The revised Spanish Code for Corporate Governance, 2015

Spain Current 2015

The revised code encourages companies to report on their Corporate social responsibility (CSR) activities using international frameworks, but doesn’t specify any in particular. Absent in the previous code, CSR is now the object of express recommendations in the Code. Its intention is to define minimum content of the policy of a company in this area (targets, commitments, practices, etc.), as well as its evaluation and promotion.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type

Financial Regulators

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners