committees, responsible for advising the boards of directors in evaluating results and defining priority projects and investment focus. The strategy to combat climate change in the Group, due to the Company's business model, considers in its companies: » Adaptation of the fleet to vehicles with low average age and more recent technologies; » Assessment of the acquisition of electric and biomethane- powered vehicles; » Preference for the use of ethanol in internal supplies, with a communication campaign involving consumers in the case of B2C businesses.