Código de Buen Gobierno Corporativo para las Sociedades Peruanas

South America Current 2013

The Peruvian Corporate Governance Code was issued by the stock exchange supervisory authority in 2013. It includes Section V on transparency of information, including principles 28 – 32 on information policy, annual financial statements & report, shareholding structure and information on corporate governance. The Board of a listed company has to ensure that material information is disclosed to shareholders. The annual report should include a Corporate Governance Report, the content of which is the responsibility of the Audit Committee and the Corporate Governance Committee.



Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All listed companies

Issuer type

Financial Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners