Analysis of the reports of Spanish companies that have published the statement of non-financial information in 2025 according to the NEIS. ICAC.
The report analyses how companies that will have to apply the NEIS in 2025 have submitted their sustainability reports. The objective is: To place the reader in the sample of reports; Classify whether follow-up of NEIS has been reported; Analyze the length of the reports; Analyze the results of the materiality analysis; The inclusion of […]
Practical guide for the preparation of Sustainability Reports for SMEs and entities according to the European Voluntary Standard (VSME) and Law 11/2018, BNFIX.
According to the Information Guide of the Institute of Accounting and Auditing of Accounts (ICAC), the format of the NFIS. However, the ICAC recommends that the NFIS include a table in which each and every one of the contents required by the Law are clearly shown and identified, together with the corresponding sections of the […]
Report on the state of the climate in Spain 2025. State Meteorological Agency (AEMET).
Spain is registering an increase in temperatures and an intensification of extreme episodes. The year 2025 is among the warmest since records began, with heat waves and thermal records. Rainfall shows high variability, with alternating droughts and intense events. The evidence of the impact of climate change on the Spanish territory is reinforced.
Diagnosis of the adoption of European Sustainability Reporting Standards by companies in the first wave of the Corporate Sustainability Reporting Directive. ICAC.
The data indicate that at least 50% of companies apply the NEIS, with a trend towards the combination and complementarity of regulatory frameworks. In addition, companies that implement NEIS produce more extensive sustainability reports and external verification of reports is widespread. Regarding the content of the information, it is observed that environmental and governance issues […]
Roadmap: “Carbon Border Adjustment Mechanism. Basque Trade & Investment.
The CBAM is regulated by Regulation 2023/956, which has been amended, and the sectors affected are those that are considered to be more CO2-intensive: cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. On 1 January 2026, the definitive phase came into force, in which the obligations cease to be informative and now have a […]
Transition towards Climate Neutrality: Objectives and Reality. Papeles de Economía Española.
Although the EU recognises that the transition to a low-carbon economy will have socio-economic implications, the technological and social challenges have not been eliminated. Therefore, in order to achieve the long-term objectives, it will be essential to maintain the commitment, cooperation and coordinated action of all agents. The purpose of this issue of Papeles de […]
Artificial Intelligence and Companies: Keys to Advancing in Sustainability. UN Global Compact Spain.
AI can play a critical role in achieving the Sustainable Development Goals (SDGs). AI could contribute to the fulfillment of up to 24% of the SDGs, offering innovative solutions. From optimizing the circular economy to improving energy efficiency and reducing carbon emissions, AI can improve the competitiveness of companies, contributing to a more sustainable future.
Report on the supervision by the CNMV of sustainability information for the 2024 financial year. CNMV.
The report describes the supervisory work carried out on the sustainability information of issuers. It also includes the priority areas in the supervision of the NFIS or Sustainability Reports for the 2025 financial year, announcing recommendations to improve their quality, indicating that during 2026 attention will be paid to the breakdowns related to the assessment […]
II Circular Economy Action Plan. Ministry of Ecological Transition and Demographic Challenge.
The European Urban Agenda raises the need to find solutions to stimulate the reuse and recycling of materials and products. To advance in this implementation, the Circular Economy Action Plan aims to double the rate of use of circular material within the territory of the Union. For its part, Spain, as part of its commitment […]
Guidelines and criteria for ecological restoration in Spain. Ministry for the Ecological Transition and the Demographic Challenge.
This document is a synthesis of the results of the discussions of a group of experts. The first 5 chapters present the diagnosis of the state of restoration, and proposals to incorporate socioeconomic criteria. The next 3 chapters focus on ecosystems, delving into the most relevant topics. The document is completed with a final chapter […]
