##  [Garrigues Sustainable Newsletter - October 2024](/en_GB/new/garrigues-sustainable-newsletter-october-2024) 

# Garrigues Sustainable Newsletter - October 2024





España - 10 / 25 / 2024





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**In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.**





## [**Publication of the organic law on equal representation and a balanced presence of women and men**](https://www.garrigues.com/en_GB/new/publication-organic-law-equal-representation-and-balanced-presence-women-and-men)

This proposal transposes into Spanish law the European directive on improving the gender balance among directors of listed companies and related measures, although it is more demanding in its scope than the provisions in the EU act. In labor law matters, the measures envisaged for victims of gender violence are extended to include the victims of sexual violence.

[**KEEP READING**](https://www.garrigues.com/en_GB/new/publication-organic-law-equal-representation-and-balanced-presence-women-and-men)

## [**CSRD Directive: publication of the guidelines on limited assurance on sustainability reporting drawn up by the CEAOB**](https://www.garrigues.com/en_GB/new/csrd-directive-publication-guidelines-limited-assurance-sustainability-reporting-drawn-ceaob)

It is an important milestone which is intended to contribute to the harmonization of the assurance on sustainability reporting within the European Union and thus improve its comparability, reliability and quality, pending approval of assurance standards by the European Commission in accordance with the provisions of the CSRD Directive.

[**KEEP READING**](https://www.garrigues.com/en_GB/new/csrd-directive-publication-guidelines-limited-assurance-sustainability-reporting-drawn-ceaob)

## [**Tourism and climate change: a great challenge (and also an opportunity) for the sector**](https://blogturismo.garrigues.com/en/esg/tourism-and-climate-change-a-great-challenge-and-also-an-opportunity-for-the-sector)

The impact that climate change is having on tourism requires the adoption of measures that contribute to reducing its effects, not only by complying with sustainability regulations, but also because of the opportunity that the implementation of the best environmental and social practices can represent for the future of the sector.

[**KEEP READING**](https://blogturismo.garrigues.com/en/esg/tourism-and-climate-change-a-great-challenge-and-also-an-opportunity-for-the-secto)

#### **Other legal news**

  
[**Spain: Approval of the royal decree that develops measures to guarantee equality and non-discrimination of LGTBI people in companies**](https://www.garrigues.com/en_GB/new/spain-approval-royal-decree-develops-measures-guarantee-equality-and-non-discrimination-lgtbi)

The approved regulation protects the rights of LGTBI people, developing Law 4/2023 whose aim is to guarantee their rights by eradicating situations of discrimination against diversity, and includes the content of the measures of action and protocols against harassment.

[**Spain: The new regulations on water reuse regulate the production, supply and use of reclaimed water**](https://www.garrigues.com/en_GB/new/spain-new-regulations-water-reuse-regulate-production-supply-and-use-reclaimed-water)

The fundamental objectives of the legislation is to guarantee the quality and safety of reclaimed water for the environment, human health and animal health, promote reuse and contribute to meeting water demands in a sustainable manner, reducing pressure on natural water resources.

[**Spain: Publication of royal decree governing the management of waste of tobacco products with filters and of filters**](https://www.garrigues.com/en_GB/new/spain-publication-royal-decree-governing-management-waste-tobacco-products-filters-and-filters)

The new legislation develops for this waste stream the extended producer responsibility scheme provided for in the Waste Law and imposes obligations on public authorities and economic operators.

[**Spain: Here is the new procedure for marine renewable energy installations**](https://www.garrigues.com/en_GB/new/spain-here-new-procedure-marine-renewable-energy-installations)

The new administrative rules on authorization of these installations involve a process in stages and the simultaneously granting of the renewable energy economic regime, an access capacity allocation for the transmission grid and a preferred right for obtaining concessions for public domain coastal land.

[**Spain: The terms and conditions and call for applications for the "Equality in Business" award for 2024 are published**](https://www.garrigues.com/en_GB/new/spain-terms-and-conditions-and-call-applications-equality-business-award-2024-are-published)

The award is intended to recognise and stimulate the work of companies and entities committed to equality.

[**ESRS: The consolidated version (including the corrigendum) of the first set of European sustainability reporting standards is now available in EUR-Lex**](https://www.garrigues.com/en_GB/new/esrs-consolidated-version-including-corrigendum-first-set-european-sustainability-reporting)

These standards, which have applied since January 1, 2024, specify the information that companies must disclose on sustainability matters, as well as the uniform manner in which they must present it.

[**The CJEU interprets the requirements for the use of the organic production logo of the European Union**](https://www.garrigues.com/en_GB/new/cjeu-interprets-requirements-use-organic-production-logo-european-union)

It concludes that a food product imported from a third country may only carry the EU organic production logo if it complies with EU legislation, regardless of whether the rules on production in that country are recognized as equivalent.

[**Supreme Court of Spain: the natural gas used in the generation and cogeneration of electricity and heat should be exempt from the special tax on oil and gas**](https://www.garrigues.com/en_GB/new/supreme-court-spain-natural-gas-used-generation-and-cogeneration-electricity-and-heat-should-be)

According to the court, Excise and Other Special Taxes Law 38/1992, of December 28, 1992, infringed Directive 2003/96/EC, by charging the special tax on oil and gas on the natural gas used in the generation and cogeneration of electricity and heat.

[**The National Markets and Antitrust Commission analyzes packaging waste management in Spain**](https://www.garrigues.com/en_GB/new/national-markets-and-antitrust-commission-analyzes-packaging-waste-management-spain)

The Commission has published a study that examines the management of packaging waste in Spain, underscoring the obstacles that limit competition and efficiency in the industry. The main challenges include entry barriers, lack of coordination and conflicts that hinder the entry of new competitors. The Commission underscores the need for a clear regulatory framework that encourages competition in order to improve efficiency in the management of this waste.

[**The European Commission clarifies the new Regulation on ecodesign with a FAQ document**](https://www.garrigues.com/en_GB/new/european-commission-clarifies-new-regulation-ecodesign-faq-document)

The text provides details of the requirements that the products must meet to reduce their environmental impact, addressing key issues for manufacturers, importers and consumers.

[**Catalonia requires companies to implement employee travel plans based on sustainability criteria**](https://www.diaridetarragona.com/economia/economia-empresas/nuevos-planes-de-desplazamiento-en-las-empresas-NF21534238)

Plans will be considered to meet sustainability and pollution reduction criteria if they encourage travel by sustainable and, preferably, collective transportation (article published in *Diari de Tarragona*).

#### **Trends**

  
[**The impact on hotels, restaurants and cafés of the Spanish Special Tax on Non-Reusable Plastic Packaging: main challenges**](https://blogturismo.garrigues.com/en/legislation/the-impact-on-hotels-restaurants-and-cafes-of-the-spanish-special-tax-on-non-reusable-plastic-packaging-main-challenges)

The tax impacts on companies in this sector, both through the higher cost of product purchases and through their obligations as taxpayers, in relation to intra-Community acquisitions and imports of non-reusable plastic packaging.

[**Challenges, opportunities, and unresolved issues in the implementation of the Packaging Royal Decree**](https://www.retema.es/actualidad/desafios-oportunidades-y-cuestiones-pendientes-en-la-implantacion-del-real-decreto-de)

Just a few months away from the two-year mark since its approval, the Packaging Royal Decree (RD 1055/2022) continues to represent a turning point in Spanish environmental legislation (article published in *Retema* magazine).

[**These are the new obligations for the protection and prevention of risks derived from exposure to carcinogens in the workplace**](https://bloglaboral.garrigues.com/en/these-are-the-new-obligations-for-the-protection-and-prevention-of-risks-derived-from-exposure-to-carcinogens-in-the-workplace)

In the context of the fight against cancer in the EU, Royal Decree 612/2024 on the protection of employees from the risks related to exposure to carcinogenic agents at work has brought relevant changes such as the incorporation of protection against reprotoxic agents or the updating of the table of occupational exposure limit values and has reinforced the obligations of companies to train and inform their staff, as well as to keep documentation.

[**Hotel buildings on protected historic sites: a prior due diligence process reduces the risks**](https://blogturismo.garrigues.com/en/latam/hotel-buildings-on-protected-historic-sites-a-prior-due-diligence-process-reduces-the-risks)

Before starting hotel projects, a proper survey is needed of issues like the specific characteristics of the location, along with an assessment of whether there are any planning restrictions or whether a special enabling instrument is required.

#### **Latin America**

  
[**Chile: Companies with a workforce of 100 or more employees, will have to hire at least 2% of people with disabilities.**](https://www.garrigues.com/es_ES/noticia/chile-empresas-mas-100-trabajadores-tendran-contratar-menos-2-personas-discapacidad)

Law no. 21.690 amends the Labor Code in connection with inclusion in the labor market. The changes include an increase from 1% to 2% in the minimum number of employees with disabilities that companies with over 100 employees must hire and provides that the fines for breaches in this respect will be imposed for each employee with a disability that should have been hired.

[**Chile:**](https://www.garrigues.com/es_ES/noticia/chile-cmf-propone-modificar-normativa-memoria-anual-entidades-reguladas-incorpore-aspectos) [**The Financial Market Commission (CMF) proposes to modify legislation so that the annual report of regulated entities includes sustainability aspects**](https://www.garrigues.com/es_ES/noticia/chile-cmf-propone-modificar-normativa-memoria-anual-entidades-reguladas-incorpore-aspectos)

The main objective of the modifications proposed for the annual report that the entities registered on the Securities Register of the CMF must submit, is to bring current legislation into line with international standards in relation to sustainability issues.

[**Colombia:**](https://www.garrigues.com/es_ES/noticia/colombia-superintendencia-industria-comercio-exige-sistemas-inteligencia-artificial) [**The Industry and Trade Authority requires AI systems to respect data protection**](https://www.garrigues.com/es_ES/noticia/colombia-superintendencia-industria-comercio-exige-sistemas-inteligencia-artificial)

The Industry and Trade Authority has issued guidelines for the processing of personal data in AI tools and requires the processing to be appropriate, necessary, reasonable and proportional.

[**Colombia:**](https://www.garrigues.com/es_ES/noticia/colombia-nuevas-leyes-combatir-acoso-sexual-promover-equidad-genero-trabajo-proteger) [**New laws to combat sexual harassment and promote gender equality in the workplace and to protect minors from sexual crimes**](https://www.garrigues.com/es_ES/noticia/colombia-nuevas-leyes-combatir-acoso-sexual-promover-equidad-genero-trabajo-proteger)

The Columbian Congress has enacted three new important labor laws that require employers to implement measures to combat sexual harassment in the workplace, verify that the personnel hired has not been disqualified due to convictions for sexual crimes against minors and to encourage the hiring of women in the civil infrastructure and construction sector.

[**Chile:**](https://www.garrigues.com/es_ES/noticia/chile-entra-vigor-ley-karin-acoso-laboral-sexual-violencia-trabajo) [**The Karin Law on workplace and sexual harassment and violence at work comes into force**](https://www.garrigues.com/es_ES/noticia/chile-entra-vigor-ley-karin-acoso-laboral-sexual-violencia-trabajo)

The law includes, among other measures, new legal definitions of harassment, establishes preventive and protective measures to ensure the safety of workers and includes a new investigation and penalty procedure.

#### **Garrigues Sustainable**

  
[**Garrigues Mexico obtains the “Socially Responsible Enterprise” distinction for the ninth consecutive year**](https://www.garrigues.com/en_GB/new/garrigues-mexico-obtains-socially-responsible-enterprise-distinction-ninth-consecutive-year)

The Garrigues Mexico office has been recognized, for the ninth year in a row, as a "Socially Responsible Enterprise" (ESR® 2024), a distinction awarded by Centro Mexicano para la Filantropía (Cemefi) with a view to encouraging companies to initiate corporate social responsibility and sustainability practices that have a positive impact on society.

[**The Financial Times presents Garrigues with an award for its digital transformation**](https://www.garrigues.com/en_GB/new/financial-times-presents-garrigues-award-its-digital-transformation)

As part of the Financial Times Innovative Lawyers Awards 2024, Garrigues has received an award in the “Skills and Development” category for driving the digital transformation of its professionals, which translates into projects that have an impact both internally and for clients.









[Sustainability](/en_GB/tags/sustainability), [Spain](/en_GB/tags/spain)







 

 



 

 

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