ESG Report: Practical Aspects to Consider

Environmental attorney Janine Acosta wrote a column for Asuntos Legales about the recommendations of the Superintendence of Companies for the preparation of sustainability reports that include environmental, social and governance (ESG) aspects for companies under its supervision. Although these guidelines are currently recommendations, they are expected to become mandatory in the future. Ms. Acosta highlights who is subject to these recommendations, the content that the report should include and the importance of having the support of specialists in the field to guide the process and ensure effective compliance. She also suggests starting to incorporate actions in corporate management that facilitate compliance with these sustainability recommendations.

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