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Draft Resolution on Socio-environmental Responsibility Policy

Brazil Current 2012

In addition to regulating internal procedures for environmental impact assessment and management, the norm stipulates that financial institutions disclose their Socio-environmental Responsibility Policy (PRSA).

Issuer name

Central Bank of Brazil

More information

Issued by the Central Bank of Brazil in hearing no. 041/12 (2012). The norm applies initially to multi-purpose banks, commercial banks, development banks and agencies, investment banks, savings banks and the state-owned Brazilian Economic and Social Development Bank (BNDES), and later for other financial institutions regulated by the Central Bank of Brazil. Moreover, the resolution announced in this same hearing establishes a mandatory reporting framework related to organizations’ Socio-environmental Responsibility Policy (PRSA), as well as independent verification of such a report. Further regulatory developments shall detail reporting and disclosure procedures.

Organizations covered by the instrument

All Companies

Industry scope

Financial Services

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

Climate & GHG emissions

ESG coverage- S (Social)

Product & Services Responsibility

ESG coverage- G (Governance)







South America

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Public law and regulation

Mandatory or voluntary


The geographical scope


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