(Pontificia Universidad Católica del Perú, 2024-11-19) Henao Beltrán, Lina Fernanda
In this article, the author seeks to carry out an exhaustuve analysis regarding the impact of D.S. 046 on the liability regime of directors within Colombian legislation, thus specifying the areas of the duties of diligence, good faith and coporate loyalty. Furthermore, it’s mentioned that said norm, by incorporating the rule of deference to business criteria, grants greater autonomy when making decisions in favor of the interests of the company.