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As the European Union (EU) steps up its climate efforts, concerns are rising about carbon leakage, a phenomenon whereby companies move carbon-intensive production outside the EU to avoid strict climate policies. In response, the EU has implemented the Carbon Border Adjustment Mechanism (CBAM), a tool designed to put a fair price on carbon and encourage cleaner practices globally.

The European Parliament and the Council have reached an agreement on the Directive on corporate sustainability due diligence, which represents a significant step forward for the protection of the environment and human rights in the business sector.

CBAM, or Carbon Border Adjustment Mechanism, is an initiative that applies tariffs to imports based on the carbon emissions associated with the products. This mechanism seeks to prevent carbon leakage by ensuring that imported goods meet the same environmental standards as locally produced goods. 

According to news published today, 2 December 2025, the Government, in a decision approved by the Council of Ministers through a decree-law, has decided to postpone the mandatory implementation of VERI*FACTU for companies and self-employed workers for another year.

We live in a time of rapid change, where artificial intelligence, automation and digitalisation are transforming jobs and the skills we will need to perform them.

In this context, training is no longer an added benefit: it is a strategic necessity.

If you are a sole trader paying income tax on a direct assessment basis and your annual turnover is less than ten million euros, when you file your income tax return for 2023 you will be able to apply the incentives provided for in Corporation Tax (IS) for small companies.

Grup Carles Engineering and Sustainability, together with the Osona Business Council, organized a luncheon titled "Sustainable Finance". The event featured Raul Antúnez Retamal, Head of Sustainability and Climate Change Consultancy, and Xavier Carles, General Director of Grup Carles.

Whether consciously or not, people organize parts of their lives into projects. Using a general definition, a project is a temporary effort made to create a unique result. This broad concept encompasses everything from fulfilling a personal need, like planning a trip or buying a vehicle, to more complex operations such as starting a business.