Chapter 08 · Finance, data & evidenceSustainability Language
Amends Formulário de Referência (Annex C to Res. 80/2022)
Definition
issuers must disclose on a **comply-or-explain** basis across three axes: **E (environmental), S (social), G (governance)**.
References
Brazildisclosure
issuers must disclose on a **comply-or-explain** basis across three axes: **E (environmental), S (social), G (governance)**.
CVM Resolution 59/2021 (amended by Res 193/2023; Res 244)CVM Resolution 59/2021 (Formulário de Referência ESG disclosures) · verified 2026-08-22
Overview
The overview for this term is being prepared.