On 29 December 2018, the Spanish Official State Gazette published Law 11/2018 (the Law), amending the applicable rules on the disclosure of non-financial and diversity information in Spain, in transposition of certain applicable European Union (EU) rules.The Law provides for the mandatory disclosure of information related to: (i) environmental issues; (ii) social and employee-related matters; (iii) respect for human rights; (iv) anti-corruption and bribery matters; and (v) other information on the company (including the company’s sustainable development commitments, subcontractors and suppliers, consumers, and tax information).