Chapter 08 · Finance, data & evidenceSustainability Language
Key items
Definition
whether the issuer discloses GHG emissions (and scopes); whether climate factors are integrated into **risk management**; whether the entity has **diversity targets** (board/management — incl. gender and race breakdowns); whether **TCFD** recommendations are followed; whether an **independent audit/assurance** of sustainability information exists; which **ESG indexes/ratings** the company is included in.
References
whether the issuer discloses GHG emissions (and scopes); whether climate factors are integrated into **risk management**; whether the entity has **diversity targets** (board/management — incl. gender and race breakdowns); whether **TCFD** recommendations are followed; whether an **independent audit/assurance** of sustainability information exists; which **ESG indexes/ratings** the company is included in.
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.