Brazilian Taxonomy
Brazilian Sustainable Taxonomy
Guides, references, and educational materials on corporate sustainability and compliance with the Brazilian Sustainable Taxonomy.
Brazilian Sustainable Taxonomy
Classification system that defines which economic activities, assets, and projects contribute to environmental, climate, and social objectives established by Brazilian society.
Included topics:
- Environmental and Climate Objectives
- Economic and Social Objectives
- DNSH Criteria by Industry Code (CNAE)
- Official Notebooks from the Ministry of Finance
Certifying Eligibility
Practical guide to understanding and certifying the eligibility of economic activities according to sustainable taxonomy criteria.
Included topics:
- General Eligibility Criteria
- Substantial Contribution
- Do No Significant Harm (DNSH)
- Minimum Safeguards
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Brazilian Sustainable Taxonomy
Classification system that defines, scientifically and objectively, which economic activities, assets, and projects contribute to environmental, climate, and social objectives established by Brazilian society.
The Brazilian Sustainable Taxonomy is a strategic tool that guides investors and companies in choosing investments that genuinely benefit the planet and society, reducing the risks of "greenwashing" – a practice where companies claim to adopt sustainable measures but do not actually implement them.
According to the International Capital Market Association (ICMA, 2021) definition, the taxonomy establishes criteria and indicators enabling the assessment of whether an activity promotes sustainability and the transition to a green economy.
Taxonomy Benefits:
- Helps Brazil meet its international commitments to reduce greenhouse gas emissions
- Avoids environmental barriers to exports and international investments by dialoguing with taxonomies from other countries
- Responds to the country's environmental and social challenges, aligning with national priority objectives and plans
- Strengthens Brazilian leadership in the transition to a sustainable economy, ensuring greater transparency and credibility in the green financial market
Strategic Objectives
Redirecting public and private financing towards activities with positive impacts aiming for sustainable, inclusive, and regenerative development
Promoting technological development focused on sustainability with increased productivity and competitiveness on sustainable bases
Creating foundations for producing reliable information on sustainable finance flows, stimulating transparency and long-term vision
Environmental and Climate Objectives
Reduction of greenhouse gas emissions and transition to a low-carbon economy
Increasing resilience and reducing vulnerability to climate change impacts
Conservation and recovery of native ecosystems and species
Conservation, management, and sustainable use of soil and forest resources
Protection and sustainable management of water and marine resources
Reduction, reuse, and recycling of waste and materials
Prevention and control of air, water, and soil pollution
Economic and Social Objectives
Generation of quality jobs and improvement of working conditions
Combating inequalities considering racial and gender aspects
Reduction of regional and territorial disparities in the country
Guarantee of rights and expansion of access to basic social services