The EPM Corporate Governance Code is the instrument in which the guidelines and practices that are applied in the entity in terms of governance, conduct and disclosure of information are compiled and disclosed. The Corporate Governance Code is a document of valuable significance, since it contains the provisions by which the company is governed in matters of property relations.

EPM and the Municipality of Medellín have traditionally tended to separate the roles in which the activities of both entities intersect and which are mainly summarized as follows: