CVM Resolution No. 244 has reframed the debate on sustainability and climate reporting in Brazil. By replacing mandatory reporting with the “Comply or Explain” approach, the standard has made the decision to report an explicit choice of positioning vis-à-vis the...
The latest episode of WayCarbon Talks explores the challenges and opportunities of climate finance in Brazil, in light of two...
In the previous article in this series on IFRS S1 and S2 , we addressed the Governance dimension, focusing on...
On May 20, Banco do Brasil announced the pre-launch of its ESG Advisory Service focused on Municipal Climate Management. The...
Starting in 2027, sustainability reporting in Brazil enters a new phase with the mandatory adoption of IFRS S1 and S2 standards for publicly traded companies. In this...
ICC Brazil and WayCarbon have released a jointly developed report to support the Federal Government in the technical structuring of...
The growing incorporation of sustainability and climate issues into the corporate agenda is transforming not only what companies report, but,...
Several jurisdictions, including Brazil, have been making progress in establishing disclosure standards aimed at improving the consistency and comparability of...
The publication of IFRS S1 and IFRS S2 in June 2023 did not come as a surprise. It consolidates a...
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