Advancing ESG disclosure regulation in Peru

March 1, 2022


A tailor-made solution for Peru, in line with international standards

Building on our previous work on sustainable finance in Peru, this project specifically focuses on Peruvian ESG disclosure regulations. After a stocktake of national regulations, relevant international standards and ESG risks in Peru, we will provide recommendations for the further development of Peruvian ESG disclosure regulations. Our work benefits from a regular exchange with ESG experts from Chile, Brazil, Argentina, and other Latin American countries.


ESG Disclosure as part of the Green Finance Roadmap

As part of the Green Finance Roadmap of the Peruvian Ministry of Environment (MINAM), the development and implementation of ESG disclosure regulations takes a key role. This is because ESG disclosure provides one of the three foundations of a sustainable finance framework that helps channel capital to green investment opportunities and enables Peru to meet their own climate targets. The other two key elements are a green finance taxonomy – its roadmap is being developed by Climate & Company in close collaboration with MINAM and the German Development Agency (GIZ) – and investment tools, such as eco-labels.


Transparency through (corporate) disclosure is a prerequisite for sustainable finance

An increasing number of investors are looking for sustainable investments and aim to balance sustainability risks in their portfolio. Available data increases financing opportunities for Peruvian companies, tracks the fulfilment of the Nationally Determined Contributions (NDC) and enables the transition to a more sustainable economy.