Brazil Mandatory Climate Reporting

Brazil Ministry of Finance and Comissão de Valores Mobiliários

In October 2023, Brazil announced that the new International Sustainability Standards Board’s (ISSB) IFRS S1 and S2 Disclosures will be incorporated into the Brazilian regulatory framework. Mandates begin on 1 January 2026.

• Short Name: CVM
• Region: Brazil
• Status: Mandatory (in process)
• Organizations Affected: Publicly traded companies in Brazil
• Source Link