2026 – 2028

 

Reviewed and approved between January and March 2026

Published: April 7, 2026

 

1. Program Overview and Background

Cocam Cia de Café Solúvel e Derivados conducts its operations based on unwavering principles of integrity, honesty, and responsibility. In 2023, this commitment was formalized through the implementation of the Integrity Program, structured around the six pillars recommended by Controladoria-Geral da União (CGU).

This version of the Program results from the review conducted between January and March 2026, with validity through December 2028. The revision incorporates regulatory developments and lessons learned during the 2023–2025 cycle.

 

Period Milestone
2023 Implementation of the Integrity Program.
2024 Document review with mandatory training.
2025 Consolidation of integrity culture.
2026–2028 Current cycle.

 

2. Fundamental Concepts

For the purposes of this Program, the following definitions apply:

Integrity

The quality of being honest and ethical. At Cocam, it involves adherence to high moral standards, transparency in actions, and a culture that values honesty at all hierarchical levels.

 

Compliance

Adherence to laws, regulations, and established standards, ensuring Cocam’s processes and policies align with applicable legislation and ethical principles.

 

Compliance Culture

An organizational environment that promotes voluntary adherence to rules and encourages ethical behavior as an intrinsic value.

 

Stakeholder

Any individual or group that affects or is affected by Cocam’s activities, including employees, suppliers, customers, communities, and regulators.

 

Due Diligence

A process of prior investigation and risk assessment before initiating or renewing business relationships, contracts, or partnerships.

 

3. Legal and Regulatory Framework

The Integrity Program is based on the following regulations, without prejudice to other applicable rules:

 

Regulation Description
Law No. 12,846/2013 (Anti-Corruption Law) Establishes strict administrative and civil liability of legal entities for acts against public administration.
Decree No. 11,129/2022 Regulates the Anti-Corruption Law and defines Integrity Program requirements.
Law No. 13,709/2018 (LGPD) Governs personal data processing, requiring transparency, security, and accountability.
CGU Guidelines Integrity Program guidance for private companies.
Local and Sectoral Rules Labor, environmental, tax, and regulatory laws applicable to Cocam’s operations.

 

4. Program Commitments

For the 2026–2028 period, Cocam reaffirms the following fundamental commitments:

  • Act with integrity and honesty in all actions and decisions.
  • Promote continuous training, provide adequate technology, and maintain qualified personnel for the management of the Program.
  • Foster an environment in which reports of irregularities are encouraged and treated with confidentiality, privacy, and respect.
  • Comply with applicable laws and regulations in all jurisdictions where the company operates.
  • Continuously identify, assess, and mitigate risks related to integrity and compliance.
  • Adopt proportionate corrective measures and hold those involved in violations accountable, when necessary.
  • Ensure transparency with all stakeholders.
  • Monitor changes in legislation and adjust processes whenever necessary.
  • Establish and maintain a policy of regular auditing and monitoring.
  • Regularly communicate the Program's progress to all stakeholders.

 

5. Commitment from Senior Management

The "Tone at the Top" set by leadership is recognized as a critical element for the effectiveness of any Integrity Program. At Cocam, Senior Management:

Exemplary Leadership

Leads by example, demonstrating a visible commitment to the established ethical values and principles, and refusing any conduct that violates the Code of Ethics and Conduct, even when under commercial or performance-based pressure.

Adequate Resources

Allocates the human, financial, and technological resources necessary to effectively implement, operate, and maintain the Integrity Program throughout the 2026–2028 cycle.

Support and Involvement

Actively encourages all employees to comply with compliance policies and procedures, participating in training initiatives and communicating their adherence to the Program.

Periodic Evaluation

Analyzes, at least semi-annually, the Program’s performance indicators, reports received through the Whistleblower Channel, and internal and external audit results, deciding on any necessary measures.

6. Program Pillars

Cocam’s Integrity Program is structured around the six pillars recommended by the Controladoria-Geral da União (CGU):

Pillar Description
1. Commitment and Support from Senior Management Setting the "tone at the top," allocating resources, and ensuring the visibility of leadership’s commitment.
2. Unit Responsible for Implementation An Integrity Committee with autonomy, independence, and a multidisciplinary structure.
3. Profile Analysis and Risk Management Continuous mapping, assessment, and mitigation of integrity and compliance risks.
4. Structuring Rules and Instruments Codes of conduct, policies, procedures, contracts, and control mechanisms.
5. Continuous Monitoring of the Program Performance indicators, audits, periodic reviews, and continuous improvement.
6. Effective Communication with all Parties Training, awareness campaigns, and a whistleblower channel.

 

7. Integrity Committee

The Integrity Committee is the area responsible for the execution, decision-making, monitoring, and constant review of this Program, acting with autonomy and independence from other business units.

 

Composition

Department Representative
Legal Marcos Aurelio de Paula
Quality Assurance Roseani Caseri Pereira
Controller's Office Fernando de Oliveira
Human Resources Jose Domingos Cestari
Senior Management Marcos Murari e Sidnei Beraldi

 

Responsibilities

  • Encourage, promote, and oversee the adoption of guidelines and best governance practices.
  • Foster initiatives aimed at disseminating ethics and integrity throughout the organization.
  • Analyze and deliberate on reports received through the Whistleblower Channel, ensuring a fair and independent investigation.
  • Propose and monitor corrective and disciplinary measures resulting from Program violations.
  • Review the risk matrix and present recommendations to Senior Management whenever significant changes occur in the regulatory environment or business operations, or following a significant incident.

 

Contact: comitedeintegridade@cocam.com.br

 

8. Framework of Rules and Instruments

The core documents that make up the Program's regulatory framework are subject to periodic review and are accessible to all everyone on the Cocam institutional website:

 

Code of Ethics and Conduct (POL-724-003)

Outlines the expected conduct for employees and stakeholders, establishing moral and ethical standards and reflecting organizational values. It covers relations with employees, customers, suppliers, government agencies, the community, and shareholders, requiring compliance with current regulations and international human rights standards.

 

Supplier Code of Conduct (POL-724-005)

Establishes clear guidelines for suppliers and service providers, covering legal compliance, internationally recognized standards, and ethical practices regarding labor, environment, safety, and anti-corruption.

 

Included Principles:

- Privacy and Data Protection

Regulates the processing of personal data for employees, customers, suppliers, and other data subjects, in compliance with the General Data Protection Law (LGPD - Law No. 13,709/2018).

 

- Conflict of Interest

Defines what constitutes a conflict of interest, the disclosure procedures, and applicable management measures, ensuring impartial decisions based on Cocam's best interests.

 

- Gifts, Presents, and Hospitality

Establishes limits and approval procedures for receiving and granting gifts, entertainment, and hospitality, preventing conduct that could be interpreted as bribery or undue advantage.

 

- Interaction with the Public Sector

Defines rules for relationships with public agents and agencies, including bidding processes, obtaining licenses, tax assessments, and legitimate lobbying activities.

 

- Third-Party Due Diligence

 

Regulates the prior investigation of suppliers, service providers, representatives, and business partners, classifying them by risk level and defining the necessary diligence for each case.

 

9. Lines of Defense

The three lines of defense model ensures that integrity risks are managed in a structured and complementary manner:

 

Line of Defense Actors and Responsibilities
1st Line – Operational Management Management and leadership (area representatives). They ensure integrity, leadership, and transparency in daily operations, implementing preventive controls and reporting deviations.
2nd Line – Monitoring and Control Leaders, supervisors, and Compliance/Legal and HR functions. They continuously monitor activities, offer specialized support, and challenge practices that may compromise integrity.
3rd Line – Independent Audit External Audit. Performs independent assessment and advisory regarding the achievement of the Program objectives, validating its effectiveness and issuing technical opinions to Senior Management.

 

10. Whistleblower Channel

 

Cocam’s Whistleblower Channel is operated by a specialized and independent company, ensuring total autonomy from company management:

 

  • Access: https://aloetica.com.br/cocam
  • Availability: 24 hours a day, 7 days a week.
  • Audience: Anyone – internal employees, suppliers, customers, or third parties.
  • Anonymity: Guaranteed to whistleblowers who wish to remain anonymous.
  • Confidentiality: Information is treated with absolute secrecy.
  • Protection: Any form of intimidation or retaliation against the whistleblower is expressly prohibited.
  • Response: Provided after the receipt of the report, analysis, investigation, and necessary findings.

The Ethics Committee is the body responsible for analyzing, investigating, and deliberating on reports received, ensuring a fair and independent investigation of the facts.

 

11. Consequence Rules

The Integrity Program provides for proportionate and fair consequences for violations, considering the gravity of the infraction, recurrence, intent, and the offender's cooperation in investigations.

 

11.1 Violations by Employees

Measure Description
a. Graduation of Sanctions Verbal warning, written warning, and suspension, according to the severity of the conduct.
b. Training Prerequisite Completion of specific training as a condition for reintegration or continued employment.
c. Corrective Actions Access restrictions, review of authority levels, and contract termination without cause.
d. Contract Termination Dismissal for cause, reserved for cases of serious violation or recidivism.

 

11.2 Violations by Third Parties (Suppliers and Service Providers)

Measure Description
a. Formal Warning Formal notification with a deadline to present an appropriate action plan.
b. Review and Audit Execution of a special audit of operations.
c. Temporary Suspension Interruption of supply or services during the investigation.
d. Mandatory Training Compulsory participation in a training program as a condition for continuity.
e. Contractual Fine Application of financial penalties as provided for in the contract.
f. Contract Termination Termination of the contract, with the possibility of legal action for losses and damages.
g. Debarment Prohibition from participating in future selection processes of the Cocam.

 

 

12. Training and Communication

The dissemination of an integrity culture is promoted through continuous training and communication actions structured for the 2026–2028 cycle, starting from onboarding/hiring and including refresher training for all employees.

 

13. 2026–2028 Action Plan

The Integrity Committee has defined the following priority actions for the 2026–2028 cycle:

 

Action Description and Goal
1. Legislative Compliance Maintain active monitoring of regulatory changes and ensure timely updates to processes and internal documents.
2. Ethics & Compliance Training Expand training coverage to reach 100% of employees annually.
3. Investigations, Due Diligence & Audit Improve internal investigation processes and expand due diligence to 100% of high-risk suppliers.
4. Review of Contracts & Policies Incorporate integrity and anti-corruption clauses into 100% of new contracts with suppliers and customers.
5. Data Management & LGPD Consolidate personal data protection practices, including specific training and review of data processing activities.

 

14. Organizational Structure

Cocam’s organizational structure is formalized through the Organizational Chart (ORG-723-001), accessible via the Quality Management System. The Integrity Committee reports directly to Senior Management, ensuring autonomy and independence.

 

15. Program Reviews

The continuous review of Guidelines, Policies, and Procedures is essential for the effectiveness of the Integrity Program. The Program will be reviewed:

  • By the Integrity Committee, with reporting to Senior Management.
  • Whenever relevant changes in applicable legislation occur.
  • Following a significant violation incident.
  • At the end of each three-year cycle (comprehensive review).

 

Version Date and Scope
v. 1.0 January 2023 – Program Implementation.
v. 2.0 January 2024 – Document review and Whistleblower Channel.
v. 3.0 Jan–Mar 2026 – Current review (Effective: 2026–2028).

 

16. Final Provisions

This Integrity Program is binding for all employees, administrators, interns, apprentices, third parties, and others acting on behalf of Cocam, regardless of location or hierarchy.

Questions regarding interpretation should be sent to: comitedeintegridade@cocam.com.br.

 

Non-compliance subjects the offender to the measures in the Consequence Rules (Section 11), without prejudice to civil, labor, and criminal liabilities.

 

 

Cocam Cia de Café Soluvel e Derivados

Canal de Denúncias: https://aloetica.com.br/cocam  |  comitedeintegridade@cocam.com.br  |  +55 11 3066-3260