Publications - Sustainability
In this newsletter we compile the most relevant legal news on ESG matters in Spain and Latin America, published by Garrigues and G-advisory.
Two royal decrees have toughened, starting on October 24, 2026, the exposure limit values for lead, diisocyanates and asbestos, which will make it obligatory for affected companies to review their prevention measures.
A third joint statement clarifies how companies should confront preparation of the non-financial information statement for 2026 until Spanish legislation is adapted to the latest changes to European sustainability reporting standards.
Delegated Regulation (EU) 2026/1560 establishes a voluntary sustainability reporting framework for companies not subject to reporting obligations under the CSRD and caps the data that large undertakings may request from certain entities in their…
The publication of Delegated Regulation (EU) 2026/1563 in the Official Journal of the European Union culminates the review of the European Sustainability Reporting Standards, aimed at simplifying reporting requirements. Businesses must review their…
The Act implementing the Women on Boards Directive will enter into force on 18 August 2026. The new provisions will apply to companies with their registered office in Poland, at least one of whose shares is admitted to trading on a regulated market…
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
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…
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.
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.
European Commission simplifies sustainability reporting and introduces a voluntary standard for 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.
The programme will specify the climate change adaptation measures to be promoted by the General State Administration between 2026 and 2030.