Draft Law on Corporate Sustainability Information
20 november 2024
On 15 November 2024, the Draft Law on Corporate Sustainability Information was published in the Official Gazette of the Spanish Parliament, transposing Directive (EU) 2022/2464 (CSRD) and amending the Commercial Code, the Companies Law and the Audit Law in order to establish the legal framework applicable to the reporting and assurance of sustainability information.
This briefing addresses the most notable aspects of the current draft, which could be modified during the ongoing parliamentary process.
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