It expands the integration of ESG (Environmental, Social and Governance) practices in the Brazilian Stock Market, aligning Brazil with the global standards established by the International Sustainability Standards Board (ISSB), a body created by the IFRS Foundation. This resolution details how climate-related risks and opportunities must be reported in the corporations’ inventories to assess the impact of climate change on organisations' operations.
Resolution CVM 193/2023 on fiduciary duties
Summary
Documents
Document
Topics
Beta
About this policy
Year
2023
Most recent update
20/10/2023
Geography
Response areas
Mitigation
Sectors
Economy-wide, Finance
Topics
, ,
Topics mentioned most in this policy Beta
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Group
Topics
Greenhouse gas
Economic sector
Note
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