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Voluntary disclosure

Prepare voluntary sustainability disclosures under CVM Resolution 193

Organize information for Brazilian entities that choose to report using CBPS and ISSB sustainability standards.

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All frameworks

Regulation · Brazil

Official source

Companies that trust us

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Global Factor

Brazilian CVM Resolution 193 provides a framework for sustainability-related financial disclosures based on ISSB standards. Resolution 244, issued in May 2026, revoked the planned mandatory adoption and restored a voluntary regime. Entities that choose to report remain subject to the applicable requirements. Entities that opt in must publish for at least three consecutive financial years. Review Resolution 193 as amended and the CVM notice on Resolution 244.

Voluntary reporters should determine the standards and reporting boundary they will use, assemble governance, risk, strategy and metrics information, and document the decision to report. Check current CVM and CBPS materials before making statements about adoption or compliance.

Prepare environmental data for voluntary reporting

Organize greenhouse-gas and resource-use records to support environmental metrics in ISSB-based reports for Brazilian entities choosing to report.

Confirm the voluntary reporting decision

Record the entity, reporting period and applicable CVM, CBPS and ISSB materials for the chosen approach.

Gather disclosure information

Collect sustainability and climate governance, strategy, risk, metrics and target records.

Document methods and approvals

Trace reported values to source data, document assumptions and retain internal review and approval records.

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Key Features

Environmental inputs for ISSB reports

Bring emissions and resource-use data together as an environmental contribution to the broader sustainability-related financial disclosure process and review.

Coordinate reporting entities and sites

Assign facilities and contributors to the reporting boundary selected by your team, with permissions for each environmental data owner.

All Users

Complex Hierarchies

Unlimited Users

Gather environmental activity records

Collect fuel, electricity, emissions, water, and other relevant information with source documents, units, and periods available for review.

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Integrations

Bulk Import

Task Management

Trace emissions and resource metrics

Link calculated environmental figures to activity records, factors, and methods so reviewers can follow the evidence behind each result.

Updated Factors

Calculation traceability

Quality control

Prepare environmental disclosure inputs

Export traceable tables for voluntary reporting work; your team determines the full ISSB scope, material information, and applicable CVM requirements.

Traceable reports

Discuss reporting data with experts

Work with Manglai specialists on environmental metrics while your sustainability and finance teams decide how to apply current CVM and ISSB rules.

Expert guidance

Protect issuer environmental records

Set permissions for facility and supplier data so contributors can prepare environmental disclosures while sensitive operational records remain controlled.

Security

Data encryption

GDPR Compliance

International standards

Our clients

Success Stories with Manglai

Discover how companies in various sectors are already operating their environmental management with Manglai

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Getting started with measurement has helped us stay ahead of the curve, and it will help us be ready when stricter legislation comes into force.

Jonathan Moral Guerrero

Founder - Café de Finca

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I think it's the best software I've seen. It's simple and intuitive, both for managing your documentation and for verification during audits. If anyone asks me, it's the only one I recommend.

Ainhoa Mendivil

Environmental Technician - SSG

See more clients

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