Issued by its regional parliament, the main goal of this law is to promote CSR in Extremadura – a western Spanish region (bordering Portugal) that comprises the provinces of Cáceres and Badajoz. Article 5 states that in order to be qualified as a “socially responsible” enterprise, companies must publish a sustainability report based on the GRI Guidelines.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except SMEs
Type of instrument
Mandatory or voluntary
The geographical scope