Resolution CVM 193/2023 on fiduciary duties

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<p>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.</p>


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An aim to achieve a quantifiable outcome within a given time-frame, set by an institution such as a national government.

Policy instruments are techniques or tools used by governing authorities to promote certain policies in order to achieve predetermined goals. Put simply, instruments are how a government tries to achieve its goals, with this taxonomy being focused on national policy instruments.

Risk is the potential for adverse consequences resulting from the dynamic interplay between (climate-related) hazards, exposure, and vulnerability of affected human or ecological systems.

Groups  of people who are adversely affected by climate change or the response to it

A set of principles, processes, and practices that build economic and political power to shift from an extractive economy to a regenerative economy.

Renewable energy means all forms of energy produced from renewable sources in a sustainable manner.

Fossil fuel is a generic term for non-renewable energy sources such as coal, fossil gas, and oil (including crude oil, and petroleum products), that can be used for electricity and heat generation. Fossil fuels are hydrocarbons formed from pressurised and heated organic material buried over millions of years.

Molecules in the atmosphere that play a key role in the greenhouse effect by trapping heat radiating from Earth’s surface.

Area of the economy in which actors engage in identical or related activities.

In human systems, the process of adjustment to actual or expected climate change and its effects, in order to moderate harm, increase resilience or exploit beneficial opportunities. In natural systems, the process of adjustment to actual climate change and its effects; human intervention may facilitate adjustment to expected climate change and its effects.

The management and allocation of funds, assets and investments to meet various objectives

Activities that involve planning, designing and building infrastructure, residential, and commercial structures.

Activities of businesses and institutions that provide financial services and products to individuals and organisations.

Resolution CVM 193/2023 on fiduciary duties

Greenhouse gas

Economic sector