Brazil consults on sustainability reporting standards based on IFRS S1 and IFRS S2
15 Apr 2024
The Comitê Brasileiro de Pronunciamentos de Sustentabilidade (CBPS), together with the Conselho Federal de Contabilidade (CFC), has published two exposure drafts for sustainability disclosure standards based on the standards of the International Sustainability Standards Board (ISSB). The comment period ends on 13 June 2024.
The exposure drafts are titled CBPS 01 Requisitos Gerais Para Divulgação De Inormações Financeiras Relacionadas À Sustentabilidade ("General Requirements for Disclosure of Sustainability-related Financial Information") and CBPS 02 Divulgações Relacionadas Ao Clima ("Climate-related Disclosures").
Please click to access the exposure drafts via the consultation page on the CBPS website.
