With the worsening climate crisis, environmental regulations are becoming stricter. Resolution 193/2023 from the Securities and Exchange Commission (CVM), for example, requires companies listed on B3 to publish sustainability reports in 2026, based on 2025 processes. Additionally, the carbon market regulation was recently sanctioned by President Luiz Inácio Lula da Silva (PT), establishing the Brazilian Greenhouse Gas Emissions Trading System (SBCE). The system follows the cap-and-trade model, where the government sets an emissions cap and distributes corresponding permits. The expectation is that around 5,000 companies will join the regulated market in Brazil.
Facing this scenario, Isabela Basso, founder of Zaya, a greentech that develops and simplifies companies’ environmental impact calculations, emphasizes the need to adapt to these regulations. ‘Temperatures are rising, greenhouse gas (GHG) emissions continue to increase, and many companies still aren’t moving as they should. Sustainability should be treated as the highest priority, both for the good of business and the planet,’ she says.
To help organizations adapt to regulations and avoid the risk of financial penalties and loss of market credibility, the expert listed three essential tips for companies to begin their decarbonization journeys through the preparation of their Greenhouse Gas Inventories. Check them out:
- Customize the emissions inventory
A GHG inventory is a company’s emissions diagnosis. It highlights the main sources of emissions, whether direct or indirect, related to the company’s business. Consequently, it also reveals major opportunities and priorities for emission reduction actions.
However, not all emission categories apply to certain companies, creating the need for each to tailor the document to their reality. ‘It’s important to understand what makes sense for your business, customizing the inventory based on actual operations and avoiding irrelevant data,’ advises Isabela.
According to the expert, analyzing existing categories and identifying those truly present in the organization’s daily operations is essential for producing an efficient form. ‘Stationary combustion, which refers to fixed equipment like furnaces and boilers, for example, might not be very significant for your company. This kind of initial ‘cleanup,’ customizing the document according to the emissions profile, simplifies the process and helps focus efforts where it really matters,’ she adds.
- Engage all areas in data collection
Data collection is a process many companies struggle with. Thus, it’s essential to segment responsibilities and raise awareness among each team about the environmental impact of their activities.
‘Logistics, HR, facilities—all areas need to become agents of change within the organization, driving the search for more sustainable solutions,’ points out Zaya’s co-founder. ‘Those responsible for sustainability initiatives need to explain to team members the meaning of the data they’re collecting, showing that these aren’t just numbers but represent the company’s emissions,’ she adds.
The expert also highlights that this awareness promotes a mindset shift, encouraging employees to actively participate. ‘When each team understands its role in the company’s sustainability and decarbonization journey, they start questioning processes, identifying opportunities, and feeling part of the solution spontaneously,’ she emphasizes.
- Monthly monitoring for quick adjustments
Monthly tracking of sustainability reports helps companies quickly detect negative trends. This way, processes can be adjusted continuously and regularly, enabling the identification of emission peaks, analysis of their causes, and implementation of agile corrective measures.
‘Waiting a full year to consolidate data may prevent timely necessary changes, so implementing a continuous approach is indispensable to avoid unpleasant surprises at year-end,’ Isabela highlights.
Beyond 2025
Finally, the expert warns that these tips are not ‘simple trends,’ as sustainability is a practical and ongoing process. ‘In times of greenwashing, it’s common to see companies promoting actions that, in practice, don’t change their environmental impact at all. Real change must be reflected in the numbers. That’s why, at Zaya, we help organizations focus where it matters and generate effective results for the planet and the business,’ she concludes.
