Chapter 08 · Finance, data & evidenceSustainability Language
Technical Pronouncements **CBPS 01** (IFRS S1-equivalent) and **CBPS 02** (IFRS S2-equivalent), issued by CBPS, endorsed by CVM (Res. 193/2023)
Definition
**voluntary FY2024**, **mandatory from FY2026** for listed companies.
References
Brazildocument
**voluntary FY2024**, **mandatory from FY2026** for listed companies.
BCB sustainability & climate rulesCBPS 01/2023 + 02/2023 (Brazilian ISSB adoption) · verified 2026-08-22
Overview
The overview for this term is being prepared.