Publications - Accounting Law
On the eighth anniversary of the approval of the 2030 Agenda and the 17 Sustainable Development Goals (SDGs), the 2023 SDG Summit, which has been held in New York on 18-19 September, starts up a new phase of accelerated progress towards their…
The law conceives access to protection as a right of any whistleblower who reports irregularities within organisations and guarantees their personal integrity and that of their property, as well as the preservation of their living and working…
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.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
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,…
Two analysts, one from a credit agency and another from a sustainability rating agency, analyze, together with Garrigues, the keys to assessing ESG factors at companies
Spain must resolutely tackle technological, production-related and transportation challenges, as well as deep changes in industry and the need to implement a legal and financing framework that is safe and scalable.
The directive to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms has been published. In addition, a resolution of the European…
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.
The president has just signed a new Financial Shield to help entrepreneurs most affected by the second wave of the SARS-CoV-2 pandemic. The call for electronic applications is planned for the second half of January 2021. The amount of aid planned is…
On January 14, 2012, Mr. Montoro, the Spanish Minister of Finance, and Mr Alan Solomont, Ambassador of the United States of America in Spain have signed a Protocol amending the Double Taxation Convention 1990.
NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW