This document consolidates this historical trajectory and the diagnoses accumulated over more than 27 years of activity, putting Ethos in a position of guidance and mobilization for the business sector. Its guidelines articulate climate action with the dimensions interconnected with it—human rights, integrity, the environment, and socio-environmental justice—and emerge both from this institutional accumulation and from the dialogues held during the First Amazon Climate Week and the Ethos 2025 Conference, within the scope of COP30.