##  [Garrigues Sustainable](/en_GB/services/garrigues-sustainable) 

 Sustainability is the only way to guarantee the future of the world we share. For many years now, it has been one of Garrigues’ key strategic pillars, on two fronts:

- [As a tax and law firm](#pane-A)
- [As an organization](#pane-B)

##### [As a tax and law firm](#collapse-A)



We help our clients on the road to sustainable development, in the conviction that sustainable companies will emerge stronger from any challenge. We bring know-how, experience and common sense to a constantly changing, disruptive and at times confusing landscape that requires a globally coordinated response underpinned by science and the law.







##### [As an organization](#collapse-B)



We are committed to pursuing our activities in accordance with the UN Global Compact and the 2030 Agenda for Sustainable Development. We work to ensure diversity and equal opportunities and to protect the environment, minimizing our greenhouse gas emissions and fostering wider environmental awareness.















 

## Garrigues Sustainable service lines

Sustainability, which encompasses environmental, social and governance factors, among others, is one of the keys to long-term value creation for companies, and entails myriad challenges and opportunities for our clients worldwide. Conscious of this and of the competitive edge gained by companies that take a holistic approach, Garrigues led the way 20 years ago in creating G-advisory, a technical consultancy arm specializing in energy and ESG matters that has led technical due diligence reviews and projects in over 35 countries. In 2011 the firm launched the corporate governance and corporate social responsibility service line. Today it provides advisory services under the umbrella of Garrigues Sustainable, a multidisciplinary resource comprising experts in all areas of business law as well as in major business sectors and specialist sustainability-led niches.



[Rosa Zarza](./../team/rosa-zarza-jimeno)

<a>Senior Partner and </a>  
<a>Partner in charge of Sustainability</a>



<a>![](/themes/custom/garriguestheme/img/iconos/telefono-contacto.svg)+34 91 514 52 00</a>

<a>![](/themes/custom/garriguestheme/img/iconos/ubicacion-contacto.svg)Madrid</a>

[![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)Contact](mailto:rosa.zarza@garrigues.com)









 

- Corporate governance and sustainable development
    
     We advise boards of directors on sustainability-related legal obligations and good governance recommendations (duty of care, transparency, etc.). We also assist them in defining policies, evaluation methodologies and risk control mechanisms. 
    
    [](</en_GB/services/garrigues-sustainable/corporate-governance-and-sustainable-development >)
- Environmental
    
     Our advisory services cover all technical, legal and environmental aspects companies should bear in mind when it comes to preparing strategies and complying with regulations. 
    
    [](</en_GB/services/garrigues-sustainable/environmental >)
- Compliance and non-financial risks
    
     We help companies promote a compliance culture throughout their entire value chain by advising them on the design of management systems and organizational and internal control models. We also help them create corporate compliance programs. 
    
    [](</en_GB/services/garrigues-sustainable/compliance-and-non-financial-risks >)
- Sustainable public procurement
    
     We advise on compliance with statutory requirements of a social, ethical and environmental nature as part of public procurement processes carried out by public sector authorities and entities. 
    
    [](</en_GB/services/garrigues-sustainable/sustainable-public-procurement >)
- Tax governance, best practices and tax compliance
    
     We provide advice on good tax governance, best tax practices and policies and tax compliance systems. We advise clients on how to best cooperate with tax authorities and we prepare tax transparency reports. 
    
    [](</en_GB/services/garrigues-sustainable/tax-governance-best-practices-and-tax-compliance >)
- Project finance for renewable energy, energy efficiency and environmental infrastructure
    
     We offer comprehensive advisory services for project finance and all aspects of environmental, legal, technical, corporate and contract due diligence reviews. 
    
    [](</en_GB/services/garrigues-sustainable/project-finance-renewable-energy-energy-efficiency-and-environmental >)
- Sustainable mobility
    
     We provide full legal assistance in connection with all sustainable mobility formulas, whether currently in place or in the pipeline. 
    
    [](</en_GB/services/garrigues-sustainable/sustainable-mobility >)
- Gender equality, diversity, health and safety and human rights
    
     We analyze the situation at companies and advise them on best practices for gender equality, work/life balance, occupational health and safety and human rights. We also provide support in collective bargaining of the related plans and policies. 
    
    [](</en_GB/services/garrigues-sustainable/gender-equality-diversity-health-and-safety-and-human-rights >)
- Green transition
    
     Our team delivers legal and technical advice to companies on the transition to a low-carbon economy and the implications for business, as well as on the application of international, national and local legislation. 
    
    [](</en_GB/services/garrigues-sustainable/green-transition >)
- Sustainable financing
    
     We provide technical and legal advice on green deals (bond issues, loans, etc.). We help companies define their ESG frameworks and the legal structure of the sustainability components. We also provide second-party opinions. 
    
    [](</en_GB/services/garrigues-sustainable/sustainable-financing >)
- Compensation plans with sustainability criteria
    
     We construct variable compensation systems that factor in sustainability criteria. We help clients define their targets and measure progress. 
    
    [](</en_GB/services/garrigues-sustainable/compensation-plans-sustainability-criteria >)
- Sustainable tourism
    
     Through our legal advice to tourism companies, public institutions and regional and municipal authorities, we help drive tourism as an economic activity and sustainable social venture. 
    
    [](</en_GB/services/garrigues-sustainable/sustainable-tourism >)
 


 

[Download brochure![](/themes/custom/garriguestheme/img/iconos/arrow-down-circle-fill-event.svg)](https://www.garrigues.com/doc/brochures/Garrigues-Sustainable-Brochure-en.pdf)

Discover G-advisory, the Garrigues Group subsidiary offering technical, economic and strategic consulting services in energy and ESG matters

[![](/themes/custom/garriguestheme/img/logos/advisory.png)](https://www.g-advisory.com/en/)



 

 



 

## The Garrigues Sustainable Dialogs

Cycle of webinars in which the firm’s professionals invite one guest on each occasion, with whom to discuss key aspects related to ESG in the life of a company.

 

- ![](/sites/default/files/dialogos/img/dialogos-garrigues-sostenible-empresas.jpg) 
    
     
    
    08-10-2025
    
    ###  Public and private sectors discuss regulatory challenges to move towards more sustainable business models
    
     
    
    Experts from the public and private sectors agreed that the demands of transparency and traceability have already been assumed by large companies
    
     
    
     [](https://www.garrigues.com/en_GB/new/public-and-private-sectors-discuss-regulatory-challenges-move-towards-more-sustainable-business)
- ![](/sites/default/files/dialogos/img/dialogo-esg.jpg) 
    
     
    
    05-06-2025
    
    ###  ESG: the balance between profitability and sustainability in companies’ day-to-day operations
    
     
    
    Integrating ESG criteria is no longer a secondary concern but rather a fundamental element of business strategy. How do profitability and sustainability go together? How can greenwashing be…
    
     
    
     [](https://www.garrigues.com/en_GB/new/esg-balance-between-profitability-and-sustainability-companies-day-day-operations)
- ![](/sites/default/files/dialogos/img/foto-grupo.jpg) 
    
     
    
    08-04-2025
    
    ###  Extended producer responsibility and environmental taxation under examination after three years of the Waste Law
    
     
    
    Garrigues experts analyze the legal and tax challenges posed by the regulations, from the new packaging tax to the future deposit and return system (DRS).
    
     
    
     [](https://www.garrigues.com/en_GB/new/extended-producer-responsibility-and-environmental-taxation-under-examination-after-three-years)
- ![](/sites/default/files/dialogos/img/dgs-esg-madrid_0.jpg) 
    
     
    
    28-01-2025
    
    ###  Public and private sector coordination is essential to achieve the set sustainability targets
    
     
    
    In a new edition we looked at present and future challenges related to ESG and natural resources in the Madrid region.
    
     
    
     [](https://www.garrigues.com/en_GB/new/public-and-private-sector-coordination-essential-achieve-set-sustainability-targets)
- ![](/sites/default/files/dialogos/img/dialogos-garrigues-sostenible-proxy-advisors.jpg) 
    
     
    
    20-11-2024
    
    ###  The role of sustainability in institutional investors’ decision-making and what proxy advisors do
    
     
    
    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…
    
     
    
     [](https://www.garrigues.com/en_GB/new/role-sustainability-institutional-investors-decision-making-and-what-proxy-advisors-do)
- ![](/sites/default/files/dialogos/img/dialogo_garrigues_sostenibles_20241030.jpg) 
    
     
    
    30-10-2024
    
    ###  CSRD: practical aspects to be borne in mind when preparing the sustainability report
    
     
    
    We covered the most relevant and complex legal and technical aspects that companies should consider when drafting their sustainability report pursuant to the CSRD Directive.
    
     
    
     [](https://www.garrigues.com/en_GB/new/csrd-practical-aspects-be-borne-mind-when-preparing-sustainability-report)
- ![](/sites/default/files/dialogos/img/transparencia-retributiva.jpg) 
    
     
    
    31-07-2024
    
    ###  New obligations resulting from the European directive on pay transparency that companies will have to face
    
     
    
    We discuss the main changes that the new European directive on pay transparency, approved in 2023, will entail, and how Spanish companies can prepare for its transposition.
    
     
    
     [](https://www.garrigues.com/en_GB/new/new-obligations-resulting-european-directive-pay-transparency-companies-will-have-face)
- ![](/sites/default/files/dialogos/img/directiva-diligencia_3.jpg) 
    
     
    
    29-05-2024
    
    ###  The clock starts ticking for companies following approval of the corporate sustainability due diligence directive
    
     
    
    The EU act setting out companies’ obligations in relation to the human rights and environmental impacts of their activities is already a reality. Companies are now well advised to familiarize…
    
     
    
     [](https://www.garrigues.com/en_GB/new/clock-starts-ticking-companies-following-approval-corporate-sustainability-due-diligence)
- ![](/sites/default/files/dialogos/img/sector-envases.jpg) 
    
     
    
    06-03-2024
    
    ###  The drinks packaging industry and a tsunami of ESG rules and regulations
    
     
    
    We look at the changing and hugely complex context that the industry is having to face, following the recently approved waste measures, to be able to continue on its path towards a more circular…
    
     
    
     [](https://www.garrigues.com/en_GB/new/drinks-packaging-industry-and-tsunami-esg-rules-and-regulations)
- ![](/sites/default/files/dialogos/img/integracion_0.jpg) 
    
     
    
    17-01-2024
    
    ###  Reflecting sustainability criteria in pay is key to achieving ESG goals
    
     
    
    An increasing number of companies are taking sustainability criteria into consideration not only in executive and director pay, but also in the pay of their staff as a whole, in order to better…
    
     
    
     [](https://www.garrigues.com/en_GB/new/reflecting-sustainability-criteria-pay-key-achieving-esg-goals)
- ![](/sites/default/files/dialogos/img/cop-28_0.jpg) 
    
     
    
    13-12-2023
    
    ###  Takeaways from COP28 from a European perspective
    
     
    
    Following the conclusion of the Climate Summit, we analyze the agreements reached and the challenges that the goals it set raise at the European level.
    
     
    
     [](https://www.garrigues.com/en_GB/new/takeaways-cop28-european-perspective)
- ![](/sites/default/files/dialogos/img/propuesta-directiva_2.jpg) 
    
     
    
    04-12-2023
    
    ###  The proposed corporate sustainability due diligence directive: a huge challenge that companies need to be prepared for
    
     
    
    Coinciding with the 75th anniversary of the Universal Declaration of Human Rights, the legislation being prepared by the European Union in this area and, more specifically, the proposal for a…
    
     
    
     [](/en_GB/new/proposed-corporate-sustainability-due-diligence-directive-huge-challenge-companies-need-be)
- ![](/sites/default/files/dialogos/img/directiva_0.jpg) 
    
     
    
    31-10-2023
    
    ###  Corporate Sustainability Reporting Directive and reporting standards: are companies and assurance providers ready?
    
     
    
    We analyze the challenges and opportunities of the new regulation for companies and assurance providers.
    
     
    
     [](/en_GB/new/corporate-sustainability-reporting-directive-and-reporting-standards-are-companies-and)
- ![](/sites/default/files/dialogos/img/desafios_0.jpg) 
    
     
    
    11-10-2023
    
    ###  Challenges and opportunities in renewable energy financing in Spain
    
     
    
    Experts in renewable energy financing addressed, in a discussion led by Garrigues and G-advisory, the current state of financing for these kinds of projects in Spain.
    
     
    
     [](/en_GB/new/challenges-and-opportunities-renewable-energy-financing-spain)
- ![](/sites/default/files/dialogos/img/ratings-esg_0.jpg) 
    
     
    
    04-06-2023
    
    ###  ESG ratings: sustainability ratings move forward in tandem with credit ratings
    
     
    
    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
    
     
    
     [](/en_GB/new/esg-ratings-sustainability-ratings-move-forward-tandem-credit-ratings)
- ![](/sites/default/files/dialogos/img/retos-hidrogeno-verde_0.jpg) 
    
     
    
    10-05-2023
    
    ###  The challenges that Spain must tackle to be a leader in the production and storage of green hydrogen in Europe, which everyone foresees
    
     
    
    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…
    
     
    
     [](/en_GB/new/challenges-spain-must-tackle-be-leader-production-and-storage-green-hydrogen-europe-which)
- ![](/sites/default/files/dialogos/img/modelos-compliance_0.jpg) 
    
     
    
    22-03-2023
    
    ###  Criminal compliance models as an indicator of the management of ESG factors and sustainability in companies
    
     
    
    Gabriel Castro and Beatriz Bustamante, partner and principal associate, respectively, of the Garrigues Litigation and Arbitration Department, and Juan Pablo Regojo, director of the Compliance Unit…
    
     
    
     [](/en_GB/new/criminal-compliance-models-indicator-management-esg-factors-and-sustainability-companies)
- ![](/sites/default/files/dialogos/img/movilidad-sostenible_0.jpg) 
    
     
    
    31-01-2023
    
    ###  Sustainable mobility: a challenge for the public and private sector with legal developments on the horizon
    
     
    
    Garrigues experts in the areas of transportation, logistics and mobility analyze the main regulatory challenges in the field of mobility, led by Alfonso Cuenca, legal adviser to the Spanish…
    
     
    
     [](/en_GB/new/sustainable-mobility-challenge-public-and-private-sector-legal-developments-horizon)
- ![](/sites/default/files/dialogos/img/gobernanza_0.jpg) 
    
     
    
    24-11-2022
    
    ###  Governance and fiscal control as a key element of good corporate governance
    
     
    
    José Vicente Iglesias, a partner in Garrigues’ Tax Department, discussed with Javier Martín, professor of Financial and Tax Law, the increasing importance attached to taxation from the corporate…
    
     
    
     [](/en_GB/new/governance-and-fiscal-control-key-element-good-corporate-governance)
- ![](/sites/default/files/dialogos/img/bonos-verdes_0.jpg) 
    
     
    
    27-10-2022
    
    ###  Green bonds, an opportunity for fostering sustainable tourism
    
     
    
    Partners from Garrigues met with Meliá and Azora executives to discuss the role green bonds can play in the tourism industry, in the latest Garrigues Sustainable Dialogs encounter.
    
     
    
     [](/en_GB/new/green-bonds-opportunity-fostering-sustainable-tourism)
- ![](/sites/default/files/dialogos/img/retos-oportunidades-economia-circular_0.jpg) 
    
     
    
    12-05-2022
    
    ###  The new Law on waste and contaminated land for a circular economy: challenges and chances
    
     
    
    Garrigues experts Javier Fernández Rivaya, Victoria Esteban and José María Cobos, and from G-advisory, Máximo Martín, analyze key elements of the new law from legal, tax and technical angles.
    
     
    
     [](/en_GB/new/new-law-waste-and-contaminated-land-circular-economy-challenges-and-chances)
- ![](/sites/default/files/dialogos/img/contratacion-publica_0.jpg) 
    
     
    
    27-04-2022
    
    ###  The role of green public procurement in mobilizing efforts towards more sustainable development
    
     
    
    Garrigues partners Juan Manuel Cabeza and Javier Fernández Rivaya together with Rafael Domínguez Olivera, chief government lawyer in the Ministry of Transport, Mobility and Urban Agenda, examine…
    
     
    
     [](/en_GB/new/debate-role-green-public-procurement-mobilizing-efforts-towards-more-sustainable-development)
- ![](/sites/default/files/dialogos/img/relaciones-laborales_0.jpg) 
    
     
    
    22-02-2022
    
    ###  Labor relations and the commitment to sustainability
    
     
    
    Sustainability in labor relations is occupying an increasingly bigger strategic space in corporate agendas. The partner in charge of Sustainable Garrigues, Rosa Zarza, was able to discuss these…
    
     
    
     [](/en_GB/new/labor-relations-and-commitment-sustainability-under-debate-garrigues-sustainable-dialogs)
- ![](/sites/default/files/dialogos/img/juntas-accionistas_0.jpg) 
    
     
    
    01-12-2021
    
    ###  Sustainability brings a new perspective for boards and shareholders’ meetings
    
     
    
    Garrigues partners Sergio González Galán and Eduardo Gómez de Salazar talked to Carlos Sáez Gallego, Spain country head at proxy solicitor Georgeson, as part of the Garrigues Sustainable Dialogs…
    
     
    
     [](/en_GB/new/sustainability-brings-new-perspective-boards-and-shareholders-meetings)
- ![](/sites/default/files/dialogos/img/cop26_0.png) 
    
     
    
    24-11-2021
    
    ###  Following the Paris Agreement, COP26 calls for action
    
     
    
    The director general of the Spanish Climate Change Agency, Valvanera Ulargui, has reviewed the conclusions of the 26th UN Climate Change Conference (COP26), in which she took part, analyzing…
    
     
    
     [](/en_GB/new/garrigues-sustainable-dialogs-following-paris-agreement-cop26-calls-action)
- ![](/sites/default/files/dialogos/img/bei_0.jpg) 
    
     
    
    26-10-2021
    
    ###  The EIB spells out its commitment to green finance
    
     
    
    This first ‘webinar’, dedicated to sustainable finance, addressed the requirements of the European Union and the EIB in matters of green bonds and loans.
    
     
    
     [](/en_GB/new/eib-spells-out-its-commitment-green-finance-dialogues-garrigues-sustainable)
 
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