Scope
Argentine listed companies
Argentina · rule
CNV General Resolution 788/2019
Comisión Nacional de Valores, RG 788/2019
In forceApplies 2019-12-30
Penalties
CNV enforcement of reporting obligations
Last verified
2026-08-22
In plain language
What this law does
Comply-or-explain sustainability reporting annexed to financial statements, following GRI/SASB-style frameworks, with assurance encouraged; ISSB localisation under study.
Core obligations
Annual sustainability report or explanation; framework disclosure
Dictionary
Terms defined in this law
- Listed issuers must report on compliance with **CNV Corporate Governance Code** (comply-or-explain) and include a **sustainability/integrated report** description: whether the issuer prepares one, which international framework (GRI, SASB, IR, SDGs), and whether externally verified.CNV General Resolution 788/2019
- Code principlesCNV General Resolution 788/2019
- Voluntary-framework countryCNV General Resolution 788/2019
Claims
Claims connected to this source
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