El buen gobierno corporativo no depende únicamente de estatutos y actas. Roles claros, decisiones documentadas y adecuada trazabilidad pueden reducir riesgos y acompañar mejor el crecimiento de la empresa.

For several years, the declaration of beneficial ownership was primarily associated with large companies or complex corporate structures. In 2026 that scenario has changed. The schedule established by SUNAT is progressively incorporating companies with lower income levels, which makes this obligation a directly relevant issue for family businesses, medium-sized companies, small businesses and recently established companies. For many business owners, therefore, this may be the