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ESG Reporting Experience Value Chain and Reporting Entity: Challenges for IFRS S1 and S2 Reporting With the mentors: Fernanda Claudino - Director of Sustainability, Legal and Risks, Advisor and Board Member of companies, Professor of Sustainability at FGV and FDC. Researcher at USP. and Onara Oliveira de Lima - Sustainability Executive, Coordinator of the Educational WG of CBPS Brazilian Committee of Sustainability Pronouncements.