Publications - Sustainability
European Parliament gives green light to Directive on Corporate Sustainability Due Diligence
The directive regulates companies’ obligations relating to actual and potential adverse human rights and environmental impacts, liability for breaching such obligations and the requirement that companies adopt and put into effect a transition plan…
The European Union gives a new boost to the directive promoting the repair of products to foster the circular economy
This new regulation, which is part of the Circular Economy Action Plan, seeks to foster more sustainable consumer habits and business models.
The European Court of Human Rights rules against a country (Switzerland) for the first time for not adopting the necessary measures to meet its climate goals
In a judgment that sets a very important precedent for climate litigation, the court concluded that the government’s inaction violated the European Convention on Human Rights.
Debunking ‘green sheen’: the new rules on environmental claims
La nueva Directiva europea sobre ‘greenwashing’ o blanqueo ecológico busca acabar con la ecoimpostura y la obsolescencia temprana. La mayoría de las obligaciones que establece ya son sancionables a través de las normas existentes en materia de…
The drinks packaging industry and a tsunami of ESG rules and regulations
In a new edition of our Garrigues Sustainable Dialogs 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…
Spain: The DGT allows credits for environmental investment to be claimed without modifying the self-assessments for the years in which the investments were made
In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.
Final approval for the European directive on greenwashing, requiring greater information to consumers
The European Council has approved the directive on greenwashing, which will ban commercial practices such as greenwashing and early obsolescence, together with increasing the information that will have to be given to consumers. The new law has yet…
Garrigues Sustainable Newsletter - January 2024
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
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…
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 achieve their ESG goals. We addressed this dynamic in…
The European Parliament approves the Directive on Greenwashing
The new European regulation, which aims to prevent unfair commercial practices, will have to continue its process before the Council of the EU for its final approval and its subsequent publication in the Official Journal of the European Union.
Spain: The processing of the Draft Law on the Prevention of Food Loss and Waste is resumed
The law, which proposes new requirements for all actors in the food chain, aims to encourage the efficient use of food and promote good practices.