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In brief

The environmental agency of the state of São Paulo (CETESB) published technical note no. 01/21 in April 2021, providing the applicable methodologies for the measurement and report of emissions of greenhouse gases (GHG) for the parties that are included in the São Paulo Environment Agreement.

More details

The environmental agreement was released by CETESB in November 2019, with 55 companies seeking combined efforts and engagement of the private and public sectors to adopt measures of control involving global climate change. 

Between the actions established by the agreement is the annual report to CETESB regarding the emissions of GHG and the adoption of emission reduction targets during the period of 2020 and 2030. 

In this scenario, CETESB prepared the technical note presenting methodologies to calculate the emissions and issuance of an inventory, both providing technical consistency and methodological unification to the parts, leading to better development of the Environmental Agreement. 

The technical note consists of four sections. The first addresses the main normative and regulatory references at the federal and state levels while the second deals with climate change and market references, which includes green bonds, the environmental, social and governance (ESG) indices, the corporate sustainability index of the capital market (ISE B3) and sectoral accreditations.

Section three includes the presentation of the calculation of GHG emissions and publication of inventories, tools and methodologies, which contains the guidelines of the intergovernmental panel on climate change (IPCC), ISO-14064-1, GHG Protocol, Global Protocol for Community – Scale GHG Emissions (GPC), as well as methodologies and main references that will include organizational and operational limits, selection of calculation methodologies and data collection of GHG activities and emission factors, baseline year, calculation of emissions, appropriate inventory practices and reporting of emissions. Finally, the last section comprises the final considerations, with a summary of the technical note.

Our Environment and Sustainability team is on hand to provide further clarification on the topic.


Renata Amaral is a Partner in Baker McKenzie Sao Paulo office.


Giovani Tomasoni is a Partner in Baker McKenzie São Paulo office.


Alexandre Jabraa is a Senior Associate in Baker McKenzie São Paulo office.

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