Garrigues Sustainable Newsletter - October 2025
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
‘European Defence Bond Label’: this is Euronext’s new label for bonds that finance the defence sector
It integrates ESG principles into the financing of the defence sector and helps both issuers and investors contribute to the achievement of Europe’s security objectives.
Green light for the Sustainable Mobility Bill, which mandates the implementation of sustainable mobility plans and sets the roadmap towards decarbonizing transport in Spain
The purpose of the text, which must now continue its parliamentary process, is to recognize the right to safe, accessible, and sustainable mobility and to modernize its planning, financing, and governance.
Europe expands waste management requirements for the food and textile sectors
The waste directive is amended to prevent the generation of food waste and to define the foundations of the extended producer responsibility regime for textile and footwear products.
Public and private sectors discuss regulatory challenges to move towards more sustainable business models
In the latest of the “Garrigues Sustainable Dialogues” webinars, experts from the public and private sectors agreed that the demands of transparency and traceability have already been assumed by large companies.
Other legal news
European Union recommends the use of tax incentives to reconcile sustainability with competitiveness
Following on with bringing flexibility to the rules on tax incentives to achieve decarbonization of the economy while staying competitive, the European Commission has approved the State Aid Framework to support the Clean Industrial Deal and published Recommendation (EU) 2025/1307 on tax incentives.
European Commission Recommendation on reporting standards for SMEs published
The European Commission has published a recommendation on a voluntary standard for sustainability reporting for small and medium-sized enterprises.
Spain: CNMV clarifies how to apply parity on boards of directors and in senior management
The authority provides practical criteria and reinforces its role in supervising and supporting compliance with the regulations.
The reforms represent a step forward in reducing burdens for farmers and improving legal certainty.
The High Court of Justice of Galicia orders the Xunta and the Hydrographic Confederation of the Miño-Sil to adopt urgent measures against the pollution of the As Conchas reservoir.
The new European regulation, recently published, establishes two categories of fees: registration, recognition and authorisation fees and supervisory fees.
New regulations on early retirement in arduous, toxic, dangerous or insalubrious activities
A new procedure has been established to determine the cases in which it is appropriate to bring forward the retirement age, through the application of reduction coefficients, in professional activities with exceptional hardship, toxicity, danger or insalubriousness. In this post we explain the main new features to be aware of.
Following their final approval by the Community of Madrid in August, the urban planning regulations have been published in the BOCM, the purpose of which is to update the current regulations to favour the development and promotion of residential use in the city, as well as to promote the rehabilitation of the historical and architectural heritage in the city centre.
Algorithmic transparency: the Supreme Court endorses access to the source code of the Administration
The Supreme Court recognises the right of citizens to access the source code of publicly owned applications used for automated decision-making.
The European Commission has taken a decisive step toward implementing Article 50 of the Artificial Intelligence Regulation (AI Act) through a public consultation—now concluded—focused on how to detect and label AI-generated content. The goal is to define, before 2026, guidelines and a Code of Practice to ensure transparency and inform users that they are interacting with an AI system.
Trends
The CNMV reports satisfactory ESG compliance in asset management but calls for greater transparency
The Spanish securities supervisor has published the conclusions of the European review conducted by ESMA, which highlights progress in integrating sustainability risks, while identifying areas for improvement in disclosure and internal control.
The obligations in terms of food waste management are expanded, which will require a review of the internal procedures for handling, distribution and consumption of food in hotels, restaurants and catering.
Tune-up for companies with more than 50 employees: review of their main employment obligations
With the start of the “new school year” after the summer break, it is a good time to evaluate the fulfilment of the main labor obligations of companies. In this post we review the specific and most relevant ones of companies with 50 or more employees.
A court has handed down a novel ruling ordering the cessation of a tourist rental activity in residential properties which was found to have breached the right to personal and family privacy of the owners of a home located in the same building. The plaintiffs were also awarded compensation for damages incurred.
The new Strategic Plan of the Labor and Social Security Inspectorate establishes the priority lines of inspection action for the years 2025-2027, defined by 10 objectives (such as detecting fraud in recruitment or contributions, bringing undeclared employment to the surface, controlling working hours, or guaranteeing the rights to equality and inclusion and health and safety). Knowing them is essential for companies so that they can review their degree of compliance in the priority areas of action.
Latin America
These are the quota laws for hiring personnel with disabilities in Latin America
In recent years, the labour inclusion of people with disabilities has gained special relevance in the legislative agenda of various Latin American countries. The regulatory frameworks of the region have evolved to establish specific obligations for employers, with the aim of reducing barriers to access to employment and promoting equal opportunities in the workplace.
Mexico renews its energy regulatory framework with five new regulations that promote the transition and modernisation of the sector
The Government of Mexico has published new regulations for the laws of the Hydrocarbons, Geothermal Energy, Biofuels, Energy Planning and Transition and Electricity Sector laws. With them, it updates procedures, redefines competencies and promotes the responsible use of resources, clean generation and the national energy transition.
The Superintendence of Banking, Insurance and AFPs (SBS) issued a new resolution with the aim that legal entities that operate remote gaming and/or remote sports betting implement systems for the prevention, detection and reporting of operations linked to money laundering and the financing of terrorism.
The draft regulation of Peru's Green Hydrogen Promotion Law has been approved
The MINEM presented the Draft Regulation of Law No. 31992, which promotes the use of green hydrogen as clean energy. The proposal defines the classification of projects, certification requirements and the basis for safety, supervision and investigation throughout its value chain.
Peru creates commission to promote sustainable financial instruments and responsible investments
The new Multisectoral Commission of the Green Finance Taxonomy will propose a technical classification of economic activities that meet environmental sustainability objectives.
This update seeks to streamline environmental procedures in the telecommunications sector, eliminating unnecessary burdens for certain projects and thus promoting the deployment of infrastructure and technological modernisation in the country.
Mexico: New Labor Complaints and Accident Reporting System Launched
On September 4, 2025, Mexico's Ministry of Labor and Social Welfare (STPS) introduced the Labor Complaints and Accidents System (SIQAL), a digital platform for reporting labor violations and workplace accidents. As detailed in Bulletin 36/25, published by the Government of Mexico, this system serves as a direct communication channel between employees and labor authorities.
The Peruvian government approved a package of tax incentives for the agricultural sector, which includes a significant reduction in Income Tax to 15% and additional benefits in IGV, depreciation and deductions. The measure seeks to boost investment and employment in agricultural, livestock and agro-industrial activities from 2026.
This new regulation aims to strengthen current supervision, surveillance, and control mechanisms within the transportation and distribution activities of petroleum products by means other than pipelines. Its main target is to establish effective tools for detecting illegal actions and contributing to the orderly, transparent, and secure development of the sector and its logistics chains.
Latin America Energy Market Newsletter - September 2025
We offer the main legal and market developments for the energy sector in Chile, Colombia, Mexico and Peru. Dedicated Energy teams in these countries address topics of interest to sponsors, developers, funders and other stakeholders in the sector, such as draft laws, summaries of new regulations, relevant case law and market trends.
This regulation establishes principles, obligations and classifications for the safe and ethical use of AI in the national territory.
Mexico: Good and bad practices in AI use at companies
AI use is on the rise in people’s daily activities inside and outside work. Many use them for the searches they used to do on Google, to plan trips, keep a diary, get psychological guidance, obtain business advice or draw up contracts, among other uses. When these activities are carried out in a personal sphere, the responsibility for using AI lies directly with the user. In a work context, however, companies must make sure that any use made by their employees does not trigger a legal contingency that could later affect them. This makes it necessary to draw up and implement policies defining good and bad practices in AI use within the business.
Garrigues Sustainable
G-advisory, the energy and sustainability technical consulting arm of the Garrigues group turns 25
G-advisory turns 25. Since its creation in the year 2000 under the name Garrigues Medio Ambiente, the technical, economic and strategic consulting arm of the Garrigues group has been a benchmark in the energy and sustainability industry. Throughout this time, G-advisory has developed over 3,000 projects in over 40 countries in 5 continents for the private sector, the public authorities, industry associations and multilateral organizations, among others.
Garrigues hosts a key dialogue between “DIRSEs” and boards of directors to promote sustainability
On October 14, a meeting was held at Garrigues' headquarters in Madrid, promoted by the United Nations Global Compact together with DIRSE, which brought together chief sustainability officers (DIRSEs) and members of boards of directors. The aim was to discuss how to turn sustainability into a strategic lever for corporate growth and resilience.
"Good corporate governance is the cornerstone for the firm's sustainability and long-term growth"
Óscar Arrús, partner in charge of Garrigues in Peru, explains to the publication Stakeholders how the firm has made good corporate governance one of the strategic pillars for its growth: "With clear policies, solid governance bodies and a real commitment to transparency and compliance, they seek to generate long-term value and strengthen customer trust. collaborators and stakeholders," the publication stresses.
2025 is the tenth year running that Garrigues Mexico has received the Socially Responsible Enterprise distinction (ESR® 2025) awarded by the Mexican Center for Philanthropy (CEMEFI) to encourage companies to undertake corporate social responsibility and sustainability actions that have a positive impact on society.
Garrigues, among the 100 best companies to work for in Spain, according to Actualidad Económica
The firm, ranked in 19th position, stands out in particular for its commitment to sustainability.
The Firm also took home an award in the Knowledge and Data category.
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