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Argentina · rule

CNV General Resolution 788/2019

Comisión Nacional de Valores, RG 788/2019

In forceApplies 2019-12-30Verified 2026-08-25

Scope

Argentine listed companies

Penalties

CNV enforcement of reporting obligations

Last verified

2026-08-25

In plain language

What this law does

Comply-or-explain Dictionary termSustainability reportingreporting per ESRS in a dedicated section of the management report (Art. 19a/29a)Read the full definition . General Resolution 1115/2026 (Boletín Oficial 2 March 2026) replaced Título IV of the CNV rules (formerly RG 788/2019): listed companies must maintain a sustainability policy and report on it in the Memoria Anual on an apply-or-explain basis.

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Who and what it covers

  1. Voluntary-framework country — mandatory layer is the comply-or-explain governance code + ISSB adoption under study by FACPCE/CNV.

    CNV General Resolution 788/2019 · instrument-level citation

Disclosure requirements

  1. Listed issuers must report on compliance with CNV Dictionary termCorporate governanceCorporate governance is the system of rules, roles, processes and relationships through which a company is directed, controlled and held accountable.Read the full definition Code (comply-or-explain) and include a Dictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition /Dictionary termIntegrated report(per Integrated Reporting Framework) mandatory for JSE-listed issuers via Listings Requirements s.8.Read the full definition description: whether the issuer prepares one, which international framework (GRI, SASB, IR, SDGs), and whether externally verified

    CNV General Resolution 788/2019 — CNV General Resolution 788/2019 · instrument-level citation

Dictionary

Key terms for this law

Terms with a retained, published connection to this legal source.