Axia Energia Sa · BMFBOVESPA:AXIA3
Axia Energia Sa — Brazilian Electric Power — ESG Presentation (March 2026)
48 slides from Axia Energia Sa's sustainability presentation, Mar 26, 2026
Slide 1: Code of Conduct
Slide 2: A Word from the President
A WORD FROM THE PRESIDENT ‘Our pursuit of ethical excellence transcends the ordinary. Butitis in behaviors and our positions as a company and as people. We affirm «daily ife,in the most common and common actions, that itis esta tainat blshed. We want to create, together with all our professionals an
Slide 3: Contents
1. Presentation 1 Target audience 12 How to apply the guidelines 13 Responsibilities 1.4 Review and updates 02. Corporate Identity 03. Conduct Commitments 3:1 People 3.2 Planet 3.3 Governance 3.4 Prosperity AXIA ENERGIA 04. Code Effectiveness 4]. Commitment 4.2 Doubts and manifestations 43 Complaint
Slide 4: Presentation
AXIA ENERGIA Presentation AXIA Energia is committed to the dissemination of an ethical and Integral culture in the management of corporate business. The AXIA Energia Code of Conduct is the guiding document ofits performance, based on ethical principles and commitments of conduct, as a compass that g
Slide 5: How to Apply the Guidelines
AXIA ENERGIA ‘These guidelines are also intended for all audiences who have any form of relationship or who represent AXIA Energia. Thus, [AXIA Energia supplier companies, service providers, and other partners will have in their contracts, partnerships, agceements, terms fr agreements, including sha
Slide 6: Review Changes and Update
AXIA ENERGIA COpEOF CONDUCT | 6 1.4 Review Changes And Update As society is constantly changing. requiring successive adaptations and as ethical and integral conduct is eminently affected by human relations, itis essential to align the code with the natural evolution of the organization the context
Slide 7: Corporate Identity
AXIA ENERGIA Corporate Identity Our Identi AXIA Energia is an energy company. It develops the electricity, generation, transmission and commercialization business. it works putting all its energy into the sustainable development of society. ‘Aware of the challenges to be overcome and their potential
Slide 8: Ethical Principles
AXIA ENERGIA copEOF eoNDUCT| 8 (-Human Dignity AndRespectForPeople _) (AW. Integrity ») Valuing life and aftirming citizenship, respecting physical and moral integrity, as well as the fundamental rights of freedom, privacy and. data protection of all people, individual differences and the diversity
Slide 9: Conduct Commitments
AXIA ENERGIA Conduct Commitments AXA Energia is a signatory to the United Nations Global Compact, the largest global corporate sustainability initiative, which calls on to act in li ith I yt the f Reo} couse companies to act inline with universal principles inthe areas o 5 + Respecting people and hu
Slide 10: Sustainable Development Goals and People
AXIA ENERGIA In addition, AXIA Energia strengthens its commitment to ‘the Sustainable Development Goals of the Global Compact, ‘Agenda 2030, through the nine SDGs prioritized in its business strategy, TRABALHO DECENTE EORESOMENTO conoMe, ai 10 ems, oman DESIGUALDADES Sommmnines = lids 19 tglocowan A
Slide 11: Human Rights and Labor Practices
AXIA ENERGIA It does not comply with any labor practice that may be considered degrading, forced, slave or similar labor, child labor, sexual abuse (oF exploitation of children and adolescents and human trafficking, whether in its activities or in the value chain, Professionals are guaranteed free t
Slide 12: Combating Psychological Violence, Bullying and Sexual Harassment
AXIA ENERGIA ‘Combating psychological violence, bullying and sexual harassment AXIA Energia encourages respect, cordialty and collaboration among people in the workplace, contributing to the integration of professionals and the development of teamwork. The company takes care of the physical and ment
Slide 13: Valuing Life
AXIA ENERGIA Valuing Life ‘The strengthening of the safety and health culture is @ value, ‘seeking to provide more and more safe and healthy conditions and Valuing life is @ strategic guideline of AXIA Energia that is environments to carry out the activities of professionals. The ornmitted to preven
Slide 14: Acting With Professionalism
AXIA ENERGIA Acting With Professionalism ‘The company is committed to the development and appreciation of ‘human intellectual capital, providing professionals with conditions to improve their skills adopting knowledge dissemination practices and. ecognizing the merits related to the work developed,
Slide 15: Caring for the Company's Image
AXIA ENERGIA opr or coxpucr 1 18 (One should be aware that everything one does and says, in public ‘spaces, physical or virtual, where the company’s name is involved ccan impact its image in several ways and dimensions. © Important Leaders must: + Observe and encourage the professionals under their
Slide 16: Social Media Conduct
AXIA ENERGIA EE on social Media, You Must Never: ‘+ Publish, share, comment, receive, store, send or forward ‘messages that contain content that contradicts AXIA Energia policies and guidelines or any legal standard, in accesses from ‘the corporate network andjor i the author identities himself as ‘
Slide 17: Environmental Policy and Education
AXIA ENERGIA ‘The company adopts the guidelines of its Environmental Policy in Internal processes and encourages its application by business partners and suppliers of goods and services, tacts in accordance with the principle of sustainable development, prioritizing the rational use of renewable nat
Slide 18: Reducing Environmental Impacts
AXIA ENERGIA Reducing Environmental Impacts ‘The company operates in accordance with the principles of prevention and precaution, seeking to avoid and minimize socio-environmental impacts ofits activities on the environment and communities, especialy on more vuinerable socal groups. Inline with its
Slide 19: Governance
AXIA ENERGIA copEOF coNDUCT | 19 3.3. Governance AXIA Energia adopts management mechanisms that strengthen business practices with a focus on transparency, equity, accountability and corporate responsibilty to achieve long-term value, aligning and driving financial and socioenvironmental performance
Slide 20: Acting With Integrity
AXIA ENERGIA Acting With Integrity Zero tolerance for corruption Corruption, in addition to damaging democracy and the rule of law, generates instability and insecurity in the market en- vironment and distrust on the part of society in addition to ‘negatively impacting the reputation of everyone inv
Slide 21: Company Assets
AXIA ENERGIA Company assets AXIA Energia’ assets, which represent its assets, tangible or intangible, are the resources made available to employees to carry ‘out their work. Tangible assets can be physical resources, such as materials, ‘equipment and facilities, electronics, such as software and doc
Slide 22: Competitive Practices
AXIA ENERGIA Competitive practices ‘The company is committed to maintaining a fair and honest ‘competitive environment, observing and defending the rules of free ‘competition, in accordance with Brazifan law and the countries in which it operates, repudiating, combating and denouncing -ompatitive pr
Slide 23: Protecting Information: Personal Data
AXIA ENERGIA Protecting information Personal Data [AXIA Energia recognizes the importance of privacy and protection of personal data of customers professionals, suppliers, sevice providers and other third partes obtained ase result of business activiy, It conducts its business in accordance with app
Slide 24: Corporate Information
AXIA ENERGIA Corporate information Allinformation used by AXIA Energia is an asset that has value and ‘must be properly managed throughout its life cycle so that itis available for authorized access, protected against improper ‘manipulation, with adequate treatment as to its classification and be au
Slide 25: Preventing Conflicts of Interest
AXIA ENERGIA Preventing conflicts of interest A.conflict of interest occurs when a professional's personal interests clash with the interests of the company, influencing its decision-making inappropriately for its own benefit or that of third parties related to it. Professionals must act in an ethic
Slide 26: Situations That May Generate Conflicts of Interest
AXIA ENERGIA Situations that may generate conflicts of interest: Kinship relationships. Personal interasts may be related to your own interests or those of ‘a relative of yours or your spouse or partner, considered in this case: Privileged Information + Straight relatives: parents, grandparents, gre
Slide 27: Private Activities
AXIA ENERGIA Private activities AXUA Energia professionals must observe internal regulations when performing private external professional activities. E these activities Should Not: + Be incompatible with company assignments or working hours; + Be in conflict with the business and interests of AXIA
Slide 28: Business Courtesies
AXIA ENERGIA Business Courtesies Its important to do the right thing - and be seen to do it.For this reason, AXIA Energia advises its professionals not to accept or offer business courtesies from third parties with whom they have a direct relationship, which may represent or be understood as a way i
Slide 29: Political Contribution
AXIA ENERGIA Political contribution ‘The company respects the national legal guidelines and the. ‘countries in which it operates. In this sense, AXIA Energia does not ‘make any kind of donation or contribution of a political nature and does not engage in party-political activities We advise our admi
Slide 30: Donations and Sponsorship
copr oF conpucr | 31 Donations and sponsorship The company selects, for investment purposes, actions, projects and pro- {grams linked to its purpose and strategic plan, adopting image positioning strategies committed to social and environmental responsibilty and the prevention of fraud and corruptio
Slide 31: Fighting Fraud
AXIA ENERGIA Fighting fraud Books and records ‘The company maintains commercial, accounting and financial records that accurately reflect its operations and invests in the protection, transparency, completeness and veracity of this data, in ‘order to allow the preparation and disclosure of complete,
Slide 32: Strengthening Relationships of Trust: Shareholders and Investors
AXIA ENERGIA ‘Strengthening Relationships Of Trust Shareholders and investors AXIA Energia manages its business independently, aiming to stren= {gthen the economic and financial situation of companies, adopting transparent policies and guidelines with regard to investments, the distribution of divid
Slide 33: Government
AXIA ENERGIA Government 33 Relations with public bodies or entities and government authorities, ‘national or international, are based on the principles of ethics, integrity and transparency. The company is committed to national and international anti-cor~ ruption legislation and repudiates all types
Slide 34: Guidelines for Interacting With Public Officials
AXIA ENERGIA Guidelines For Interacting With Public Officials 1. Inthe face-to-face contact: + Seek the participation of more than one professional from the company, even if remotely: + Always deal with matters of interest to the company ina workplace recognized by the company (physical or virtual)
Slide 35: Competitors
AXIA ENERGIA Competitors ‘The company is committed to maintaining a fair and honest ‘competitive environment, observing and defending the rules of free ‘competition, in accordance with Brazilian law and the countries in which it operates, AXIA Energia does not relate to companies that promote unfai,
Slide 36: Communities
AXIA ENERGIA Communities Enlas éreas de actividad de AXIA Energia, la empresa interactéa ‘con las In AXIA Energia’ areas of activity the company interacts, with the communities considering their specificities, listening to their manifestations and respecting their cultures, their values, their ways
Slide 37: Press
AXIA ENERGIA Ccopr OF CONDUCT | 37 Press 38 With the press and other media, the company maintains a relationship of respect, transparency and independence, establishing, according to the level of authorization and compe: tence, dialogue channels for the dissemination of information. ‘The company is
Slide 38: Prosperity: Investing in Value Creation
AXIA ENERGIA 3.4 Prosperity Ambition to ensure that all human beings can lve prosperous and full lives and that economic, social and technological progress occurs in harmony with nature, with equity and based on sustainable production ‘and consumption. Investing In Value Creation ‘AXIA Energia is co
Slide 39: Innovating in the Energy Sector
A ENERGIA ‘OE OF CONDUCT | 38 Innovating In The Energy Sector AAXIA Energia is corn business models to create shared value, including investments in sustainable infrastructure, energy and technology. fed to innovation and the transformation of Therefore, it promotes research, scientific development
Slide 40: Code Effectiveness
AXIA ENERGIA Code Effectiveness ‘The guidelines of this code must be observed in all activities of AXIA Energi ‘and the strengthening of the culture of ethies and integrity. In order to ensure the effectiveness of its guidelines. commit ‘The reading and assimilation of this code are duties of all th
Slide 41: Ombudsman Channel and Complaints
AXIA ENERGIA 69 Ombudsman Channel ‘Available 24/7 ouvidoria@axia.com ‘axia.com.br/canaldeouvideria Phone: 0800 721 3275 (rom Bam to 8pm, monday to friday) 4.3 Complaints ‘The company has the partnership of al those to whom the ethical guidelines described here are intended to make them effective. ‘T
Slide 42: Violations and Consequences
AXIA ENERGIA The rationale of the complaint is essential for an effective Lif possi if any, and whether the fact still continues to 2, The presentation of synthesized or very generic reports makes it difficult to ascertain and, sometimes, can compromise the result is any evidence of what happened, t
Slide 43: Application of Consequences
AXIA ENERGIA For the application of consequences, AXIA Energia establishes, in ‘specific internal regulations, administrative or disciptinarymeasu- +86, which must be adopted in the event of duly proven non-com= pllance with the guidelines of this code or current legislation. These ‘measures may inc
Slide 44: Glossary
AXIA ENERGIA Glossary Public official ‘Anyone who exercises, even temporarily, with or without remuneration, by election, appointment, designation, hiring or any other form of investiture or bond, mandate, position, employment Cr function in any of the Powers of the Union, the states, the Federal Di
Slide 45: Glossary: Corruption and Business Courtesies
AXIA ENERGIA Corruption Action attempted or consummated, rectly or ncrecty, which consists of authoring offering, promising. obtining giving reques- ting accepting, delivering or receiving undue advantage, or oneself or {or third parties, of an economic nature or not, involving public agents. ‘or no
Slide 46: Glossary: Business Partners and Professionals
AXIA ENERGIA Business partners Individuals and legal entities, except supplies and service providers, ‘who maintain a business and/or contractual relationship with AXIA Energia, and may be a sponsored, partner, grantee or partner in projects Professionals For the purposes of this document, all emplo
Slide 47: Term of Acceptance
AXIA ENERGIA Term Of Acceptance established in the document, as well as the con assumed by AXIA Energia, using the Compliance Management. Platform,
Slide 48: Signature and Forward-Looking Statements
SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Date: March 25, 2026 CENTRAIS ELÉTRICAS BRASILEIRAS S.A. - ELETROBRÁS By: / S / Eduardo Haiama Eduardo H
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