Costa Rica reforms corporate social responsibility governance

The Executive Branch of Costa Rica published in La Gaceta — Official Gazette No. 169 on Tuesday, September 8, 2026, Executive Decree No. 45888-MEIC, which reforms articles 7 and 8 of the governance instrument of the National Social Responsibility Policy. The regulation, signed by the President of the Republic, Laura Fernández Delgado, and the Minister of Economy, Industry and Commerce, María del Milagro Solórzano León, reconfigures the Sustainability Technical Secretariat of the MEIC and enters into force upon its publication in the official bulletin.

The decree modifies Executive Decree No. 40459-MEIC of June 22, 2017, published in Supplement No. 202 of the Official Gazette La Gaceta No. 156 of August 18, 2017, titled Governance for the Implementation and Monitoring of the National Social Responsibility Policy of Costa Rica. Said instrument had already been reformed by Executive Decree No. 43748-MEIC of July 6, 2022, and is now adjusted again due to “new needs for improvement and adjustment” identified by the Executive.

Regulatory Framework and Context

The reform is framed within the National Social Responsibility Policy 2017-2030, presented by the Government of Costa Rica as a commitment of the State to “lead by example” and promote responsible management models. The text recalls that the country assumed commitments as a member of the Organisation for Economic Co-operation and Development (OECD) regarding responsible, transparent, sustainable, and human rights-respecting business conduct, aligning national practices with international standards.

In accordance with articles 12, 13, and 14 of the Law for the Protection of Citizens from Excessive Administrative Requirements and Procedures, Law No. 8220, the decree does not create or modify requirements or processes that the administered party must fulfill; therefore, it does not require the procedure for verification of simplification of procedures before the Directorate of Regulatory Improvement of the MEIC.

New Composition of the Technical Secretariat

The reformed article 7 establishes the composition of the Sustainability Technical Secretariat, which shall now consist of three officials appointed by the Ministerial Office of the MEIC:

• One of them will be in charge of the execution of all actions related to the proper functioning of the Council (CAS).
• The remaining two will provide the required technical support.

Functions of the Technical Secretariat

The reformed article 8 details the functions of the Sustainability Technical Secretariat, among which the following stand out:

• Convene the CAS meetings and prepare the corresponding minutes.
• Follow up on the Council’s agreements.
• Coordinate the work of the CAS for the implementation and monitoring of the National Social Responsibility Policy.
• Participate in the CAS sessions with the right to speak, but without the right to vote.
• Draft the minutes of the Council sessions.
• Request and ensure that entities and organizations provide the information required by the CAS for each session.
• Provide technical support to the Council.
• Coordinate with the public and private sectors the dissemination of the different initiatives covered by the decree.
• Those functions that result as derivatives of the exercise of its competence.

Validity and Scope

Executive Decree No. 45888-MEIC, issued at the Presidency of the Republic on the 23rd day of the month of July 2026, takes effect from its publication in the Official Gazette La Gaceta. The reform directly affects companies and public entities that report on sustainability and responsible business conduct, by reorganizing the technical body in charge of monitoring the national policy and coordinating the information that the CAS requires in each session.

With this update, the Executive seeks to consolidate the institutional framework of social responsibility in the country, reinforcing the technical capacity of the Technical Secretariat of Sustainability of the MEIC and its articulation with the public and private sectors, in line with the international commitments assumed by Costa Rica before the OECD.

Source: La Gaceta — Official Gazette, No. 169, Tuesday, September 8, 2026, Executive Branch, Decrees, p. 3 (official reference: D45888-IN202601115038).