In its development, the 2021 Standards of the Global Reporting Initiative (GRI), CVM Resolution No. 59, the metrics of the Sustainability Accounting Standards Board (SASB), and recommendations aligned with the guidelines of the Climate-Related Disclosures (IFRS S2, from the International Financial Reporting Standards S2) were observed. These guidelines were published by the International Sustainability Standards Board (ISSB), which incorporated the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).