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Norma De Carácter General N°461. Modifica la estructura y contenido de la memoria anual de los emisores de valores y modifica y deroga normas que indica

General Regulation No. 461. Modifies the structure and content of the annual report of the issuers of securities and modifies and repeals regulations that indicate



Norma De Carácter General N°461 modifies the structure and content of the annual report that issuers of securities must provide, and repeals and modifies certain related regulations. The new regulation specifies the information that issuers must include in their annual reports, such as financial statements, a management report, a corporate governance report, and other relevant information. The regulation also establishes requirements for the presentation of this information, such as the use of plain language and the inclusion of key performance indicators. The goal of the regulation is to increase transparency and enhance the quality of information provided to investors.






South America

Issuer (type)

Commission for the Financial Market (CMF) (Comisión para el Mercado Financiero (CMF)) (Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.52%
    • High 0.28%
    • E focus: emissions, environment, greenhouse gas, climate change
    • S focus: diversity, human rights, compensation
    • G focus: corruption, human rights, audit
    • GRI 102
    • Administrative services, Finance, Management, Manufacturing, Mining, Professional services, Real estate, Retail trade, Transportation