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For many small and medium-sized enterprises, the concept of Net Zero is still associated with large corporations, distant goals and difficult investments. However, in the current context marked by European regulation, sustainable financing criteria and growing demands from customers and supply chains, decarbonisation is already part of the strategic framework of any company, regardless of its size.

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.

The current global scenario, with accelerated climate change, the energy crisis, and extreme weather phenomena, makes sustainability in businesses a crucial element to ensure a sustainable and prosperous future. Additionally, the demands of the markets in terms of quality and service, as well as economic and business restrictions, highlight the need for a paradigm shift in business. This transformation requires leaders with a cross-functional profile who can effectively respond to these challenges while ensuring the continuity and success of the company.

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.