Norma de Carácter General N° 519 de la CMF, que modifica las Normas de Carácter General N° 30 y 461 referidas a la memoria anual integrada (integrated annual report: NIIF S1 and S2)
Modifies NCG 30, 461, 431 and 475 on the integrated annual report and, through a new numeral 9.1, requires reporting under the sustainability standards NIIF S1 and NIIF S2 (IFRS S1 and S2) for the same annual period as the report. Issued 28 October 2024. As issued, Section III took effect on 31 December 2026; NCG 572 of 27 July 2026 moved that date to 31 December 2027, so the requirements apply to reports for 2027. The CMF sustainability page still says the standards begin to apply in 2027.
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