Documentation Center
Documentation: Taxonomy, CBPS, PCAF and GRSAC
Documentation on the Brazilian Sustainable Taxonomy, CBPS 01 and CBPS 02 (IFRS S1 and S2) disclosure, PCAF financed emissions, and GRSAC reporting.
Brazilian Sustainable Taxonomy
Classification system, eligibility criteria, and certification of economic activities under the national taxonomy.
AccessCBPS 01 / CBPS 02
Brazil's adoption of IFRS S1 and IFRS S2: mandatory from the 2026 financial year for institutions within the CMN/BCB scope that are publicly held or S1/S2 prudential conglomerate leaders (CMN 5,185 and BCB 435), with the remaining covered institutions from 2028, and voluntary under CVM 193.
AccessPCAF
How companies declare emissions in Indicadores, and how financial institutions use the declarations in Portfolio to calculate financed emissions.
AccessGRSAC
Overview, applicability and tables, evidence management, and review for preparing the report.
AccessIFC reference guides
- IFC: performance standards, scope and decisions
Distinguish standards, guidance, contract and law, then turn risks into testable questions.
- IFC for financial intermediaries: from transaction to monitoring
A proportionate diligence workflow for lenders and financed companies.
- IFC evidence: what a document proves — and what it does not
An original worksheet connecting claims, records, gaps and decisions.
Platform Resources
Learn more about technology and security posture