Regulatory disclosure
CBPS 01 / 02
sustainability disclosure for the Brazilian market
Organise data collection, evidence, board governance, and assurance preparation to meet CBPS 01 and CBPS 02 — Brazil's adoption of IFRS S1 and S2.
Context
From the 2026 financial year, institutions covered by CMN Resolution 5,185 and BCB Resolution 435 must disclose sustainability-related financial information under Pronouncements CBPS 01 and CBPS 02.
CBPS 01 and CBPS 02 are Brazil's adoption of the ISSB's IFRS S1 and IFRS S2, approved in September 2024. They cover governance, strategy, risk management, metrics, targets, scenario analysis and climate resilience — and, for the first cohort obliged, under reasonable assurance.
For listed companies generally, CVM Resolution 193 became a voluntary option after CVM 244/26, carrying a minimum commitment of three consecutive financial years.
This requires coordination across finance, sustainability, legal, operations, and the board. Fragmented spreadsheets and email chains cannot sustain this level of rigor and traceability.
Enverium replaces manual processes with a controlled operating layer — from data collection to audit-ready disclosure.
Process
A structured path from data to disclosure
Track every stage of the CBPS reporting process
Dimensions
Explore each dimension of the process
From regulatory obligation to assurance readiness
Contact
Structure your CBPS 01 / 02 disclosure
Tell us which entities, obligations, and reporting deadlines you need to support.
Plan your workflow
Who is the CBPS module for?
Teams organizing sustainability-related financial information under CBPS 01 and CBPS 02, Brazil’s adoption of IFRS S1 and S2. Mandatory status, scope and first reporting period depend on the entity’s classification and applicable regulation.
How do teams contribute?
Sustainability coordinates topics and evidence; finance connects disclosures to the reporting period and boundary; operational teams provide data; governance assigns responsibilities and approves material. The actual allocation should reflect the entity’s structure.
What should we prepare for a demonstration?
Bring your regulatory profile, reporting boundary, available sources, timetable and approval process. Use a disclosure example to discuss collection, outstanding work and traceability.
Does the platform provide assurance?
Enverium organizes data, evidence and reviews to prepare disclosures. An assurance conclusion comes from the independent professional engaged for that work under the applicable requirements.