Mattos Filho

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Brazil ESG for lawyers: enforcement and licensing, ISSB-aligned CVM reporting, SBCE carbon market, supply chain and green claims exposure, consumer law scrutiny and collective litigation
PRACTICE NOTES
Brazil ESG for lawyers: enforcement and licensing, ISSB-aligned CVM reporting, SBCE carbon market, supply chain and green claims exposure, consumer law scrutiny and collective litigation
Executive narrative Brazil’s environmental, social and governance (ESG) framework is best seen as a layered federal–state–municipal enforcement system, with significant real‑economy effects and unusually robust public enforcement and collective litigation routes. In practice, ESG risk commonly materialises through: environmental permitting, embargoes, fines and remediation duties handled by federal and state environmental bodies within the National Environmental System (SISNAMA) public civil actions (ação civil pública) and prosecutor‑led settlements that can advance more quickly than regulatory procedures capital markets disclosure oversight by the Brazilian Securities Commission (CVM), now expressly linked to International Sustainability Standards Board (ISSB)/International Financial Reporting Standards (IFRS) sustainability standards consumer and advertising scrutiny of sustainability claims under the Consumer Defence Code, regulators, and Consumer Protection and Defence Offices (PROCONs) advertising self‑regulation under the supervision of the National Council for Advertising Self‑Regulation (CONAR) Corporate reporting The most notable recent structural change for corporate reporting is CVM Resolution No. 193 (20 October 2023), which
Environment
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