Your Argentine customer has sent you an ESG questionnaire. Here is what the law requires of them — and what they need from you.
Argentina has introduced mandatory sustainability reporting for listed companies through the National Securities Commission (CNV — Comisión Nacional de Valores). CNV Resolution 788/2019 requires listed companies to publish annual sustainability reports aligned with GRI Standards. Argentina is also a major supplier to EU, US, and Brazilian markets — particularly in agriculture, food processing, mining, and energy — and Argentine suppliers face ESG questionnaires from international buyers subject to CSRD, CSDDD, and California SB 253. If you supply goods or services to an Argentine buyer, or if your Argentine buyer supplies international markets, ESG compliance evidence is increasingly a regulatory and procurement requirement.
Key regulations in Argentina — ESG & Sustainability Reporting Supplier Guide
CNV Resolution 788/2019 — Mandatory Sustainability Reporting
Argentina's National Securities Commission (CNV) issued Resolution 788/2019 requiring all listed companies to publish annual sustainability reports aligned with GRI Standards. Reports must cover environmental, social, and governance performance, including supply chain sustainability. The CNV framework is one of the most comprehensive mandatory sustainability reporting requirements in Latin America.
EU CSRD & CSDDD — Reach into Argentine Suppliers
Argentine companies that supply European buyers — particularly in agriculture (soy, beef, wine), mining, and energy — are subject to ESG questionnaires driven by EU CSRD and the incoming CSDDD. The EU Deforestation Regulation (EUDR) affects Argentine soy and beef exporters, requiring deforestation-free evidence and supply chain traceability.
EU Deforestation Regulation (EUDR) — Soy and Beef
Argentina is one of the world's largest exporters of soy and a significant beef exporter. The EU Deforestation Regulation requires EU buyers of soy, beef, and derived products to conduct due diligence proving that products are deforestation-free and produced in compliance with local laws. Argentine suppliers in these sectors must provide geolocation data, deforestation-free evidence, and legal compliance documentation to their EU buyers.
California SB 253 — Reach into Argentine Suppliers
Argentine companies that supply large US buyers — particularly in agriculture, mining, and energy — face ESG questionnaires driven by California SB 253. US buyers must disclose Scope 3 supply chain emissions, which requires emissions data from their Argentine suppliers.
What this means for you as a supplier
You may not be directly regulated by all of these frameworks. But your Argentine buyer is — and so are the international buyers in your supply chain. CNV-listed companies must disclose supply chain sustainability data. EU buyers must assess Argentine suppliers under CSRD, CSDDD, and the EUDR. A non-response or a weak response increases your buyer's regulatory risk and makes you a liability in their supply chain.
Key dates
2019 onwards
CNV Resolution 788/2019 — mandatory sustainability reporting for all CNV-listed companies
Active now
EU CSRD — large EU companies must disclose supply chain sustainability data including Argentine suppliers
Active now
EU Deforestation Regulation — Argentine soy and beef exporters must provide deforestation-free evidence
2026
California SB 253 mandatory Scope 3 reporting — US buyers must disclose supply chain emissions including Argentine suppliers
July 2029
EU CSDDD Phase 1 — large EU companies must conduct active supply chain due diligence; Argentine suppliers will receive structured questionnaires
Argentina's mandatory sustainability reporting framework
Argentina was one of the first Latin American countries to introduce mandatory sustainability reporting for listed companies. CNV Resolution 788/2019 requires GRI-aligned annual sustainability reports from all listed companies, making Argentine company ESG disclosures directly comparable with international standards. For suppliers to Argentine listed companies, this means your buyer's sustainability report will include supply chain data — and they need your information to complete it.
EU Deforestation Regulation — critical for Argentine agricultural exporters
Argentina is one of the world's largest exporters of soy and a significant beef exporter. The EU Deforestation Regulation (EUDR) requires EU buyers of soy, beef, and derived products to conduct due diligence proving that products are deforestation-free. Argentine soy and beef exporters must provide geolocation data, deforestation-free evidence, and legal compliance documentation to their EU buyers — without it, EU buyers cannot legally import these products.
What your Argentine buyer's questionnaire will ask
Environmental management and deforestation
Evidence of environmental management systems, deforestation-free sourcing (critical for soy and beef), and compliance with Argentine environmental law. EU buyers require geolocation data and deforestation-free certificates.
GHG emissions and climate data
Scope 1 and Scope 2 emissions data, and increasingly Scope 3 (supply chain) emissions. CNV-listed companies and EU CSRD buyers require supply chain emissions data.
Labour rights and working conditions
Compliance with Argentine Labour Law, minimum wage, working hours, health and safety, and freedom of association. International buyers will reference ILO conventions.
Human rights due diligence
A written policy covering forced labour, child labour, and non-discrimination. Evidence that you assess your own supply chain for human rights risks.
Supply chain traceability
Evidence of your own supplier assessment processes and traceability through your supply chain. The EUDR specifically requires geolocation data for land where commodities were produced.
Governance and anti-corruption
Anti-bribery and anti-corruption policies. Board oversight of ESG matters. International buyers will reference their own jurisdiction's anti-corruption laws.
What happens if your response is inadequate
- →Your CNV-listed buyer must disclose supply chain sustainability data — a non-response creates a gap in their mandatory GRI report
- →EU buyers of your soy or beef cannot legally import these products without your deforestation-free evidence under the EUDR
- →EU buyers subject to CSDDD may be required to source from suppliers who can demonstrate compliance — a non-response puts your contract at risk from July 2029
- →US buyers subject to California SB 253 need your emissions data to complete their own mandatory Scope 3 disclosure
Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change — verify current requirements with a qualified adviser.
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