Resolution SMV No 033-2015-SMV/01, 2015

South America Current 2015

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.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Listed companies

Issuer type

Financial Regulators

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners