Although governance is at the top of the strategic pyramid, the study highlights a structural disconnect. Across Latin America, only 40% of companies have dedicated sustainability leadership.

Governance and ESG risk management are already a priority for 85% of Brazilian companies

 

Our global study surveyed over 250 companies in 18 countries and reveals that, in Brazil, regulation by the CVM and the Central Bank is accelerating ESG maturity in the country. However, it also exposes structural challenges in execution.

Marcelo Conti, Consulting and ESG leader at RSM in Brazil

“The study reinforces a scenario where the demand for compliance is high, but internal delivery capacity is still developing."

"Without defined and dedicated leadership within companies, many end up treating the subject merely from a defensive risk perspective rather than as a business opportunity.”

 Discover our ESG solutions 

Compliance diagnosis with sustainability and climate change standards, including a detailed action plan or technical support for implementing requirements during the preparation of report disclosures.

Gap identification and recommendations to improve environmental, social, and governance practices.

Development of ESG strategies aligned with the company's financial and operational objectives.

Identification of priority topics for stakeholders and their financial impact.

Annual reports and compliance verification with frameworks such as GRI, SASB, and TCFD.

Emissions measurement and support in the transition to a low-carbon economy.

Climate risks assessment and organizational resilience.

Strategies to minimize waste and promote resource reuse.