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
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