CSR Law No. 8488, 2012.

South America Current 2012

The Government of the Mendoza Province approved a law that requires an annual CSR Report (Balance de Responsabilidad Social y Ambiental) for all local companies (national or international) with more than 300 employees, and a superior gross profit established by the Sepyme (Secretaría de la Pequeña y Mediana Empresa) for SMEs. It suggests the use of GRI’s G3 Guidelines or updated versions. The law also establishes the development of a CSR Index and a correlative CSR Certification by the application authorities.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Issuer type

local gov't

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners