Resolución General CNV N° 963 — Lineamientos para la Emisión de Valores Negociables Temáticos en Argentina (CNV General Resolution 963: guidelines for issuing thematic securities)

Signed on 31 May 2023 and published on 2 June 2023, RESGC-2023-963-APN-DIR#CNV replaces the RG 788 annex with guidelines for thematic (SVS+) securities: social, green, sustainable and sustainability-linked bonds, plus gender, blue, orange and transition labels. Notes issued under the regime must follow the guidelines (substituted Art. 132 of the CNV Rules), and ESG mutual funds must hold at least 75% of assets in eligible instruments. It applies from the day after publication (Art. 15).