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Ley N° 26887. Ley General de Sociedades

Corporations Act Law No. 26887

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Summary

Corporate governance in Peru is specifically regulated in a wide range of legislation covering various areas of specialization. The General Law on Corporations (Law 26887), regulates the organization of companies, ownership of shares and executive and management entities (general assembly of shareholders, board of governors and management), establishes the corresponding responsibilities, describes shareholder rights and obligations and sets guidelines on the sale of shares and the merger, acquisition and demerger of companies.

Thumbnail image for Corporate governance in Peru is specifically regulated in a wide range of legislation covering various areas of specialization. The General Law on Corporations (Law 26887), regulates the organization of companies, ownership of shares and executive and management entities (general assembly of shareholders, board of governors and management), establishes the corresponding responsibilities, describes shareholder rights and obligations and sets guidelines on the sale of shares and the merger, acquisition and demerger of companies.
Issuer

Peru

Year

1997

Region

South America

Issuer (type)

Congress (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Administrative, Support, Waste Management
  • Finance & Insurance
  • Transportation & Warehousing
  • Professional, Scientific, & Technical Services
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality
  • SDG 16: Peace, Justice, and Strong Institutions
  • SDG 17: Partnerships for the Goals

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