Your Peruvian customer has sent you a sustainability questionnaire. Here is what the SMV and Peruvian law require of them — and what they need from you.
Peru has an emerging ESG regulatory framework driven by the Superintendencia del Mercado de Valores (SMV) sustainability reporting guidelines, the National Environmental Policy, and Peru's significant role in global supply chains for copper, gold, silver, zinc, and agricultural products including coffee, cocoa, and asparagus. Peru is the world's second-largest copper producer and a major gold and silver exporter. EU and US buyers in these sectors face intense ESG scrutiny, and that pressure flows directly into Peruvian supply chains. The EU Deforestation Regulation (EUDR) also has direct reach into Peru's cocoa and coffee export sectors.
Key regulations in Peru — ESG & Sustainability Supplier Guide
SMV — Superintendencia del Mercado de Valores Sustainability Reporting
The SMV requires listed companies to publish sustainability reports aligned with GRI Standards. The framework covers environmental impact, social responsibility, and governance. Companies in extractive and agricultural sectors face enhanced scrutiny given Peru's significant mining and agricultural export base.
Peru National Environmental Policy and Climate Framework
Peru's National Environmental Policy and its NDC commitments under the Paris Agreement create obligations for large emitters and high-impact sectors. The Ministry of Environment (MINAM) oversees environmental compliance. Companies in mining, energy, and agriculture must comply with environmental impact assessment requirements and sector-specific environmental standards.
EU Deforestation Regulation (EUDR) — Cocoa and Coffee
The EU Deforestation Regulation prohibits the import into the EU of cocoa, coffee, and other commodities unless they are deforestation-free and produced in compliance with local laws. Peru is a significant exporter of cocoa and coffee to EU markets. Peruvian suppliers to EU buyers in these commodities must provide geolocation data and due diligence statements.
EU CSRD and CSDDD — Supply Chain Reach into Peru
EU companies sourcing copper, gold, and agricultural products from Peru are subject to CSRD supply chain reporting and CSDDD due diligence obligations. Peruvian suppliers to EU buyers will receive increasingly structured ESG questionnaires as these obligations take effect.
Peru PDPL & PECERT Cyber Obligations
Peru's Personal Data Protection Law (Law 29,733) requires data controllers to notify the National Authority for Personal Data Protection (ANPD — Autoridad Nacional de Protección de Datos Personales) of personal data breaches within 15 business days. Peru's PECERT (Peruvian Computer Emergency Response Team) coordinates national cyber incident response. The National Cybersecurity Strategy 2019 is being updated with expanded mandatory incident reporting obligations. Suppliers processing Peruvian customer data must align incident response to ANPD notification requirements and monitor the evolving framework.
What this means for you as a supplier
You are not directly regulated by EU ESG laws unless you are a large company with EU operations. But your Peruvian buyer may be subject to SMV reporting requirements — and if your buyer supplies EU companies, those buyers' CSRD, CSDDD, and EUDR obligations flow directly into your supply chain relationship. For Peruvian companies in cocoa, coffee, copper, and gold, international ESG requirements are already a practical reality.
Key dates
Ongoing
SMV sustainability reporting guidelines mandatory for listed companies
December 30, 2026
EU EUDR in force for large and medium operators — Peruvian cocoa and coffee exporters must comply (original December 2024 date postponed)
June 30, 2027
EUDR applies to micro and small operators — smaller Peruvian cocoa and coffee suppliers must meet requirements (original June 2025 date postponed)
FY2024
EU CSRD mandatory for large EU companies — Peruvian suppliers begin receiving structured questionnaires
July 2029
CSDDD supply chain due diligence — EU buyers must assess Peruvian suppliers for human rights and environmental risks
Peru's dual ESG exposure — mining and agriculture
Peru faces ESG scrutiny from two distinct directions. Its mining sector — copper, gold, silver, zinc — is subject to the EU Critical Raw Materials Act and CSRD supply chain requirements from EU buyers. Its agricultural export sector — cocoa, coffee, asparagus — is subject to the EU Deforestation Regulation and food safety ESG requirements. Both pressures are intensifying simultaneously.
Community and indigenous rights are a particularly sensitive area in Peru, where mining and agricultural operations frequently intersect with indigenous territories. ILO Convention 169 (ratified by Peru) requires free, prior, and informed consent for projects affecting indigenous communities — a requirement that EU buyers increasingly include in their supply chain questionnaires.
What your buyer's questionnaire will ask
Questionnaires from SMV-listed Peruvian buyers and from EU and US buyers sourcing from Peru typically cover the following areas.
Deforestation and land use (EUDR)
Geolocation data for cocoa and coffee production land. Evidence that commodities were not produced on land deforested after December 2020. Due diligence statements for EUDR-covered commodity exporters.
Environmental management
Compliance with Peru's Environmental Framework Law (Law 28611) and sector-specific regulations. Environmental impact assessment for mining and industrial operations. Tailings management and water management for mining operations.
Community and indigenous rights
Free, prior, and informed consent (FPIC) for projects affecting indigenous communities under ILO Convention 169. Community benefit sharing and grievance mechanisms. Evidence of community consultation processes.
Labour rights and working conditions
Compliance with Peru's Labour legislation, minimum wage, and ILO core conventions. Freedom of association and collective bargaining rights. Contractor and subcontractor labour standards.
Climate and emissions
Greenhouse gas emissions data increasingly required by EU buyers subject to CSRD. Alignment with Peru's NDC commitments. Climate risk assessment for operations in climate-vulnerable regions.
Governance and anti-corruption
Anti-corruption policies aligned with Peru's anti-corruption legislation. Code of conduct, supplier agreement acceptance, and whistleblowing mechanisms. Particularly relevant for extractive sector companies.
What happens if your response is inadequate
- →EUDR non-compliance results in loss of EU market access for cocoa and coffee — fines up to 4% of annual EU turnover
- →EU and US buyers may suspend or terminate supply relationships where ESG questionnaire responses are inadequate
- →From July 2029, CSDDD requires EU buyers to take action on identified supply chain risks — including supplier remediation or termination
- →Inadequate indigenous rights consultation can result in project suspension and reputational damage with international buyers
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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