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Ley 15/2010 CSR law of Extremadura, 2010.

Spain Current 2010

The main goal of this law is to promote CSR in Extremadura companies, by stipulating the business case of CSR as well as the moral/ethical obligation for its implementation.

Issuer name

Autonomous Extremadura parliament

Issuer notes

Local Government

Government ministry

Business/Trade/Industry

Government ministry notes

Autonomous Community of Extremadura

More information

Article 5 states that in order to be qualified as a “socially responsible” company, companies must create a sustainability report using GRI’s Guidelines.

Organizations covered by the instrument

All Companies

Target organization notes

All organizations except SMEs

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Spain

Region

Europe

Date of publication

2010

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

Sub-national

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