Analysis of the adequacy of Suzano's environmental and accounting practices in relation to Law No. 15.042/2024

Abstract

This study analyzes the economic, environmental, and accounting impacts resulting from Law No. 15,042/2024, which establishes the Brazilian Emissions Trading System (SBCE), focusing on the company Suzano, which operates in a sector intensive in greenhouse gas (GHG) emissions. The objective is to examine the company's environmental and accounting practices related to emissions, focusing on compliance with the requirements of the new legislation. The research adopts a qualitative approach, is exploratory in nature, and is based on bibliographic research and document analysis. Data collection utilized sustainability reports, emissions inventories, and available financial statements. The analysis, conducted using content analysis techniques, organized evidence according to legal provisions. The results indicate that Suzano shows a high degree of initial alignment with the SBCE, especially regarding the measurement and verification of emissions, the use of internationally recognized methodologies, and informational transparency. Between 2020 and 2024, the company recorded a net negative emissions balance and made progress in trading carbon credits in the voluntary market. However, a lack of detailed information on the accounting and tax treatment of these credits was observed, revealing a gap in the integration between sustainability and accounting. It is concluded that Law No. 15.042/2024 contributes to reducing legal uncertainty and promoting greater standardization of environmental information, strengthening corporate governance. The study demonstrates that the analysis of corporate compliance with the new regulatory framework is still underexplored, offering contributions to the debate on environmental accounting and the carbon market in Brazil.