La relevancia de las Sociedades de Beneficio e Interés Colectivo
Published date | 10 May 2021 |
Author | Helga Hualpatuero |
Law Firm | Rubio Leguía Normand |
Existe, actualmente, una clara tendencia en las sociedades de implementar políticas empresariales que van más allá del fin lucrativo que, por definición, tienen. Dado que la implementación de políticas de responsabilidad social o ambiental empresarial vienen cobrando gran importancia, el Derecho no podía ser ajeno a estos cambios.
Así, recientemente nuestro ordenamiento ha regulado normas para las Sociedades de Beneficio e Interés Colectivo (sociedad BIC), entendiéndose por tal a aquella que se obliga, por su propia voluntad, a generar un impacto positivo, integrando a su actividad económica la consecución del propósito de beneficio social y ambiental elegido.
El marco normativo existente a la fecha se encuentra conformado por la Ley de la sociedad de beneficio e interés colectivo (sociedad BIC) – Ley 31072, el Reglamento de la Ley de la sociedad BIC – Decreto Supremo N° 004-2021-PRODUCE, la Directiva Nº DI-003-2021-SNR-DTR, Directiva que Regula la Calificación de los Actos Inscribibles de la sociedad BIC y los Lineamientos para la elaboración del Plan Estratégico y del Informe de Gestión de las sociedades BIC – Resolución Ministerial Nº 00127-2021-PRODUCE.
La Ley y el Reglamento regulan el marco jurídico para que las sociedades puedan adecuarse al régimen de las sociedades BIC (para el caso de las sociedades existentes) o que puedan constituirse como tal. Asimismo, se abordan temas como la transparencia de información, reglas para el informe de gestión y la entidad que lo emite, las...
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