Back to overview

Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad

Law 11/2018, of December 28

}

Summary

This Law 11/2018, of December 28 modifies the Commercial Code, the revised text of the Capital Companies Law approved by Royal Legislative Decree 1/2010, of July 2, and Law 22 / 2015, of July 20, Audit of Accounts, in material of non-financial information and diversity.

Issuer

Spain

Year

2018

Region

Europe

Issuer (type)

The Spanish Government (Government)

Instrument type

Law

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • High 1.01%
    • Moderate 0.11%
    • E focus: climate change, emissions, energy, environment, environmental management, greenhouse gas, pollution, recycling, renewable energy, waste, water, biodiversity
    • S focus: collective bargaining, discrimination, diversity, gender equality, human rights, working time, compensation
    • G focus: bribery, corruption, financial report, money laundering, risk management, audit
    • Administrative services, Finance, Management, Manufacturing, Mining, Public administration