Publications - Corporate Governance and Sustainable Development
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…
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.
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.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
On 30 October 2025, the Spanish National Securities Market Commission (Comisión Nacional del Mercado de Valores, CNMV) published a study in its second semi-annual Bulletin of 2025 analysing whether controversies related to environmental, social and…
The European Commission has published a recommendation on a voluntary standard for sustainability reporting for small and medium-sized enterprises.
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.
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.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
The embedding of ESG factors in corporate governance and the prominent role of proxy advisors were key topics in the seminar How Institutional and Proxy Advisors Approach Sustainability at Listed Companies, organized by Garrigues Sustainable Dialogs.
The Council of Ministers has given the green light to the Draft of the Corporate Sustainability Reporting Law for the companies’ disclosure of the ESG matters, that will be processed as urgent.