{"id":2646,"date":"2025-05-06T19:10:31","date_gmt":"2025-05-07T00:10:31","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2646"},"modified":"2026-10-13T17:16:20","modified_gmt":"2026-10-13T22:16:20","slug":"supersociedades-eliminates-report-42-business-practices","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/supersociedades-eliminates-report-42-business-practices\/","title":{"rendered":"Supersociedades Eliminates Report 42 on Business Practices"},"content":{"rendered":"\n<div class=\"elementor elementor-3042\" data-elementor-id=\"3042\" data-elementor-post-type=\"post\" data-elementor-type=\"wp-post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34c6938 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-element_type=\"section\" data-id=\"34c6938\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cdba7e\" data-element_type=\"column\" data-id=\"6cdba7e\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-84f861b txt_post elementor-widget elementor-widget-text-editor\" data-element_type=\"widget\" data-id=\"84f861b\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Through <b>External Circular 100-000002 of 14 March 2025<\/b>, the Superintendence of Companies (Supersociedades) eliminated the requirement to file <b>Report 42 on Business Practices<\/b>, which certain supervised companies had traditionally been required to submit every year.<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>What does this change entail?<\/b><\/p>\n<p><b>\u00a0<\/b><\/p>\n<ul>\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">As of 2025, companies are no longer required to file Report 42, which contained non-financial information on corporate governance practices, business ethics and sustainability, among other matters.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The decision forms part of a strategy to simplify and rationalise administrative burdens, so that mandatory reports meet criteria of usefulness, relevance and efficiency.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The measure does not release companies from their legal duties regarding corporate governance and transparency; rather, it restructures the way in which the Superintendence will monitor that information.<\/span><\/li>\n<\/ul>\n<div><font face=\"-apple-system, BlinkMacSystemFont, Segoe UI, Roboto, Oxygen-Sans, Ubuntu, Cantarell, Helvetica Neue, sans-serif\"><br \/><\/font><\/div>\n<p><span style=\"font-weight: 400;\">For further information, please see the official Supersociedades announcement:<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\n<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.supersociedades.gov.co\/noticias\/-\/asset_publisher\/atwl\/content\/supersociedades-expide-nueva-circular-externa-relacionada-con-el-requerimiento-para-la-presentaci%25C3%25B3n-de-informaci%25C3%25B3n-no-financiera\">Official Supersociedades announcement (in Spanish)<\/a><\/p>\n<p style=\"text-align: center;\">&nbsp;<\/p>\n<\/p>\n<p><span style=\"font-weight: 400;\">For questions about how this change may affect your company, please contact:<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\n<\/p>\n<p><strong>Carolina Acosta<\/strong><br \/>Partner, Corporate Law<br \/><a href=\"mailto:carolina.acosta@canonasociados.com\">carolina.acosta@canonasociados.com<\/a><\/p>\n<\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Through External Circular 100-000002 of 14 March 2025, the Superintendence of Companies (Supersociedades) eliminated the\u2026<\/p>\n","protected":false},"author":2,"featured_media":2828,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-commercial-and-corporate-law","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supersociedades Eliminates Report 42 | Ca\u00f1\u00f3n Asociados<\/title>\n<meta name=\"description\" content=\"Supersociedades has 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