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PTInterview: the role of technology in the new phase of the climate and sustainability agenda
Corporate sustainability has gone through several phases in recent years, migrating from a parallel area focused on reputation to a decisive vector in business strategy. The publication of IFRS S1 and S2 standards in 2023 marked a turning point toward a more pragmatic phase, bringing the rigor of financial accounting to the agenda.
With this approach, the topic has firmly entered the radar of CFOs and boards of directors, accompanied by the demand for greater accuracy and governance in the management of climate data and ESG indicators. In this new phase, technology is no longer just an administrative support but has become a promoter of compliance and operational efficiency.
To further the discussion, we spoke with our experts: João Paulo Freitas (Head of Technology) and Beatriz Reis (Digital Product Sales Manager), who reflected on the role of innovations such as Artificial Intelligence, IoT sensors, and integrated platforms as accelerators of the agenda. Check out the key insights below.
1. Corporate sustainability has gone through several phases in recent years. The most recent phase is more pragmatic and results-oriented, marked by a closer alignment with the financial agenda. What is the role of technology in this new context?
BR – In this new phase, companies are expected to frame their sustainability initiatives from a financial materiality perspective, linking them to operational efficiency, risk mitigation, cost of capital, and long-term value creation. Technology becomes indispensable in view of the need to consolidate large volumes of data, ensure the quality and traceability of information, model climate risk scenarios and their financial impacts, analyze effects on the value chain, support investment decisions, and ensure governance and auditability throughout the process.
2. Starting in 2027, reporting in accordance with IFRS standards will be mandatory for publicly traded companies in Brazil. How can digital platforms contribute to this process?
BR – With this requirement, the rigor demanded for financial accounting is beginning to be expected in relation to sustainability information. In this context, digital platforms play an essential role in connecting sustainability metrics and financial statements, structuring data governance, and ensuring traceability for reasonable assurance processes, for example.
In addition, technology expands analytical capabilities in terms of continuous monitoring of goals and indicators and scenario projections. Companies that rely on digital platforms will not only be more structurally prepared to comply with regulation, but will also build a solid foundation for more robust strategic decisions and greater credibility for investors.
JP – Additionally, these platforms enable historical analysis and integration with internal risk and finance systems, bringing more agility and transparency to the process. In our case, we developed the WayCarbon Ecosystem platform precisely to organize these flows, always focusing on the quality and accuracy required for external audits and company indicators, supporting our clients throughout this journey.
3. As part of these changes, we saw that the annual emissions inventory model had become obsolete. What is the ideal frequency for monitoring a company’s GHG emissions? And for monitoring climate risks?
The GHG emissions inventory can be an important management tool, capable of highlighting inefficiencies and opportunities directly linked to operating costs. However, these opportunities only materialize when companies treat emissions as a management indicator, which requires continuous monitoring, ideally on a monthly basis. This monitoring allows companies to track targets, adjust decarbonization plans, and integrate climate indicators into the organization’s operational and financial KPIs. As many companies still face challenges in obtaining data at this frequency, the importance of system integration and the use of artificial intelligence to improve data quality is growing.
In the case of climate risks, it is essential to incorporate them into the corporate risk matrix and take control and adaptation measures that reduce potential impacts. Although the physical risk of an asset does not change from month to month, several variables associated with risk need to be monitored continuously, such as climate scenario updates, regulatory changes, technological developments, supply chain exposure, and the asset’s own adaptive capacity.
4. With sustainability data being crucial for audits and investors, how are companies ensuring the integrity and security of this data?
JP – The security pillar must always be treated with high relevance, especially as the importance of data has been growing for audits, investors, and regulatory bodies. In this context, ensuring integrity has become as crucial as the content itself. Companies have adopted practices such as formal data governance, access controls, audit trails, and automated validations to avoid inconsistencies and ensure reliability. In addition, integrations via APIs reduce the risk of manual manipulation, while security solutions such as end-to-end encryption, environment segregation, and continuous monitoring strengthen protection against fraud and leaks. Standardizing this data on single platforms also helps minimize rework and increase stakeholder confidence in the processes and information provided.
5. Can we say that Artificial Intelligence will be a growth driver for this agenda?
JP – Without a doubt, AI is already one of the biggest growth drivers for this agenda. It speeds up analyses that were previously manual, improves climate scenario forecasting, automates complex calculations, and enables continuous monitoring of targets and indicators. In addition, advanced models help identify emerging risks, optimize operations, and generate insights that support strategic decisions. I believe the trend is for AI to enable the sustainability area to take on a much more strategic role, directly influencing planning and investments.
6. Besides AI, what other trends or technological advances do you believe could impact the sustainability and climate agenda this year and in the coming years?
JP – I have been following the advances in IoT sensors and real-time monitoring systems for quite some time, and I believe that this front will see significant growth in the coming years. These technologies allow for continuous monitoring of emissions, energy efficiency, environmental quality, and resource use, bringing more accuracy to inventories, reducing operational errors, and accelerating corrective actions.
The evolution of climate modeling platforms and predictive analytics should also gain relevance, supporting companies in scenario simulation, physical risk assessment, and climate adaptation planning with greater technical rigor. Finally, I highlight the trend toward integrated ESG platforms, which consolidate data, automate calculations and regulatory deliveries, and strengthen governance, which is essential in light of new global reporting and compliance requirements. The combination of these technologies expands companies’ ability to make data-driven decisions, increase efficiency, and anticipate risks, strengthening the entire sustainability journey.
