The fundamental pillar of Sustainable Bonds is the commitment to allocate resources to eligible environmental and social projects, whose impacts should be assessed and quantified. In this context, the framework is the document that establishes the obligations that Brazil must fulfill as the issuer of sustainable sovereign bonds. Thus, the Federal Government commits to transparently and responsibly allocate the equivalent amount of net issuance proceeds to eligible expenditure categories that promote sustainability and contribute to mitigating climate change, conserving natural resources, and fostering social development.