2026-09-03 | Resolução BCB 586Added · Updated
This Resolution requires financial institutions in Segments 1, 2, 3, and 4 to disclose an annual Social, Environmental and Climate Risks and Opportunities Report (GRSAC Report). The report, due within 90 days of December 31 (180 days for the first report), must include qualitative and quantitative data on social, environmental, and climate risks, presented in specific tables, with S1, S2, and S3 institutions disclosing all tables and S4 institutions a subset. The report must be available on the institution's website and in open data format. Article 15 and the entirety of BCB Resolution No. 139 of September 15, 2021, are revoked, and most provisions take effect on January 1, 2027, with S3 and S4 institutions having until December 31, 2028, for certain disclosures.
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