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
Organizations covered by the instrument
All listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope