National Labor Law No. 25877, Social Balance, 2004.

South America Current 2004

In Chapter IV article 25, this law requires companies with more than 300 workers to publish an annual report on their social impact. The law came into force in 2004.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Companies with more than 300 workers

Issuer type

Ministry of Labor, Government of the Province of Buenos Aires

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners