As of 2023, all companies supervised by the Financial Market Commission are required to report their results under Standard 461.

The General Standard 461 incorporates sustainability and corporate governance issues in the annual report that companies disclose, raising the standards with respect to reportability — not only addressing financial issues, but also integrating elements such as governance, risks, stakeholder relations and ESG (Environmental, Social and Governance).

The report provides investors and the general public with the necessary information on ESG issues. Thus, stakeholders have data to evaluate and select financial instruments and/or investment alternatives where their interests would be better protected, distinguishing which companies are better prepared to identify, quantify and manage risks.