The action plan begins by contextualizing the Ministry of Finance's Ecological Transformation Plan and describing the Interinstitutional Working Group responsible for this document. In its second section, it presents an overview of sustainable finance in the world, focusing on international commitments. In the third section, national and international taxonomy initiatives are listed. The fourth section presents the strategic, environmental and social objectives intended for the Brazilian tool. International commitments and national legislation specific to the taxonomy are commented on in the fifth section, while the sixth explains which sectors will be covered by the sustainable taxonomy.
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