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.

Scope

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

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners