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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.

Carrying out proper debt collection management is essential for all businesses. This is more evident in exceptional circumstances like the present, where cash flow is the focus of any company and managers and owners realize its importance for business survival. Often, this task becomes laborious for many of them, who have to deal with clients who fail to meet their payment commitments, leading to financial problems for their business. This can affect their growth, as sometimes they must resort to alternative financing sources to continue existing and, in the worst case, can be dragged to closure due to lack of liquidity. For this reason, it is very important that every company has a debt collection policy, implementing methodologies that allow it to be more effective and, consequently, avoid the serious problems that delinquency entails.

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.

The role played by human resource departments in companies has constantly evolved from its origins. Today, in such a complex and volatile environment, the functions they perform can be key to the progress of organizations and become a competitive and differentiating advantage compared to the rest.

Grup Carles, as a company committed to sustainability, is registered in the Carbon Footprint, Compensation, and CO2 Absorption Projects Registry of the Ministeri per a la Transició Ecològica i el Repte Demogràfic. We are proud to announce that in January, we obtained the Carbon Footprint Calculation Seal. This is a first step towards continuing our sustainability strategy through the implementation of actions to mitigate climate change.

A living will, also known as an advance directive, is a legal tool that allows individuals to express their preferences regarding medical treatment when they are unable to do so personally, especially in cases of irreversible or terminal illness. Through this document, a representative can be designated to make decisions on behalf of the affected person.

2026 marks a new step in the reform of the pension and social security system. The measures coming into force respond to a clear objective: to guarantee the sustainability of the public system in the context of an ageing population.

The Directorate-General for Labour has published the work calendar for 2026, with nine common public holidays throughout Spain and the possibility for autonomous communities to adjust some dates according to their traditions. Knowing these dates in advance is key to planning payroll, leave and personnel management, avoiding errors and ensuring the smooth running of the company.