How to Build the Legal Requirements Matrix from the CNAE

The legal requirements matrix is an essential tool to ensure that an organization complies with the legal requirements applicable to its activities. In the Brazilian context, this compliance is often determined by the National Classification of Economic Activities (CNAE), which classifies economic activities into specific sectors. Developing a legal requirements matrix from the CNAE requires a clear understanding of the company's activities and the relevant standards.

Identifying the Company's CNAE

The first step in building the legal requirements matrix is to identify the CNAE that best describes your company's activities. The CNAE is a classification system that organizes economic activities into specific categories. For example, a food industry may have a different CNAE from a construction company. Choosing the correct CNAE is crucial as it determines which regulations apply to your operation.

To determine the correct CNAE, consult the company's registration with the Federal Revenue or the company's incorporation documents. You can access the complete CNAE table on the IBGE website, which can be useful for verifying if the classification is up-to-date and correct.

Surveying Legal Requirements

After identifying the CNAE, the next step is to survey the applicable legal requirements. This includes laws, decrees, regulatory standards (NRs), CONAMA resolutions, among others. Legislation may vary according to the state or municipality, so it is important to consider local requirements in addition to federal ones.

Some examples of relevant standards include:

• NR-12: Applicable to companies that use machinery and equipment, ensuring safety in the workplace.
• CONAMA 430/2011: Addresses the control and discharge of liquid effluents.
• Law No. 14,785/2023: Related to the use and commercialization of pesticides, important for companies in the agricultural sector.

Developing the Legal Requirements Matrix

With the legal requirements identified, it's time to develop the matrix. An effective legal requirements matrix should include the following information:

1. Requirement Identification: Description of the specific legal requirement.
2. Requirement Source: Identify the origin of the requirement, such as specific legislation, technical standard, or other regulatory document.
3. Applicability: Determine if the requirement is applicable to your operation based on the CNAE and the company's activities.
4. Responsible Party: Designate the team or person responsible for compliance with the requirement.
5. Review Date: Establish a schedule for reviewing and updating the matrix.

A practical example: a dairy manufacturing industry with a specific CNAE should include in the matrix requirements such as good manufacturing practices (GMP) and food safety standards, in addition to applicable labor standards.

Implementation and Monitoring

After drafting the matrix, it is essential to implement a monitoring system to ensure that all legal requirements are being met. This can be done through regular internal audits, team training, and continuous updates of the matrix as new laws or regulatory changes occur.

Effective monitoring also involves documenting all actions taken to ensure compliance. This includes records of training, audits, and corrective actions implemented. Traceability of actions is crucial to demonstrate compliance during external audits or government inspections.

Common Mistakes and When to Seek a Specialist

Common mistakes in building the legal requirements matrix include incorrect CNAE selection, omission of local requirements, and lack of regular updates to the matrix. These errors can lead to non-compliance and possible legal penalties.

It is advisable to seek a specialist in environmental legislation and occupational safety when there is doubt about the applicability of requirements or to ensure that the matrix is complete and up-to-date. Specialized consultancies can offer valuable guidance and help avoid costly mistakes for the company.

Final Considerations

Building a legal requirements matrix from the CNAE is a detailed process that requires attention and knowledge of current standards. This tool not only aids in legal compliance but also promotes a culture of compliance within the organization, reducing legal risks and improving corporate image.

If you need support in drafting or reviewing your legal requirements matrix, Legnova can offer specialized consulting to ensure your company is always in compliance with applicable legal requirements.