Garrigues Sustainable Newsletter - October 2022
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
Non-financial information statements: Here are the legal requirements to be considered for 2023
Before the end of the year, organizations would be well-advised to familiarize themselves with the new legislation that will have a bearing on the obligation to prepare the non-financial information statement (NFIS) for 2022 together with the future sustainability reporting landscape.
Adapting the tax system to challenges facing the green transition
In the context of the Recovery, Transformation and Resilience Plan a range of measures relating to environmental taxes have been approved, notably the creation of a tax on non-reusable plastic packaging and amendment of the tax on fluorinated greenhouse gases. This new tax will come into force on January 1, 2023, whereas the amendment of the tax on fluorinated gases has been in force since September 1, 2022.
Working towards a law on human rights due diligence in an employment context
The eradication of forced child labor, the fight against discrimination at work and the protection of and respect for human rights all form part, together with other measures, such as combatting environmental impact, of the principles laid down in the UN commitment acquired in the 2030 Agenda for sustainable development, which was assumed by Spain in 2015.
7th Anniversary of the 2030 Agenda: 10 initiatives to lead change from the private sector
Businesses play a key role in the adoption of the Sustainable Development Goals. We take a look at some of the most significant initiatives and actions being adopted by the private sector to implement the 2030 Agenda and contribute to change.
Legislation
- The European Council approves EU law to improve gender balance on company boards
- Organic Law 10/2022 on the comprehensive guarantee of sexual freedom introduces rights and obligations in the labor law field
- The reform of the Tax on Fluorinated Greenhouse Gases comes into force
Trends
- Equal Pay Day: what has been achieved so far and the challenges that remain
- Bicycles for public servants: energy saving measures in the Administration
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