Peru's Superintendency of Banking, Insurance and Private Pension Funds (SBS) has made available a guide to help supervised financial institutions, insurers and private pension entities progressively incorporate sustainability criteria into governance, strategy, risk management and information disclosure, aligned with international best practices. The guide is not mandatory and does not create immediate supervisory requirements. It takes a principles-based, proportional approach that recognises differences across supervised entities, allowing firms to adopt or adapt the recommendations flexibly based on their size, business model, maturity and strategic priorities within the existing regulatory framework. SBS frames the document as a reference tool to support gradual preparation for future regulatory requirements under its Climate Change and Sustainable Finance Roadmap, and as input to the ongoing development of its regulatory and supervisory approach on sustainability.
Superintendencia de Banca, Seguros y AFP del Peru 2026-03-23
Peru's Superintendency of Banking, Insurance and Private Pension Funds issues non-binding guide on managing sustainability-related risks
Peru's Superintendency of Banking, Insurance and Private Pension Funds (SBS) released a non-mandatory guide for financial institutions to integrate sustainability criteria into governance, strategy, risk management, and disclosure. The guide follows a principles-based, proportional approach, allowing flexible adoption based on entity-specific factors. It serves as a reference for future regulatory requirements under SBS's Climate Change and Sustainable Finance Roadmap.