CVM Resolution 244

CVM RESOLUTION NO. 244, OF MAY 29, 2026
Amends CVM Resolution No. 193, of October 20, 2023.

The INTERIM PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION OF BRAZIL – CVM makes public that the Board, in a meeting held on May 27, 2026, based on §§ 3 and 5 of Art. 177 of Law No. 6,404, of December 15, 1976, combined with items II and IV of § 1 of Art. 22 of Law No. 6,385, of December 7, 1976, APPROVED the following Resolution:

Art. 1. Art. 2 and item III of Art. 5 of CVM Resolution No. 193, of October 20, 2023, published in the Official Gazette of the Union (“DOU”) on October 23, 2023, are revoked.

Art. 2. CVM Resolution No. 193, of October 20, 2023, published in the Official Gazette of the Union (“DOU”) on October 23, 2023, shall enter into force with the following wording:

“Art. 1. ……………………….
………………………..............
§ 4. The entity that opts for the preparation and disclosure of financial information related to sustainability must publish them for at least three consecutive fiscal years.
§ 5. The opting entity that decides to stop publishing financial information related to sustainability must inform such decision via a communication to the market, disclosed by the date of filing of the annual financial statements with the CVM of the fiscal year prior to the one in which the entity will not publish the voluntary information.” (NR)

“Art. 3. For the purposes of Art. 1, the entity must explicitly and unreservedly declare adherence to the standards issued by the CBPS and ISSB, as regulated in this Resolution.
Sole Paragraph. Starting January 1, 2027, the open company that opts not to file a sustainability report must justify the option through a communication to the market, disclosed by the date of filing of the annual financial statements with the CVM, describing the reasons of the Administration for its option.” (NR)

“Art. 5. The entities opting for the disclosure of a report on financial information related to sustainability must file the report on financial information related to sustainability through an electronic system available on the CVM’s internet page, observing the following deadlines:
I – in the first fiscal year of filing: on the same date as the delivery of the Reference Form - FRE; and II – from the second fiscal year of filing: within three months counted from the end of the fiscal year or on the same date as the sending of the financial statements, whichever occurs first.” (NR)

Art. 3. The open company that opts to file a sustainability report must do so in accordance with Art. 1 of CVM Resolution No. 193, of October 20, 2023.

Art. 4. This Resolution enters into force on the date of its publication, applying to fiscal years beginning on or after January 1, 2026.

Signed electronically by
João Carlos de Andrade Uzêda Accioly
Interim President