ESG

  • 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: New measures for the electricity sector in Royal Decree-Law 8/2023

    The royal decree-law includes several new provisions that directly affect the electricity system, notably influencing the development of renewable energy plants and self-supply plants.

  • OJEU publishes the first set of sustainability reporting standards (ESRS)

    They will apply for fiscal years starting on or after January 1, 2024.

  • COP28: these are the tax incentives in Spain aimed at boosting climate action

    Spanish tax legislation envisages a number of incentives to promote renewable energies and sustainable vehicles which may facilitate the transformation needed to achieve climate objectives.

  • 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, in a new edition of 'Garrigues Sustainable dialogs'.

  • EU: The Regulation allowing securitization bonds to be designated as European Green Bonds has been published

    European Regulation 2023/2631, which will become applicable on December 21, 2024, envisages this option for securitization bonds, except in the case of bonds issued for synthetic securitization purposes.

  • Garrigues ranks first among EU firms according to GreenPrint

    RSGI’s research analyzes the sustainability strategy, commitments and reporting of the 180 largest law firms by revenue worldwide.

  • The Corporate Sustainability Due Diligence Directive, a step closer to final approval

    The Council and the European Parliament have reached a provisional agreement on the future directive on corporate sustainability due diligence.

  • 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 directive on corporate sustainability due diligence, has been analyzed in a new edition of the Garrigues Sustainable Dialogs, featuring the Chair of the European Parliament Committee on Legal Affairs and experts from Garrigues.

  • Colombia: Companies must elaborate and file corporate sustainability reports that reveals the reality of their corporate practices

    The Superintendence of Companies has issued administrative recommendations for the submission of corporate sustainability reports that certain entities must prepare.