This Resolution from the Peruvian Capital Markets Superintendency introduced mandatory sustainability reporting with a “comply or explain” approach. It does not refer to specific standards, but does expect companies to indicate what international standards they use. The intention is for companies to report on environmental, social and governance (ESG) impacts. It requires this on the basis of annual reporting by companies.
Industry sectors covered by the instrument
Organizations covered by the instrument
Type of instrument
Mandatory or voluntary
The geographical scope