Environmental and sustainability regulation for companies in Peru

Peru has no single law requiring every company to measure its carbon footprint and publish a sustainability report. What it has is a set of pieces that activate depending on who you are: if you are listed, the Securities Market Superintendency requires a sustainability annex with your annual report; if you hold an environmental management instrument, the waste framework requires an April filing; if you operate in an enforced sector, OEFA supervises your environmental commitments; and if you want to evidence your emissions management, the official route is Huella de Carbono Perú, which is voluntary.

This guide sorts those pieces out: who regulates what, what is filed, when and where. Each block links to a page with the detail.

Who regulates what

The base: General Environmental Law and impact assessment

Law 28611, the General Environmental Law, is the ceiling. It carries the environmental liability regime and the catalogue of penalties in article 136: warning, fine of no more than 10,000 tax units (UIT), seizure, suspension of the activity, suspension of permits and closure, plus coercive fines of up to 100 UIT for each month a breach persists. For 2026 the UIT is set at 5,500 soles by Supreme Decree 301-2025-EF.

The second structural piece is the National Environmental Impact Assessment System (SEIA), governed by Law 27446 and its regulations, Supreme Decree 019-2009-MINAM, amended by Supreme Decree 004-2024-MINAM. Every project subject to the SEIA needs prior environmental certification and falls into one of three categories: Environmental Impact Declaration (category I), Semi-detailed Environmental Impact Study (category II) and Detailed Environmental Impact Study (category III). SENACE, created by Law 29968, assesses detailed studies for projects of national scope.

This matters more than it looks for sustainability: the environmental management instrument (IGA) is the document that turns commitments into enforceable obligations. Waste plans, monitoring and management measures all live inside it.

Climate: the Framework Law on Climate Change

Law 30754, the Framework Law on Climate Change, published on 18 April 2018, and its regulations, Supreme Decree 013-2019-MINAM, organise climate policy. Its binding instruments bind competent authorities rather than private companies, but they define the country's measurement, reporting and verification system and the tools through which an organisation enters it: INFOCARBONO, Huella de Carbono Perú and the National Registry of Mitigation Measures (RENAMI).

The ambition backdrop has shifted too. In November 2024 Peru adopted its National Strategy on Climate Change to 2050 as national policy, aiming for net zero emissions by 2050. In November 2025 it submitted its third nationally determined contribution, with a conditional target of no more than 179 MtCO2eq in 2035. The list of adaptation and mitigation measures making up the NDCs was approved by Supreme Decree 019-2025-MINAM.

Huella de Carbono Perú: the voluntary route with official recognition

Huella de Carbono Perú is MINAM's free, voluntary digital platform, created by article 55 of the regulations to Law 30754. It recognises effort through four levels: Measurement, Verification, Reduction and Reduction+. Calculation follows NTP ISO 14064-1 and verification is carried out by a conformity assessment body accredited under NTP ISO 14065.

As of August 2026 MINAM counted 3,010 registered organisations, of which 2,058 had measured, 779 had verified, 171 had demonstrated a reduction and 78 reached Reduction+. If you are about to register, the step-by-step process is in the practical guide to Huella de Carbono Perú.

Issuers: the SMV Corporate Sustainability Report

If your company has securities listed on the Public Registry of the Securities Market and files an annual report, you must attach the Corporate Sustainability Report, annex (10180) approved by Superintendent Resolution 018-2020-SMV/02. Companies in the Alternative Securities Market are exempt.

The deadline for filing and disclosing the annual report is 31 March each year, under the Rules approved by Resolution SMV 013-2023-SMV/01. The questionnaire asks, with figures, for greenhouse gas emissions by scope 1, scope 2 and scope 3, water consumption, energy consumption and tonnes of hazardous and non-hazardous waste.

What is coming: in its Early Agenda 2026 the SMV stated the need to align the annual report with IFRS S1 and IFRS S2 from the ISSB. No rule has been published yet, but the direction is set. To see what that step involves, look at how it is being handled in Mexico with IFRS S1 and S2.

Enforcement: OEFA

OEFA is the body that checks whether you comply. Governed by Law 29325, it exercises assessment, direct supervision, enforcement and sanctioning powers, and is the governing body of SINEFA. Its supervision regime is set by Board Resolution 00019-2025-OEFA/CD, published on 23 July 2025.

Two clock-driven duties are worth committing to memory: in an environmental emergency, the preliminary report must be confirmed within 12 hours of the event and the final report within 10 working days from the following day, through the Environmental Emergency Management System.

Waste: Legislative Decree 1278

Legislative Decree 1278 and its regulations, Supreme Decree 014-2017-MINAM as amended by Supreme Decree 001-2022-MINAM, set the duties of non-municipal waste generators: segregate, store appropriately, recover as the first option, keep an internal register and contract authorised operating companies. Law 32212, of December 2024, amended it to strengthen management and to add circular economy roadmaps to the list of instruments.

Filings go through SIGERSOL: the Annual Declaration on Minimisation and Management of Non-Municipal Solid Waste, in the first fifteen working days of April, and the Hazardous Waste Management Manifests, in the first fifteen working days at the start of each quarter. The Minimisation and Management Plan for Non-Municipal Solid Waste forms part of the IGA.

Pollutants: the RETC

The Pollutant Release and Transfer Register (RETC) was created by Supreme Decree 018-2021-MINAM. It covers activities on the SEIA inclusion list that must carry out environmental emissions monitoring, and those listed in annex 1 of the decree. The annual declaration, which has the status of a sworn statement, covers site data, water and energy consumption, releases to air, water and soil of the parameters in annex 2, transfers of wastewater and waste, and environmental practices and certifications. It is filed by the last working day of March.

An important timing nuance: reporting is mandatory nationwide, but the decree provided for a three-year voluntary reporting phase running from the day after publication of the operating guidelines, approved by Ministerial Resolution 00146-2025-MINAM in June 2025. Full enforceability therefore arrives in 2028, and the intervening period is room to rehearse the filing without sanctioning risk.

The pressure coming from abroad

For a Peruvian exporter, much of the real demand does not originate in Lima. If you sell into the European Union:

• The Carbon Border Adjustment Mechanism (CBAM) has been in its definitive regime since 1 January 2026, with a de minimis threshold of 50 tonnes of net mass a year aggregated per importer for iron and steel, cement, aluminium and fertilisers. It hits your buyer, who will ask you for embedded emissions data.
• The Deforestation Regulation (EUDR) applies from 30 December 2026 following the extension in Regulation (EU) 2025/2650. It is directly relevant to Peruvian coffee, cocoa and timber.
• The CSRD, after Directive (EU) 2026/470, covers EU companies with more than 1,000 employees and more than 450 million euros in net turnover, with first reports on financial years starting from 1 January 2027. Even if your company is outside its scope, your European customer may not be, and will ask you for value chain data. For the detail, see the omnibus simplification of ESG reporting.

A typical annual calendar

The real problem is not the rules, it is the data

Put all these obligations together and the same pattern shows up in almost every company. Data is scattered across sites and spreadsheets, each framework asks for the same number in a different format (tonnes for SIGERSOL, tCO2e by scope for the SMV and for Huella de Carbono Perú, annex 2 parameters for the RETC), and at verification time traceability has to be reconstructed back to the invoice, the manifest or the final disposal certificate. That reconstruction work, not the calculation, is what eats the weeks of March and April.

Frequently asked questions

Is measuring your carbon footprint mandatory in Peru?

Not as a general rule. Huella de Carbono Perú is voluntary. The duty to disclose emissions figures arises for securities market issuers, in the Corporate Sustainability Report that accompanies the annual report.

Which companies file the annual waste declaration?

Non-municipal solid waste generators required to hold an environmental management instrument. For the rest, sectoral authorities define scope and conditions.

Who enforces my company's environmental compliance?

OEFA in the sectors transferred to it, including mining, fisheries, industry, agriculture and irrigation, hydrocarbons, electricity and solid waste. Elsewhere, the competent national, regional or local Environmental Enforcement Entity.

Does the EU CSRD affect a Peruvian company?

Not directly for its own activity in Peru, but it does through the value chain: European customers within scope ask suppliers for data to complete their own reports.

If you want to stop rebuilding the same numbers for every form, start by centralising your emissions inventory with the carbon footprint solution.