Parâmetros para identificação do climate-washing no direito brasileiro: função, fundamentos e distorções da informação climática empresarial

Abstract

This dissertation investigates the legal parameters applicable to the identification, classification, and response to distortions in corporate climate information within the Brazilian business sector. The central hypothesis is that climate-washing can be addressed under Brazilian law through the articulation of an existing normative microsystem, provided it is interpreted in light of common parameters of informational integrity. The primary object of study is therefore the climate information disclosed by companies and the ways in which it may be distorted. To that end, the dissertation first examines the concept and functions of corporate climate information, as well as its main categories. It then analyzes the recurring patterns of distortion identifiable within each informational category, drawing on a bibliographic review, an examination of national and international regulatory frameworks, and a study of paradigmatic cases. On the basis of this analysis, the dissertation proposes the construction of a theoretical-legal typology of transversal parameters capable of guiding the identification of climate-washing in the Brazilian context. The aim is for these parameters to serve as a practical tool for identifying climate-washing and, at the same time, as a reference for raising the quality of corporate climate disclosure in Brazil — constituting, in effect, a proposal for a climate transparency framework for the private sector.