The mandatory nature of carrying out a greenhouse gas (GHG) inventory and emission compensation varies according to legislation and sector of activity. GHG Inventory: Currently in Brazil, the mandatory nature of preparing and publishing the GHG inventory is provided for some categories of companies and specific sectors, especially those listed in certain regulations or seeking specific financing and certifications. With the imminent implementation of the Brazilian Emissions Trading System (SBCE), through PL 25.024/2024, the inventory will become a fundamental requirement for a much larger number of companies, which will need to monitor, report and verify their emissions to participate in the regulated market. In addition, many companies carry out the inventory voluntarily to meet market requirements, investors, sustainability reports (ESG) and to identify reduction opportunities.

Emission compensation is not universally mandatory, but has become an increasingly relevant and valued practice. It is required in specific scenarios, such as: Events: Many events seek to be carbon neutral, requiring compensation for generated emissions. Carbon Neutral Projects and Products: Companies that want to certify their products or operations as carbon neutral need to compensate for residual emissions. Voluntary Targets: Companies with ambitious sustainability or Net Zero targets use compensation as part of their strategy to neutralize emissions that cannot be fully avoided or mitigated internally. Stakeholder Requirements: Investors, clients and consumers are increasingly demanding climate commitments and emission compensation actions from companies. Even when there is no legal obligation, carrying out the inventory and compensating emissions are strategic steps for climate risk management, innovation and positioning your brand in the market.