## [Garrigues Sustainable Newsletter - July 2026](/en_GB/new/garrigues-sustainable-newsletter-july-2026) # Garrigues Sustainable Newsletter - July 2026 España - 07 / 28 / 2026 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/garrigues-sustainable-newsletter-july-2026) - []() - []() Previous Next ![](/sites/default/files/noticias/img/newsletter-garrigues-sostenible-julio-de-2026.jpg) **In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.** ## [ESG in the courts: risks, trends and defense strategies](https://www.garrigues.com/en_GB/new/esg-courts-risks-trends-and-defense-strategies) ESG litigation is a reality in the international legal landscape. It exposes companies to significant economic and reputational risks, which should be anticipated through prevention and compliance, not only to reduce the likelihood of claims, but also to strengthen the defense if they ultimately cannot be avoided. [**KEEP READING >**](https://www.garrigues.com/en_GB/new/esg-courts-risks-trends-and-defense-strategies) ## [The Spanish National Securities Market Commission (CNMV) publishes its practical guide to the European Single Access Point (ESAP) for entities required to report information](https://www.garrigues.com/es_ES/noticia/cnmv-publica-guia-practica-punto-acceso-unico-europeo-esap-entidades-obligadas) The guide explains how the common European platform for financial and corporate information will operate, outlines the implementation timeline, and details the technical requirements that entities must meet when submitting information through this new EU-wide access point. [**KEEP READING >**](https://www.garrigues.com/es_ES/noticia/cnmv-publica-guia-practica-punto-acceso-unico-europeo-esap-entidades-obligadas) ## [Companies and the Sustainable (?) Mobility Law](https://www.garrigues.com/en_GB/new/companies-and-sustainable-mobility-law) As the December 2026 deadline for implementation of the legislation on sustainable mobility plans draws near, we take a look at a few of the many doubts it has spawned. [**KEEP READING >**](https://www.garrigues.com/en_GB/new/companies-and-sustainable-mobility-law) ## [Protocols against adverse weather phenomena: anticipation for a better organization of work](https://bloglaboral.garrigues.com/en/protocols-against-adverse-weather-phenomena-anticipation-for-a-better-organization-of-work) Extreme weather events are no longer exceptional: heat waves, torrential rains and storms erupt more frequently, forcing companies to rethink their work organization. This post analyses how action protocols in the face of climatic contingencies are consolidating themselves as essential tools for managing situations that may affect work activity in an anticipated and orderly manner. [**KEEP READING >**](https://bloglaboral.garrigues.com/en/protocols-against-adverse-weather-phenomena-anticipation-for-a-better-organization-of-work) ## News [**European Commission simplifies sustainability reporting and introduces a voluntary standard for SMEs**](https://www.garrigues.com/en_GB/new/european-commission-simplifies-sustainability-reporting-and-introduces-voluntary-standard-smes) Revision of the ESRS is part of the Omnibus I simplification package and is accompanied by a voluntary reporting framework for companies outside the scope of the CSRD. [**Spanish government extends ban on dismissals until September 2026 and strengthens sustainable commuting plans**](https://www.garrigues.com/en_GB/new/spanish-government-extends-ban-dismissals-until-september-2026-and-strengthens-sustainable) The Comprehensive Response Plan to the Middle East Crisis provides that companies receiving the direct aid established under Royal Decree-Law 18/2026 may not carry out objective dismissals until September 30, 2026, and that failure to implement a sustainable commuting plan will trigger the obligation to repay the aid received. [**The duration and scope of the tax measures adopted in response to the Middle East crisis have been adjusted**](https://www.garrigues.com/es_ES/noticia/prorrogan-reducen-efectos-medidas-tributarias-adoptadas-respuesta-crisis-oriente-medio) The measures primarily concern the rates applicable to the Hydrocarbons Tax (for which changes have also been introduced to the refund regime), VAT, the Canary Islands General Indirect Tax (IGIC), the Tax on the Value of Electricity Production, the Electricity Tax, and the Excise Duty on Petroleum-Derived Fuels in the Canary Islands. [**Listing Act: The new regime for the disclosure of inside information enters into force from 5 June 2026**](https://www.garrigues.com/en_GB/new/listing-act-new-regime-disclosure-inside-information-enters-force-5-june-2026) The reform of MAR introduced by the Listing Act eliminates the obligation to disclose intermediate steps in protracted processes and establishes a more objective criterion for delaying disclosure, based on the contrast with the issuer's previous public announcements. [**Spain: MITECO opens a public consultation to amend the Law on Waste and Contaminated Soils**](https://www.garrigues.com/en_GB/new/spain-miteco-opens-public-consultation-amend-law-waste-and-contaminated-soils) The consultation proposes a broad revision of Law 7/2022 with possible changes in areas such as extended producer responsibility, taxation or the sanctioning regime. [**The EU Regulation on packaging and packaging waste will start to apply on 12 August 2026**](https://www.garrigues.com/en_GB/new/eu-regulation-packaging-and-packaging-waste-will-start-apply-12-august-2026) The regulation introduces a new European regulatory framework for packaging and packaging waste. [**Spanish Accounting and Audit Institute (ICAC) and Spanish Association of Accounting University Lecturers (ASEPUC) study first application of ESRS in Spain**](https://www.garrigues.com/en_GB/new/spanish-accounting-and-audit-institute-icac-and-spanish-association-accounting-university) The document examines the first reporting statements prepared under the ESRS and highlights the need to move towards greater uniformity, clarity and proportionality in disclosure. [**Is your hotel ready to negotiate the sustainable commuting mobility plan?**](https://blogturismo.garrigues.com/en/legislation/is-your-hotel-ready-to-negotiate-the-sustainable-commuting-mobility-plan) Because of rotating shifts, seasonality, and peripheral or island locations, the hotel sector is one of the major “silent” recipients of the new Law 9/2025. [**OECD opens public consultation process on its intra-group services transfer pricing guidelines**](https://blogtributario.garrigues.com/en/transfer-pricing/oecd-opens-public-consultation-process-on-its-intra-group-services-transfer-pricing-guidelines) The proposed changes are a sign of the adoption of a more flexible approach to the analysis of these intra-group services, based mainly on reasonably foreseeable profits, which could also avoid automatism in tax regularizations. [**Psychosocial Risk Prevention: Another Challenge for Companies**](https://www.expansion.com/juridico/opinion/2026/05/18/6a0acc8b468aebd85e8b45b0.html) Growing attention to mental health in the workplace has placed psychosocial risks at the centre of the labour debate in Spain. However, the lack of clear regulatory criteria creates uncertainty as to how companies can effectively comply with their occupational health and safety obligations. [**Spain: MITECO submits to public information the new Work Program of the National Plan for Adaptation to Climate Change**](https://www.garrigues.com/en_GB/new/spain-miteco-submits-public-information-new-work-program-national-plan-adaptation-climate) The programme will specify the climate change adaptation measures to be promoted by the General State Administration between 2026 and 2030. [**Deepfakes and corporate impersonation: would you know how to react in time?**](https://www.garrigues.com/en_GB/garrigues-digital/deepfakes-and-corporate-impersonation-would-you-know-how-react-time) These scenarios, increasingly realistic and frequent, require prior preparation and the ability to respond immediately. With this in mind, as the closing piece in our series on deepfakes and synthetic content, Garrigues has developed an interactive simulator designed to train real-time decision-making in digital identity crises. [**Are companies always required to adapt a job position in the event of permanent disability?**](https://bloglaboral.garrigues.com/en/the-company-does-not-always-have-to-adapt-the-position-in-the-event-of-a-permanent-disability) The idea has spread that any situation of permanent disability of an employee forces the company to adapt their position, relocate them and/or make reasonable adjustments, but this is not always the case. The suspension of the employment contract with reservation of a job when the employee’s situation of disability can be reviewed for improvement that allows their reinstatement still exists. [**The EU proposes to redefine labor mobility by reforming the coordination of social security and is committed to quality employment**](https://bloglaboral.garrigues.com/en/the-eu-proposes-to-redefine-labor-mobility-by-reforming-the-coordination-of-social-security-and-is-committed-to-quality-employment) We look at the reform that the European Union institutions are working on regarding social security coordination rules and their roadmap for quality employment. [**The Criminal Risks of Misusing Corporate Credit Cards**](https://www.laverdad.es/nuestra-economia/fernando-florit-hernandez-riesgo-penal-mal-uso-tarjetas-corporativas-20260610221026-nt.html?ref=https%3A%2F%2Fwww.laverdad.es%2Fnuestra-economia%2Ffernando-florit-hernandez-riesgo-penal-mal-uso-tarjetas-corporativas-20260610221026-nt.html) The improper use of corporate credit cards can give rise to criminal liability and expose both companies and their executives to significant financial and reputational risks. ## Latin America [**Public Auctions as a Contracting Mechanism in Latin America’s Electricity Markets**](https://www.garrigues.com/es_ES/noticia/subastas-publicas-mecanismo-contratacion-mercado-energia-electrica-latinoamerica) This article analyses the current role of public auctions as a procurement mechanism in the electricity markets of Chile, Colombia and Peru, examining their main design features, the results achieved and the challenges faced by each jurisdiction. [**Areas of Life and Forest Areas: New Environmental Obligations for Businesses in Colombia**](https://lexir.co/2026/04/28/areas-de-vida-y-de-bosques-nuevas-obligaciones-ambientales-para-las-empresas/) The creation of Areas of Life and Forest Areas in Colombia marks a further step in the evolution of environmental compliance, imposing specific obligations on companies regarding the planning, implementation, monitoring and reporting of ecological restoration projects. [**Battery Energy Storage in Colombia: Between Emerging Regulation and Investment Opportunities**](https://lexir.co/2026/06/25/almacenamiento-de-energia-con-baterias-en-colombia-entre-la-regulacion-emergente-y-las-oportunidades-de-inversion/) 2026 could prove to be a turning point for Colombia’s electricity sector for several reasons: forecasts of a particularly intense El Niño phenomenon, a shortfall in available energy to ensure supply reliability, and delays in the permitting and grid connection of new power projects. Against this backdrop, the Colombian government is promoting mechanisms to strengthen energy security, including a tender for long-term power supply contracts with a 15-year term. [**The ILO adopts a historic convention to regulate work on digital platforms and requires a review of labor models and algorithms**](https://www.garrigues.com/en_GB/new/mexico-ilo-adopts-historic-convention-regulate-work-digital-platforms-and-requires-review-labor) On June 12th, 2026, the International Labour Conference, at its 114th session held in Geneva, adopted the Convention on Decent Work in the Platform Economy (Convention 193), an unprecedented normative instrument that seeks to guarantee decent working conditions for the millions of people who work through digital platforms worldwide. [**Peru Approves Its National Artificial Intelligence Strategy (NAIS) and Introduces Specific Obligations for Public Entities**](https://www.garrigues.com/es_ES/noticia/peru-aprueba-estrategia-nacional-inteligencia-artificial-enia-establece-obligaciones) The National Artificial Intelligence Strategy (NAIS) 2026–2030 aims to develop and strengthen AI governance and management at the national level, fostering digital innovation, enhancing human capabilities, and boosting the country’s productivity and competitiveness. The strategy is designed to position Peru as a key player in the region’s digital economy while establishing specific obligations for public entities in the implementation and oversight of AI initiatives. [**Mexico: New CONAGUA regulations published, reshaping the strategy for preserving water rights**](https://www.garrigues.com/es_ES/noticia/mexico-publicada-nueva-normativa-conagua-reconfigura-estrategia-conservacion-derechos-agua) The new regulation governing the determination and payment of the non-expiration guarantee fee for national water rights redefines how to prevent the expiration of water rights, with clearer deadlines, digitized procedures and a reset of payment and extension opportunities, requiring companies to review their compliance and water resource management strategies. [**Chile introduces a special employment contract for older workers**](https://www.garrigues.com/es_ES/noticia/chile-crea-contrato-especial-trabajadores-adultos-mayores) Chile is strengthening labour protection for older persons through a voluntary employment contract available to workers aged 60 and over. The new framework includes flexible working arrangements, adapted duties, mutually agreed suspension periods, and the possibility of taking annual leave in advance. [**Chile approves new rules reshaping the operation of the power system and the allocation of energy injections**](https://www.garrigues.com/es_ES/noticia/chile-gobierno-aprueba-decreto-redefine-operacion-sistema-electrico-reparto-inyecciones) Chile has approved a new decree updating the regulatory framework governing the electricity system. The reform introduces new concepts such as energy storage and self-consumption, while modifying the rules for allocating energy injections into the grid. These changes are expected to have a significant impact on small-scale generators connected to distribution networks. [**Colombia strengthens due process requirements in workplace disciplinary proceedings**](https://www.garrigues.com/es_ES/noticia/colombia-ministerio-trabajo-refuerza-debido-proceso-disciplinario-laboral-obliga-empresas) Colombia’s Ministry of Labour has reinforced due process guarantees in workplace disciplinary proceedings, establishing minimum procedural stages that employers must follow before imposing sanctions or dismissing employees. The new rules also require companies to update their internal regulations and introduce greater scrutiny of proportionality, defence rights and the use of digital tools in disciplinary processes. [**Mexico City tightens and modernizes its environmental framework by defining new rules for inspection, air quality, and permits**](https://www.garrigues.com/en_GB/new/mexico-city-tightens-and-modernizes-its-environmental-framework-defining-new-rules-inspection) Mexico City takes a decisive step in environmental policy. With the publication of the new Regulation of the Environmental Law, the Government establishes the operational rules that will govern inspection, surveillance, air quality, and the granting of environmental permits. This is an instrument that directly impacts companies, developers, operators of natural spaces, and any person carrying out activities with environmental implications in the City. [**Colombia introduces new measures to protect individuals against identity theft and fraudulent charges**](https://www.garrigues.com/es_ES/noticia/colombia-establece-nuevas-medidas-proteger-personas-frente-suplantacion-identidad-cobros) Colombia’s Congress has enacted Law 2573 of 19 May 2026, which imposes obligations on telecommunications operators, financial and credit institutions, and other commercial establishments to prevent and address cases of identity theft, protecting victims from negative credit records and fraudulent charges. [**El Gobierno mexicano lanza una nueva convocatoria para generación renovable y almacenamiento, incluyendo proyectos con CFE**](https://www.garrigues.com/es_ES/noticia/mexico-gobierno-lanza-nueva-convocatoria-generacion-renovable-almacenamiento-incluyendo) A través de la convocatoria, la Secretaría de Energía (SENER) busca establecer un mecanismo específico y prioritario para la solicitud y autorización de permisos de generación y almacenamiento de energía eléctrica. Estos proyectos podrán ser desarrollados en asociación con la Comisión Federal de Electricidad (CFE). [**Mexico: Government launches new call for renewable generation and storage, including projects with CFE**](https://www.garrigues.com/en_GB/new/mexico-government-launches-new-call-renewable-generation-and-storage-including-projects-cfe) Through this call, the Ministry of Energy (SENER) seeks to establish a specific and priority mechanism for the application and authorization of generation and electricity storage permits. Such projects may be developed in association with the Federal Electricity Commission (CFE). [**Security incidents in Peru: taking stock of the first inspections under the new Personal Data Protection Regulation**](https://www.garrigues.com/es_ES/noticia/incidentes-seguridad-peru-balance-primeras-fiscalizaciones-nuevo-reglamento-ley-proteccion) Since March 2025, the notification of security incidents has been mandatory within 48 hours, even when incidents are resolved internally. The first inspections have expanded the focus to critical service providers, requiring clear protocols, active oversight and demonstrable security measures. [**The Mexican labor reform reduces weekly working hours to 40 and requires companies to anticipate costs, overtime rules and electronic time-tracking obligations**](https://www.garrigues.com/en_GB/new/mexican-labor-reform-reduces-weekly-working-hours-40-and-requires-companies-anticipate-costs) On 1 May 2026, Mexico reformed its labour legislation to gradually reduce the standard working week to 40 hours, redefine overtime rules and mandate electronic recording of working time, with a direct impact on companies’ workforce organisation and labour costs. [**Three key occupational health and safety criteria in Peru**](https://www.garrigues.com/es_ES/noticia/peru-tres-criterios-clave-materia-seguridad-salud-trabajo) On the occasion of Occupational Health and Safety Day, celebrated on 28 April, it is worth reviewing the most recent case law in this area in Peru in order to better understand the decisions being adopted by the competent labour authorities. [**Newsletter on the Latin American energy market – July 2026**](https://www.garrigues.com/es_ES/noticia/newsletter-mercado-energia-latinoamerica-julio-2026) In this edition, our Energy teams in Chile, Colombia, Mexico and Peru analyse the most significant legal and market developments affecting the sector. Topics covered include legislative initiatives, regulatory updates, relevant case law and key industry trends. [**Newsletter on the Latin American energy market – May 2026**](https://www.garrigues.com/es_ES/noticia/newsletter-mercado-energia-latinoamerica-mayo-2026) We provide an overview of the main legal and market developments affecting the energy sector in Chile, Colombia, Mexico and Peru. Our Energy teams in these countries address issues of interest to sponsors, developers, lenders and other stakeholders in the sector, including legislative initiatives, summaries of new regulations, relevant case law and market trends. ## Garrigues Sustainable [**Garrigues publishes its 2025 Sustainability Report**](https://www.garrigues.com/en_GB/new/garrigues-publishes-its-2025-sustainability-report) The report outlines the firm's main achievements over the past year, reaffirms its commitment to responsible and sustainable management, and marks the completion of the 2023–2025 Sustainability Plan. [**Garrigues, the only EU law firm included in the FT ranking for reducing greenhouse gas emissions**](https://www.garrigues.com/en_GB/new/garrigues-only-eu-law-firm-ft-ghg-emissions-reduction-ranking) Garrigues is the only law firm from the European Union featured in the 2026 edition of the *Europe’s Climate Leaders* ranking. This classification recognizes the 600 European companies that have made the greatest progress in reducing greenhouse gas (GHG) emissions. [**Garrigues ranks among Spain’s 100 most reputable companies, according to Merco**](https://www.garrigues.com/en_GB/new/garrigues-ranks-among-100-companies-best-reputation) The firm is ranked 61st this year, improving on its previous result. It is also the only law firm among the top 100 companies and has led the legal sector ranking since 2009. In addition, our Executive Chairman, Fernando Vives, ranks 52nd among Spain’s 100 most highly regarded business leaders. [**Garrigues’ Partners’ Meeting extends Fernando Vives’ term as Executive Chairman until 2032**](https://www.garrigues.com/en_GB/new/garrigues-partners-meeting-extends-fernando-vives-term-executive-chairman-until-2032) The partners have unanimously agreed to bring forward the renewal of his mandate for a new six-year term, until June 2032. They unanimously adopted this decision because they believe it is the strategic course of action that best prepares the firm to face the future at a time of significant challenges and opportunities for the legal sector. 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