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When referring to the carbon footprint of an organisation and the emission sources that are analysed in its calculation, we refer to the concepts of Scope or Category (depending on the calculation method used: GHG Protocol or ISO 14064-1- respectively).

It is well-known that high competitiveness and the changing market environment require organizations to quickly adapt to changes while reducing costs and ensuring the quality of their products and services. Being competitive in this environment involves revising traditional management methods, which is why we increasingly hear about 'Lean', not only in industrial sector companies but also in the service sector. Companies implementing this methodology seek to gain in terms of competitiveness, as 'Lean' is ultimately a method that helps the company focus on achieving the strategic objectives of the business.

Social media have had a strong impact on the world of human resources, leading to a transformation in the processes and methods used by its professionals, who have had to adapt to new ways of working and relating to candidates.

Insolvency law is the branch of law that regulates situations of insolvency, both for legal entities (companies) and individuals. Its objective is to manage debts in an orderly manner and offer solutions so that companies and individuals can overcome a critical economic situation.

When we have tax debts, a voluntary payment period begins, during which we can pay off the debt. If we fail to do so, an enforcement period begins, during which the tax authorities can apply surcharges and even seize assets to collect the amount owed.

Best Available Techniques (BAT) emerge as the most advanced frontier of industrial practice, establishing a new paradigm of environmental responsibility. These techniques represent a firm commitment to reducing emissions and impact on the environment, defining the optimal limits of industrial activities.

Until 2015, legal entities (limited or public companies, political parties, associations, etc.) could not be subject to criminal liability. In other words, they could not be convicted for committing a crime. This changed with the reform of the Penal Code, which opened the door for certain crimes to be directly attributed to the legal entity, in addition to the natural person who committed the criminal act within the organization.