EY Brazil: Reference Form and the new ESG inclusions, changes as of 2023 onwards

The changes brought by CVM (Brazilian SEC) Resolution 59 not only reduced the structure and size of the Reference Form, but also included several disclosure points on ESG, which will come into effect from 2023. These changes are in line with the worldwide movement of investor requirements and consumers aware of climate risks and socio-environmental and governance issues. Click on the image to learn more.