Requirements for the presentation of Report 08 – Sustainability Report
Administrators are responsible for the content, accuracy and filing of Report 08. At the moment, the presentation of Report 08 is voluntary. Commercial Entities (as defined in the Guideline) that choose to file Report 08 must do so within the following dates:
| Last two digits of the NIT |
2025 Deadlines for the voluntary presentation of Report 08 |
Last two digits of the NIT |
2025 Deadlines for the voluntary presentation of Report 08 |
| 01-10 |
1 July |
51-60 |
8 July |
| 11-20 |
2 July |
61-70 |
9 July |
| 21-30 |
3 July |
71-80 |
10 July |
| 31-40 |
4 July |
81-90 |
11 July |
| 41-50 |
7 July |
91-00 |
14 July |
Additional Documents: Commercial Entities submitting Report 08 must include an additional document called "Sustainability Report Certificate," indicating that the submitted information is accurate and can be verified by the Superintendence of Companies.
Elimination of Report 42 - Business Practices
The filing of Report 42 is no longer required.
All matters related to corporate governance are included in the "Governance" form of Report 08, which addresses corporate governance issues and evaluates the application of ethics, transparency, and decision-making processes of the Commercial Entity.
Report 58 - Compliance Officers
Report 58 must be submitted whenever there is a change or new appointment of the Compliance Officer, within 15 business days following the change. In case of the removal or resignation of the Compliance Officer, the report must be submitted by the officer to the Superintendence of Companies before the end of their contractual relationship. If this is not possible, the legal representative of the company must submit the report. The cut-off date will be the last business day the Compliance Officer performed their duties.
Additional Documents: Several additional documents must be submitted with Report 58, depending on the program (SAGRILAFT or PTEE), including the Compliance Officer's resume, certifications, and documentation evidencing knowledge of risk management.
These documents must be submitted independently within 2 business days following the submission of Report 58. The report will only be considered received with the submission of all additional documents, using the registration number provided by the XBRL system.
Report 75 - SAGRILAFT, MMR, and PTEE
Commercial Entities required to implement the System of Self-Control and Risk Management for Money Laundering, Terrorism Financing, and Financing of the Proliferation of Weapons of Mass Destruction (SAGRILAFT), MMR (Minimum Measures Regime), and the Business Transparency and Ethics Program (PTEE) must annually report the compliance status of the programs through Report 75, which unifies reports 50 and 52. The maximum deadline for submitting the report will depend on the last two digits of the NIT excluding the verification digit, as follows:
| Last two digits of the NIT |
2025 Deadlines for presentation of Report 75 |
Last two digits of the NIT |
2025 Deadlines for presentation of Report 75 |
| 01-10 |
15 July |
51-60 |
22 July |
| 11-20 |
16 July |
61-70 |
23 July |
| 21-30 |
17 July |
71-80 |
24 July |
| 31-40 |
18 July |
81-90 |
25 July |
| 41-50 |
21 July |
91-00 |
28 July |
Additionally, note that External Circular 100-000002 has expanded the scope of entities required to submit Report 75 for 2026. The new entities include (i) chambers of commerce and (ii) foreign non-profit entities with permanent business in Colombia.
Changes in reporting platforms
Previous platforms have been eliminated, and reports have been migrated to new systems:
- From Storm User to XBRLExpress: All obligated companies must use XBRLExpress for submitting their reports.
- From Storm to SIRFIN: SIRFIN will be the new module for submitting business information.
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