In Colombia, following the enactment of Law 2173 of 2021, which was regulated by Resolution 1491 of 2025, clear and enforceable obligations were established for all medium and large companies, which must be taken into account in order to avoid non- compliance or sanctions by the environmental authorities.
The aforementioned law aims to promote ecological restoration through tree planting and the creation of so-called "Life Areas" throughout the national territory. Thus, under this premise, Law 2173 requires medium and large companies to:
- Develop and submit a tree planting programme to the competent environmental authority.
- Determine the number of trees to be planted based on the number of employees in the company,
- Obtain the certificate called "Siembra Vida Empresarial", and
- Report the actions implemented to the competent environmental authorities.
Muñoz Tamayo & Asociados remains at your full disposal to assist you in complying with the obligations arising from Law 2173 of 2021.
Accordingly, our advisory services may include conducting a personalized assessment to determine the scope of the law as it applies to your company, providing guidance on the selection of land for the tree‑planting programs, and/or managing procedures and submitting reports before the competent environmental authority, among others.
