FACPCE Technical Resolution 60 (Argentina)

Technical Resolution 60 (RT 60), titled standards applicable to the preparation of sustainability information, is the professional standard of the Argentine Federation of Professional Councils in Economic Sciences (FACPCE) that sets which frameworks are acceptable in Argentina for preparing a sustainability report. It recognises two, and only two: the GRI Standards or the IFRS Sustainability Disclosure Standards, meaning IFRS S1 and IFRS S2 issued by the ISSB.

It fully replaces RT 36, Balance Social, which ceases to have effect from the date RT 60 comes into force.

What RT 60 does not do

This is the point that prevents the most misunderstandings, so it belongs first: RT 60 does not make sustainability reports mandatory and does not determine which entities must prepare them. It says how one is prepared if one is prepared. Applying the standard is each entity's responsibility, driven by regulatory, supervisory or other requirements.

Put differently: the obligation to report, where it exists, comes from the regulator, the contract or the customer. In Argentina's capital markets that requirement is set by the securities regulator, and you can review it in our entry on ESG reporting to the CNV. RT 60 supplies the other half: the how.

The frameworks it accepts

The pronouncements adopted are the translations authorised by GRI or the ISSB in their official Spanish version, which FACPCE publishes on its site. Amendments and new standards issued by those bodies are incorporated through adoption circulars, so the technical resolution does not have to be reopened each time.

Why the European ESRS are not on the list

FACPCE decided against incorporating the EU's ESRS because they are tailored to the European regulatory context, while GRI and the IFRS Sustainability Disclosure Standards are general-purpose frameworks recognised internationally. It is not a judgement on quality, it is a decision about scope. If your company reports to a parent or a customer subject to the CSRD, you will keep receiving requests in European format, and that coexists with RT 60 without contradicting it.

When it applies

Take care here, because two different dates are circulating and both have been true at some point.

• Draft Technical Resolution No. 53, the exposure draft FACPCE put out for comment in March 2025, proposed an effective date of financial years beginning on or after 1 January 2026, with early application permitted. Many summaries published during 2025 stuck with that date.
• The text approved in late 2025 moved the date. Professional councils publish RT 60 stating that it will repeal RT 36 for financial years beginning on 1 January 2027. Analyses of the approved text also indicate that early application is permitted.

If you have read somewhere that RT 60 applies from 2026, that source is almost certainly quoting the draft rather than the approved standard.

And a second nuance, the one that matters most in practice

FACPCE technical resolutions do not come into force on their own. The professional councils in economic sciences task the Federation with drafting technical standards for subsequent approval and entry into force within their own jurisdictions. Each provincial council, and the council of the City of Buenos Aires, adopts them by its own resolution, and that is where date differences can appear.

The operational consequence is simple: before fixing your internal calendar, confirm the date with the professional council in your jurisdiction, because that is who brings it into force for you.

First-time application

The standard provides that, in the first year of application, an entity may use any exemption or simplification available in the reporting framework it has adopted. That matters most if you choose the IFRS Sustainability Disclosure Standards, which include transition reliefs in the first reporting year.

What changes compared with RT 36

What to do if it applies to you

1. Choose a framework. GRI if your pressure comes from customers, communities and the value chain. The IFRS Sustainability Disclosure Standards if it comes from investors, banks or a parent already reporting under them.
2. Close the scope. Which entities, which sites and which period the report covers, aligned with the accounting year.
3. Build the data before the document. The expensive part is not the writing: it is pulling together energy, waste, water and supplier data with traceability back to the source invoice or delivery note.
4. Prepare for external review. If your report will be assured, every figure has to be reconstructable.

The full route is in our guide on how to prepare a sustainability report in Argentina, and the country's regulatory map is in our guide to environmental and sustainability regulation in Argentina.

Frequently asked questions

Does RT 60 force my company to produce a sustainability report?

No. The standard says expressly that it does not make such reports mandatory and does not determine which entities must prepare them. It regulates how they are prepared when they are.

When does it take effect?

Professional councils publish its effective date as financial years beginning on or after 1 January 2027, the point at which RT 36 is repealed. Since each council approves it and brings it into force in its own jurisdiction, confirm the date with yours.

Can I apply it earlier?

The draft it came from allowed early application, and analyses of the approved text indicate it is retained. If you want to move early, check with your professional council before committing.

Can I use the European ESRS?

Not as an RT 60 framework, which only accepts GRI and the IFRS Sustainability Disclosure Standards. Nothing stops you answering a European customer separately in their format.

What happens to RT 36?

It is repealed in full from the date RT 60 takes effect. Until then it remains the reference standard for the social report.

Whether you pick GRI or the IFRS Sustainability Disclosure Standards, both frameworks ask for the same kind of measured, traceable environmental data, starting with emissions. At Manglai we help you build it and keep it review-ready. Start with our carbon footprint solution.