<SEC-DOCUMENT>0001292814-20-002940.txt : 20200803
<SEC-HEADER>0001292814-20-002940.hdr.sgml : 20200803
<ACCEPTANCE-DATETIME>20200731185430
ACCESSION NUMBER:		0001292814-20-002940
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20200930
FILED AS OF DATE:		20200803
DATE AS OF CHANGE:		20200731

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
		CENTRAL INDEX KEY:			0001170858
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		201067357

	BUSINESS ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
		BUSINESS PHONE:		011-55-11-3388-8000

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sbs20200730_6k.htm
<DESCRIPTION>SBS20200730_6K
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>
<HR align=left color=#000000 SIZE=2 noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, DC 20549 </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORM 6-K</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>REPORT OF FOREIGN ISSUER</B><BR><B>PURSUANT TO RULE 13a-16 OR 15d-16 OF THE</B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES EXCHANGE ACT OF 1934</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<DIV><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;July, 2020</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>



<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Exact name of registrant as specified in its charter) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Basic Sanitation Company of the State of Sao Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Translation of Registrant's name into English) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>

<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><B>Rua Costa Carvalho, 300 <BR>S&#227;o Paulo, S.P., 05429-900 <BR>Federative Republic of Brazil </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Address of Registrant's principal executive offices) </I></FONT></DIV><BR>

<HR align=center color=#000000 SIZE=1 width="25%" noShade>

<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark whether the registrant files or will file <BR>annual reports under cover Form 20-F or Form 40-F. <BR><BR>Form 20-F ___X___ Form 40-F ______</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(1)__.</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(7)__.</FONT></DIV>

<P></P>

<P align=center><FONT size=2 face="'Times New Roman, Times, Serif'">Indicate by check mark whether the registrant by furnishing the <BR>information contained in this Form is also thereby furnishing the <BR>information to the Commission pursuant to Rule 12g3-2(b) under <BR>the Securities Exchange Act of 1934. <BR><BR>Yes ______ No ___X___</FONT></P>

<P></P>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">If "Yes" is marked, indicated below the file number assigned to the<BR>registrant in connection with Rule 12g3-2(b):</FONT> </DIV>
<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.2pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt"><B>Section - Principle - Practice</B></FONT></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 4.95pt; padding-right: 0.85pt; padding-left: 0.85pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Option</B></FONT></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.2pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt"><B>Explanation</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.2pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt">1.1.1 The company's capital stock shall consist of common shares only.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 4.95pt; padding-left: 1.65pt; text-align: center"><FONT STYLE="font-size: 8pt">S</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt; line-height: 110%">1.2.1 Shareholders&#8217; agreements shall not bind the exercise of voting rights of any manager or member of any of its supervision and control bodies.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.85pt 0 2.55pt; text-align: center">NA</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">1.3.1 The executive
        board shall use the shareholders&#8217; meeting to report on the conduct of the Company&#8217;s business, wherefore Management
        shall publish a manual in order to simplifying and encouraging participation in such</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">shareholders&#8217; meetings.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">1.3.2 The minutes
        of any shareholders&#8217; meeting shall enable full understanding of the discussions at the meeting, even if they are drafted
        in the form of a summary of facts, and provide an identification of the votes cast by the</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">shareholders.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.3pt 0.5pt 0 1.5pt; text-align: justify">1.4.1 The board of directors
        shall conduct a critical analysis of the advantages and disadvantages of the protection measures and its characteristics, and especially
        of pricing parameter and triggers, where applicable, as well as explain</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">such measures and characteristics.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0.85pt 0 2.55pt; text-align: center">NA</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 5.65pt 0 0 1.5pt">1.4.2 Any provisions rendering it impossible to remove
        the measure from the</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 1.05pt 0 0 1.5pt">bylaws, i.e. those known as &#8216;immutable clauses&#8217;
        shall not be used.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.85pt 0 2.55pt; text-align: center">NA</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">1.4.3 Should the bylaws determine that a public offering of shares (OPA) shall be held whenever a shareholder or group of shareholders directly or indirectly achieves a material interest in the voting capital, then the offering pricing rule shall not impose any additions of premiums substantially above the economic value or market value of such shares.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0.85pt 0 2.55pt; text-align: center">NA</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">1.5.1 The Company&#8217;s bylaws shall set forth that: (i) any&nbsp;&nbsp;transactions&nbsp;&nbsp;characterizing a direct or indirect sale of a controlling equity interest shall be carried out together with a public offering of shares (OPA) directed at all shareholders at the same price and on the same terms as secured by the selling shareholder; and (ii) the managers will opine on the terms and conditions of any corporate restructuring, capital increase or any such other transactions as may give rise to a change in control and state whether they ensure a&nbsp;&nbsp;fair&nbsp;&nbsp;and&nbsp;&nbsp;equitable treatment for the Company&#8217;s shareholders.</FONT></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 6.35pt 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">1.6.1 The bylaws shall set forth that the board of directors shall issue&nbsp;&nbsp;their&nbsp;&nbsp;opinion on any OPA the subject of which are shares or any securities convertible into or exchangeable for shares issued by the Company, which opinion shall contain, among other relevant information, management&#8217;s views on any acceptance of such OPA and on the Company&#8217;s economic value.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">1.7.1 The Company shall prepare and publish an income allocation policy as outlined by the board of directors. Such policy&nbsp;&nbsp;shall&nbsp;&nbsp;provide,&nbsp;&nbsp;among&nbsp;&nbsp;other points, the frequency of dividend payouts and the parameter to be used for determining the relevant amounts (as percentages of the adjusted net profit and the free cash flow, among others).</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">1.8.1 The bylaws shall clearly and accurately identify
        the public interest that justified the creation of the mixed-capital company in a specific chapter.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 5.65pt 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.45pt 0 1.5pt; text-align: justify">The Bylaws, specifically
        in its Article, clearly and precisely identifies the public interest that justified the creation of Sabesp in Article 2, in &#8220;Chapter
        I - Name, Headquarters, Purpose and Term&#8221;, which states that, regarding the provision of basic sanitation services, focusing
        on their universalization in the State of S&atilde;o Paulo: ARTICLE 2 &#8211; The Company&#8217;s main corporate purpose is to
        render basic sanitation services in view of its universal service in the state of S&atilde;o Paulo, without losing long-term financial
        sustainability, comprising the following activities: water supply, sanitary sewage, drainage and handling of urban rain water,
        urban cleaning and handling of solid waste, in addition to other related activities, including the planning, operation and maintenance
        of production systems, storage, preservation and trading of energy, to itself or third parties and trading of services, products,
        benefits and rights that, direct or indirectly, result from its assets, projects and activities, and it may also operate as a subsidiary
        anywhere in the country or abroad providing the services mentioned above. Sabesp was created in 1973 from the consolidation of
        several water and sewer utility companies in order to plan, execute and operate public utilities in basic sanitation. Brazil&#8217;s
        Federal Constitution sets forth that it is commonly incumbent upon the Union, States and Municipalities to foster basic sanitation
        programs, whereas the S&atilde;o Paulo State Constitution provides that basic sanitation policies should create and develop institutional
        and financial mechanisms aimed at ensuring the benefits of sanitation to the entire population, while fostering and implementing
        common solutions shared between State and Municipalities through regional integrated action plans.</P></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">1.8.2 The board of directors
        shall monitor the Company&#8217;s activities and have policies, mechanisms and internal controls in place to determine any costs
        of serving the public interest, as well as any reimbursement of the Company or the other shareholders and investors by the controlling
        shareholder.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 6.65pt 0.5pt 0 1.5pt; text-align: justify">Given the nature of
        the sanitation business, we understand that the cost of serving the public interest is the very cost of providing the services
        that comprise the Company&#8217;s business purpose, which are disclosed on a quarterly basis in its financial statements. In this
        context, the Board of Directors, which is the joint decision-making body responsible for the Company&#8217;s higher governance,
        shall be convened, under its Internal Regulations, at regular meetings once a month, and at special meetings whenever the Company&#8217;s
        interests so require. Any matters referred to the Board of Directors for review shall be submitted with a proposal approved by
        the Executive Board or the Company&#8217;s relevant bodies, as well as a legal opinion, where necessary for reviewing any particular
        matter. It is further established that the Board of Directors makes decisions by a majority of votes cast by those attending the
        relevant meeting, and in the event of a tie, the proposal having received the vote of the director chairing the meeting shall prevail.
        Additionally, the Board of Directors is advised by an Audit Committee, which holds regular meetings twice a month and special meetings
        whenever needed. Such Committee is responsible for tracking and monitoring accounting, internal auditing, independent auditing,
        compliance and risk management activities. The Audit Committee keeps the Board of Directors regularly informed of its activities
        through opinions, recommendations, reports and decision-making subsidies. The Board of Directors directs, monitors and controls
        the Company&#8217;s activities by performing the following duties, as set forth in article 14 of the Bylaws: (a) approving the
        strategic planning; (b) approving the business plan and the annual and multi-annual programs; (c) approving the spending and investment
        budgets; (d) reviewing the achievement of goals and targeted results;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">(e) deciding on the utility
        and service pricing and billing policy, subject to the regulatory framework for the relevant sector; (f) monitoring the execution
        of plans, programs, projects and budgets; (g) setting public policy objectives and priorities that are compatible with the Company&#8217;s
        area of operation and business purpose; (h) preparing, assessing and approving institutional policies/ and (i) implementing and
        supervising risk management and internal control systems. Additionally, it is important to note that (i) any adjustments and revisions
        to the charges billed for the provision of utility services will adhere to the guidelines set forth by applicable laws and by the
        S&atilde;o Paulo State Sanitation and Energy Regulatory Agency (ARSESP), through a process involving public consultations and hearings
        and (ii) postponements for the application of readjustments, discounts and exemptions are assessed by the executive board and board
        of directors and, when applicable, requests for rebalance are presented to ARSESP.</P></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 7.1pt 0.45pt 0 1.5pt; text-align: justify">2.1.1 The board of
        directors shall, without prejudice to any of its other duties under the law and the bylaws or any other practices set forth in
        the Code: (i) determine business strategies considering the impacts of the Company&#8217;s activities on society and the environment
        aiming at the Company&#8217;s perpetuity and long-term value creation; (ii) to assess, from time to time, the Company&#8217;s risk
        exposure and the effectiveness of its risk management systems, internal controls and compliance system and to approve a risk management
        policy consistent with the Company&#8217;s business strategies; (iii) to define the Company&#8217;s ethical principles and values
        and to ensure the issuer&#8217;s consistent transparency in its relationship with all stakeholders; and (iv) to annually review
        the corporate governance system with a view to improving it.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 5.65pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 6.65pt 0.45pt 0 1.5pt; text-align: justify">The Company adheres
        to recommended practices: (i) the strategic planning considers the impacts of the Company&#8217;s activities on society and the
        environment and, as set forth in article 14, item I, of the Bylaws, shall be approved by the Board of Directors&#8212;in addition,
        article 14, item XV, of the Bylaws provides that the Board of Directors shall also set public policy goals and priorities that
        are consistent with the Company&#8217;s area of operation and business purpose ; (ii) under the Bylaws, it is incumbent upon the
        Board of Directors to implement and oversee risk management and internal controls systems set up to prevent and mitigate the main
        risks to which the Company is exposed, including risks relating to the accuracy of its accounting and financial information and
        to events of corruption and fraud&#8212;additionally, the Board of Directors is also responsible for approving some of the Company&#8217;s
        institutional policies, as required under the Bylaws, including its compliance, internal audit and corporate risk management policies,
        and is advised by an Audit Committee which consists of three independent directors and is assigned the following duties: (a) monitoring
        the Company&#8217;s internal auditing, compliance and internal controls activities (Art. 28(XVI) of the Bylaws); (b) assessing
        and monitoring the Company&#8217;s risk exposures (Art. 28(XVII) of the Bylaws); (c) monitoring the effectiveness of the Company&#8217;s
        internal controls, risk management and compliance (Art. 3 of the Audit Committee&#8217;s Internal Regulations); (iii) the ethical
        principles and values are set forth in the Code of Conduct and Integrity approved by the Executive Board (Arts. 4.1 and 4.2), by
        the Audit Committee (Art. 28(II)) and by the Board of Directors (Art. 14(XXXIII)), and transparency in the relationship with stakeholders
        is one of the principles set forth in said Code&#8212;the Board of Directors shall also oversee the implementation of a previous
        inquiry mechanism for answering questions about the application of the Code of Conduct and Integrity (Art. 14(XXXIV)), as well
        as discuss, approve and monitor decisions on the compliance program and the Code of Conduct and Integrity (Art. 14(XXX)); (iv)
        as set forth in article 14, item XXX, of the Bylaws, the Board of Directors shall discuss, approve and monitor any decision involving
        corporate governance practices, relationship with stakeholders, the people management policy, the compliance program, and the Code
        of Conduct and Integrity. Article 14, item VIII, of the Bylaws provides that the Board of Directors shall annually review the related-party
        transactions policy. Additionally, article 28 of the Bylaws provides that it is incumbent upon the Audit Committee, which is an
        advisory body tied to the Board of Directors, to: (a) permanently assess the accounting practices and the internal controls and
        processes in place at the Company with a view to identifying any critical issues, financial risks and potential contingencies and
        suggesting such improvements as it may deem necessary; (b) monitor the Company&#8217;s internal auditing, compliance and internal
        control activities; and (c) assess, monitor and recommend to Management any corrections or improvements to the Company&#8217;s
        internal policies, including the related-party transactions policy.</P></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">2.2.1 The bylaws shall provide
        that: (i) a majority of the board of directors shall consist of outside members, and at least one third of the board of directors
        shall consist of independent members; and (ii) the board of directors shall annually assess and disclose who its independent members
        are, while indicating and justifying any such circumstances as may compromise their independence.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">(i) Notwithstanding that
        there are no provisions in the bylaws requiring a majority of the Board of Directors to consist of outside member and at least
        one third thereof to consist of independent members, the current make-up of the Board of Directors is in line with the recommended
        practice, with an outside membership of 90 percent and an independent membership of 60 percent, one of whom being the representative
        of minority shareholders. Additionally, the Company informs that its Bylaws are adherent to the Novo Mercado Regulations, the segment
        in which its shares have been listed since 2002. (ii) Even though there is no explicit provision in the Bylaws requiring the Board
        of Directors to conduct an annual assessment of the independent status of each its independent member or to report any such circumstance
        as may compromise each such member&#8217;s independence, the Board of Directors&#8217; Internal Regulations provide, in &sect;
        4 of article 29, that the independent status of the directors shall be reassessed on an annual basis, recorded in the minutes of
        its relevant meets and disclosed in the Reference Form. The Company further informs that, under article 11 of the Bylaws, the designation
        of nominees to the Board of Directors as independent members is decided upon by the Shareholders&#8217; Meeting appointing them.
        In addition, also considered independent member are any members elected by the minority shareholders through a separate vote, as
        set forth in article 141, &sect;&sect; 4 and 5, and article 239 of Federal Law No 6,404/1976, as well as article 22, &sect; 4,
        of Federal Law No. 13.303/2016. Lastly, it is noted that the independent status of the current independent members of the Board
        of Directors has been: (1) verified at the time of their election at the Annual Shareholders&#8217; Meeting held on April 28th,
        2020, by a declaration issued by the nominees to the effect that they meet the independence requirements; (2) mentioned in the
        Management&#8217;s Proposal published on the occasion of the 2020 ASM; (3) reaffirmed in the Reference Form filed at CVM on June
        24, 2020 (referring to the base date of December 31, 2019).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.45pt 0 1.5pt; text-align: justify">2.2.2 The board of
        directors shall approve a nomination policy providing: (i) for the nomination process for members of the board of directors, including
        nominations for membership in other Company bodies in such process; and (ii) that the board of directors shall be made up in view
        of the time availability of its members to perform their duties and the diversity of their knowledge, experiences, behaviors, culture,
        age groups and genders.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.5pt 0 1.5pt; text-align: justify">The Company has a nomination
        policy in place, as approved by the Board of Directors on October 29, 2018 , and also has an Eligibility and Advisory Committee,
        which is charged with overseeing the nomination and assessment process for managers and fiscal council members, as set forth in
        the bylaws, and subject to the provisions of article 10 of Federal Law No. 13,303/2016 (State-Owned Companies Act). Such committee
        consists of up to three members, elected and dismissed by the Shareholders&#8217; Meeting. The Nomination Policy and the structure
        of the Committee are available on the Company&#8217;s website (www.sabesp.com.br/investidores), and on the website of the Brazilian
        Securities Commission (www.cvm.gov.br).For more information, see item 12.3(d) of the Reference Form filed at CVM on June 24, 2020
        (referring to the base date of December 31, 2019).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0 1.5pt">2.3.1 The chief executive officer shall not cumulatively
        hold the position of</P>
        <P STYLE="font: 8pt/8.55pt Calibri, Helvetica, Sans-Serif; margin: 1.05pt 0 0 1.5pt">chairman of the board of directors.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-left: 1.65pt; text-align: center"><FONT STYLE="font-size: 8pt">S</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.45pt 0 1.5pt; text-align: justify">2.4.1 The Company
        shall implement an annual assessment process for the board of directors and its committees, such as joint decision-making bodies,
        the chairman of the board of directors, the board members, taken individually, and the governance department, if any.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has a specific, formal and annual process in place to assess the performance of the Board of Directors, the chairman of the Board of Directors, and the other board members, taken individually, which is in accordance with Federal Law No. 13.303/16 and&nbsp;&nbsp;State Council&nbsp;&nbsp;of Capital Defense (CODEC) Resolution No.4, on November 29, 2019. Additionally, the Company informs that it does not&nbsp;&nbsp;formally&nbsp;&nbsp;have&nbsp;&nbsp;a&nbsp;&nbsp;governance&nbsp;&nbsp;department in its organization chart. Such activities are conducted by&nbsp;&nbsp;the Office&nbsp;&nbsp;of the&nbsp;&nbsp;CEO, which&nbsp;&nbsp;is assessed,&nbsp;&nbsp;as are&nbsp;&nbsp;the other&nbsp;&nbsp;employees, within the scope of the annual competency and performance assessment. The assessment process is carried out by the&nbsp;&nbsp;Company&nbsp;&nbsp;itself,&nbsp;&nbsp;not&nbsp;&nbsp;currently counting on external experts. The assessment considers the attendance and active participation of the members of such bodies, as well as points for improvement. For more information on this assessment process, please refer to item 12.1(d) of the Reference Form filed at CVM on June 24, 2020.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 5pt 0.45pt 0 1.5pt; text-align: justify">2.5.1 The board of directors
        shall approve a succession plan for the chief executive office, and shall keep it up to date, which plan shall be prepared in coordination
        with the chairman of the board of directors.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 6.35pt 0 0 1.5pt; text-align: center">N</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has no succession plan because, since it is a company controlled&nbsp;&nbsp;by the State of S&atilde;o Paulo, it is solely incumbent&nbsp;&nbsp;upon the S&atilde;o Paulo&nbsp;&nbsp;State Governor to nominate the Company&#8217;s officers. This is so under article 47, item XIII, of the State Constitution. Notwithstanding the State&#8217;s nomination, under article 14, item XL, of the Bylaws, it is incumbent upon the Board of Directors to appoint and remove members of the Executive Board. We should point out that any nominees for membership of the Executive Board shall&nbsp;&nbsp;meet the requirements and clear the prohibitions set&nbsp;&nbsp;&nbsp;&nbsp;forth in Federal Law No. 6,404/76 and Federal Law No. 13,303/16, particularly article 17 thereof. Additionally, the Company has an Eligibility and Advisory Committee responsible for overseeing the nomination and assessment process for managers and fiscal council members, subject to the provisions of article 10 of Federal Law No. 13,303/2016 (State-Owned Companies Law). The election of the current members of this committee took place at the Shareholders' Meeting of June 3, 2019.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">2.6.1 The Company
        shall have a onboarding program for new members of the board of directors, which shall be previously structured so that said new
        members are introduced to key individuals within the Company and shown to its facilities, and shall address topics deemed key to
        understanding the Company&#8217;s</P>
        <P STYLE="font: 8pt/8.35pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">business.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has an onboarding program in place for new members of the Board of Directors, fiscal council and Executive Board, as approved by the Board of Directors. The program aims to share key information on the Company with new members so they can properly perform their duties. The program includes a corporate presentation of those responsible for the key business processes, making key corporate documents available, a tour of&nbsp;&nbsp;&nbsp;the facilities, a training and development program under Federal Law No. 13,303/16, and an introduction to the performance assessment process.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">2.7.1 The compensation
        for members of the board of directors shall be proportional to their duties and responsibilities and the time required from them.
        There shall be no compensation based on attendance at meetings, and the variable compensation for directors, if any, shall not
        be linked to short-term</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">results.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 7.1pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">2.8.1 The board of directors shall have internal regulations in place to govern its responsibilities, duties and rules of operation, including: (i) the duties of the chairman of the board of directors; (ii) the rules&nbsp;&nbsp;for&nbsp;&nbsp;replacing the&nbsp;&nbsp;chairman&nbsp;&nbsp;of the board in the event of their absence or vacancy; (iii) the measures to be taken in any conflict of interest situations; and (iv) specification of the time in advance within which materials shall be received for discussion at meetings, with an appropriate degree of depth.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.5pt 0 1.5pt; text-align: justify">2.9.1 The board of
        directors shall put together an annual calendar with the dates of regular meetings, which shall not be less than six or more than
        twelve, and shall also call special meetings whenever necessary. Said calendar shall contemplate an annual theme-based agenda including
        the relevant topics and</P>
        <P STYLE="font: 8pt/8.35pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">discussion dates.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">2.9.2 The meetings
        of the board of directors shall regularly allow for exclusive sessions for outside members, without any executives or other guests
        in attendance, so that such members can align with each other and discuss any</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">such themes as may create discomfort.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0.75pt 0 1.5pt">2.9.3 The minutes of meetings of the board
        of directors shall be clearly worded and record the decisions made, the persons attending, votes the votes against</P>
        <P STYLE="font: 8pt/8.45pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">them, and abstentions from voting.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.8pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt; line-height: 110%">Article 21, item 1, of the Board of Directors&#8217; Internal Regulations provides that the minutes are to be worded clearly and contain a record of the members in attendance and the decisions made, including any abstentions and votes against them.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.6pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">3.1.1 The executive board shall, without prejudice to their duties under the law and the bylaws or any other practices set forth in the Code: (i)&nbsp;&nbsp;implement&nbsp;&nbsp;the&nbsp;&nbsp;risk management policy and, whenever necessary, propose to the board of directors any revision of such policy to reflect changes in the risks to which the Company is exposed; and (ii) implement and maintain effective monitoring and reporting mechanisms, processes and programs for financial and operational performance and for impacts of the Company&#8217;s activities on society and the environment.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 6.35pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0 1.5pt">3.1.2 The executive board shall have its own internal
        regulations providing for its</P>
        <P STYLE="font: 8pt/8.5pt Calibri, Helvetica, Sans-Serif; margin: 1.05pt 0 0 1.5pt">framework, procedures, roles and responsibilities.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-left: 1.65pt; text-align: center"><FONT STYLE="font-size: 8pt">S</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">3.2.1 There shall be no seats on the executive board
        or management positions reserved for direct nomination by any shareholders.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.45pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">As a mixed-capital company controlled by the State of S&atilde;o Paulo, even though it is solely incumbent upon the S&atilde;o Paulo&nbsp;&nbsp;State Governor&nbsp;&nbsp;to nominate the Company&#8217;s officers under article 47, item XIII, of the State Constitution, it is incumbent upon the Board of Directors to appoint and remove&nbsp;&nbsp;members of the Executive Board. We should point out that any nominees for membership of the Executive Board shall meet the requirements and&nbsp;&nbsp;&nbsp;clear the prohibitions set forth in Federal Law No. 6,404/76 and Federal Law No. 13,303/16, particularly article 17 thereof. Additionally, the Company informs that it has an Eligibility and Advisory Committee responsible for overseeing the nomination and assessment process for managers and fiscal council members, subject to the provisions of article 10 of Federal&nbsp;&nbsp;Law No. 13,303/2016 (State-Owned&nbsp;&nbsp;Companies Law). Such committee&nbsp;&nbsp;consists&nbsp;&nbsp;of up to three members, elected and dismissed&nbsp;&nbsp;by the Shareholders&#8217; Meeting. Concerning management positions, the Company selects professionals&nbsp;&nbsp;&nbsp;from among its own employees through an in-house selection process designed to identify the potential nominee whose profile best fits the opening available or, where a successor is nominated, to evaluate the profile and potential of such nominees. In addition, succession preparation and training actions are carried out.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.55pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">3.3.1 The chief executive officer shall be assessed annually by a formal process conducted by the board of directors based on financial and non-financial targets achieved for the Company by the board of director.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has a performance assessment process in place for the Executive Board, as a joint decision-making body, as well as the officers, taken individually, including the Chief Executive Officer, which process is compliant with Federal Law No. 13.303/16. Regarding 2019, the assessment was carried out online between December, 2019 and January, 2020.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">3.3.2 The assessment results for other officers, including any proposals from the chief executive officers as to the targets to be agreed upon and tenures, promotions or dismissal of executives from the relevant positions, shall be presented, analyzed, discussed and approved at a meeting of the board of directors.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.55pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has a performance assessment process in place for the Executive Board, as a joint decision-making body, as well as the officers, taken individually, which process is compliant with Federal Law No. 13.303/16. The results of this assessment were made available to the Chief Executive Officer and to the Chairman of the Board of Directors for their assessment and subsequent presentation at a meeting of the Board of Directors. . The Governor of the State of S&atilde;o Paulo is solely responsible for matters referring to the permanence, promotion or dismissal of Officers, a&nbsp;&nbsp;fact arising&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;from Article 47, Item XIII, of the State Constitution, since, as a mixed capital company, the Company is controlled by the State of S&atilde;o Paulo.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 5.75pt 0.5pt 0 1.5pt; text-align: justify">3.4.1 The compensation
        of the executive board shall be set by means of a compensation policy approved by the board of directors through a formal, transparent
        procedure that takes into consideration the costs and risks involved.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.3pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has a compensation policy, approved by the Board of Directors, which establishes the criteria to establish the compensation of the members of the management (executive officers and members of the Board of Directors) and members of the Fiscal Council, of the Statutory Audit Committee and of the Eligibility and Advisory Committee,&nbsp;&nbsp;in compliance&nbsp;&nbsp;with Novo&nbsp;&nbsp;Mercado&#8217;s&nbsp;&nbsp;Regulations,&nbsp;&nbsp;the Bylaws,&nbsp;&nbsp;the provisions&nbsp;&nbsp;of Federal Laws 6404/1976 and 13.303/2016 and of the Resolutions 01/2018 and 01/2019 of the State Council of Capital&nbsp;&nbsp;Defense (CODEC - <I>Conselho&nbsp;&nbsp;de Defesa dos Capitais do Estado </I>). Details are available on item 13.1 of Reference Form. For the Executive Board, the policy establishes: (a) a monthly compensation; (b) an annual bonus, equal to the monthly compensation, calculated&nbsp;&nbsp;pro rata temporis; (c)&nbsp;&nbsp;an annual&nbsp;&nbsp;contingent bonus,&nbsp;&nbsp;which is&nbsp;&nbsp;limited to an amount equivalent to up to six times the monthly compensation or 10 percent of the&nbsp;&nbsp;total amount&nbsp;&nbsp;paid out&nbsp;&nbsp;by the&nbsp;&nbsp;Company as&nbsp;&nbsp;dividends or interest on equity, whichever is less, as calculated for the period comprised by the entire calendar year, and is cumulatively conditional upon: (I) income having been determined for a quarterly, semi-annual or annual period; and (II) the mandatory dividend having been paid out to the shareholders, albeit by way of interest on equity, based on income then determined; (d) an annual&nbsp;&nbsp;rest, as paid leave, for a period of thirty (30)&nbsp;&nbsp;calendar days, with additional payment corresponding to one third (1/3) of&nbsp;&nbsp;the monthly&nbsp;&nbsp;compensation; (e)&nbsp;&nbsp;the FGTS payment, except&nbsp;&nbsp;when the&nbsp;&nbsp;Officer is not entitled to the severance fine or advance notice; (f)&nbsp;&nbsp;benefits&nbsp;&nbsp;including&nbsp;&nbsp;meal&nbsp;&nbsp;vouchers,&nbsp;&nbsp;food vouchers,&nbsp;&nbsp;health insurance&nbsp;&nbsp;plans and private pension plans. The maximum overall annual amount payable as compensation for managers, advisory board members and audit committee members is annually approved at a Shareholders&#8217; Meeting, it being incumbent upon the Board of Directors to approve any annual bonus payment to&nbsp;&nbsp;any officers.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">3.4.2 The compensation of
        the executive board shall be tied to results achieved, with medium and long-term targets clearly and objectively related to long-term
        value creation for the Company.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: center">N</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.5pt 0 1.5pt; text-align: justify">The compensation for
        the Executive Board includes an annual contingent bonus in an amount equivalent to up to six times the monthly compensation or
        10 percent of the total amount paid out by the Company as dividends or interest on equity, whichever is less, as calculated for
        the period comprised by the entire calendar year, and is cumulatively conditional upon: (a) income having been determined for a
        quarterly, semi-annual or annual period; and (b) the mandatory dividend having been paid out to the shareholders, albeit by way
        of interest on equity, based on income</P>
        <P STYLE="font: 8pt/8.35pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">then determined.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">3.4.3 The incentive framework shall be consistent with the risk limits set by the board of directors and prohibit any one person from controlling both the decision-making process and the inspection thereof. No one&nbsp;&nbsp;shall&nbsp;&nbsp;decide&nbsp;&nbsp;on&nbsp;&nbsp;their own compensation.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Executive Board does not resolve on its own compensation, nor does it inspect it, inasmuch as the annual amount payable to the Officers is approved by a Shareholders&#8217; Meeting. As regards the annual contingent bonus, it is incumbent upon the Board of Directors to decide on their&nbsp;&nbsp;&nbsp;&nbsp;payment, as set forth in the Compensation Policy. Additionally, there is no provision in the Compensation&nbsp;&nbsp;Policy that the incentive framework should&nbsp;&nbsp;&nbsp;be consistent with the risk limits set by the Company&#8217;s Board of Directors.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">4.1.1 The statutory audit
        committee shall: (i) have as part of its role the duty to advise the board of directors on the quality control and monitoring of
        financial statements, internal controls, risk management and compliance; (ii) have a majority consisting of independent members
        and be coordinated by an independent member; (iii) have at least one of its independent members with proven experience in corporate
        accounting, internal controls, finance and auditing, on a cumulative basis; and (iv) have its own budget for hiring consultants
        to handle accounting, legal or other affairs, where an outside expert&#8217;s opinion is required.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">(i) The Company has a Statutory
        Audit Committee to advise the Board of Directors, as set forth in Article 26 of the Bylaws. Here is a list of some of its duties:
        (a) to monitor, assess and review the preparation of quarterly, interim and annual financial statements, reporting to the Board
        of Directors where necessary; (b) to permanently assess the accounting practices and the internal controls and processes in place
        at the Company with a view to identifying any critical issues, financial risks and potential contingencies and suggesting such
        improvements as it may deem necessary; (c) monitor the Company&#8217;s internal auditing, compliance and internal control activities;
        and (d) to assess and monitor the Company&#8217;s risk exposures. (ii) The Audit Committee consists of three independent Directors,
        in accordance with the requirements set forth in Federal Law No. 13,303/2016, the Novo Mercado Regulations, the Regulations of
        the Securities and Exchange Commission, and the New York Stock Exchange (where applicable for foreign issuers). (iii) Under the
        Audit Committee&#8217;s Internal Regulations, its members shall possess sufficient technical knowledge of internally accepted corporate
        accounting practices and for reviewing, preparing and assessing financial statements, as well as knowledge of internal controls
        and market information disclosure policy. The profile and business experience of the Committee&#8217;s current Coordinator, Mr.
        Eduardo de Freitas Teixeira, were analyzed by the Board of Directors at the time of his appointment at a meeting held on May 14,
        2020. (iv) The Audit Committee may request that specialist services be hired to support its activities, including on accounting
        and legal issues, the compensation for which shall be borne by the Committee&#8217;s own annual budget, as approved in accordance
        with articles 28(XIV) and 30 of the Bylaws. Additionally, the Committee has a budget to carry out its assignments.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">4.2.1 The fiscal council shall have its own internal regulations describing its structure, procedures, work plan, rules and responsibilities, without creating any constraints on the individual work of its members.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0 1.5pt">4.2.2 The minutes of fiscal council meetings shall
        observe the same rules of</P>
        <P STYLE="font: 8pt/8.5pt Calibri, Helvetica, Sans-Serif; margin: 1.05pt 0 0 1.5pt">disclosure as do those of meetings of the board
        of directors.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-left: 1.65pt; text-align: center"><FONT STYLE="font-size: 8pt">P</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0 1.5pt">The decisions/opinions issued by the fiscal council
        shall be made available on the Brazilian Securities Commission&#8217;s website within a period of 7</P>
        <P STYLE="font: 8pt/8.5pt Calibri, Helvetica, Sans-Serif; margin: 1.05pt 0 0 1.5pt">business days, as set forth by CVM Instruction
        480/2009.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.45pt 0 1.5pt; text-align: justify">4.3.1 The Company
        shall introduce a policy for contracting extra-audit services with its independent auditors, as approved by the board of directors,
        forbidding the engagement of any such extra-audit services as might compromise the auditors&#8217; independence. The Company shall
        not engage as independent auditor anyone having provided internal audit services thereto less than three years</P>
        <P STYLE="font: 8pt/8.25pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">earlier.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.5pt 0 1.5pt; text-align: justify">Notwithstanding that
        the Company has no formal policy in place for contracting extra-audit services approved by the Board of Directors, the engagement
        of any service provided by the independent audit firm or related firms other than those comprised in typical audit activities is
        referred to the Audit Committee for a prior opinion, as set forth in article 28, item VII, of the Bylaws. Additionally, the Company
        informs that it gives priority to using professionals from its own personnel, who are awarded contracts via public exam, for internal
        audit activities. If such services should need to be outsourced, the contracting thereof shall be conducted based on a specific
        regulation in compliance with Law No. 13,303/16 (State-Owned</P>
        <P STYLE="font: 8pt/8.25pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">Companies Law).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.4pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">4.3.2 The independent audit team shall report to the board of directors, through the audit committee, if any. The audit committee shall monitor the effectiveness of the independent auditors&#8217; work, as well as their independence. It shall also assess and discuss the annual work plan for the&nbsp;&nbsp;independent&nbsp;&nbsp;auditors&nbsp;&nbsp;and&nbsp;&nbsp;submit it to the board of directors for review.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 5.75pt 0.15pt 0 1.5pt">4.4.1 The Company shall have an internal
        audit department reporting directly to the board of directors.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">Under article 36 of the
        Bylaws, the Internal Audit department reports to the Board of Directors through the Audit Committee and, in an administrative link,
        to the Chief Executive Officer. Although it has an indirect connection with the Board of Directors, the Company informs that, in
        accordance with article 28, item XVI, of the Bylaws, it is incumbent upon the Audit Committee to monitor internal audit activities,
        and such committee consists of three independent directors. The Audit Committee has Internal Regulations approved by the Board
        of Directors, the latest revision of which was approved on September 20, 2018 and according to which the Committee shall keep the
        Board of Directors regularly informed of the Committee&#8217;s activities, particularly in respect of any such matters as may have
        a significant impact on the Company&#8217;s business or financial position. The Company informs, further, that as set forth in
        article 14, item VII(d), of the Bylaws, it is also incumbent upon the Board of Directors to approve the Internal Audit Policy.
        The Board of Directors shall, under article 28, item I, of the Bylaws, approve the appointment and removal of the person responsible
        for Internal Audit based on a proposal signed by the Audit Committee. Certified for Quality Assessment (QA) by The Institute of
        Internal Auditors, through its Brazilian counterpart Instituto dos Auditores Internos do Brasil, the Audit Department consists
        of professionals with diverse educational backgrounds (Business, Systems Analysis, Accounting Sciences, Economics, Engineering,
        among others), which enables it to engage in a works of different nature. The vast majority of the team members have graduate degree
        studies, some of whom holding certifications such as Certification in Control-Self Assessment (CCSA), and COBIT (Control Objectives
        for Information and Related Technologies).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.7pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">4.4.2 In the event that this activity is outsourced, the internal audit services shall not be performed by the same firm providing audit services on the financial statements. The Company shall not contract internal audit with anyone having provided independent audit services thereto less than three years earlier.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.7pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">In line with national and international standards, internal audit services, if outsourced, shall not be carried out by the same company providing audit services on the financial statements. Additionally, the Company informs that it gives priority to using professionals from its own personnel, who are hired via public exam, for internal audit activities. If such services should need to be outsourced, the contracting thereof would have to be conducted based on a specific regulation in compliance with Law No. 13,303/16 (State-Owned Companies Law).</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 11 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">4.5.1 The Company shall
        have a risk management policy in place, as approved by the board of directors, which includes a definition of the risks from which
        protection is sought, the tools used to provide such protection, the organizational framework for risk management, and a suitability
        assessment of the operating framework and internal controls designed to check its effectiveness, while establishing guidelines
        for setting acceptable limits to the Company&#8217;s exposure to such risks.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 6.4pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 6.8pt 0.5pt 0 1.5pt; text-align: justify">The Company has had
        a formal corporate risk management policy in place since 2010, the latest revision of which was approved by the Board of Directors
        on December 18, 2018. Such policy includes requirements recommended by the Brazilian Code of Corporate Governance, among other
        things, aims to set guidelines and define concepts and competencies for corporate risk management process. The risks from which
        protection is sought and the tools used to provide such protection are contemplated by the Company&#8217;s risk management methodology,
        which is based on the COSO ERM - Committee of Sponsoring Organizations of the Treadway Commission &#8211; Enterprise Risk Management
        model, in the standards ABNT NBR ISO 31000 and ABNT ISO GUIDE 73, in a flexible way to reflect the characteristics and peculiarities
        of both Sabesp and its business environment. The risk management organizational framework is set forth in article 34, together
        with Article 20, Paragraph 1, of the Bylaws, which provides for the existence of a department reporting to the Chief Executive
        Officer and led by a statutory officer appointed by the Board of Directors to carry out compliance and risk management activities.
        A corporate risk map, approved by the Board of Directors, is maintained to monitor the global and domestic trends to foresee scenarios
        that may adversely affect the operations, thus ensuring the compliance with strategic goals. In this sense, the risks are divided
        into four types (strategic, financial, operational and compliance) and monitored through indicators, periodically measured for
        their impact and likelihood of occurrence. The risk management process run annually or when necessary, such risks are evaluated
        by the competent hierarchical levels to define mitigating actions required for each situation. Risks assessed at a significant
        and critical level are monitored by the Company&#8217;s Executive Board and Board of Directors. As of the date of this Corporate
        Governance Report, the compliance and risk management area has professionals trained in data processing, mathematics, accounting,
        engineering, chemistry, social sciences and business administration, some of whom hold graduate, master&#8217;s and/or doctor&#8217;s
        degrees. Concerning risk exposure limits, the policy sets forth a guideline whereby they must be determined by threshold levels,
        considering impact and likely of occurrence. For more information, see items 5.1 and 5.2 of the Reference Form filed at CVM on
        June 24, 2020 (referring to the base date of December 31, 2019).</P></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">4.5.2 It is incumbent upon
        the board of directors to ensure that the executive board has mechanisms and internal controls in place to know, assess and control
        risks, so they can be kept at levels compatible to the limits set, including a compliance program aimed at compliance with laws,
        regulations and internal and external rules.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.4pt 0 1.5pt; text-align: justify">According to the Company&#8217;s
        Corporate Risk Management Policy, the last update of which was approved by the Board of Directors on December <FONT STYLE="letter-spacing: -0.1pt">18,</FONT>
        2018, risks must be assessed and monitored across the board in the organization, and the assignment of responsibilities for risk
        approval and treatment must observe hierarchic levels. In addition to being in charge of assessing the effectiveness of corporate
        risk management and control procedures, the Board of Directors shall, among other things: (a) assess and approve the Institutional
        Policy of Risk Management; b) know the corporate risk management methodology; c) verify the effectiveness of the corporate risk
        management and control procedures; d) evaluate and approve the hierarchic levels defining risk approval and treatment responsibilities;
        (e) assess and approve from time to time the corporate risk mapping and risk mitigation action plans within the scope of responsibilities
        of the Board of Directors; and (f) monitor and evaluate, every six months, the progress of the implementation of corporate risk
        mitigation action plans under its responsibility; g) know the result of the effectiveness evaluation of the risk management procedures,
        carried out by the Audit Superintendence: h) know the report of the risk management activities. Additionally, article 14, item
        XXXV, of the Bylaws charges the Board of Director with the obligation to implement and oversee the risk management and internal
        control systems set up to prevent and mitigate the main risks to which the Company is exposed, including risks relating to the
        accuracy of its accounting and financial information and to events of corruption and fraud. In this regard, the Bylaws also provide
        that the Compliance Program shall be approved by the Board of Directors (art. 35(VI)), which is also responsible for discussing,
        approving and monitoring decisions pertaining to such program (art. 14(XXX)).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.45pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">4.5.3 The executive board shall assess, at least annually, the effectiveness of the risk management and internal control policies and systems, as well as the compliance program, and report to the board of directors on such assessment.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">According to the Annual Audit Plan, the Internal Audit annually assesses the effectiveness of risk management and internal controls policies and&nbsp;&nbsp;systems, as well as the compliance program, reporting to the Chief Executive&#8217;s Office and the Audit&nbsp;&nbsp;Committee, which&nbsp;&nbsp;is an&nbsp;&nbsp;advisory body&nbsp;&nbsp;of the&nbsp;&nbsp;Board of Directors. That Audit Committee&#8217;s latest assessment took place on December 3th, 2019.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">5.1.1 The Company shall
        have a conduct committee, which shall be given autonomy and independence and report directly to the board of directors, in charge
        of implementing, disseminating, training, reviewing and updating the code of conduct and the grievance reporting channel, as well
        as conducting investigations and proposing corrective actions for breaches of the code of conduct.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.45pt; padding-right: 0.55pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has an Ethics Commission reporting to Board of Directors and consisting of representatives of all its Offices and the areas of Audit, Ombudsman, People and Risk Management and Compliance. Its duties comprise drawing up, reviewing and disseminating the Code of Conduct and Integrity, as well as ensuring the Code is relevant, up-to-date, disseminated and enforced. However, any investigations and corrective actions for breaches of the Code are conducted in accordance with the nature of the occurrence, by the Audit Superintendence (high risk to the Company,&nbsp;&nbsp;including fraud and corruption), Harassment Investigation Committee (bullying and sexual harassment) and decentralized units (other situations considered of low risk). The Ethics Committee establishes the penalty for sexual harassment&nbsp;&nbsp;cases&nbsp;&nbsp;and&nbsp;&nbsp;recommends&nbsp;&nbsp;disciplinary&nbsp;&nbsp;measures&nbsp;&nbsp;for bullying cases. The Ethics Committee must monitor and request periodic training on the Code of Employees and members of&nbsp;&nbsp;the Management.&nbsp;&nbsp;Annualy, Code ff Conduct and Integrity training for managers and employees is provided by Compliance and Personnel Departments. The Audit Superintendence is responsible for recording occurrences received by the Whistleblowing Channel.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">5.1.2 The code of conduct,
        as prepared by the executive board with support from the conduct committee and approved by the board of directors, shall: (i) govern
        the Company&#8217;s internal and external relationships, describing the commitment expected by the Company from its directors,
        officers, shareholders, employees, suppliers and stakeholders, who shall adhere to appropriate conduct standards; (ii) manage conflicts
        of interest and provide for abstention of any member of the board of directors, the audit committee or the conduct committee, if
        any, in case of conflict; (iii) clearly outline the scope and reach of any actions aimed at investigating into the occurrence of
        any situations deemed to have taken place with the use of insider information (for example, using insider information for business
        purposes or to gain advantages in any securities trading); and (iv) provide that ethical principles shall underpin any negotiations
        of contracts, agreements, proposed amendments to the bylaws, as well as any of the policies governing the entire Company, and set
        a maximum amount for third-party goods or services that managers and employees may accept free of charge or as a favor.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.4pt 0 1.5pt; text-align: justify">5.1.3 The whistleblowing
        channel shall be given autonomy and independence and be impartial, following procedural guidelines set forth by the executive board
        and approved by the board of directors. It shall be operated in an independent and impartial manner and ensure the anonymity of
        its users, while timely fostering the investigations and actions needed.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 5.6pt 10.55pt 0 0; text-align: right">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.45pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company has an external Whistleblowing Channel, operated by a specialized company, ready to handle any internal and external reports of deviations from the Code of Conduct and Integrity, as such fraud, corruption and illegal acts. The guidelines for the whistleblowing channel,&nbsp;&nbsp;as&nbsp;&nbsp;approved&nbsp;&nbsp;by the Executive Board and the Board of Directors, provide that: (a) Any and all leaders or employees, irrespective of their position&nbsp;&nbsp;or title,&nbsp;&nbsp;&nbsp;or any contractor, faced with any suspected or known situation deemed unlawful, shall report the fact&nbsp;&nbsp;to the&nbsp;&nbsp;Sabesp Whistleblowing&nbsp;&nbsp;Channel; (b)&nbsp;&nbsp;Every fact or act suspected to be unlawful shall be identified as an event and&nbsp;&nbsp;recorded,&nbsp;&nbsp;and&nbsp;&nbsp;the relevant&nbsp;&nbsp;investigation&nbsp;&nbsp;shall&nbsp;&nbsp;be deployed,&nbsp;&nbsp;to the extent that minimum elements exists with which to work; (c) Any investigation shall at all times be conducted in an objective and impartial manner, upholding the principles of immediacy and due process; (d) Anonymity is ensured in every event, unless a court ruling determines otherwise; (e) Information secrecy and confidentiality shall be preserved throughout the investigation process; (f) In view of the employer&#8217;s disciplinary power, the application of any penalty shall take place in the cases set forth in the CLT (Brazilian Consolidated Labor Laws); and (g) With a view to improving the channel&#8217;s independence, the reports shall be taken with the support of a third-party firm of renowned capability. The Audit Department, with the support from the outsourced company, is responsible for processing complaints and investigations. The&nbsp;&nbsp;Audit&nbsp;&nbsp;Committee&nbsp;&nbsp;is&nbsp;&nbsp;responsible&nbsp;&nbsp;for monitoring the procedures for investigating violations of the Code of Conduct and Integrity, as well as the events recorded in the Whistleblowing Channel.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.5pt 0 1.5pt; text-align: justify">5.2.1 The Company&#8217;s
        governance rules shall ensure a clear separation and definition of functions, duties and responsibilities associated with all governance
        agents. They shall also set the approval limits for each hierarchic level with a view to minimizing any potential conflicts of
        interest.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.5pt 0 1.5pt; text-align: justify">Without prejudice to
        any statutory or regulatory provisions, the Bylaws provides for the duties of the Shareholders&#8217; Meeting (art. 5), the Board
        of Directors (art. 14), the Executive Board (art. 19) and the officers, taken individually (art. 20), the fiscal council (art.
        22), the Audit Committee (art. 28), the Eligibility and Advice Committee (art. 31, &sect; 1), the Compliance and Risk Management
        Deppartment (art. 35) and the Internal Audit (art. 36). It is also noted that the Internal Regulations for those bodies also contain
        detailed provisions and add a few powers and duties. Additionally, the Bylaws also sets approval limits for the closing of any
        legal transactions by the relevant bodies: the Board of Directors (art. 14, item XXII), and the Executive</P>
        <P STYLE="font: 8pt/8.25pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">Board (art. 19, item III(b)).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0.5pt 0 1.5pt; text-align: justify">5.2.2 The Company&#8217;s
        governance rules shall be made public and require anyone who is not independent in respect of any matter under discussion or resolution
        by the Company&#8217;s governing or supervising bodies shall report, in a timely fashion, their conflict of interests or particular
        interest. Failing this, such rules shall require another person to report the conflict if it is known thereto, in which case, as
        soon as the conflict of interest relative to a specific topic is identified, the person concerned shall withdraw, including physically,
        from the discussions and resolutions. The rules shall also provided that any such temporary withdrawal shall be recorded in the
        relevant minutes.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.5pt 0 1.5pt; text-align: justify">According to the Code
        of Conduct and Integrity, leaders and employees, in discharging their internal and external duties, shall ensure that there are
        no conflicts of interest with the Company and make any situations or doubts concerning any conflicts of interest known to their
        superiors or the relevant bodies. Additionally, the Related-Party Transactions Policy, which was approved by the Board of Directors
        on November 14, 2019, has determined that, in any situations where conflicts of interest may be involved, the members of the statutory
        bodies shall: (a) state their impediment, as soon as the relevant fact comes to their attention; (b) refrain from taking part in
        any discussion or resolution on the matter; (c) cause the minutes of the meeting to reflect said fact; and (d) withdraw from the
        relevant discussions and resolutions. In addition, if any member of a statutory body having a conflict of interest with the Company
        or a particular interest in the matter under discussion fails to state their impediment, any other member of the relevant body
        having knowledge of the conflict of interest shall report it, and the minutes shall reflect such member's withdrawal from any discussion
        and resolution on the matter. Sabesp&#8217;s Code of Conduct and Integrity and the Corporate Related-party Transactions Policy
        are available on the website of the Company (www.sabesp.com.br/investidores) and of the Brazilian Securities Commission (www.cvm.gov.br).</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">5.2.3 The Company must have conflict of interest management mechanisms for the matters submitted to vote at shareholders&#8217; meeting, so that it&nbsp;&nbsp;can receive&nbsp;&nbsp;and process reports of conflict of interest and annul any votes cast in conflict,&nbsp;&nbsp;even if the process may take place after the meeting.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: center">N</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">The Company does not have
        any conflict of interest management mechanisms for votes of the shareholders&#8217; meeting, but it informs that it does have in
        its Bylaws (Art. 52) a provision requiring any such dispute as may arise among an issuer, shareholders, managers and Advisory Board
        members to be resolved by arbitration before the Market Arbitration Panel, in accordance with the regulations thereof.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0 1.5pt">5.3.1 The bylaws shall specify which transactions
        with related parties are to be approved by the board of directors, excluding from the process any members</P>
        <P STYLE="font: 8pt/8.45pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt">potentially having conflicting interests.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 6.9pt 0.45pt 0 1.5pt; text-align: justify">5.3.2 The board of
        directors shall approve and implement a related-party transactions policy, which shall include, among other rules: (i) a provision
        that, prior to the approval of any specific transactions or transaction contracting guidelines, the board of directors shall request
        that the executive board provide market alternatives to the relevant transaction with related parties, as adjusted by the risk
        factors involved; (ii) a prohibition of any such compensation methods for advisors, consultants or intermediaries as may create
        conflicts of interest with the Company or its managers, shareholders or classes of shareholders; (iii) a prohibition of any loans
        in favor of the controlling shareholder and managers;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.45pt 0 1.5pt; text-align: justify">(iv) the events of related-party
        transactions that are to be based on independent appraisal reports issued without the participation of any party involved in the
        transaction in question, whether it is a bank, attorney, specialized consulting firm or otherwise, using realistic assumptions
        and information signed off by third parties; and (v) that any reorganization involving related parties shall ensure an equitable
        treatment for all shareholders.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 4.75pt 0.5pt 0 1.5pt; text-align: justify">The Company has a Related-Party
        Transactions Policy (&quot;Policy&quot;) in place, which was approved by the Board of Diretors on November 14, 2019, and contemplates
        part of the requirements listed in this section of the Code, as set out in the following items. (i) The Policy provides that any
        such transactions shall be conducted on an arm's length basis and, where that is not possible, that justifications for said transactions
        are presented, including where compensatory payment is needed. The Audit Committee, which is responsible for previously reviewing
        any transactions in excess of R$10 million, may request market alternatives to such transactions, which shall, whenever possible,
        be adjusted by the risk factors involved. Upon review, the Audit Committee shall present to the Board of Directors its conclusions
        on the appropriateness of the Policy and other relevant rules. (ii) Concerning the prohibition of any such compensation methods
        for advisers, consultants or intermediaries as may create conflicts of interest with the Company or its managers, shareholders
        or classes of shareholders, it is important to add that the Policy does not contain any provision specifically on this topic because
        the Company&#8217;s contracts are governed by its Internal Regulations for Bidding and Procurement issued in accordance with the
        provisions of Federal Law No. 13.303/16. (iii) The prohibition of loans in favor of the controlling shareholder or managers is
        set forth in item 3.6 of the Policy; (iv) and (v) As for situations requiring appraisal reports and corporate restructuring, the
        Company is governed by Federal Law No. 6.404/76 and CVM Guiding Opinion No. 35/08, combined with the By-Laws and the Related-Party
        Transactions Policy, as applicable.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 6.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.5pt 0 1.5pt; text-align: justify">5.4.1 The Company shall
        adopt, by decision of the board of directors, a securities trading policy for securities issued thereby, which policy shall, without
        prejudice to the Company&#8217;s compliance with the CVM regulations, provide for controls that enable all trades made to be tracked,
        as well as the investigation and punishment of those responsible on the event of breach of such policy.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 0.5pt 0 1.5pt; text-align: justify">The Company has a Policy
        on the Trading of Securities issued by it. The Self-statement (item 3.3.10 of the Policy) is the control method in place for any
        trades made. With respect to American Depositary Receipts (&#8220;ADRs&#8221;), item 3.3.7 of the Policy provides that any individuals
        covered by the Policy wishing to deal in Sabesp&#8217;s ADRs shall: (a) register themselves with the Company&#8217;s ADR depositary
        bank; (b) carry out their transactions in accordance with the US stock market rules, including, but not limited to, the Securities
        Act of 1933 and the Securities Exchange Act of 1934, as well as said Policy; and (c) carry out their transactions in accordance
        with the Depositary Agreement in force between Sabesp, the Depositary, and the ADR owners and holders. The Policy provides that
        any violation of its provisions and those of Brazilian Securities Commission (&#8220;CVM&#8221;) Instruction No. 358/2002 constitutes
        material breach, for the purposes of article 11, &sect; 3, of Federal Law No. 6,385/1976. Any breaches of the Policy involving
        employees are subject to the rules set forth in the corporate procedure for investigation of cases and determination of penalties.</P></TD></TR>
</TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
<!-- Field: Page; Sequence: 16 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="sbs_logo.gif" ALT="">&nbsp;</P><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 100%; padding-right: 8pt; padding-left: 7.6pt; font: 11pt/8.25pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO - SABESP</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8.8pt Calibri, Helvetica, Sans-Serif; padding-right: 8pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>REPORT ON THE BRAZILIAN CODE OF CORPORATE GOVERNANCE - PUBLICLY-HELD COMPANIES</B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="font: 11pt/8pt Calibri, Helvetica, Sans-Serif; padding-top: 0.1pt; padding-right: 8pt; padding-left: 7.95pt; text-align: center"><FONT STYLE="font-size: 7.5pt"><B>CVM Instruction 480/2009 - Annex 29-A</B></FONT></TD></TR></TABLE><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Starting on: </B>January 1, 2019</P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Fiscal Year Ending on: </B>December 31, 2019 <B></B></P><P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0 33pt 0 1pt"><B>Reference Date: </B>December 31, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt"><B>Approved by the Board of Directors on: </B>July 23, 2020</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P><P STYLE="font: 8pt/9.65pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0.45pt 0 1.5pt; text-align: justify">5.5.1 With a view
        to ensuring greater transparency concerning the use of Company resources, a policy must be drawn up concerning voluntary contributions,
        including those related to political activities, which shall contain clear and objective principles and rules, and be approved
        by the board of directors and implemented by the executive board.</P></TD>
    <TD STYLE="width: 3%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 6.35pt 0 0 1.65pt; text-align: center">P</P></TD>
    <TD STYLE="width: 63%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.55pt; padding-right: 0.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font-size: 8pt; line-height: 110%">The Company adopts a formal donation policy approved by the Board of Directors on January 17, 2019. However, this policy includes part of the requirements recommended by the Code, as explained below. The policy establishes limits and the scope to approve donations. All donations made during the period must be annually reported to the Executive Board. The said policy prohibits donations, directly or indirectly, to political parties and their candidates. In addition, the Company: (i) has a Corporate and Financial Support Counselor approved by the Executive Board; (ii) observes the provisions&nbsp;&nbsp;of State Decree No. 61.700/15; and (iii) has a Code of Conduct and Integrity, as approved by the Board of Directors on June 21st, 2018,&nbsp;&nbsp;&nbsp;which prohibits sponsorship and donations representing a political or personal favor from any professional connected with Sabesp, as well as any donation or use of Sabesp resources (funds, assets, vehicles, equipment, e-mails, corporate network and cellular phones, etc.) in political campaigns intended to support political any parties or candidates, among other practices that are prohibited by specific laws.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/110% Calibri, Helvetica, Sans-Serif; padding-top: 5.65pt; padding-left: 1.5pt"><FONT STYLE="font-size: 8pt; line-height: 110%">5.5.2 The policy must provide that the board of directors shall be the body responsible for approving all disbursements relating to political activities.</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 8pt/110% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0.5pt 0 1.5pt; text-align: justify">5.5.3 The voluntary
        contribution policy for State-controlled companies or companies having relevant, reiterated relationships with the State shall
        prohibit contributions or donations to political parties or related individuals,</P>
        <P STYLE="font: 8pt/8.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 1.5pt; text-align: justify">notwithstanding that they may
        be permitted by law.</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 7.05pt 0 0 1.65pt; text-align: center">S</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P></P>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U></U></B></FONT>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>SIGNATURE&nbsp;</U></B></FONT><FONT size=1>&nbsp;</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">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, in the city S&#227;o Paulo, Brazil. <BR></FONT></DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;July 30, 2020</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<TABLE style="WIDTH: 70%" cellSpacing=0 cellPadding=0>



<TR>

   <TD vAlign=top width="50%" colSpan=3>

   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV></TD></TR>

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

   <TD height=16></TD></TR>

<TR>

   <TD vAlign=top align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Rui de Britto &#193;lvares Affonso</FONT>&nbsp;&nbsp;&nbsp;&nbsp;

   <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>

<TR>

   <TD><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Rui de Britto &#193;lvares Affonso </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Financial Officer and Investor Relations Officer </FONT></DIV></TD>

   <TD></TD></TR></TABLE></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<P>&nbsp;</P>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="'Times New Roman, Times, Serif'">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>

<HR align=left color=#000000 SIZE=2 noShade>

</DIV>

<P></P>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>sbs_logo.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 sbs_logo.gif
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MA*/3ASU. X@=O* V6?]$41"ART_$X=56)WH$+(*'/I"9$[R;$P&YT*8-2W"
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M3)'S..=0!](A8>2$0RP "30Q#VMY#ZW0AISUA/U1>(1P#A#9*1W1#G^  37
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M[LH7XI-2[SJO]%JO]GJO^)JO^KJO_#H^TB !$@ *_>JLTC   -   WNKTD
M .  "1NJ!3L #_"PC5JP #"Q% NF%HNQ&6L1^: .S= ,T: .3D$/TA"RTE D
M&;&Q%@&RJB -3V&RS2 -).L4(/\[LRKK%/APLS6+$<K   4   0P  7P ,_P
ME>H@ 0@P $P[  C@"3F[#Q$+ ?$P 07 M 3P #";$>I@ 0E@L$3; ,J@$:K
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M#0"YDKO!:6O!=SNW!P"R0?L *HL/^/\0O ,@S*8PM ^ -<ZB"E=[R_V+M@"
M ,_PNQ$PMP@0Q=$PM ?0#!9"#Z- M Z -;<[ *\;EOHP#[)K "%<Q 0P"O;0
M$=(@N_L\P0]@RPD "JIP"@]@L!#0OP4PM U0"J8@OE9+ %U,O =K 'JKQWF+
M"O1E"GG; )W0"8Z;MENK#L]\L:-P"J4@MQ9P$47,  &  %7\TR_=LA* Q6=;
MM#VK"H&;M@G=O@&@Q.(<T\T0VFA; !F=$:E@N*AKL P RON #FT]MP8;M!*0
ML^)+ *I@ 7L\U!HLS:5@ 0 ;"LT@Q^HP"A)@ :%0L^H0W1XQS_O@#J9@W*,
MP]T,#19  0%,F[(:00_0, K>+0'9G1%%K KU4,P ^\/YXA''\96J<EKW4B2@
JNLX;@36K4@_HS;01W;&*U-O_#>!@E-X$'N"H.^ 'OD%NRP!CZQ0! 0 [

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
