Under Article 8, for the preparation of the Social and Environmental Responsibility Report (Balance de Responsabilidad Social y Ambiental “BRSA”) companies shall consider social and environmental aspects, and assess the company’s relationship with key stakeholders, including: employees, the community, clients, suppliers and other organisations in the community.
Law / Argentina / Law No. 2,594 of the City of Buenos Aires
Buenos Aires City Law No. 2,594 is aimed at promoting social and environmentally responsible behaviour. It sets out the legal framework regarding the Social and Environmental Responsibility Report (Balance de Responsabilidad Social y Ambiental “BRSA”) to be filed with the authorities of the City of Buenos Aires. To date, Law No. 2,594 has not been regulated and therefore its implementation and enforcement is pending. This mechanism applies only in the jurisdiction of the City of Buenos Aires.