{"id":22221,"date":"2026-09-29T11:23:09","date_gmt":"2026-09-29T11:23:09","guid":{"rendered":"https:\/\/generationimpact.global\/?p=22221"},"modified":"2026-09-29T11:23:11","modified_gmt":"2026-09-29T11:23:11","slug":"brazil-cvm-sustainability-disclosure-supervision-cbps-ifrs","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/news\/brazil-cvm-sustainability-disclosure-supervision-cbps-ifrs\/","title":{"rendered":"Brazil CVM Progresses Supervision of Sustainability Disclosures Under CBPS Standards"},"content":{"rendered":"\n<p>The Brazilian Securities Commission (CVM) has published a status update on Initiative 2 of its Sustainable Finance Action Plan (PAFS 2025\u20132026), focusing on thematic supervision of corporate sustainability disclosures governed by CBPS 01 and CBPS 02 standards.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Supervision Framework and Implementation Status<\/strong><\/h2>\n<p>Initiative 2 establishes thematic supervision for sustainability-related disclosures across the Brazilian securities market, grounded in standards CBPS 01 and CBPS 02, which align with international standards IFRS S1 and IFRS S2.<\/p>\n<p>Official monitoring documentation indicates that this PAFS 2025\u20132026 deliverable has been classified as partially completed.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Sources<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/www.gov.br\/cvm\/pt-br\/assuntos\/financas-sustentaveis\/monitoramento-de-entregas\/concluidas-parcialmente\/inciativa-2-pafs-2025-2026-concluida_parcialmente.pdf\/view\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">GOV.BR<\/a><\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>Primary reference materials<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/inciativa-2-pafs-2025-2026-concluida_parcialmente.pdf\">GOV.BR<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Brazilian Securities Commission (CVM) has published a status update on Initiative 2 of its Sustainable Finance Action Plan (PAFS 2025\u20132026), focusing on thematic supervision of corporate sustainability disclosures governed by CBPS 01 and CBPS 02 standards. Supervision Framework and Implementation Status Initiative 2 establishes thematic supervision for sustainability-related disclosures across the Brazilian securities market, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":22224,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[20],"tags":[1620,1745,1746,1555,231,135,174],"class_list":["post-22221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-brazil","tag-cbps-01","tag-cbps-02","tag-cvm","tag-ifrs-s1","tag-ifrs-s2","tag-sustainable-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brazil CVM Advances Sustainability Disclosure Supervision<\/title>\n<meta name=\"description\" content=\"Brazil&#039;s CVM 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