Scope
Brazilian banks and financial institutions (by prudential segment)
Brazil · rule
BCB sustainability & climate rules
BCB Resolutions 4,557/2017, 4,945/2021, 139/2021 + CBPS taxonomy
In forceApplies 2021-09-15
Penalties
BCB prudential supervision
Last verified
2026-08-22
In plain language
What this law does
Central-bank rules embedding social, environmental and climate risk into bank risk management, with TCFD-aligned disclosure and the CBPS sustainable taxonomy for classifying green activities.
Core obligations
Risk-management integration; climate disclosure per TCFD pillars; taxonomy-aligned reporting for green finance
Dictionary
Terms defined in this law
- Technical Pronouncements **CBPS 01** (IFRS S1-equivalent) and **CBPS 02** (IFRS S2-equivalent), issued by CBPS, endorsed by CVM (Res. 193/2023)CBPS 01/2023 + 02/2023 (Brazilian ISSB adoption)
- AssuranceCBPS 01/2023 + 02/2023 (Brazilian ISSB adoption)
- Earlier mandatory ESG phase (Res. 244) was **revoked**; current regime as above.CBPS 01/2023 + 02/2023 (Brazilian ISSB adoption)
- Social, environmental and climate risksBCB/CMN climate rules (Resolution BCB No. 139/2021; CMN Res. 4,943/2021 amended by 5,176/2024)
- TCFD-aligned disclosureBCB/CMN climate rules (Resolution BCB No. 139/2021; CMN Res. 4,943/2021 amended by 5,176/2024)
Claims
Claims connected to this source
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