Regulatory Alerts2026-01-01
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SBP-SG-CIRCULAR-2026-0069: Adoption of ISSB Sustainability Disclosure Standards
The Superintendency of Banks of Panama issued Circular 2026-0069 to notify the banking sector of Panama's official adoption of the ISSB Sustainability Disclosure Standards effective January 1, 2026. The circular mandates that financial entities integrate sustainability and climate-related risks and opportunities into their financial reporting. Furthermore, the regulator announced it will evaluate specific implementation dates and scopes for the banking sector and will issue detailed guidelines to ensure uniform technical application.
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