Chapter 08 · Finance, data & evidenceSustainability Language
Specific datapoints
Definition
GHG inventory (Scopes 1/2/3 where applicable), energy consumption, water use, waste; social: employee headcount by gender/race/hierarchy, salary ratios; governance: board diversity %, related-party policies.
References
Brazilkpi
GHG inventory (Scopes 1/2/3 where applicable), energy consumption, water use, waste; social: employee headcount by gender/race/hierarchy, salary ratios; governance: board diversity %, related-party policies.
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.