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Notes, analysis and references

Blog Mangue Tech

Climate regulation, carbon inventory, ESG frameworks and carbon markets. Written by the team that defends the number in the audit.

Finance professional reviewing sustainability indicators on screen, representing the report as an instrument of investor relations
Product 9 min

The sustainability report as an asset, not an obligation

With CVM 244, publishing became a choice. That changes who reads the sustainability report and what it has to deliver: navigation, traceability, and an answer to the next question.

Alexandre KelemenAlexandre Kelemen·September 09, 2026
Ler artigo
The B3 stock exchange building in São Paulo, the regulatory reference point of the Brazilian capital market.
Regulation 9 min

CVM 244: the obligation fell away, the risk did not

CVM Resolution 244 made adopting IFRS S1 and S2 voluntary in Brazil. Here is why Mangue still recommends preparing, even with no fixed regulatory deadline, and what changes for the board, the CFO and the ESG director.

Emilia MinieriEmilia MinieriJune 04, 2026
Hand holding a document being processed by an artificial intelligence interface
Product 15 min

How Crab.AI uses artificial intelligence to automate carbon inventories

How Crab.AI extracts data from documents, classifies spend by GHG Protocol category and suggests emission factors with full traceability.

Nicolas DezenaNicolas DezenaMay 07, 2026
GHG Protocol emissions inventory dashboard showing scopes 1, 2 and 3
Frameworks 9 min

GHG Protocol: the emissions inventory guide for 2026

Corporate Standard, Scopes 1-2-3, emission factors and baseline recalculation. No encyclopaedia, with the opinion of people who build inventories every week.

Alexandre KelemenAlexandre KelemenMay 06, 2026
Aerial view of a Brazilian farm with a preserved forest area behind it
Sectors 19 min

ESG in Brazilian agribusiness: regulation, challenges and opportunities

A full picture of the climate regulation reaching Brazilian agribusiness, its emission sources, traceability requirements and green finance opportunities.

Thaís GrossThaís GrossMay 05, 2026
European institutional building representing CSRD regulation
Regulation 18 min

CSRD: a complete guide for Brazilian companies with European operations

The EU Corporate Sustainability Reporting Directive explained: the 12 ESRS standards, double materiality, and what Brazilian companies have to do to meet mandatory European reporting.

Alexandre KelemenAlexandre KelemenMay 05, 2026
Corporate towers and listed-company buildings, the context of CVM regulation
Regulation 16 min

CVM 193 and CVM 244: what changed in sustainability reporting

A full analysis of CVM Resolutions 217/218/219 bringing IFRS S1 and S2 into Brazil, with the implementation timeline, the four pillars of IFRS S2 and a preparation checklist.

Alexandre KelemenAlexandre KelemenMay 03, 2026
Executive reviewing a sustainability report, representing the CDP questionnaire
Frameworks 14 min

CDP: how to answer the questionnaire and improve your score

A practical guide to CDP: the three questionnaires, the D- to A scoring system, gap analysis, a three-cycle improvement strategy and the relationship with SBTi.

Emilia MinieriEmilia MinieriMay 02, 2026
Visual comparison between a chaotic spreadsheet and a modern carbon management dashboard
Product 14 min

Platform vs spreadsheet: why companies are moving carbon management

A comparison of carbon management in spreadsheets and on a dedicated platform: risks, limits and the right moment to migrate.

Alexandre KelemenAlexandre KelemenMay 01, 2026
Corporate financial building with green sustainability features
Sectors 18 min

ESG in financial services: PCAF, IFRS S2, CVM 193 and what changes

How banks, insurers and asset managers are adapting to new requirements on measuring financed emissions, climate reporting and green financial products.

Alexandre KelemenAlexandre KelemenApril 30, 2026
Industrial complex with stacks, representing carbon emissions regulated by the SBCE
Regulation 17 min

SBCE: everything about Brazil's regulated carbon market

A complete guide to the Brazilian Emissions Trading System created by Law 15,042: timeline, participation thresholds, cap-and-trade vs offsetting, and how to prepare.

Alexandre KelemenAlexandre KelemenApril 30, 2026
Value chain diagram showing upstream and downstream emission categories
Inventory 20 min

Scope 3: a practical guide to the GHG Protocol's 15 categories

A detailed map of the GHG Protocol's 15 indirect emission categories, with practical guidance on data collection, emission factors and supplier engagement.

Emilia MinieriEmilia MinieriApril 28, 2026
Wind turbines and solar panels representing science-based decarbonisation targets
Frameworks 17 min

SBTi: how to set science-based reduction targets

A complete guide to the Science Based Targets initiative: validation criteria, near-term vs net-zero targets, sector approaches and a step-by-step to submission.

Emilia MinieriEmilia MinieriApril 28, 2026
Aerial view of the Amazon rainforest at dawn with a green geometric overlay representing satellite monitoring of carbon stocks.
Carbon markets 18 min

REDD+: how carbon offsetting works in the Amazon

Keeping forest standing generates carbon credits. How REDD+ works, who certifies it, what it costs, and why it is the most used credit type in Brazil, without falling into greenwashing.

Alexandre KelemenAlexandre KelemenApril 28, 2026
Steel plant with stacks against a dramatic sunset sky
Sectors 17 min

CBAM and Brazilian industry: the impact on steel, aluminium and cement

A sector analysis of the European CBAM's impact on Brazilian exporters of steel, aluminium and cement, with mitigation strategies and how embedded emissions are calculated.

Thaís GrossThaís GrossApril 25, 2026
Cargo ship at port representing exports subject to CBAM
Regulation 15 min

CBAM: what Brazilian exporters need to know

An analysis of the EU Carbon Border Adjustment Mechanism: products covered, timeline, how embedded emissions are calculated and the direct impact on Brazilian exporters of steel, aluminium and cement.

Thaís GrossThaís GrossApril 25, 2026
Editorial composition showing carbon certificates in translucent layers, with a magnifier over one of them.
Carbon markets 16 min

High-integrity carbon credits: how to choose (and what to avoid)

Not every credit is the same. A practical list of the ICVCM integrity criteria, third-party ratings, and a step-by-step checklist to apply before signing any purchase.

Alexandre KelemenAlexandre KelemenApril 25, 2026
Auditors examining an ESG report with a magnifying glass over charts and data
Product 13 min

What an auditable ESG report actually means

What auditors expect to find in an ESG report, the difference between limited and reasonable assurance, and how to secure full traceability.

Alexandre KelemenAlexandre KelemenApril 24, 2026
Comparative charts of emission factors with Brazilian data
Inventory 16 min

Emission factors in Brazil: MCTI, IPCC and Defra compared

The differences between the main emission factor databases used in Brazil, when to use each one, and how the national grid factor moves over time.

Alexandre KelemenAlexandre KelemenApril 22, 2026
Bank building façade with green glass, representing sustainable finance
Frameworks 16 min

PCAF: how to measure financed emissions in financial services

A complete guide to PCAF: the asset classes covered, the attribution methodology, data quality scores, the Brazil chapter and the link to the Net-Zero Banking Alliance.

Thaís GrossThaís GrossApril 22, 2026
A stack of reports on a white desk against a technical grid background, standing for the IFRS S2 disclosure structure.
Regulation 17 min

IFRS S2: what changes for Brazilian companies

After CVM 244, adopting IFRS S2 became voluntary again in Brazil. Understand the standard, what to report, the expected deadlines, and why continuing to prepare still makes sense without a mandate.

Emilia MinieriEmilia MinieriApril 22, 2026
Aerial view of a soy field beside preserved forest, contrasting agriculture and conservation
Regulation 19 min

EUDR: the European deforestation regulation and Brazilian agribusiness

A complete guide to the EU Deforestation Regulation: the seven commodities covered, environmental due diligence, geolocation traceability and the impact on Brazilian agricultural exporters.

Emilia MinieriEmilia MinieriApril 20, 2026
Modern sustainable building with a green wall and construction cranes
Sectors 16 min

Construction: from the GHG inventory to LEED certification

How builders and developers can measure emissions, obtain green certifications and access sustainable finance in the property market.

Alexandre KelemenAlexandre KelemenApril 18, 2026
Aerial view of tropical forest with a winding river, representing biodiversity and nature
Frameworks 18 min

TNFD: nature- and biodiversity-related financial disclosures

A guide to the TNFD: the LEAP approach, recommended metrics, the relationship with CSRD/ESRS E4, and how agribusiness, mining and energy companies should prepare.

M
Matheus BahiaApril 18, 2026
Three translucent drops at different opacities, standing for offsetting, neutralization and climate contribution.
Frameworks 14 min

Neutralization, offsetting, contribution: the glossary that keeps you out of greenwashing

These words have become regulatory ammunition. Understand the difference between reducing, offsetting, contributing and reaching net zero, before you communicate to the market and before CONAR or the European Commission join the conversation.

M
Matheus BahiaApril 18, 2026
Aerial view of Amazon rainforest with a REDD+ project boundary marked
Carbon markets 18 min

REDD+ carbon credits: how they work and how to choose

How the REDD+ forest carbon credit mechanism works, the certification standards, how to assess integrity, and the Mangue Tech + Carbonext partnership.

Alexandre KelemenAlexandre KelemenApril 15, 2026
Large corporate event with sustainability and carbon offsetting banners
Inventory 14 min

Event emissions inventory: how to measure and offset

How to measure the carbon footprint of a corporate event, identify the main emission sources and offset with certified credits.

Alexandre KelemenAlexandre KelemenApril 08, 2026
Aerial view of industrial cargo at a port, with a map of Europe overlaid, standing for the regulatory impact of CBAM and CSRD.
Regulation 19 min

CSRD and CBAM: what Brazilian exporters need to know

Selling to Europe means reporting emissions and paying a carbon tax at the border. A practical summary of what applies to each profile, with the calendar, sector coverage and the real traps.

Thaís GrossThaís GrossApril 08, 2026
Brazilian city skyline with tropical vegetation, representing sustainable finance
Regulation 17 min

The Brazilian Sustainable Taxonomy: what it is and what changes

What the Brazilian Sustainable Taxonomy is, how it relates to the EU Taxonomy, its technical screening criteria and the impact on access to green finance.

Alexandre KelemenAlexandre KelemenApril 01, 2026
An abstract network of nodes and connections in luminous green, standing for the complexity of value chain emissions (Scope 3).
Inventory 16 min

Scope 3: why 90% of companies get it wrong the first time

The hardest scope in the GHG Protocol is also the most audited. Here are the 7 most common mistakes, how to avoid them, and how to structure value chain data collection without it becoming an operational nightmare.

Emilia MinieriEmilia MinieriMarch 25, 2026
A board of cards pinned to pegboard, standing for the modular structure of the 2026 CDP questionnaire.
Regulation 14 min

CDP 2026: what changed in the questionnaire and the traps to avoid

The 2026 CDP questionnaire merged Climate, Water and Forests into a single platform. Here is what changed, the submission calendar, and the 5 traps that most often sink a score.

Camila AreasCamila AreasMarch 12, 2026
A descending path formed by folded paper, standing for the emission reduction curve aligned with SBTi.
Carbon markets 15 min

SBTi: the new Corporate Net-Zero Standard V2

SBTi has updated the Net-Zero standard. Companies with validated targets must revalidate by 2027. A summary of what changed, the practical impact and a revalidation roadmap.

Alexandre KelemenAlexandre KelemenFebruary 28, 2026
Floating glass panels standing for carbon management dashboards, in clean editorial design.
Frameworks 15 min

How to choose a carbon management platform in 2026

A practical checklist of 12 questions to ask before signing with any emissions management software. Includes criteria for portability, compliance, support, and the contract clauses that make a difference.

Nicolas DezenaNicolas DezenaFebruary 14, 2026

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