Cosan S A : CEO Succession Policy

Policies / Standards

Chief Executive Officer

Succession Plan Policy

of Cosan S.A.

Code:	0.01.70.001
Area in	People
Charge:
Issued:	Jan 2024
Classification:	Internal / External

1. INTRODUCTION

1. This document establishes the Chief Executive Officer (CEO) Succession Plan
   ("Plan") of Cosan S.A. ("Company" or "Cosan"), prepared in accordance with Law 6,404/76 ("Brazilian Corporation Law"), best corporate governance practices of the Novo Mercado segment of B3 S.A. - Brasil, Bolsa, Balcão ("B3"), and the general rules issued by the Brazilian Securities and Exchange Commission (CVM) on the matter.
2. Any questions on the provisions of this Plan, applicable regulations issued by the CVM, or other Brazilian or international regulators to which Cosan is subject will be clarified by the Investor Relations Officer.

2. APPLICABILITY AND EFFECTIVENESS

2.1. This Plan will come into force on the date of its approval by the Company's Board of Directors ("Board of Directors") and will remain in force indefinitely, until there is a resolution stating otherwise.

3. DEFINITIONS

3.1. When applying and interpreting the terms and conditions contained herein, the following terms will have the meaning attributed below.

"Dismissal on Request": Occurs when the employee asks his/her employee to terminate his/her employment contract.

"Discharge": Occurs when the employer terminates the employment contract, discharging the employee from his/her job.

"Unplanned Succession": Unpredictable succession, which did not follow the scheduled succession planning. It arises from the dismissal or resignation, death, termination for cause, fortuitous event and force majeure, or temporary or permanent incapacity, which make it impossible to perform the functions inherent in the Chief Executive Officer position.

"Planned Succession": Succession which can be planned or expected, arising from dismissal, reaching of the age limit established by the Company, or retirement of the Chief Executive Officer.

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The circulation or disclosure of this document is restricted to Grupo Cosan's companies and employees.

External disclosure is prohibited, except with the express authorization of Internal Controls.

Policies / Standards

Chief Executive Officer

Succession Plan Policy

of Cosan S.A.

Code:	0.01.70.001
Area in	People
Charge:
Issued:	Jan 2024
Classification:	Internal / External

4. PURPOSE AND SCOPE

1. This Plan aims to define a set of criteria to ensure that the succession process and the nomination for the Company's Chief Executive Officer will be reconciled with:
2. 1. the candidate's suitability;
   2. the technical, managerial and interpersonal skills necessary to perform the functions; and
   3. the guarantee of continuity of the Company's performance and value creation.
3. All decisions made by the Board of Directors involving the Chief Executive Officer's succession will follow applicable legislation and the Company's Bylaws.
4. The Chief Executive Officer position will be occupied by a person chosen from the market, under the terms of this Plan, or by (re)direction from another executive officer of the Company, whose performance is considered satisfactory for the Company.
5. The selection and designation of the Chief Executive Officer require special attention to ensure the formation of an executive board that is in sync with the organization's ethical principles and fundamental values. Our purpose is that the position is occupied by an individual possessing competencies and skills adequate to overcome the challenges inherent in the Company.

5. RESPONSIBILITIES

1. It is the charge of the Statutory People and Nomination Committee ("People Committee") to support the Board of Directors in all matters involving the Chief Executive Officer's succession.
2. The People Committee will have the Human Resources ("HR") area, among others, perform the necessary activities so that recommendations made by the People Committee to the Board of Directors and approved by it are executed under the terms and deadlines approved.
3. It is the charge of the Board of Directors, based on the People Committee's recommendation, to manage and decide on the Chief Executive Officer's succession.

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The circulation or disclosure of this document is restricted to Grupo Cosan's companies and employees.

External disclosure is prohibited, except with the express authorization of Internal Controls.

Policies / Standards

Chief Executive Officer

Succession Plan Policy

of Cosan S.A.

Code:	0.01.70.001
Area in	People
Charge:
Issued:	Jan 2024
Classification:	Internal / External

6. PLANNED SUCCESSION

6.1. The Company may develop the skills and competencies of an executive officer to be presented as an internal candidate to succeed the Chief Executive Officer, or seek in the market a candidate with the adequate profile according to the Company's current scenario and future challenges.

7. UNPLANNED SUCCESSION

7.1. In the event of a vacancy for the Chief Executive Officer position, a new member must be elected at the Board of Directors' meeting following the date of vacancy, which must take place within a maximum of 30 (thirty) days. For the purposes of this item, a vacancy occurs due to dismissal, death, resignation, definitive impediment, disability, or unjustified absence for over 30 (thirty) consecutive days.

8. PENALTIES

8.1. Violations of this Plan will be examined by the Board of Directors, which will adopt the applicable measures, subjecting violators to the penalties provided for in the current legislation.

9. GENERAL PROVISIONS

1. Cases not covered herein will be resolved by the Board of Directors.
2. This Plan will be at the disposal of the executive board and filed at the Company's headquarters.

10. REVISION AND APPROVAL

This document was approved by the Board of Directors on February 20, 2024.

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The circulation or disclosure of this document is restricted to Grupo Cosan's companies and employees.

External disclosure is prohibited, except with the express authorization of Internal Controls.