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Taking into consideration the developments in Corporate Governance globally, and in order to meet new business circumstances, particularly after the world economic crisis which revealed, among many other things, the deep weaknesses that lingered in the Corporate Governance functioning, the Financial Superintendency of Colombia (FSC) has led a process of revision of the Country Code, taken as a key referent the CAF’s publication “Lineamientos para un Código Latinoamericano de Gobierno Corporativo” [Guidelines for a Latin American Corporate Governance Code], as well as the comments and input from the industry, to develop a new Country Code that suits the Colombian market situation.

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