The Superintendence of Companies has issued External Circular (External Circular 100-000002 of March 14, 2025), which includes the Sustainability Report (08) and eliminates the Business Practices Report (42), thus repealing External Circular 100-000003 of September 11, 2023.
Likewise, it confirms the terms and deadlines for submitting reports 75, 58, and 67 from previous regulations, without substantial changes.
1.New Report: Report 08 – Sustainability report
1.1. Maintains its voluntary reporting status for the following entities:
a. Supervised or controlled companies with total income or assets equal to or greater than 40,000 SMMLV, according to the reference year.
b. Supervised or controlled entities belonging to the following sectors and having received total income equal to or greater than 30,000 SMMLV:
- Mining and energy
- Manufacturing
- Construction
- Tourism
- ICT
- New technologies
1.2. confirms that the responsibility for completing and submitting this report lies with the administrators of the companies preparing it
1.3. It establishes the following submission deadlines:
| The report must be submitted according to the last two digits of the NIT: | Maximum Submission Date |
| 01 – 10 | July 1, 2025 |
| 11 – 20 | July 2, 2025 |
| 21 – 30 | July 3, 2025 |
| 31 – 40 | July 4, 2025 |
| 41 – 50 | July 7, 2025 |
| 51 – 60 | July 8, 2025 |
| 61 – 70 | July 9, 2025 |
| 71 – 80 | July 10, 2025 |
| 81 – 90 | July 11, 2025 |
| 91 – 00 | July 14, 2025 |
1.4. The “Sustainability Report Certificate” is introduced as a mandatory supporting document. Without this certificate, Report 08 will not be considered duly submitted.
2. Elimination of Report 42 – Business Practices
Report 42 has been eliminated, thereby fully repealing External Circular 100-000003 of September 11, 2023.
However, the “Governance” form has been incorporated into Report 08 to assess corporate governance components. This inclusion does not make Report 08 mandatory.
3. Report 58
The obligation for Obligated Entities to implement SAGRILAFT and PTEE and submit Report 58 within fifteen (15) business days following the appointment of the Compliance Officer remains in effect.
Additionally, the new regulation establishes that in cases of removal, resignation, or any other circumstance leading to the permanent absence of the Compliance Officer, they must submit Report 58 to the Superintendence of Companies before the termination of their contractual relationship.
If this is not possible, the legal representative of the Obligated Entity will be responsible for submitting the report. The reporting date must correspond to the last business day on which the outgoing Compliance Officer performed their duties.
4. Change in Reporting Platform
The reporting system has been modified. Previously, reports were submitted through the STORM system. From now on, reports must be submitted via the XBRLExpress platform, accessible through the SIRFIN module.
To submit Report 58, prior authorization must be requested by sending an email to efinancieros@supersociedades.gov.co.
Additionally, we recommend using this contact to confirm whether the report should be transmitted via STORM or SIRFIN, in accordance with the instructions provided by the Superintendence of Companies.
Author: Nadia Sánchez