Publications - Sustainability
The updated document brings the terminology used into line with the provisions of the CSRD Directive, draws a distinction between the roles of audit committees and those of sustainability committees, and offers recommendations regarding the…
The draft of these non-binding guidelines, prepared by the Committee of European Auditing Oversight Bodies (CEAOB) and subject to public consultation until July 22, 2024, addresses important aspects such as the processes necessary to understand and…
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 themselves fully with the obligations, and especially,…
At a Competitiveness Council meeting held on May 24, the European Council gave final approval to the corporate sustainability due diligence directive which lays down responsibilities for companies and requires them to adopt and implement a climate…
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
The European Commission will set up a database of specific geographic areas or products where there is a risk of forced labor.
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…
This new regulation, which is part of the Circular Economy Action Plan, seeks to foster more sustainable consumer habits and business models.
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.
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…
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…
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.