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October 27, 2023

In Brief: Brazil to mandate ISSB standards; Efrag launches ESRS engagement platform

The latest news in ESG policy and regulation

Brazil is set to incorporate the International Sustainability Standards Board’s disclosure standards — known as IFRS S1 and IFRS S2 — into its regulatory framework. According to an announcement by the International Financial Reporting Standards, the Brazilian finance ministry and the country’s Securities and Exchange Commission will develop a road map to start voluntary disclosure in 2024, and move to mandatory disclosure in 2026.

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