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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.

In an increasingly environmentally conscious world, companies and organisations are looking for ways to reduce their environmental impact. Life Cycle Assessment (LCA) is a fundamental tool for this purpose, as it allows the environmental impacts associated with a product, process or activity to be assessed throughout its entire life cycle.

Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.

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 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.

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. 

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.