Compliance, Ethics, and Transparency

How we work

Ethics, transparency, and integrity are part of Cosan’s culture and are fundamental to all company relationships.

We have a Compliance Program aimed at ensuring that these values are respected by all individuals involved in the Cosan ecosystem.

Our Program is based on 6 pillars, as outlined below:

Top Management Support

Support of the Compliance Program in the following ways:

  • Dedicated structure reporting to the General Counsel;
  • Investments in training and raising awareness;
  • Compliance Committee to discuss strategic matters;
  • Resources for implementation, maintenance and continuous improvement of the Program;
  • Approval of our Code of Conduct and Policies.


“Doing the right thing the right way is the our ethics way of being”

Luis Henrique Guimarães, CEO of Cosan

Code of Conduct and Policies

Our behaviors are guided by our Code of Conduct, which addresses essential pillars for us, serving as a tool that drives ethics and integrity at Cosan.

Our policies are developed aiming at translating our values and principles into tangible actions and guiding the conduct of all the people involved in our organization: employees, suppliers and business partners.

We have policies that guide our day-to-day work on various compliance-related topics. Access all of our Corporate Policies here.

Ethics Channel

We have an Ethics Channel that can be used by you to help us identify illegal acts or attitudes that are against our Code of Conduct and Policies, contributing to the maintenance of a more ethical environment at Cosan:

You can make your report anonymously or identified through our website: or through the toll-free telephone line, 0800 725 0039, available Monday to Saturday from 8:00 am to 8:00 pm.

We value responsibility and honesty in all our actions and that includes full attention and diligence in handling the reports received by the Ethics Channel. We count on your collaboration to maintain integrity as an essential part of our organizational culture.

To learn more about our Ethics Channel, click here.

Training and Communication

Valorizamos o desenvolvimento contínuo das nossas pessoas nos mais diversos temas de compliance. Fazemos isso por meio de uma trilha de conhecimento com treinamentos claros e objetivos, com o apoio de dinâmicas gamificadas em nossos escritórios e em nossos canais de comunicação interna.

We value the continuous development of our people on diverse compliance themes. We do this through a knowledge trail with clear and objective training programs, with the support of game dynamics both at our offices and in our official internal communication channels.


We monitor our Compliance Program by continuously assessing the perfect harmony among all pillars of the Program, identifying points of development points and suggesting improvements.

Third Party Due Diligence

We assess the integrity risk of our business partners through a analysis process of our third parties. We investigate the existence of reputational red flags in our third parties and the involvement of contractors and their managers in corruption, money laundering or misconduct in office.

We use several tools in our Third Party Due Diligence process to ensure its solidity and efficiency. Note that all data sources are legal and follow the strictest legal requirements regarding personal data privacy protection in both Brazil and the location where the data is available.

Code of Conduct

 The Code of Conduct is a powerful tool that drives ethics and integrity in all our commercial relations. It serves as a behavior guide not only for employees, but also for partners, suppliers and third parties.

At Cosan, we believe in the principles that guide our relations, which is why our Code of Conduct addresses the essential pillars ranging from combating corruption, diversity and information security to promotion of transparency in commercial relations.

To learn about all the guidelines in detail, read our complete Code of Conduct here.

We are committed to promoting a culture of integrity and responsibility across all levels of our organization.

100% Transparency Movement

Cosan is a signatory to the UN Global Compact and, in 2023, we signed a letter affirming our commitment to the 100% Transparency Movement, a UN initiative to foster corporate transparency in Brazil, the first of its kind in the country.

Its goal is to encourage and train companies to go beyond their legal obligations, strengthen the transparency and integrity mechanisms at leading companies to make them more resilient and become examples of success for other companies in the country.

Check below our adherence to the goals of the Movement:

TARGET 1 – 100% transparency in the Compliance and Governance structure

Publication on the website of the company’s corporate and compliance structure, with the names of those responsible and their reporting and seniority levels.

Acess the Organizational Chart

TARGET 2 – 100% transparency in interactions with the government

We will consider as relevant interactions only those involving any type of financial transfer directly to government bodies, such as sponsorships, donations and partnerships. We will also consider government events in which our management participates in the exercise of their corporate functions.

Click here to know more