
This summary explains the CSRD's key differences in Spain, reporting requirements, format, verification, and penalties.
n Spain, the CSRD directive will be transposed into the Law on Corporate Sustainability Reporting in November 2024. This 77+ page draft law brings changes to the Commercial Code, the Companies Act, and other regulations.If legal jargon isn’t your native language, don’t worry—we’ve translated it so you can understand it all.
This summary covers: