Sustainability Reports: How to turn regulation into opportunity?
Be prepared for the IFRS S1 and S2 requirements
As of January 1, 2026, the adoption of IFRS S1 (CBPS 01) and IFRS S2 (CBPS 02) standards will be mandatory for publicly traded companies, investment funds, and securitization companies filing with the CVM.
Aligned with the ISSB’s international standards, these rules require clearer and more standardized sustainability reports. More than just a regulatory requirement, this is a strategic opportunity: turn compliance into value creation.
Aligned with the ISSB’s international standards, these rules require clearer and more standardized sustainability reports. More than just a regulatory requirement, this is a strategic opportunity: turn compliance into value creation.
Special material to help your company prepare
Our experts have prepared special material, simple and easy to read, that explains what will change, who needs to adapt now, and what actions are required to comply with the new IFRS S1 (CBPS 01) and IFRS S2 (CBPS 02) standards.
Find out who needs to adapt to this new standard
In our material, we provide details about which sectors will be required to deliver sustainability reports from 2026 onwards and how this submission process should be carried out.
Understand what needs to be done to adapt
This material outlines four essential steps your company should take to ensure competitive advantage and compliance with the new standards.We also share how businesses already producing sustainability reports can adjust to the new requirements.
See how we can support you
Learn more about Forvis Mazars’ services to ensure your compliance with IFRS S1 and S2 standards, and bring more confidence to your adaptation process.
