CSR law of Extremadura, 2010

Spain Current 2010

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.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except SMEs

Issuer type

Business/Trade/Industry

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

Sub-national

Project Partners