Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

El propósito principal del artículo es analizar el populismo en México a partir de la comparación de tres experiencias de gobierno como son los de Luis Echeverría Álvarez y José López Portillo en los años setenta y el de Andrés Manuel López Obrador en la actualidad. Desde una perspectiva de teoría política, nos interesa mostrar que las herencias políticas juegan un papel fundamental en la aparición de este fenómeno, por lo cual se privilegia el estudio de los usos semánticos del “pueblo” y de la puesta en práctica de la técnica de gobierno del legalismo discriminatorio. Estos dos recursos nos permiten observar empíricamente si las modificaciones promovidas por los líderes populistas en el entramado legal y constitucional producen efectos directos sobre los grupos considerados como el no pueblo, así como en el mantenimiento o la transformación institucional de los regímenes políticos (sean estos autoritarios o democráticos).

In this article, the author questions the new corporate sustainability report, issued by Superintendent Resolution 018-2020-SMV/02. In this line, it deals with the meaning of corporate sustainability, or how it should be understood, in the current market. It also highlights the importance of the principle of market transparency with respect to corporate sustainability in the face of the necessary information that investors must have.Focusing on the production chain and responsible consumption, the author evaluates the questions of the form on corporate sustainability issued by the Superintendence of the Stock Market through the standards set by the Ethos-IARSE indicators, as well as by the Global Reporting Initiative. All this to conclude that, although a great step has been taken regarding the information provided, there are still many aspects to specify to reach the current standards on corporate sustainability.

In this article, the author presents the definition of risk and its link with financial law. Along these lines, he provides a legal definition in the light of Basel II, identifying and defining the three pillars that comprise it. It also shows the link between these pillars and banking regulation rules. According to the author, this linkage responds to the fact that the rules present a risk variable in their structure, creating, in some cases, situations of legal uncertainty in the face of certain assumptions.In this respect, the article develops the three pillars of legal risk through their practical application in financial regulation. The qualitative nature of legal risk is also highlighted and explained, in order to show its impact on the banking business; to this end, the author presents various practical cases and visual aids, such as charts and graphs that facilitate understanding.

Financial inclusion is both a process and a challenge, especially in countries like Peru, where many people are not part of the financial system. The author provides a business idea and a regulation proposal that could help in one of the aspects that affects the unbanked population, not having a credit record.The absence of a credit rating means that many people are rejected by the formal financial system, thus creating a vicious circle that leads to the development of a parallel informal financial system. The article proposes a novel way to help people build a credit history and thus be able to access more financial products at lower costs.

The application of the Environmental, Social and Governance criteria in the internal organization and investment strategies of companies has grown exponentially in recent decades. This is a result of a process of raising awareness about the various consequences of social and environmental conflicts and their closeness with the corporate field.In this article, the authors analyze the elementary features of the Environmental, Social and Governance criteria, the various aspects of their gradual implementation, both in the structure of companies and in their investment strategies and, finally, the trends in our country, with special emphasis on internal organization and responsible investments.

This paper explains the contractual structure of the acceleration clause, or early maturity of the contract term. This clause is typical of financing agreements and is the principal contractual remedy to recover the capital and the total expected profit of the contract.Although the law allows this remedy for certain situations, contractual practice has proposed a more complex scheme that better accommodates the risks involved in a financing. The study of the acceleration clause makes it possible to overcome the divorce observed between the legal remedies of the Civil Code and the conventional remedies of financial contractual practice.

During the provisional government of marshal Ramón Castilla (1855-1858), the National Convention installed in 1855, promulgated the Transitory Law of Municipalities on January 2, 1857. This law provided for the creation of municipalities in 691 districts included in the then existing provinces and departments, among which the district of Iquicha, located in the province of Huanta, region of Ayacucho, is mentioned. However, due to socio-political events and conflicts that affected the cohesion, life and development of this community, the demarcation action was not carried out. Already in 2022, the author of this work was contacted with some representatives of the Iquichana community –resettled in a perfectly determinable high Andean area as they were told– to take some legal action aimed at demanding the Peruvian State implement the respective district.Thus, this text derives from the thesis that the author raised in a compliance process initiated against the Department of Demarcation and Territorial Organization of the Presidency of the Council of Ministers, due to the reluctance of this body to execute the aforementioned law of municipalities (material inactivity of the Public Administration). To achieve this objective, the author claims that the law in question has a declaratory nature of national interest, despite not containing the linguistic statement used by the current legislative technique for the drafting of declarative laws. During the development of his reasoning and argumentation, he addresses several issues closely linked to the controversy, such as the validity and effectiveness of the norms, the methods of legal interpretation, the material content of the declarative laws, the collision between the constitutional precedent “Villanueva Valverde” and the new regulation of the compliance process, among other concepts and legal categories. Likewise, to contextualize the case and highlight the social problems of the Iquichano people, it integrates some sociological and historical studies of this community.

This article addresses the different legal tools that exist in the Peruvian territory to be able to deal with various environmental emergencies, especially those derived from the use of natural resources by private agents. This includes the following legal mechanisms: constitutional law, administrative law, criminal law and civil law tools.Likewise, in order to be able to clearly portray the above, reference will be made to a case study that occurred a short time ago. This is the case of the Repsol oil spill in the Peruvian sea.