Everything you need to know about the dates and requirements for the Non-Financial Reports of the SuperSociedades in 2025!

In the following newsletter, discover the key dates and the necessary requirements to ensure that your company complies with the established timelines and legal obligations. Don't miss this opportunity to keep your company up to date with the regulations!

Report 75 – SAGRILAFT, Minimum Measures Regime, and PTEE

This report must be submitted by companies that are required to implement the following systems:

• SAGRILAFT: It is the System of Self-Control and Comprehensive Risk Management for Money Laundering, Terrorism Financing, and Financing of the Proliferation of Weapons of Mass Destruction (LA/FT/FPADM), which must be implemented by companies required to identify, measure, control, and monitor the risks associated with the mentioned crimes, ensuring the protection, integrity, stability, and reputation of your company.

• RMM (Minimum Measures Regime): It consists of a set of measures and controls that organizations in certain specific sectors must adopt to effectively manage the risks related to LA/FT/FPADM. By implementing these actions, vulnerabilities in key areas such as financial and operational management can be reduced, strengthening the security and stability of the company.

• PTEE (Programs for Business Transparency and Ethics): These programs are designed to promote an ethical, responsible, and transparent corporate culture. The PTEE aims to identify, measure, control, and monitor the risks of corruption, transnational bribery, conflicts of interest, and corporate misconduct, fostering a strong organizational culture focused on integrity and transparency in all operations.

Submission Deadline for 2025

The responsibility for submitting this report falls on the company’s administrators and the Compliance Officer. It must be submitted annually, according to the last two digits of the NIT (excluding the verification digit) in accordance with the following table:
 

Companies required to implement and comply with SAGRILAFT and PTEE must appoint a Compliance Officer and must notify the Superintendence of Companies of their appointment, any changes in the designation, or termination of duties of that officer. Whenever there is any update regarding the designation of the Compliance Officer, Report 58 must be submitted. This obligation falls on the administrators and Compliance Officers.

Opportunity to submit report 58

The responsibility to submit the report arises in the following two circumstances:

• Appointment or change of the Compliance Officer: In this case, Report 58 must be submitted within 15 business days following the appointment or modification of the Compliance Officer.
• Removal or resignation: When the Compliance Officer is removed or resigns from their position, Report 58 must be submitted at the time of their departure. If the report cannot be submitted by the Compliance Officer, the legal representative of the company must submit it, with a cutoff date of the last business day the Compliance Officer performed their duties.

Additional Documents to Report 58

Along with Report 58, the following additional documents must be submitted:

• Curriculum Vitae of the Compliance Officer – SAGRILAFT and PTEE.
• Certification of compliance with the requirements to be appointed as Compliance Officer – SAGRILAFT and PTEE, signed by the Legal Representative.
• Copy of the document confirming the registration of the Compliance Officer for SAGRILAFT in the SIREL system administered by the UIAF.
• Copy of the extract from the minutes of the board of directors or the highest governing body (as applicable to each Obligated Party) confirming the designation of the SAGRILAFT and PTEE Compliance Officer.
• Copy of the document that certifies knowledge in risk management related to LA/FT/FPADM, through specialization, courses, diplomas, seminars, congresses, or any similar training.
• Documentation certifying knowledge in risk management – PTEE.
• Certificate of verification of disqualifications and incompatibilities of the Compliance Officer for SAGRILAFT and PTEE, signed by the Legal Representative.

These additional documents must be filed independently within two (2) business days following the submission of Report 58. However, it is recommended to submit these documents at the same time as the submission of Report 58. Report 58 will only be considered received once all the additional documents listed have been submitted. The additional documents are not required when reporting the removal or resignation of the Compliance Officer.

Report 08 – Sustainability Report.

It is the report through which companies present the results of their performance in environmental, social, governance, economic, and financial areas, thus allowing for the evaluation of their impact in these areas

Submission Deadline for 2025.

The submission of this report is voluntary, so its non-submission will not result in any type of sanction. Companies under the supervision or control of the Superintendence of Companies that have achieved total income or assets equal to or greater than 40,000 SMLMV, and companies belonging to the mining-energy, manufacturing, construction, tourism, ICT, and new technologies sectors that have received total income equal to or greater than 30,000 SMMLV, must submit Report 08 – Sustainability Report on the following dates:

The company that voluntarily submits Report 08 must send an additional document to the Superintendence of Companies, called 'Sustainability Report Certification,' in which it explicitly states that the information submitted through the report reflects the truth, and that this information may be subject to verification by the Superintendence of Companies. Report 08 will be considered submitted once the aforementioned additional document is sent

Report 67 – BIC Companies.

This report is intended for Benefit and Collective Interest Companies (BIC), which must submit the information in accordance with the provisions of External Circular 100-000007 of 2021. These companies are distinguished by their strong commitment to generating a positive impact in the social, environmental, and economic areas.

General Information.

1. The mentioned reports must be completed through the XBRL Express application and submitted via the SIRFIN Module (Integrated Financial Reporting System) on the Superintendence of Companies website.

2.Important: With the issuance of Circular 100-000002 of 2025, Circular External 100-000003 of 2023 is repealed, meaning the submission of Report 42 on Business Practices is no longer required.

How Can We Assist You?

At Forvis Mazars, we have experts in submitting non-financial reports, in accordance with the provisions of Circular 100-000002 of 2025, as well as in the knowledge of the involved sectors and the implementation of the SARLAFT and PTEE systems. If you need support in implementing or complying with the obligations outlined in this newsletter, please contact us at the provided email addresses, and we will be happy to discuss the best way to assist you.