Reporting Policy

Reports should be handled with respect, good faith, impartiality and attention to the available information. No one should be held responsible solely because a report has been made; the assessment should consider the facts and the right to respond.

• Describe facts, dates, locations and connections to the company objectively.
• Distinguish what you witnessed from information received from others.
• Identify relevant documents or evidence without collecting information unlawfully.
• Avoid disclosing more personal data about other people than necessary.
• Provide a way to contact you if you wish to respond to requests for clarification.

The assessment guidelines are to check the matter's connection to the company, seek necessary clarification and refer it to someone able to review it. People with a potential conflict of interest should be excluded from decisions on the case.

Appropriate measures will depend on the facts, contractual relationships and applicable law. Feedback to the sender may be limited to protect others and the investigation. There is no guarantee of a specific outcome or a single deadline for all reports.

The company prohibits retaliation against anyone who reports in good faith or helps clarify the facts. A lack of supporting evidence does not, by itself, imply bad faith. Deliberately false communications should be assessed with the same care and in light of the law.

The channel uses email, which reveals the sender's address and does not ensure anonymity or absolute confidentiality. Our approach is to restrict access to what is necessary, taking account of investigation requirements and legal obligations.

Use contato@carbontree.com.br with the subject “Ethics Channel — Carbontree”. In situations of immediate risk, also contact the competent authorities. This channel does not replace public emergency services or official channels.