BRF S A : Transparency Manual

TRANSPARENCY

MANUAL

A WORD FROM OUR LEADERSHIP
CONTENTS
A WORD FROM OUR LEADERSHIP...............................	3
1. ABOUT THIS MANUAL...............................................	5
2. THE BRF ESSENCE: OUR PRINCIPLES,
COMMITMENTS AND PILLARS...............................	10
2.1	Guiding principles: our culture and mindsets...........................	11
3. DOING BUSINESS WITH ETHICS AND INTEGRITY ....	13
3.1	Complying with laws, regulations and standards.....................	14
3.2	Workplace environment: respect and diversity........................	17
3.3	Accounting records: transparent financial reporting...............	20
3.4	Information security: protecting our assets and business......	22
4. TRANSPARENT RELATIONS...................................	24
4.1	Responsible business: preventing risks in business
	relationships...................................................................................	25
4.2	Anti-corruption and anti-bribery: preventing, deterring
	and remediating unlawful practices...........................................	28
4.3	Gifts, hospitality, donations and sponsorship...........................	30
4.4	Shareholders and investors: communications with
	the capital market..........................................................................	33
5. COMMUNICATING AND ENFORCING THE
TRANSPARENCY MANUAL.........................................	34
5.1	Monitoring and reporting misconduct: putting the Manual
	into practice......................................................................................	35
5.2	Transparency Hotline and Committee: where to submit
	and track reports............................................................................	37
5.3	Disciplinary action and response to reports..............................	39
USEFUL INFORMATION...............................................	41
Glossary..................................................................................................	42
Important contact information...........................................................	43

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A WORD FROM OUR LEADERSHIP

A WORD FROM

OUR LEADERSHIP

In fulfilling our mission of supplying tasty and practical food products to millions of people around the world, our more than 90,000 employees interact on a daily basis with approximately 10,000 integrated outgrowers, more than 30,000 suppliers and 250,000 customers in thousands of communities across 130 countries worldwide. This places a great responsibility on everyone at BRF, because just as important as what we do is how we do it.

We are guided and live by the core commitments to Safety, Integrity and Quality that form the BRF Culture. By doing so, we can confidently and proudly say that we are fulfilling our purpose of Making Life Better for people and our planet through transparent, ethical and trust- based relations with our stakeholders, all of whom have prospered and grown alongside BRF over these more than eight decades.

This Transparency Manual-which all employees are required to read, understand and adhere to-contains a set of rules and guidelines to strengthen our business relationships. It serves as a guide for the many decisions we make on a daily basis, and should be referenced whenever in doubt.

Developed as a collaborative, multidisciplinary effort, this Manual refreshes our understanding of guidelines that have been extensively

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A WORD FROM OUR LEADERSHIP

disseminated across our teams over the years. It encourages and ensuresthateachofusinteractsinapositivewaywiththecommunities and the environment where we operate, in full compliance with applicable laws and regulations and our corporate policies.

In the following pages, you will learn about BRF's position on a range of issues which can arise in our day-to-day business activities. We are confident that we can rely on you to observe the guidelines set out in this Manual. In pointing the way and refreshing your understanding of our Essence and how we respond to the risks inherent in our activities, this Transparency Manual is designed to provide an open, honest and above-the-line discussion about how we can make a difference and position BRF as an industry leader for business ethics. I would like to thank all of those who helped to develop this Manual and reiterate how proud I am to belong to an organization that continues to grow in maturity each day. And I invite each of you to join us on this journey.

I hope you find this manual useful.

Lorival Luz

CEO, BRF

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