Doble Materialidad: se refiere a la información relacionada con los impactos del entorno sobre la creación de valor económico de la Entidad Empresarial y los impactos en el medio ambiente y la sociedad.
Circular 100-000020 de 2026 →In force
Article 11.2.8
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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