Corporate Governance

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  • ESRS: The consolidated version (including the corrigendum) of the first set of European sustainability reporting standards is now available in EUR-Lex

    These standards, which have applied since January 1, 2024, specify the information that companies must disclose on sustainability matters, as well as the uniform manner in which they must present it.
  • 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.
  • Spain: The CNMV analyzes ESG reporting by listed companies as required by the EU taxonomy

    The report looks at the documentation provided by companies and provides some brief general recommendations to help improve the information published.
  • 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.
  • Spain: The steps for preparation of the Preliminary Bill for the Sustainability Reporting Law are officially in motion

    Ministry of Economic Affairs and Digital Transformation will be responsible for carrying out the transposition of the corporate sustainability reporting directive (CSRD).
  • Publication of the EU directive on improving gender balance on company boards

    The new EU rules, which will have to be transposed into national law, promote more balanced representation on the boards of listed companies in all Member States.
  • The European Council approves EU law to improve gender balance on company boards

    The directive lays down that at least 40% of directors of listed companies should be members of the underrepresented sex.
  • How climate change came to sit in the boardroom

    Boards must take extreme care when informing about the effect of climate change on corporations’ transactions.
  • The first stage has begun for law transposing EU directive on the encouragement of long-term shareholder engagement

    The Ministry of Economy and Business has announced commencement of the comment period for the Preliminary Bill amending the revised Capital Companies Law, approved by Legislative Royal Decree 1/2010, of July 2, 2010 and other financial legislation, to adapt them to Directive (EU) 2017/828 of the European Parliament and of the Council of 17 May 2017 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement. 
  • The CNMV publishes its conclusions on the Corporate Governance and Directors Remuneration Reports for 2017

    On 17 October 2018, the CNMV published its reports on the Annual Corporate Governance and Directors Remuneration Reports of the listed companies corresponding to the fiscal year 2017.