Garrigues Sustainable Newsletter - April 2025
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
Extended producer responsibility and environmental taxation under examination after three years of the Waste Law
As part of the Garrigues Sustainable cycle, a further session was held on April 8 with the title "Three years of the Waste Law: achievements and future prospects of extended responsibility and environmental taxation." The meeting brought together experts from the firm to reflect on the impact of this regulation since its entry into force, with a special focus on extended producer responsibility (EPR) and the new tax frameworks related to waste management.
Omnibus proposal: the European Commission adopts the first package of simplification measures for EU rules
The initiative, which will now follow the legislative procedure,involves changes to the CSRD and CSDDD directives and puts forward amendments to the delegated acts on the Taxonomy, together with the Regulation on the Carbon Border Adjustment Mechanism and the InvestEu Regulation.
Other legal news
‘Stop-the-clock’ directive published in the Official Journal of the European Union
The directive, which forms part of the first package of measures to simplify legislation proposed by the European Commission in February 2025, postpones the dates of application of the CRSD and the CSDDD.
The new legislation strengthens the role of the national register as an instrument for reducing emissions, requires large enterprises and public agencies to calculate their carbon footprint and publish reduction plans, and promotes CO₂ absorption projects with environmental and social benefits.
The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.
Spain passes a law to prevent food loss and waste throughout the entire food chain
The country has taken a major step forward in the fight against food waste by setting out policy priorities and other obligations for food chain operators.
On February 6, the European Commission published guidelines to assist the various operators in the artificial intelligence environment to determine whether they are dealing with an artificial intelligence system within the meaning of Regulation (EU) 2024/1689 on artificial intelligence. Additionally, on March 11, it published the third draft of the general-purpose AI code of practice. In the following article, we unpack the key points of both documents.
Trends
Countdown to the implementation of company mobility plans in Catalonia
August 10, 2025 is the deadline for certain workplaces located in Catalonia (Spain) to adopt a company mobility plan, which must be drawn up with the participation of the workforce and is subject to a report from the competent territorial authority in matters of mobility.
The challenge of gender balance in senior management for family businesses
On 2 August 2024, the so-called Parity Law was published in the Official State Gazette, which establishes the obligation of companies included in its scope to ensure that senior management has a composition that ensures the presence of at least 40% of people of the under-represented sex. We reflect on how this legal obligation should be addressed in the family business.
Artificial Intelligence: Can It Also Help Prevent Occupational Hazards?
The International Labor Organization (ILO) annually commemorates World Day for Safety and Health on April 28. To this end, this year it launched the campaign “Revolutionizing health and safety with AI and digitalization at work” on how new technologies are transforming occupational safety and health. Thus, in 2025, the ILO is focusing on analyzing the extent to which digitalization can improve occupational safety and health, and how the emergence of digital safety systems can revolutionize this field.
How to turn the new AI Act into a competitive edge in the tourism industry
The EU Artificial Intelligence Act brings both a challenge and an opportunity for the tourism and hospitality industry. Companies that understand and adopt these new legal obligations correctly will both avoid legal and economic risks and position themselves as leaders, as well as differentiating themselves to consumers with growing concerns about privacy and the ethics of technology.
‘Riders’ law’ and platform work directive: challenges ahead
On November 11, 2024, Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work was published in the Official Journal of the European Union (OJEU). Its transposition by the Member States (which deadline is December 2, 2026) will bring with it new and important obligations for digital platforms.
Lasting powers of attorney could be considered a sufficient measure of support for the exercise of the legal capacity of people with disabilities. This is inferred from the context of the legislation in force and the recent ruling by the Supreme Court. If such lasting powers of attorney are complete and adequate and respect the rights and preferences of the persons concerned, they could exclude the need to take measures through the courts.
In the week in which the International Day for the Elimination of Racial Discrimination is observed, we review the main international, European and Spanish regulations that seek the elimination of racial discrimination in the workplace.
Latin America
Bankability in public transport projects in Chile, Colombia, Mexico and Peru
In the field of transportation in Latin America, in recent years there has been significant growth in infrastructure projects aimed at improving the quality of life for the population. Countries such as Chile, Colombia, Mexico and Peru face challenges and opportunities in terms of the bankability of these projects, understood as their ability to be attractive, both for sponsors and financiers, in order to ensure the necessary financing for their construction and operation.
Judicial control over environmental administrative decisions in Colombia
The Council of State has highlighted the importance of review by the courts of administrative decisions associated with the Environmental Management Plan (PMA) and sets an important precedent by defining limits to the discretion of the National Environmental Permits Authority (ANLA) in imposing new measures that can alter the existing regulatory framework for projects in progress.
Mexico City introduces a green carbon tax for fixed sources
In April Mexico City started to charge a carbon tax on fixed sources emitting one tonne or more of CO2 in a month. This measure is designed to reduce air pollution and move towards decarbonization.
The new law requires employers to report to the organization administering their occupational accident and sickness insurance when they receive a complaint for sexual harassment, employee harassment or workplace violence.
To enhance the quality of its legislation and settle points of law in the public sector, Peru has taken an important step in the implementation of its regulatory quality system. Legislative Decree 1565, published in 2023 and its regulations, in 2025, continue with the use of tools to achieve good legislative design, such as a Regulatory Impact Assessment.
Colombia: Increased money laundering monitoring by the transport authority in the sector
A recent decision broadens the scope of supervision to include new actors in the transport sector and orders migration of the AML/CT prevention and control system (SIPLAFT) to the AML/CT risk management system (SARLAFT). Companies will have to adopt risk management measures, such as drawing up internal manuals, conducting audits and appointing a compliance officer, within eight months.
Since March 2025, the new energy rules in Mexico have placed crucial emphasis on environmental protection, with new obligations and supervision mechanisms. Focusing on sustainability and respect for human rights, these measures seek a balance between regulation and flexibility for subject parties.
The recent decision by the United States to designate Mexican cartels as Foreign Terrorist Organizations (FTOs) marks a significant shift in the risk landscape for multinational companies with interests in Mexico and Latin America. Below, we analyze key strategies for mitigating these risks.
Chile: The recently approved Welfare Reform. Implications and points to consider for employers
The Chilean legislature approved a bill, known as the Welfare Reform, containing the most significant amendments to the welfare system in relation to pensions since its creation in 1981.
Newsletter regarding the energy market in Chile, Colombia and Peru - November 2025
We provide a summary of the main new legislation and market news, for the energy sector in Chile, Colombia and Peru. Teams specializing in energy in those countries look at topics of interest for sponsors, developers, finance providers and other stakeholders in the sector, such as bills, summaries of new rules, key case law and market trends.
Garrigues Sustainable
Garrigues posts €481.85 million in 2024, up 6.1% on last year
In Spain, revenues amounted to €419.19 million, having grown by €22.46 million.
Garrigues inaugurates new head office at Torres Colon in Madrid
The remodeled building incorporates the latest solutions in energy efficiency and sustainable design. It holds the LEED Gold certification and is in the process of obtaining the WELL certification, both of which guarantee the highest standards in terms of sustainability, health and well-being.
Garrigues, the only Spanish law firm in the FT ranking that measures its reduction of GHG emissions
This is the fifth consecutive year that the firm has been recognized for its efforts in combatting climate change.
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