Central Bank of Brazil SAC guide: PRSAC policy, DRSAC reporting and GRSAC disclosure

Update on September 30, 2026: the Central Bank of Brazil has reshaped the GRSAC Report: BCB Resolution 586/2026 and BCB Normative Instruction (IN) 772/2026, published on September 3, 2026, revoke BCB Resolution 139/2021 and IN BCB 153/2021 and take effect on January 1, 2027. The new GRSAC includes quantitative disclosure: S1 and S2 institutions make their first disclosure in 2028, with December 2027 data, and S3 institutions starting from the December 31, 2028 reference date. In rural credit, CMN Resolution 5,268/2025 now requires a deforestation check (PRODES/INPE, Brazil's official deforestation monitoring) for clearing after July 31, 2019, with a phased start in 2026 and 2027 depending on property size, and, since March 1, 2026, documented and auditable remote sensing monitoring for contracts above 300 hectares.

From 2021 to 2025, the Central Bank of Brazil (BCB) and the National Monetary Council (CMN) consolidated rules that connect policy, risk management and transparency. The goal is to reduce risk, increase market confidence and channel capital to sustainable operations. This guide explains what each pillar requires and shows practical ways to execute with operational efficiency.

PRSAC: Social, Environmental and Climate Responsibility Policy #Link para esta seção

Regulatory basis #Link para esta seção

CMN Resolution 4,945 of 2021 and BCB Resolution 331 of 2023 govern the PRSAC and the actions aimed at ensuring its effectiveness.

In practical terms #Link para esta seção

The PRSAC formalizes the social, environmental and climate guidelines and principles that guide the institution in conducting its business, activities and processes, as well as in its relationship with stakeholders. It defines roles and responsibilities, sets strategic objectives and business opportunities with a positive contribution, and provides for periodic reviews. Senior management must sponsor the policy and monitor, through committees, the actions implemented to ensure its effectiveness.

Business value #Link para esta seção

Stronger governance and reputation, lower exposure to third-party liabilities, and a better-qualified credit and investment pipeline.

SAC: Risk management with standardized reporting #Link para esta seção

Regulatory basis #Link para esta seção

CMN Resolution 4,943 of 2021 and BCB Resolution 265 of 2022 set the rules for managing SAC risks (social, environmental and climate). CMN Resolution 4,944 of 2021 provides additional requirements for SAC risks under the simplified continuous risk management framework. BCB Resolution 151 of 2021 and IN BCB 423 of 2023 govern the submission of information on SAC risks to the BCB (DRSAC).

In practical terms #Link para esta seção

Identify, measure, assess, monitor, report, control and mitigate SAC risks in an integrated way with the other relevant risks the institution incurs. Support the DRSAC with consistent information on the assessment of SAC risks in the institution's exposures in credit operations and securities (TVMs), which the supervisor uses for monitoring purposes.

Business value #Link para esta seção

Early detection of risk events, operational efficiency with a single view of exposure, and smoother dialogue with supervisors and auditors.

Disclosure: From qualitative to quantitative with the GRSAC Report #Link para esta seção

Regulatory basis #Link para esta seção

BCB Resolution 139 of 2021 sets the disclosure rules for the GRSAC Report. IN BCB 153 of 2021 establishes standardized qualitative tables. Both rules are revoked by BCB Resolution 586/2026 and IN BCB 772/2026, effective January 1, 2027 (see the update at the beginning of this guide). Public Consultation 100 of 2024 proposes adding quantitative tables that will enable comparability.

In practical terms #Link para esta seção

The GRSAC aims to provide greater transparency, consistency and comparability of the qualitative and, in the future, quantitative information disclosed by institutions. This calls for unified taxonomies, glossaries and data governance shared among Risk, Sustainability, Investor Relations and Controllership.

Business value #Link para esta seção

Less information asymmetry when raising funds, differentiation through auditable data, and faster due diligence.

Rural credit: Social and environmental criteria in the MCR #Link para esta seção

Regulatory basis #Link para esta seção

BCB Resolution 140 of 2021 establishes social, environmental and climate impediments in the Rural Credit Manual (MCR). CMN Resolution 5,193 of 2024 incorporates updates.

In practical terms #Link para esta seção

Rural credit grants undergo social, environmental and climate compliance checks with objective impediments, supporting documentation and continuous monitoring of the beneficiary.

Business value #Link para esta seção

Lower regulatory and credit risk in the rural portfolio, a better-qualified portfolio, and access to credit lines with better terms.

Practical challenges for companies of all sizes #Link para esta seção

• Data and historical series that are still scarce or fragmented make it hard to quantify risks and set targets.
• Climate models with insufficient granularity reduce actionability for physical and transition risk.
• Governance and responsibilities that are scattered create rework and inconsistencies across areas.
• Value chains with thousands of CNPJs (Brazilian company registration numbers) require continuous monitoring, not just onboarding.
• SMEs and cooperatives face disproportionate compliance costs without standardization and ready-to-use data.

Priorities to accelerate with robustness and impact #Link para esta seção

• Standardize taxonomies and the data dictionary.
• Unify evidence and audit trails that support PRSAC, DRSAC and GRSAC.
• Structure scenarios and stress tests that feed targets and transition plans.
• Connect supervision, transparency and rural credit with reliable data in a single flow.

Quick glossary. PRSAC, DRSAC and GRSAC #Link para esta seção

PRSAC #Link para esta seção

Social, Environmental and Climate Responsibility Policy that guides the institution's conduct, with governance and accountability requirements.

DRSAC #Link para esta seção

Statement of Social, Environmental and Climate Risks sent to the Central Bank for supervision.

GRSAC #Link para esta seção

Public report on the management of social, environmental and climate risks, with a roadmap for including quantitative information.

Market voice: Central Bank of Brazil specialist Kathleen Krause #Link para esta seção

"As part of the Central Bank's public commitments under Agenda BC# (abre em nova aba), sustainability-related actions involving regulation and supervision have been gaining more and more traction and are priorities for the institution. Despite the current difficulties regulated institutions face in obtaining, recording and effectively using data to properly address social, environmental and climate risks, we believe it is essential to keep improving the requirements. Brazil already has a pioneering, cutting-edge regulatory framework, and we intend to keep Brazil's leadership moving forward, especially regarding disclosure requirements, which reduce information asymmetry and improve market discipline, while also contributing to the development of important products for a responsible and sustainable transition to a low-carbon market."

How ESGreen helps the market #Link para esta seção

Execution only scales when the right data is ready, centralized and auditable. ESGreen offers technology to automate regulatory monitoring and operationalize social, environmental and climate risk management, with ESG data concentrated in a single place.

• Lookups across more than seventy public databases
• ESGreen Score by CNPJ with critical signals and actionable reports that standardize qualification criteria.
• Continuous monitoring and alerts that anticipate risks and opportunities throughout the relationship.
• A single dashboard and APIs to integrate with internal systems.
• Proven traction with cooperatives and companies that use the platform in procurement, supplier management and compliance.

Want to raise the level of monitoring and drive the social, environmental and climate risk management cycle forward? Request an ESGreen demo and see in practice how to centralize ESG data, automate regulatory tracking and support ESG management. Talk to our experts.