<SEC-DOCUMENT>0001292814-21-001656.txt : 20210421
<SEC-HEADER>0001292814-21-001656.hdr.sgml : 20210421
<ACCEPTANCE-DATETIME>20210420184047
ACCESSION NUMBER:		0001292814-21-001656
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210630
FILED AS OF DATE:		20210421
DATE AS OF CHANGE:		20210420

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:		21839052

	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>sbs20210419_6k.htm
<DESCRIPTION>FORM 6-K
<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;April, 2021</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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD>
  <TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR>
</TABLE>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CODE OF CONDUCT AND INTEGRITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>OUR MESSAGE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">To our Customers, Shareholders, Investors, Partners,
Suppliers, Government, the Community and Society:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We Sabesp, its senior management, employees and managers
- are committed to an ethical, transparent and respectful conduct towards people and the environment. For this reason, our Code of Conduct
and Integrity presents the values and principles that guide our actions with various stakeholders.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Sabesp&rsquo;s Senior Management, aware of the society&rsquo;s
evolution in which it operates and its needs and demands, hereby expresses its full approval of this Code and encourages our employees
and partners to adopt its principles aiming at building a better Company and society for everyone.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">It is our duty, without exception, to comply with
the values, principles and conducts set forth in this Code. A crucial part of this commitment to ethical behaviour depends on the active
role performed by each one of us, including the use of the Whistleblowing Channel every time we become aware of an inappropriate or incompatible
conduct. The anonymity, confidentiality and non-retaliation are assured.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We have created an Ethics Committee, linked to the
Board of Directors, which has advisory, executive, deliberative, normative and educational attributions, with the objective of ensuring
constant update and application of this Code.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Channel of Trust (canaldeconfianca@sabesp.com.br)
answers questions concerning the appropriate behaviour in a real day-to-day situation.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&ldquo;In order to do more and better every day,
fulfilling our purpose as utility services provider to the population, always taking into consideration every human being, we work to
ensure an environment free of harassment or embarrassment that embraces diversity, in order to continue to be a Company people are proud
to be part of.&rdquo;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>PRESENTATION</B></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">In our mission of &ldquo;provide sanitation services
and contributing to the improvement the quality of life and the environment&rdquo;, we are socially responsible, committed to legality,
ethics and transparency and operate based on our Vision &ldquo;of being a global benchmark in the provision of water and sanitation services,
in a sustainable, competitive and innovative manner, focused on customers&rdquo;.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We act as agents of sustainable development, using
our economic performance as basis of environmental responsibility to promote the well-being of our employees, the communities where we
operate, and Brazil.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The economic, financial and social sustainability
guidelines strengthen our growth as a company and our commitment to the environment and society.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Code complies with the Code of Ethics of the
State Government (State Decree 60.428/2014), the Novo Mercado Regulation, Federal Law 13.303/2016, State Decree 62.349/16 and anti-corruption
laws.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>2. INTRODUCTION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Ethics is the ideal human conduct and an intrinsic
part of the development of civilization that guides each one of us, human beings, in our decision about what is good and right for us
and for our life our relationships with fellow human beings, aiming at the common good.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Personal ethics and business ethics are inseparable.
The adoption of ethical principles and conducts, including the fight against and intolerance to any and all types of fraud and corruption,
is part of our culture and reflects our organizational identity.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The adoption of the ethical principles and conducts
outlined in this code is essential to ensure that we - senior management (members of the Board of Directors and Executive Board), members
of the Audit Committee, Fiscal Council and Eligibility and Advisory Committee, and employees (employees, interns and apprentices) - act
in an integrated and coherent manner when conducting our relations and business with various stakeholders: customers, shareholders, investors,
suppliers, partners, government, the community and society in general.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>3. OUR GOALS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Be a benchmark of conduct for all our senior management
and employees, regardless of the position or function held, in internal and external relationship with customers, shareholders, investors,
suppliers, partners, third parties, government, the community and society in general.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Strengthen our ethical, legal and transparent behaviour,
based on values incorporated by all of us, for being fair and appropriate, reducing the subjectivity of personal understandings of moral
and ethical principles.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Strengthen our image and the image of our employees
with our stakeholders.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">To be a benchmark in the fight against all forms
of fraud, corruption, bribery and harmful acts to the public administration, especially those provided for in Brazilian and foreign anti-corruption
laws.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4 OUR CODE OF CONDUCT AND INTEGRITY </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Code of Conduct and Integrity is the main guideline
and foundation for sustainable, social, environmental, legal, transparent and ethical management.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Code consists of organizational values, ethical
principles and rules that have been observed throughout Sabesp's existence, which are consolidated in statements that guide and underpin
our relations with our various stakeholders: senior management, employees, customers, shareholders, investors, suppliers, partners, third
parties, government, the community and society in general.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Code is the basis to consolidate and expand the
reputation already built by Sabesp, of a socially responsible Company<B>,</B> and offers subsidies and guidance so that ongoing actions
are improved and new actions are implemented in compliance with the Company&rsquo;s mission and guidelines.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">All of us - senior management and employees - upon
joining the Company, are committed to reading and complying with the ethics and conduct principles provided for in our Code.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Suppliers, partners, third parties and stakeholders
have broad access to our Code on Sabesp&rsquo;s official website.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We - senior management and employees - receive periodical
training on this Code. Moreover, the members of the Board of Directors and the executive officers receive training on the risk management
policy and other matters related to the Company&rsquo;s activities.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4.1. OUR ETHICAL VALUES</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RESPECT FOR SOCIETY AND CUSTOMERS </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Offer quality products and services at appropriate
rates.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RESPECT FOR THE ENVIRONMENT</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Promote sustainable development, education and environmental
awareness, ensuring the protection, preservation and recovery of water resources and the environment, for both present and future generations.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RESPECT FOR PEOPLE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Provide equal opportunities, with respect, acceptance
and opportunity for diversity, as well as professional development. Work to establish relationships of trust and encourage participation
through communication and integration.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>INTEGRITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Act with justice, legality, coherence, transparency,
ethics and honesty in all practices and decisions.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>COMPETENCE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Act with professionalism, promptness, effectiveness,
ensuring the quality of processes, services and products. To value shared knowledge, proactivity, creativity, innovation, simplicity and
flexibility in the pursuit of solutions.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>CITIZENSHIP</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">To act in accordance to the principles of citizenship and responsibility
in promoting the public good. Understand the main role of the Company in the lives of its customers and the whole society.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4.2. OUR ETHICAL PRINCIPLES</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We - Sabesp - are committed to the following ethical
business principles:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Promote a sustainable balance between the social,
economic and environmental levels. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Seek continuous improvement of the quality of
products and services offered, and commitment to results. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Preserve public and private resources, using
them efficiently, effectively and lawfully. </FONT></TD></TR></TABLE>


<!-- 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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Make fair decisions and take actions, promoting
balance and harmony, reconciliating the interests and purposes of Sabesp and its various stakeholders. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Respect the current legislation and fight against
any type of fraud, corruption, bribery and practice of harmful acts to Brazilian and foreign governments and private entities. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Establish trust as a principle of the relationship
between the Company and its various stakeholders. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">7.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Act with transparency in professional relationships,
corporate governance practices and communication with the various stakeholders. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">8.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Act to ensure people management practices that
respect diversity and strengthen motivation, satisfaction and commitment, welcoming and creating opportunities for differences, as a way
of expanding internal views and the capacity for innovation.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 31.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">9.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Strengthen and improve the relationship with
the communities where we directly operate and the society in general.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 49.65pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4.3. OUR ETHICAL CONDUCTS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Based on ethical values and principles, we adopt
the following conducts at Sabesp:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>ENVIRONMENTAL PREVENTION AND PRECAUTION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Develop our activities based on the principles of
environmental prevention and precaution, seeking continuous improvement and not adopting practices that endanger the environment.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>ENVIRONMENTAL EDUCATION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Promote Environmental Education to the various stakeholders
and society in general.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>ENVIRONMENTAL EXCELLENCE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Reach and exceed legal compliance standards, creating
and adding value to the business, as well as actively committed to the environmental recovery processes.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>PRODUCT QUALITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Responsibility with sanitation and health.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>SERVICE QUALITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Timely assistance to our customers&rsquo; requests
and complaints with quality, seeking the resolution to problems reported.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>FAIR AND IMPARTIAL ASSISTANCE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Respect to the diversity of our various stakeholders,
with appropriate communication channels in terms of dimension and functionality, committing to exercise our activities in a fair and impartial
manner, without any kind of favouritism, free of prejudice and any form of fraud, corruption, bribery and practice of harmful acts to
Brazilian and foreign governments and private entities.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>SOCIAL DEVELOPMENT</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Exercise our activities in a legal, ethical and transparent
manner, considering the legitimate interests of our stakeholders and society, improving the life quality of the community, in a planned
and sustainable manner.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RIGHT TO INFORMATION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Ensure the right of access to transparent, clear
and easy-to-understand information, pursuant to the law.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>DIALOGUE CHANNELS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Keep open channels with the press, social media and
the various segments of society.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>SHAREHOLDER AND INVESTOR RELATIONS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Maintain a specific area to ensure accurate and transparent
communication with our shareholders and investors.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>ACCOUNTING RECORDS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Maintain accounting records in a correct, consistent,
accurate, true and complete manner, with as many details and context as possible to ensure the transparency and reliability of our economic
and financial transactions, according to the current legislation and current accounting practices. We make our books available to the
audit firms and the competent inspection and regulatory authorities.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RELATIONS WITH COMPETITORS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We maintain a respectful conduct with our competitors,
complying with the current legislation, establishing our relationship on ethical principles.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>DONATIONS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We - the Company, our employees and senior management
- are prohibited from making any donation or using Sabesp&rsquo;s resources (financial, property, vehicles, equipment, emails, network
and corporate cell phone, among others) in political campaign to help political parties or candidates, among other conducts prohibited
by specific legislation. The aforementioned prohibition applies to the use of Sabesp&rsquo;s resources in campaigns or elections of institutions
and associations in general.</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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>ANTI-CORRUPTION AND ANTI-BRIBERY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We repudiate any practices that may harm public or
private, national or foreign interest, against the principles of public administration, and that jeopardize bidding processes and contracts,
such as:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Frustrate or breach, through adjustment, arrangements or any other means,
the competitive nature of the bidding process; </FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Prevent, disturb or defraud the holding of any bidding process; </FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Ward off or try to deflect a bidder, by means of fraud or by offering
any type of advantage; </FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Defraud the bidding process or contract resulted from it; </FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Create, in a fraudulent or irregular manner, a legal entity to participate
in bidding processes or signing contracts; </FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Illegally obtain improper advantage or benefit from changes or extensions
to contracts executed with the government, without authorization by law, in the bid notices or in the respective contracts;</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Manipulate or defraud the economic and financial balance of contracts
executed with the government.</FONT></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees, suppliers, partners
and third parties will not receive, pay, grant, offer, promise, request, directly or indirectly, any good, property, money, sponsorship,
trip, gratuity, gift, meal, favour, benefit, or any economic or equity advantage to any person, institution or authority, public or private.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4.4. OUR SENIOR MANAGEMENT AND EMPLOYEES</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>NORMATIVE INSTRUMENTS </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees exercise their
roles based on the hierarchical position held, compliance with the organization&rsquo;s normative instructions and legal principles, undertaking
to communicate and ensure the dissemination of knowledge and work instructions.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>HEALTH AND SAFETY AT WORK</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management, employees, suppliers, partners
and third parties are responsible for the health and safety of the organization&rsquo;s employees, by complying with the laws and internal
regulations related to Health and Safety in order to ensure a healthy environment and quality of life for the employees.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RELATIONS WITH EMPLOYEES&rsquo; REPRESENTATIVE
ENTITIES </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We act in such a way that our senior management,
employees, suppliers, third parties and partners are not submitted to restrictions or</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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">embarrassment for participating in entities and associations,
as a way to fully exercise their rights, by helping the personal development and improvement of the workplace environment.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management carry out collective negotiation
processes with responsibility and transparency, based on a healthy dialogue with unions and other entities that represent our employees&rsquo;
expectations.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>DEVELOPMENT AND PROFESSIONAL OPPORTUNITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We act so that our employees have equal opportunities
for professional training, in order to increase the quality of their works and contribute to their professional growth, through a process
based on merit, performance, competence and respect, considering the diversity in a fair and balanced way.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>DISCRIMINATION </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management, employees, suppliers, third
parties and partners are encouraged and instructed to exercise their functions in a professional and respectful way, free from prejudice
based on origin, race, gender, color, sexual orientation, age, religion, or any other form of discrimination. Everyone should take an
active role in fighting prejudice, making the Company&rsquo;s environment a positive influence in all areas of activity, rather than having
a passive attitude towards social injustice.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>MORAL AND SEXUAL HARASSMENT</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We repudiate moral or sexual harassment practices.
Our senior management, employees, suppliers, third parties and partners must perform their roles aiming to eliminate violence and gender
inequality, at its various levels, in order to ensure an environment free from any and all constraints.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RIGHT TO INFORMATION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees must disclose
information that contribute to the quality of work, or institutional information of employees&rsquo; interest.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>CONFIDENTIALITY AND OWNERSHIP OF DATA, INFORMATION
AND PRODUCTS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees have the obligation
to ensure the confidentiality of classified information and protect industrial secrets, computer programs, patents and utility models
owned by the Company, as well as private or confidential data under their responsibility. All data, information and products developed
for the Company by employees, senior management, suppliers and partners are owned by Sabesp.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>USE OF INSIDE INFORMATION </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees, due to their
access to material information, are prohibited from trading Sabesp shares, debentures or securities during the lock-up periods, as well
as sharing material information, which has not yet been disclosed to the public. Material information refers to information that may have
an impact on the quotation of Sabesp&rsquo;s securities.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>USE AND PROTECTION OF ASSETS, EQUIPMENT AND SERVICES</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The assets, equipment, services and means of communication
must be used in a way that does not to disagree with internal guidelines or impair the work&rsquo;s and the Company&rsquo;s interests.
It is prohibited to use:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">assets, services and employees, due to the position
or function held by them, for their own benefit;</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">other Sabesp resources (handouts, computers, printers,
existing equipment or equipment to be created, information, working hours, vehicles, etc.), for their own interests.</LI>

</UL>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">Whenever necessary, Sabesp may inspect and monitor facilities, equipment,
vehicles, computers, e-mails and other means of storage and communication, in compliance with legal provisions and internal rules related
to the matter.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>NEPOTISM </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees are prohibited
from appointing, hiring or maintaining a spouse, partner or relatives up to the third degree, under their direct subordination or with
influence in the hiring, appointment, promotion or any kind of favoritism.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>CONFLICTS OF INTEREST</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees, while performing
their internal and external roles, ensure that there are no conflicts of interests towards the Company. It is prohibited to:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">participate in the purchase or sale of products,
services or works involving companies whose partners or representatives are related by blood or marriage, until the third degree;</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">participate in the purchase or sale of products,
services, and works, as an individual or managing partner of a legal entity;</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">conduct business for their own benefit with suppliers
at the same time that an on-going business is being carried out between Sabesp and the said supplier, whereby you are one of Sabesp&rsquo;s
representatives with the said supplier (for example: request maintenance favours; negotiate the purchase and sale of vehicles;</LI>
<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">negotiate the purchase and sale of properties; obtain loans or carrying out any other business
transaction for their own benefit).</LI>
<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">perform activities that, due to their nature,
are incompatible with the roles of the position held, or that conflicts with Sabesp&rsquo;s business and interests, or that are incompatible
in terms of working hours or jeopardize professional performance.</LI>

</UL>


<!-- Field: Page; Sequence: 10 -->
    <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-top: Black 1pt solid"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE>
    <P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P>
    <!-- Field: /Page -->





<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees have the legal
obligation to inform their superiors, or the competent authorities, of any situations or doubts regarding possible conflicts of interest.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>RECEIVING GIFTS AND GRATUITIES </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees, suppliers, partners
and third parties shall not receive or request favors, compensation, transportation, accommodation, goods, property, services or any economic
advantage or equity. It is prohibited to:</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">accept, suggest, request and receive, directly
or indirectly, gifts, favors or benefits of commercial value from customers, suppliers, partners, third parties and public or private
entities;</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">accept, suggest, request and receive gratuities,
commissions, bribes, payments and financial aid, under any circumstances;</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">receive sponsorships or donations for internal
or external parties and events, under any circumstances. It&rsquo;s allowed to receive gifts of no commercial value, distributed as a
courtesy or publicity during special events or commemorative dates, such as pens, diaries or T-shirts with the company&rsquo;s logo.</LI>

<LI STYLE="margin: 0; text-align: justify; font-family: Verdana, Helvetica, Sans-Serif">any gifts and gratuities received must be formally
refused by mail, returning the gifts and gratuities.</LI>

</UL>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>PARTICIPATION IN EVENTS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management and employees may participate
in events, congresses, seminars and technical visits in Brazil and abroad, which are of Sabesp&rsquo;s strategic or technological interest.
The expenses related to such participation (registration fees, travel, accommodations, food and others) shall not be paid by persons,
companies or entities that may directly or indirectly benefit from or influence any Company act or decision.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>SPONSORSHIPS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Sponsorships are allowed, provided that they are
related to the corporate objectives and do not result in political or personal favours to any professional linked to Sabesp.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 35.45pt; text-indent: -35.45pt"><B>DONATIONS AND VOLUNTARY CONTRIBUTIONS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Only donations with philanthropic, cultural, educational,
social and/or environmental purposes, in accordance with the Company&rsquo;s values and ethical principles, are allowed. Donations of
properties and contributions in cash are not allowed. The donations are aimed to municipal, state or federal public entities or non-profit
organizations. Donations to individuals, political parties and their candidates are not allowed, as established by the Voluntary Donations
and Contributions Corporate Policy.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>IRREGULARITIES INVESTIGATIONS</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our senior management, employees, suppliers, third
parties, partners and other external stakeholders shall immediately inform the Whistleblowing Channel of any irregularity or unlawful
act, fact, data or situation which they are aware of. The content of the claim is investigated according to corporate procedure and must
contain the minimum elements necessary to check the truth of the facts. Anonymity is preserved but unfounded, fraudulent or deceitful
claims may be investigated.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>WHISTLEBLOWER PROTECTION</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">It is forbidden to punish or retaliate, in any way,
the whistleblower or employee who has provided information in good faith to the Whistleblowing Channel or by other means.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>4.5 RELATIONSHIP WITH SUPPLIERS, PARTNERS AND THIRD PARTIES </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>PRODUCTION CHAIN</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We encourage the prevention, care and minimization
of environmental impacts resulting from our production chain, by assessing the quality of our suppliers&rsquo; services and properly monitoring
the execution of the services.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>LEGISLATION AND SOCIAL AND ENVIRONMENTAL RESPONSIBILITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">In our contracting process we clarify the necessary
requirements for all suppliers, partners and third parties to comply with the current legislation and commit to social, environmental
and good governance practices, aiming to positively impact society, especially with the abolition of child and forced labour, and comply
with anti-corruption laws, while collaborating with the achievement of UN&rsquo;s Sustainable Development Goals (SDGs).</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>EQUALITY</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our suppliers, partners and third parties in an equivalent
or similar situation shall receive the same treatment and opportunities, and restrictions are allowed based solely on solid technical
and professional basis.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>TRUST</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">We maintain a relationship of trust with our suppliers,
partners and third parties, based on mutual ethical behaviour.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>5 CONSEQUENCES</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The objective of this Code is to collectively build
awareness and upright behaviours aimed at the collective good. However, if any irregularity or violation of the Code of Conduct and Integrity
occurs, provided that materiality and authorship have been identified, disciplinary measures will be applied to our senior management
and employees, in compliance with the corporate event investigation procedure (PE-AU007), as well as with the rules provided for in the
labour legislation.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">If companies, third parties or partners are involved,
contractual sanctions shall be applied, without prejudice to the other applicable legal measures.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>6 ETHICS COMMITTEE</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Ethics Committee, whose composition is defined
by Resolution of the Executive Board, is responsible for preparing, reviewing and disclosing this Code, ensuring the relevance, update,
dissemination and application of Sabesp&rsquo;s Code of Conduct and Integrity.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Committee:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">analyzes the nature and frequency of violations
to the Code;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">recommends preventive and corrective actions;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">monitors the violation processes, and;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">encourages employees&rsquo; commitment to ethical
and impartial conduct.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>7 COMPLIANCE AREA</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">At Sabesp we have a Risk Management and Compliance
Area that is responsible for establishing the Institutional Compliance Policy, a document that defines guidelines, principles and competences
for the</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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">consolidation of the Integrity Program through the
whole hierarchical levels of the Company.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>8 WHISTLEBLOWING CHANNEL</B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">When we become aware of conduct that is not ethical,
upright or transparent, we use the whistleblowing channel, which is a direct, autonomous and confidential communication channel prepared
to welcome people and receive claims of non-compliance with our Code of Conduct and Integrity. The service is provided by a specialized
contractor that ensures the confidentiality of information and the anonymity of the whistleblower.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">Link: www.contatoseguro.com.br/sabesp.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The records of such misconduct occurrences can be
made by filling out a digital form or calling 0800 900 8001, which are channels made available by Contato Seguro. Otherwise, users can
do it in person or by sending a letter addressed to the Internal Audit Department (Rua Costa Carvalho, 300 - CEP: 05429-900).</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Internal Audit Department is responsible for
processing information, ensuring anonymity and protecting the confidentiality of those involved, aiming to preserve rights and the neutrality
of decisions.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Audit Committee is responsible for monitoring
procedures for investigating violations to the Code of Conduct and Integrity, as well as the events reported through the whistleblowing
channel.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>9 TRUST CHANNEL </B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Channel of Trust is an institutional mechanism
for answering any questions about the application of the Code of Conduct and Integrity on daily situations. This channel aims to inform
our employees on ethical behaviour while conducting Sabesp&rsquo;s business at all levels.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">If you have any questions about the appropriate behaviour
in a real day-to-day situation, send an e-mail the Trust Channel: canaldeconfianca@sabesp.com.br.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Code of Conduct and Integrity is available on
the Corporate Portal, Sabesp&rsquo;s website and on the Transparency Portal. In addition to this, it has been disclosed to our senior
management, employees, suppliers, third parties and partners.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt"></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana, Helvetica, Sans-Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 20%"><IMG SRC="sbs202104196k_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp</P></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">This Code was published in 2006 and updated in 2014,
2018 and on February 25, 2021.</P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>




<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 15; Options: NewSection -->
    <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%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&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;April 19, 2021</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>sbs202104196k_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 sbs202104196k_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !$ #@# 2(  A$! Q$!_\0
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B^A>"_#OAJ>2?2-+BMYY%VM+N9WV_W0S$D#V'%%%% '__V0$!

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