The minute
- Above 10,000 tCO2e a year: mandatory emissions reporting
- Above 25,000 tCO2e a year: full compliance, including the allowance market
- Primary agriculture is out of scope; the rollout is phased over roughly five to six years
Why it matters: The duty to measure arrives before the duty to pay, and the inventory built now sets the cost later.
How the SBCE works
Law 15,042/2024 created the Brazilian Emissions Trading System on a cap-and-trade model: the government sets a ceiling and companies trade allowances (CBE) and verified reduction certificates (CRVE) within it.
What to do next year
Build the inventory by site and by process, not only at group level; separate scope 1 from purchased energy; and map internal reductions that could become CRVE. Companies arriving at compliance without a track record pay more to prove their own performance.
Source: Law 15,042/2024.