Ley Nº 2594 de Balance de Responsabilidad Social y Ambiental (BRSA)

Passed by Buenos Aires City Council, Law 2594 requires all local and international companies in the city with over 300 employees to generate annual sustainability reports.

Issuer name

Buenos Aires City Council

Government ministry notes

Buenos Aires City Council

More information

At a minimum, companies are required to produce their reports in accordance with the Ethos Reporting Initiative’s G3 indicators and the Accountability 1000 standard.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Applies to all local and international companies in the city with over 300 employees.

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

2008

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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