Law No. 2594, Social and Environmental Responsibility Balance

South America Current 2008

Passed by Buenos Aires City Council, Law 2594 requires all local and international companies in the city with over 300 employees to generate annual sustainability reports. At a minimum, companies are required to produce their reports in accordance with the Ethos Reporting Initiative’s G3 indicators and the Accountability 1000 standard.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All local and international companies in the Buenos Aires with over 300 employees

Issuer type

Buenos Aires City Council

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners