CSR-related legislation

 Non-Financial Information and Diversity

Law 11/2018, of December 28, amending the Commercial Code, the consolidated text of the Corporate Enterprises Act approved by Royal Legislative Decree 1/2010, of July 2, and Law 22/2015, of July 20, on Audit of Accounts, regarding non-financial information and diversity.

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Spanish Strategy for the Circular Economy
  • It aims to reduce material consumption in relation to GDP, waste generation, encourage reuse, make better use of water and reduce greenhouse gases.
  • It identifies six priority sectors: construction, agri-food, fisheries and forestry, industry, consumer goods, tourism and textiles and clothing.
  • The Spanish National Government must work on regulating the strategy. It should be presented in the coming weeks.
I work remotely. (Teleworking)
  • Its main objective is to regulate remote working conditions (teleworking).
  • It obliges companies to assume the costs that remote working may imply for workers.
  • It regulates the right of people to be disconnected from work.
Equality and diversity in the company
  • It aims to close gender gaps within companies and make company information much more transparent.
  • Spanish Law 6 of 2019 established the initial regulatory framework and the Spanish Royal Decree made some changes.
  • The companies that are obliged to make diagnoses and equality plans are
    • They have more than 150 people on their staff since March 2020.
    • They have between 100 and 150 employees on their staff since March 2021.
    • They have 50 or more employees on their staff since March 2022.
People in condition of disability and inclusion.
  • Promote equal opportunities and encourage the employability of people with disabilities.
  • Companies with more than 50 employees are required to have at least 2% of their workforce made up of people with disabilities.
 Public Sector Contracts Law. (Responsible / sustainable public procurement)
  • It makes compliance with social, environmental and economic requirements mandatory for companies that want to be suppliers of goods and services to the public administration.
  • It helps to promote inclusion and diversity in companies.
  • To seek the promotion and guarantee of Human Rights.
  • It promotes transparency in companies.
Waste management

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  • It aims to regulate waste management throughout the country.
  • It establishes the responsibilities of the waste generators and a route for their proper disposal.
  • Penalties are established for those who fail to comply with the regulations.
Environmental Responsibility
  • Its aim is to guarantee a healthy environment by establishing the environmental responsibility of the economic agents.
  • All companies must comply with the Environmental Responsibility Act and the vast majority are not aware of it.
  • Failure to comply with the Environmental Liability Act has administrative, disciplinary and criminal implications.