Brazil
Decree 9.172/2017 (National Emissions Registration System - Sirene)
Related to this, normative instruction 12/2010 stipulates in art 2 that the IBAMA Licensing Board evaluates, in the process of licensing activities capable of emitting greenhouse gases, the measures proposed by the entrepreneur with the objective of mitigating these environmental impacts, in compliance with the commitments assumed by Brazil in the Convention- United Nations Framework on Climate Change. Art 3 states that the Terms of Reference, prepared by IBAMA, to guide the Environmental Impact Studies for the licensing of projects capable of emitting greenhouse gases, include measures to mitigate or compensate for these environmental impacts in line with the National Plan on Climate Change.