European value-chain obligations end in places like São Paulo: the supplier's warehouse, the disposal of IT assets, the documentation of what actually happened to materials. The Scope 3 Brazil Programme exists for companies that need that Brazilian end documented at source — not estimated from a desk in Europe.

This is advisory work. It is not an audit, certification, legal opinion, emissions verification or a guarantee of buyer acceptance — and every deliverable states that boundary.

How the programme is built

  1. Setup. Scope definition, mapping of the Brazilian chain segment, evidence architecture and a baseline file — graded against the SEMM framework.
  2. Twelve months of accompaniment. The evidence file maintained as the operation runs: records collected at origin, gaps registered and closed, monthly visibility.
  3. Annual programme report. What was executed, what is documented, what each record proves and what it does not — written to be read by your committees and, when you choose, by your independent assurance provider.

Why at source

Estimates decay

Desk estimates age the moment the operation changes. Records collected at origin, as events happen, do not need reconstruction a year later.

Buyers ask for proof

Value-chain reporting increasingly meets procurement: the same file answers the CSRD data request and the buyer questionnaire.

Third parties can verify

The programme is built with open doors: every record carries owner, date, scope and source, so independent assurance can test it — that openness is the point.

Who does what — a declared relationship

Villanova ESG advises and documents. Ecobraz operates. Ecobraz is a Brazilian reverse-logistics organisation (collection, sorting, documented disposal of electronics, serving corporate clients since 2011), founded and led by the same principal as Villanova ESG. We state this relationship rather than hide it; neither organisation certifies the other, and reviews touching Ecobraz evidence are disclosed as related-party work.

Questions we hear first

Is this carbon accounting?

No. The programme documents the evidence layer — what happened, with which records — that your carbon accounting and assurance then use. Emissions verification remains an accredited activity.

Can our assurance provider rely on it?

They test it — that is their role. The programme's job is that when they do, the records are findable, owned, dated and consistent.

What does it cost?

Annual scope, case by case, with a written proposal — driven by chain-segment complexity. No price list, by design.

Need the Brazilian end of your chain documented? Describe the segment — we reply with scope options within 1 business day.

Start the scoping conversation →