By Ingrid Caetano and Nathália Gabriel, from the RD&I Department. The CONSOLIDATED REPORT and the CONCLUSIVE OPINION on the financial statements must be submitted by November 30 of each year. These documents must be prepared by an independent auditing firm accredited by the Brazilian Securities and Exchange Commission (CVM) and registered with the Ministry of Industry, Foreign Trade and Services, as provided in item II of paragraph 7 of Article 2 of Law No. 8,387 of 1991. Key

Author: Fernanda Rios Soares – Head of ESG at DD&L Introduction Brazil has taken a decisive step toward a green, inclusive, and regenerative economy. With the creation of the Brazilian Sustainable Taxonomy (BST) , the country now has an official system that scientifically, technically, and transparently defines which economic activities can be considered sustainable. Inspired by the European Union’s Green Taxonomy and the recommendations of the International Capital Market As