Sustainability Policies and Practices for Corporate Governance in Brazil

Acronyms and abbreviations

 

ABRASCA	Brazilian Association of Public Companies	IPCC	Intergovernmental Panel on Climate Change
AICPA	American Institute of Certified Public Accountants	IPO	initial public offerings
ANBIMA	Brazilian Financial and Capital Markets Association	IR	Integrated Reporting
AUM	assets under management	ISSB	International Sustainability Standards Board
BCB	Central Bank of Brazil	ITMO	Internationally Traded Mitigation Outcome
BMF SA	Brazilian Mercantile & Futures Exchange	LSE	London School of Economics
CDP	Carbon Disclosure Project	MNE	Multinational Enterprise
CDSB	Climate Disclosure Standards Boards	NDC	nationally determined contribution
CVM	Securities and Exchange Commission of Brazil	NFRD	Non-Financial Reporting Directive
EM	emerging markets	OECD	Organisation for Economic Co‑operation and Development
ESG	environmental, social and governance	OTC	over the counter
ETS	emission trading system	PBC	public benefit corporation
EU	European Union	R&D	research and development
FASB	Financial Accounting Standards Board	ROA	return on assets
FSB	Financial Stability Board	ROE	return on equity
GDP	gross domestic product	REIT	Real Estate Investment Trust
GHG	Greenhouse Gases	SASB	Sustainability Accounting Standards Board
GRI	Global Reporting Initiative	SEC	Securities and Exchange Commission of the United States
GSI	Global Sustainability Initiative	SLB	sustainability-linked bonds
GSSB	Global Sustainability Standards Board	SME	small and medium-sized enterprise
IAASB	International Auditing and Assurance Standards Board	SPO	secondary public offerings
IASB	International Accounting Standards Board	TCFD	Task Force on Climate‑related Financial Disclosures
IBOVESPA	The Bovespa Index	TRWG	Technical Readiness Working Group
IFAC	International Federation of Accountants	TSVCM	Taskforce on Scaling Voluntary Carbon Markets
IFRS	International Accounting Standards Board	UN	United Nations
ILO	International Labour Organization	VRF	Value Reporting Foundation
IOSCO	International Organization of Securities Commissions	WEF	World Economic Forum