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Brazil — sustainability library

Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.

2 resources

Regulation en

Brazil: CVM Resolution 193 (ISSB-based sustainability reporting)

CVM rule of October 2023 incorporating IFRS S1 and S2; the planned 2026 mandatory phase for listed companies was revoked by CVM Resolution 244 of 29 May 2026, leaving reporting voluntary.

Comissão de Valores Mobiliários (CVM) · 2023 Official source

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