Preliminary list of gaps, priorities, and recommendations agreed to reinforce Peru’s Sustainability Reporting ecosystem
The UN Trade and Development (UNCTAD), in collaboration with the Latin American Association of Financial Institutions for Development (ALIDE) and with the support of the Ministry of Economy and Finance of Peru, organized a National Sustainability Reporting and Development Finance Workshop in Lima, Peru, from 28 to 29 April 2026. It was organized in the context of the United Nations Development Account Project on Strengthening sustainability reporting to foster sustainable finance and investment in selected developing countries in Asia and Latin America.
During his opening remarks, Mr. Oscar Nunez del Arco, President of the National Accounting Council of Peru (CNC) said that “...with a view to maintain a reliable, competitive and transparent financial environment, the CNC approved in March this year, the IFRS on Sustainability Reporting issued by the ISSB...” and he commented that “... this approval could not have been possible without the support of UNCTAD, who provided their expertise and teams of specialists to propose an implementation plan according to our reality and needs...” Ms. Nan Li Collins, Director of the Investment and Enterprise Division of UNCTAD, referred to the approval of ISSB standards and stated that “This is an important milestone, demonstrating Peru’s commitment to improving its sustainability reporting infrastructure and following through on the project’s recommendations”.
The Sustainability Reporting Segment of the Workshop focused on validating the results of the national assessment of Peru’s financial and sustainability reporting infrastructure, conducted using the Accounting Development Tool (ADT). It also included the presentation of findings from the Note on the Status of Sustainability reporting in Peru. During the session. UNCTAD presented the Roadmap for implementing a sustainability reporting framework in Peru, prepared at the CNC’s request. In addition, UNCTAD provided an overview of the global sustainability reporting ecosystem and introduced its Guidance on core indicators for sustainability and SDG impact Reporting (GCI) and its Policy Guide. The Sustainability Reporting Segment of the Workshop concluded with agreement on a preliminary list of gaps, priorities, and recommendations to develop an action plan to strengthen the financial and sustainability reporting regulation, institutions and human capacity. Parallel full-day sessions focused on sustainable development finance were conducted on 28 April and included discussions on global investments and sustainable finance trends, UNCTAD’ s Sustainability Integration Framework for Institutional Investors and Green Bonds.
The National Workshop was attended by 73 participants from key institutions involved in financial and sustainability reporting at the national level, from the public and private sectors and civil society, as well as by financial regulators, capital market associations, pension funds, insurance and sovereign funds, etc.
