Acronyms and abbreviations
ABRASCA | Brazilian Association of Public Companies | IPCC | Intergovernmental Panel on Climate Change |
AICPA | American Institute of Certified Public Accountants | IPO | initial public offerings |
ANBIMA | Brazilian Financial and Capital Markets Association | IR | Integrated Reporting |
AUM | assets under management | ISSB | International Sustainability Standards Board |
BCB | Central Bank of Brazil | ITMO | Internationally Traded Mitigation Outcome |
BMF SA | Brazilian Mercantile & Futures Exchange | LSE | London School of Economics |
CDP | Carbon Disclosure Project | MNE | Multinational Enterprise |
CDSB | Climate Disclosure Standards Boards | NDC | nationally determined contribution |
CVM | Securities and Exchange Commission of Brazil | NFRD | Non-Financial Reporting Directive |
EM | emerging markets | OECD | Organisation for Economic Co-operation and Development |
ESG | environmental, social and governance | OTC | over the counter |
ETS | emission trading system | PBC | public benefit corporation |
EU | European Union | R&D | research and development |
FASB | Financial Accounting Standards Board | ROA | return on assets |
FSB | Financial Stability Board | ROE | return on equity |
GDP | gross domestic product | REIT | Real Estate Investment Trust |
GHG | Greenhouse Gases | SASB | Sustainability Accounting Standards Board |
GRI | Global Reporting Initiative | SEC | Securities and Exchange Commission of the United States |
GSI | Global Sustainability Initiative | SLB | sustainability-linked bonds |
GSSB | Global Sustainability Standards Board | SME | small and medium-sized enterprise |
IAASB | International Auditing and Assurance Standards Board | SPO | secondary public offerings |
IASB | International Accounting Standards Board | TCFD | Task Force on Climate-related Financial Disclosures |
IBOVESPA | The Bovespa Index | TRWG | Technical Readiness Working Group |
IFAC | International Federation of Accountants | TSVCM | Taskforce on Scaling Voluntary Carbon Markets |
IFRS | International Accounting Standards Board | UN | United Nations |
ILO | International Labour Organization | VRF | Value Reporting Foundation |
IOSCO | International Organization of Securities Commissions | WEF | World Economic Forum |
This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.
© OECD 2022
The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.