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The commitment of European states to meet the Sustainable Development Goals (SDGs) highlights the need for many changes in the current way of doing things, both by governments and businesses. However, the need to achieve objectives by 2030 and 2050 requires an action plan that will need the knowledge of many professional groups. I will focus on the field of engineering in all its specialties, undoubtedly one of the most significant contributors to the proper development of these obligations.

The movement that Grup Carles joins for Earth Hour consists of turning off the lights for one hour on Saturday, March 26, from 20:30 to 21:30. This gesture is an excellent opportunity to reflect on what each of us can do from home to contribute to the fight against climate change. It's an occasion to see how these small efforts, added to those of millions of people of different ages and cultures in more than 10 countries, can make a big difference and can turn an insignificant impact into significant energy savings.

After two years of a health crisis and facing the blatant need for economic recovery, experts agree that the digitalization and sustainability formula is the best for this recovery. We are thus offered the opportunity to create a new economy that centers on innovation and respect for the environment.

Commercial law establishes various circumstances in which companies are required to submit their annual accounts for audit. The main obligation arises when the company exceeds certain economic thresholds or finds itself in special circumstances, such as bankruptcy or liquidation, in which case the verification of accounts is also mandatory.

In this article, we will explore in detail the different modules of the voluntary CSRD and how SMEs can use them to strengthen their commitment to sustainability.