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El pasado 12 de noviembre la Comisión para el Mercado Financiero (CMF) publicó la Norma de Carácter General (NCG) 461 que modifica el contenido de las memorias anuales que deben elaborar y remitir las entidades supervisadas a la CMF, incorporando el deber de informar sobre temas de sostenibilidad y gobierno corporativo.
Esta nueva norma modifica la NCG N°30 en lo referente al contenido de las memorias anuales, contemplando temáticas de sostenibilidad de manera integral a lo largo de ese reporte, y respondiendo, de esta manera, a los estándares que se han ido adoptando a nivel internacional y a las exigencias actuales de los inversionistas.
Aspectos principales sobre los que reportar
La norma, que deroga la antigua NCG N°385, exige a las entidades supervisadas por la CMF que reporten sus políticas, prácticas y metas adoptadas en materia medioambiental, social y de gobernanza (ASG o ESG por sus siglas en inglés) y entre los aspectos más novedosos, destacan los siguientes:
Índice de contenidos: se debe incluir el índice de contenidos haciendo referencia a los estándares internacionales de reporte que haya tomado como referencia la entidad.
Perfil de la entidad: tal y como exige la norma, son diversos los aspectos sobre los que hay que informar. Entre ellos:
Misión, visión, propósito y valores corporativos de la entidad. En concreto, debe señalarse si se adhiere o no a los Principios Rectores sobre Derechos Humanos y Empresas emanados de las Naciones Unidas, u otro estándar equivalente.
Información histórica: se deberá realizar una descripción de la historia de la entidad desde su constitución a la fecha.
Propiedad: situación de control y cambios importantes respecto al mismo, identificación de socios o accionistas mayoritarios, tipos de acciones y sus características, política de dividendos y transacciones en bolsas, entre otros.
Gobierno corporativo: el informe deberá incluir un marco de gobernanza en el que se defina la estructura y funcionamiento del gobierno corporativo de la entidad, haciendo referencia a la adopción de buenas prácticas.
Respecto del Directorio u órgano de administración equivalente, se deberá reportar la identificación de cada uno de sus integrantes, señalando la fecha de su nombramiento, los ingresos de sus miembros con ocasión de sus labores en el Directorio y la periodicidad con la cual se informa de los asuntos relacionados con las materias ambientales y sociales.
También será objeto de reporte la información relativa a los Comités de directorio, los ejecutivos principales, la adherencia a códigos nacionales o internacionales, o las políticas de gestión de riesgos, entre otros.
Estrategia: se deberán indicar los horizontes temporales a corto, medio y largo plazo relevantes para la entidad, considerando la vida útil de sus activos o infraestructura de la misma, los objetivos estratégicos y los planes de inversión.
Personas: la Memoria incluirá información sobre la dotación de personal, debiendo informar sobre la diversidad de la plantilla, indicando número de personas por sexo, nacionalidad, rango de edad o discapacidad. Además se deberá reportar sobre políticas de equidad que adopta la entidad, informando la brecha salarial anual por sexo y las políticas para prevenir y gestionar el acoso laboral y sexual en el marco laboral.
Modelos de negocio: se describirá el o los sectores industriales económicos en los cuales se desarrollan las actividades de la entidad, tipos de negocio desarrollados, grupos de interés, instalaciones de la entidad, información sobre entidades subsidiarias o asociadas, e inversión en otras entidades.
Proveedores: las entidades deberán incluir un apartado dedicado a la gestión de proveedores en el que se informe sobre las políticas de pago y las evaluaciones que se realizan a los mismos.
Indicadores: la memoria contendrá información sobre el cumplimiento legal y normativo respecto a clientes, trabajadores, requerimientos medioambientales y cuestiones de libre competencia. Adicionalmente, deberá reportar las métricas en materia de sostenibilidad que resulten materiales para la entidad de acuerdo con su sector industrial, A estos efectos, se estará a la clasificación de industrias Sustainable Industry Classification System (SICS) que a juicio del directorio u órgano de administración resulte más pertinente, y a la definición de métricas Sustainability Accounting Standards establecidas por el Sustainability Accounting Standards Board (SASB).
Hechos relevantes: las entidades deberán adjuntar un resumen de los hechos esenciales o relevantes divulgados por la entidad durante el período anual, indicando los efectos que ellos han tenido o puedan tener en la marcha de la entidad, en sus valores o en la oferta de ellos.
Comentarios de accionistas y del comité de directores: deberá incluirse una síntesis fiel de los comentarios y proposiciones relativas a la marcha de los negocios sociales, formuladas por accionistas y por el Comité de Directores y en caso de no existir, deberá señalarlo expresamente.
Informes financieros: se deberá señalar la disponibilidad de los estados financieros de la entidad en el sitio en Internet de la CMF y en el de la propia entidad, en caso de tenerlo, indicando las URLs de ambos.
La norma comenzará a regir para las memorias anuales de los ejercicios de los años 2022, 2023 o 2024, dependiendo del monto total de activos de cada entidad y de la naturaleza jurídica de las mismas, sin perjuicio de la posibilidad de las compañías de adaptar sus memorias anuales a las nuevas exigencias voluntariamente con anterioridad a las fechas señaladas:
A partir del 31 de diciembre de 2022: para las sociedades anónimas abiertas que superen el equivalente a 20 millones de Unidades Financieras (UF) en activos totales consolidados calculados a la fecha de inicio del ejercicio al que se refiere la memoria.
A partir del 31 de diciembre de 2023: para las sociedades anónimas abiertas que superen el equivalente a 1 millón de UF en activos totales consolidados calculados a la fecha de inicio del ejercicio al que se refiere la memoria.
A partir del 31 de diciembre de 2024: para las entidades no contempladas en los casos anteriores, como sociedades anónimas especiales inscritas en el Registro de Valores como bancos, compañías de seguros, entidades de infraestructura y administradoras generales de fondos.
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BBVAMF grants Users who respect the Website Terms and Conditions authorisation to use the Website, in a non-exclusive manner, during the maximum period in which the intellectual and industrial property rights remain in force pursuant to applicable regulations (except if their access to the Website is suspended on due grounds), for the purpose of Users being able to use the Website in accordance herewith.
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In no event does the existence of Linked Websites mean that BBVAMF is recommending, promoting, identifying with or in conformity with the declarations, content or services provided over the Linked Websites.  Consequently, BBVAMF accepts no responsibility for the Linked Websites, or their conditions of use or their privacy policies. Users are the only parties responsible for checking these and accepting them each time they access and use the Linked Websites.
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Should Users or any other internet users become aware that any kind of information or content on the Website or provided over the Website is illicit, in breach of third-party rights, hateful, denigrating, violent, inappropriate or in any way contrary to morality, usage and good behaviour, they can contact BBVAMF indicating the following:
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description of the grounds on which the content or information is deemed illicit or inappropriate, and the specific address where it can be found;
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What will your data be used for? To send you the latest issues of the legal news journal Progreso.
Who will receive your data?We will not assign your personal data to third parties unless obliged to do so by law or when you have given consent to such assignment.
What are your rights? You will have the right to access, rectify and suppress your personal data, and other rights as explained in the additional information.
What is the purpose of this Personal-Data Protection Policy?
This personal-data protection policy (“Personal-Data Protection policy”) is intended to disclose the way in which we obtain, process and protect the personal data you give us or that we collect over our website, www.progresomicrofinanzas.org (the “Website”) from forms and/or cookies. With such disclosure, you can decide how and whether you wish us to process your data.
The Website is owned by the BBVA Microfinance Foundation (“BBVAMF”). For further information on BBVAMF and the Website, read our legal disclaimer.
In this document, we provide information on the way we treat information that BBVAMF obtains from our Website. Please note that it does not apply to data that third parties may obtain on other websites, even if these are accessed through links from our Website.
We remind you of the importance of reading this Personal-Data Protection Policy each time you are going to use our Website, as it may be subject to changes.
Who is responsible for processing your personal data?
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What will we use your personal data for?
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For the aims and with the legitimation indicated in each of the forms collecting personal data on our Website.
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BBVAMF treats your personal data with full confidentiality. We undertake to maintain your secrecy and guarantee that we will store the data adopting all necessary measures to avoid them being altered, lost, accessed or processed without due authorisation, pursuant to the legal obligations applicable to us as guardians of the personal data you entrust to us.
BBVAMF has implemented the highest levels of security required by law to protect your personal data, and maintains these levels to avoid random loss or unauthorised access, processing or revelation. We update security in line with the latest technology, the nature of the data stored and the risks to which they are exposed.
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We will not assign your personal data to third parties unless we are obliged to do so by law or when you consented to the assignment.
When we need your consent to communicate personal data to third parties, the forms collecting your data will inform you of how we may use them, which data will be communicated and the identity or business sectors of the parties to which we may assign the data.
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The Website may contain links to other websites. Please bear in mind that BBVAMF is not responsible for the privacy and treatment given to personal data on other websites. This document on our Personal-Data Protection Policy is exclusively applicable to the information collected on our Website by BBVAMF. We recommend that you read the policies regarding personal data on the other websites that you link to vía our Website or that you may visit from any other source. You can also obtain more information on our  Links Policy in our Legal Disclaimer here.
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Likewise, whenever you wish, you can withdraw your consent whether or not the treatment was licit.
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