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Publications - Corporate Governance and Sustainable Development

  • Implementation guidance documents and other news connected with the European sustainability reporting standards (ESRS)

    EFRAG, the European Commission’s independent technical advisory body for preparation of the sustainable reporting standards, launched a public consultation on the first implementation guidance documents and the standards for SMEs. Furthermore, the…

  • Spain: Publication of the Bill for an organic law on equal representation and a balanced presence of 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.

  • 2024: main new legislation needing to be considered by companies in Spain

    Professionals in the various practice areas at Garrigues take a look, from all angles of business law, at the main new legislation that companies will face in the coming year.

  • The European Commission approves the first set of sustainability reporting standards to be used by companies

    In compliance with the mandate given in the corporate sustainability reporting directive (CSRD), the European Commission has approved a delegated act adopting the first set of reporting standards.

  • The European Parliament approves its position on the Directive on Corporate Sustainability Due Diligence

    With this vote, the European Parliament has taken another step in the approval of the Due Diligence Directive (known by the acronyms CS3D/CSDD), aim of which is to ensure that companies operating in the internal market adopt measures to identify,…

  • Whistleblowing channels at companies in Spain: the key aspects of the new law protecting whistleblowers from all angles

    The law protecting whistleblowers in Spain requires companies with 50 or more workers to have an internal whistleblowing system in place and sets out fines of up to €1,000,000. 

  • Spain: The public consultation period has begun for the draft bill regulating the corporate reporting framework on environmental, social and governance issues

    The Council of Ministers agreed, on 3 May 2023, to initiate this procedure, which will be available until 25 May, to ensure that those interested in the text of the preliminary draft can make their contributions.