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ESG in Latin America
Brazil expects growing ESG funding market
All publicly listed companies operating in Brazil will be required to publish annual sustainability and climate related disclosures, starting in 2026, according to proposals made by the ministry of finance and the country’s Securities and Exchange Commission (Comissão de Valores Mobiliários- CVM). The reporting format is expected to be based on the International Financial Reporting Standards Foundation (IFRSF) and on recommendations from a linked body, the International Sustainability Standards Board (ISSB). Finance Minister Fernando Haddad said he hopes reporting “will generate a virtuous cycle of greater transparency and commitment, allowing the possibility of measuring the issue, so there needs to be a global institutional metric”.
