This excerpt taken from the SBS 6-K filed May 11, 2007.
Sabesp Code of Ethics and Conduct: an important progress
The Code of Ethics and Conduct started being created in 2003, from interviews, meetings with focal groups and survey via Intranet involving 2,400 employees. After the employees, the Social Responsibility Group, the directors and the Presidences validation, the Code was approved on 01/26/2006 by the Board of Directors. And, on the last June, it has been officially submitted to the internal community.
Along the process, aiming at its sustaining, the Sabesp Ethic and Conduct Committee has been created, which is an instance of advisory, deliberative, normative and educative nature, as well as an Accusation Channel, opening space for manifestations about any illegal act or infringement to the Code.