All regulatory content on ESG Minute, in particular the Brazil SBCE tracker and the methodology pages, goes through technical review before it goes live and at every update.
Technical reviewer
Julia Santos, accountant, with a specialization in cryptocurrency taxation from Faculdade Trevisan (Brazil). She is also the responsible editor of ESG Minute (see the Masthead).
What the review checks
- Primary source opened. Each act in the tracker appears only with a link to Brazil’s Official Gazette (DOU), Planalto or gov.br, after the source has been opened and read.
- Date checked. Each row shows the day the source was last checked.
- Status and deadlines. Published, under consultation, planned or overdue. An official deadline that passed with no act found is shown as “Overdue”, never as met.
- Numbers. Figures, dates and references to a law, ordinance or resolution are checked against the official text, not against third-party summaries.
- Accounting and tax reading. When an act deals with accounting, taxation or ancillary obligations, it is read by someone trained in the field.
What the review is not
- It is not legal advice. The reviewer is not a lawyer. To decide your company’s obligations, read the rule and consult a qualified professional.
- It is not an MRV engineering check or an audit of a carbon project.
- When an act needs legal or technical interpretation outside the reviewer’s field, the text says so and links the source without offering an opinion.
A limit we state openly
The person who edits is the person who reviews. To offset that, the review is verifiable by any reader: a primary-source link, the date checked on every row and a public Corrections log. If ESG Minute adds an external reviewer, the name and CV will be published here.
Spotted an error?
Write to contato@b21.digital with the page link and the source showing the correct data. We correct on the page itself, with a note, and aim to do so within 48 business hours of confirming the error.
See also the Editorial independence statement and the Editorial Policy.