S&P Global Ratings assesses Companhia de Saneamento Básico do Estado de São Paulo's Sustainable Finance Framework as aligned with: Social Bond Principles, ICMA, 2023; Social Loan Principles, LMA/LSTA/APLMA, 2023; Green Bond Principles, ICMA, 2021 (with June 2022 Appendix 1) Green Loan Principles; LMA/LSTA/APLMA, 2023 Sustainability Bond Guidelines ICMA, 2021; and Blue Bond Guidelines, IFC GBF, 2022.