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CSR Law N° 8.488

Argentina Current 2012

The law requires an annual CSR Report (Balance de Responsabilidad Social y Ambiental) for all local companies (national or international) with more than 300 employees, and a superior gross profit established by the Sepyme (Secretaría de la Pequeña y Mediana Empresa) for SMEs.

Issuer name

Government of Mendoza Province

Government ministry

Other

Government ministry notes

local gov't

More information

It suggests the use of GRI’s G3 Guidelines or updated versions. The law also establishes the development of a CSR Index and a correlative CSR Certification by the application authorities.

Organizations covered by the instrument

All Companies

Target organization notes

All local companies (national or international) with more than 300 employees and a superior gross profit established by the Sepyme (Secretaría de la Pequeña y Mediana Empresa) for SMEs

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Argentina

Region

South America

Date of publication

2012

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

Sub-national

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