Brazil becomes the first major economy mandating ISSB IFRS S1/S2 (CVM 193) alongside a national cap-and-trade system (SBCE).
CVM 193 + Law 15.042Swipe Through All 11 Slides →
Brazil's securities regulator (CVM) requires publicly traded companies to publish ISSB-aligned IFRS S1 and S2 sustainability reports starting FY2026.
First Global MandateReasonable Assurance From FY2026
Under Brazil's Sistema Brasileiro de Comércio de Emissões (SBCE), operators emitting >10,000 tCO2e/yr report and >25,000 tCO2e/yr face caps.
10k tCO2e MRV Tier25k tCO2e Compliance Cap
SBCE trades two assets: Brazilian Emission Quotas (CBE allowances) and Certificates of Verified Emission Reduction or Removal (CRVE offsets).
Taxed as Financial AssetsIntegrates High-Integrity Jurisdictional REDD+
While primary agricultural production is exempt from mandatory SBCE caps, landowners can generate CRVE removal credits via reforestation and soil carbon.
Silvopasture & ILPFNo-Till Soil Carbon Sequestration
Brazilian agribusiness, pulp/paper, and food exporters use SBTi FLAG and GHG Protocol Land Sector guidance to separate biogenic removals.
Chave Pantropical Equations0–30 cm Soil Bulk Density
With nearly 90% renewable electricity on Brazil's National Interconnected System (SIN), Location-Based Scope 2 intensity is among the world's lowest.
MCTI Official FactorIdeal for Green H2 & Low-Carbon Steel
Under CVM 193 / IFRS S2, firms must quantify the BRL/USD financial impact of physical climate risks (hydro drought, heat) and carbon pricing on CapEx.
1.5°C vs. 3.0°C ScenariosAsset Exposure Modeling
Combining CAR polygon boundaries with ISO 14044 openLCA/SimaPro product models satisfies both EU EUDR/CBAM importers and CVM 193 auditors.
Polygon + LCA IntegrationZero Post-2020 Deforestation
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CVM 193 / ISSB AlignedTap Below to Launch Modeler