The three layers that need to exist together
1. Donation operations
Surplus listing, non-profits checked against official registries, agreed logistics and confirmation of receipt. Without operations, there is nothing to prove.
2. Tax documentation
A receipt signed by both parties, the correct tax operation code (CFOP), electronic invoices (NF-e) on the Enterprise plan and a deduction estimate that cites Brazilian law (Law 9,249/1995, art. 13, §2, III). Without documentation, a donation does not become a deduction.
3. Auditable ESG report
Avoided landfill emissions, equivalent meals and associated blue water, with a published methodology and each indicator traceable to the original donation. Without auditability, a report is a self-declaration.
How the alternatives compare
Compared by type of solution, not by brand, because that is how the decision looks in practice for a company that needs to deal with surplus food.
| Alternative | Donation operations | Tax documentation | Auditable ESG |
|---|---|---|---|
| Spreadsheet and informal donationThe status quo: donate when possible, log it in a spreadsheet, no standard document. | |||
| Donation matching appsConnect donors with recipients, with the focus on moving the food. | |||
| Discount marketplaces ("surprise bags")Sell surplus to consumers at a discount instead of donating it. | |||
| General ESG platformsCross-sector indicators, forms and sustainability dashboards (GRI, SDGs). | |||
| Optima ESGDonation operations, tax documentation and an auditable ESG report in a single flow. |
Spreadsheet and informal donation: Without a signed receipt and the correct tax code (CFOP), the donation supports neither a deduction nor an audit. A spreadsheet does not survive an assurance engagement.
Donation matching apps: Connecting is the start. Without the tax layer (receipt, CFOP, an estimate grounded in the law) and an auditable trail, the donation happens but never becomes a deduction or a report.
Discount marketplaces ("surprise bags"): Discount sales bring in small taxable revenue. They do not produce the deduction the law allows for donations, do not remove disposal costs for what is left unsold, and produce no donation record for ESG.
General ESG platforms: An indicator with no operation behind it is a self-declaration. The report shows a number nobody can trace back to its source, because the donation happened outside the system.
The regulatory clock in Brazil is running
Sustainability reporting under the ISSB standards (IFRS S1 and S2) has been voluntary in Brazil since CVM Resolution 244/2026 (CVM is Brazil’s securities regulator), on a comply-or-explain basis, and remains the reference for listed companies. A listed company that reports Scope 3 asks for data from its whole supply chain: suppliers, manufacturers and retail chains are asked for auditable figures, not self-declarations.
In the same direction, Law 15,224/2025 created Brazil’s national policy against food loss and waste (PNCPDA) and the Food Donor Seal. Companies that already donate with complete documentation start ahead. Those that throw food away or donate informally will have to rebuild their history later.
Optima was built for this: every donation is documented from the start, auditable, and ready for the report the market is going to ask for.
Do not take our word for it: check
Public validation by QR code
Every Optima seal and certificate has a public validation page that anyone can open without logging in: a customer in the store, an auditor reading the report, a journalist writing a story. To our knowledge, no other option on the market offers this today.
See a sample certificateOpens the real public validation page, with fictional data. The page is in Portuguese.
A record nobody can change
The audit trail is cryptographically chained. Once recorded, a donation cannot be edited or deleted, not even by Optima. That is the difference between saying and proving.
The numbers and formulas behind every estimate are published on our methodology page.
See the full cycle with your own numbers
Tell us about your operation and we will walk you through the platform. Sign-up and the savings simulator are available on the Portuguese site.