{"id":17990,"date":"2023-11-23T18:59:12","date_gmt":"2023-11-23T17:59:12","guid":{"rendered":"https:\/\/www.red-on-line.com\/?p=17990"},"modified":"2025-08-20T15:37:19","modified_gmt":"2025-08-20T13:37:19","slug":"brazilian-companies-required-to-disclose-esg-information-from-2026","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/brazilian-companies-required-to-disclose-esg-information-from-2026\/","title":{"rendered":"Brazilian companies required to disclose ESG information from 2026"},"content":{"rendered":"<div><div>  <p>On 20 October 2023, the Brazilian Securities and Exchange Commission (CVM) published Resolution 193 which introduces requirements for publicly-held companies, investment funds, and securitization companies. As of 1 January 2026, the companies must disclose information on their environmental, social and governance (ESG) impacts according to the International Sustainability Standards Board\u2019s (ISSB) IFRS Sustainability Disclosure Standards. However, companies are encouraged to implement the standards voluntarily as of 2024.<\/p>    <p>Companies must disclose certain information about their ESG impacts and ensure that an audit about the ESG information is carried out by an independent auditor. Furthermore, companies must report ESG information as often as they are required to disclose their financial statements at the end of each fiscal year. The ESG information must be submitted online separately from other financial statements.<\/p>    <p>Companies using the standards voluntarily as of 2024 must notify the market of their intention to incorporate the standards latest by 31 May 2024.<br>Brazil is the first country to adopt the IFRS S1 and IFRS S2 into their legislative framework. The ISSB was created by the IFRS Foundation in 2021 and released the first set of standards in June 2023\u2013 IFRS 1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS 2 (Climate-related Disclosures) \u2013 based on the the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and the standards of the Sustainable Accounting Standards Board (SASB).<\/p>  <\/div><\/div>   <span class=\"separator separator--center separator--gradient separator--md\"><\/span>\n\n\n<h4><span class=\"has-inline-color has-color-5-color\"><strong>EHS regulatory compliance and monitoring \u2013 an expert solution to ensure your organization\u2019s compliance <\/strong><\/span><\/h4>\n\n\n\n<p>Stay ahead of evolving HSE requirements across 300+ jurisdictions, with daily updates curated by our in-house legal experts.<\/p>\n\n\n<div class=\"bttn-align-center\"><a href=\"https:\/\/www.red-on-line.com\/gb\/solutions\/regulatory-compliance-and-monitoring\/\" target=\"_self\" class=\"bttn  bttn--md\"><span class=\"bttn__cont-label-icon\"><span class=\"bttn__label\">Discover Red-on-line\u2019s regulatory compliance and monitoring solution.<\/span><\/span><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>On 20 October 2023, the Brazilian Securities and Exchange Commission (CVM) published Resolution 193 which introduces requirements for publicly-held companies,&hellip;<\/p>\n","protected":false},"author":17,"featured_media":17995,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[678,685],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Brazilian companies required to disclose ESG information from 2026<\/title>\n<meta name=\"description\" content=\"As of 1 January 2026, the 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