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Brazil Shifts from Mandatory to Voluntary Sustainability Reporting - ESG Today

Brazil’s Securities and Exchange Commission (CVM) announced that it has amended its regulation requiring public companies to publicly provide annual ISSB-aligned sustainability and climate-related disclosures, moving instead to a voluntary sustainability reporting system. Mandatory sustainability reporting was set to next year, on 2026 data. While revoking the mandatory requirements, however, CVM’s updated regulation requires companies […]

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