Compliance

Compliance Program

The CSN Group Compliance Program is integrated into the Company’s corporate governance and strategic management model. The purpose of this framework is to ensure that all activities carried out across the different business segments, by both employees and third parties, comply with applicable laws and corporate values.

Structured around eight pillars, the Compliance Program is guided by the principles and directives established in the CSN Group Code of Conduct.

Code of Conduct

The Code of Conduct formalizes the Company’s commitment to ethics, transparency, and integrity, as well as to the promotion of human rights (including fundamental labor rights) and the rejection of any form of violation of those rights.

To access the Code of Conduct, click here.

Whistleblowing channel CSN

CSN offers several reporting channels, respecting the premise of anonymity, confidentiality and the guarantee of non-retaliation in the treatment of reports, offering to any employee or anyone who reports a possible violation of the Code of Ethics, internal rules and the Anti-Corruption Policy of the Company. Complaints can be made by telephone, e-mail, correspondence and website (www.canalconfidencial.com.br/csn)

Ethics, Integrity and Anti-Corruption Control Audits

CSN maintains a structured set of guidelines and controls aimed at preventing, detecting and remediating corruption risks and ethical misconduct, applicable across all of its operational and administrative units.

As part of this system, the Company conducts periodic audits on the effectiveness of its integrity practices, including verification of compliance with anti-corruption guidelines, the Code of Conduct and related procedures. These audits are carried out based on annual plans that consider risk materiality, operational exposure and control history, and may include both independent internal assessments and third-party reviews, when applicable.

The scope of these audits covers all CSN operations, including industrial units, mining activities, logistics and corporate functions, ensuring consistent coverage of critical processes and areas most exposed to integrity risks. This process includes document analysis, control testing, review of records and interviews with employees and relevant third parties.

In addition, CSN performs regular assessments of adherence to its ethical and integrity standards, monitoring the consistent application of its guidelines across all operations. The results of these assessments are reported to senior management and governance bodies, including recommendations for improvement and structured action plans with defined follow-up.

This continuous audit and monitoring cycle strengthens the Company’s control environment, ensuring the effectiveness of its anti-corruption policies and the consistent application of ethical principles across the organization.

Transparency and Integrity in Institutional Relations

At CSN, we believe that transparency and accountability are essential to building trust-based relationships with society. For this reason, we do not make financial contributions to election campaigns, political parties or candidates, in accordance with brazilian legislation — which prohibits such donations from legal entities (Law No. 13,165/2015).
We also do not allocate resources to lobbying activities, political organizations, trade associations or tax-exempt entities with political-party purposes.
Our commitment is clear: to act ethically, in compliance with the law, and focused on what truly matters — the sustainable development of the country and the communities in which we operate.