{"id":50702,"date":"2026-03-03T15:39:34","date_gmt":"2026-03-03T14:39:34","guid":{"rendered":"https:\/\/amec.es\/new-directive-redefines-csrd\/"},"modified":"2026-03-03T15:41:01","modified_gmt":"2026-03-03T14:41:01","slug":"new-directive-redefines-csrd","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/new-directive-redefines-csrd\/","title":{"rendered":"New Directive redefines CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"50702\" class=\"elementor elementor-50702 elementor-50696\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b1dfef8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b1dfef8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-12104921\" data-id=\"12104921\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55a41097 elementor-widget elementor-widget-heading\" data-id=\"55a41097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36aad1a7 elementor-widget elementor-widget-spacer\" data-id=\"36aad1a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-625c3cc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"625c3cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-74d00b44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d00b44\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ff1af7c\" data-id=\"7ff1af7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c66ba6 elementor-widget elementor-widget-heading\" data-id=\"2c66ba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New Directive redefines CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4232ab08 elementor-widget elementor-widget-spacer\" data-id=\"4232ab08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-290fde19 elementor-widget elementor-widget-text-editor\" data-id=\"290fde19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t3 de March de 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7acbcf75 elementor-widget elementor-widget-text-editor\" data-id=\"7acbcf75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW6769628 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW6769628 BCX0\">The European Union approves Directive (EU) 2026\/470, which amends the reporting framework for the <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW6769628 BCX0\">reporting framework<\/span><span class=\"NormalTextRun SCXW6769628 BCX0\"> and due diligence framework, adjusts its scope, delays obligations and opens a new transposition phase in Spain until March 2027.<\/span><\/span><span class=\"EOP SCXW6769628 BCX0\" data-ccp-props=\"{}\"> <\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48ac2942 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"48ac2942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7a0e52 elementor-widget elementor-widget-text-editor\" data-id=\"4e7a0e52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b><span data-contrast=\"auto\">Publication and entry into force<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">On February 24, 2026, Directive (EU) 2026\/470\/EC was formally adopted. <\/span><b><span data-contrast=\"auto\">Directive (EU) 2026\/470<\/span><\/b><span data-contrast=\"auto\">published on February 26, 2026 in the Official Journal of the European Union. The rule will enter into force 20 days after its publication, expected in March 2026. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">As it is a Directive, it is not directly applicable and requires its transposition into national law.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">How do size thresholds change?<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">One of the most relevant structural changes directly affects the scope of companies required to report sustainability information.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Under the new wording, only companies that:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Exceed <\/span><b><span data-contrast=\"auto\">450 million euros of net turnover<\/span><\/b><span data-contrast=\"auto\">, y<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Exceed an average of 1,000 <\/span><b><span data-contrast=\"auto\">1,000 employees during the fiscal year<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><span data-contrast=\"auto\">This criterion applies to individual companies as well as to consolidated groups and issuers.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The modification involves:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The exclusion of numerous companies initially included in the schedule of the <\/span><b><span data-contrast=\"auto\">Directive (EU) 2022\/2464<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">The elimination of the obligation for SMEs listed on regulated markets.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">A concentration of the regime in companies of greater size and impact.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">The adjustment significantly reduces the number of obligated entities and reinforces the principle of proportionality.<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">In the case of subsidiaries and branches of third country companies, the turnover thresholds that trigger the disclosure obligation are also raised.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Simplification of sustainability reporting<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The Directive incorporates a set of measures aimed at reducing the administrative burden and streamlining the ESG reporting system.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Among the main decisions adopted, the following stand out:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Revision of the European Sustainability Reporting Standards (ESRS).<\/span><\/b> <br><span data-contrast=\"auto\">The Commission is to reform the first regulatory package to:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Eliminate data points considered less relevant.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Prioritize quantitative indicators over extensive descriptions.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Distinguish clearly between mandatory and voluntary requirements.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Clarify the principle of materiality.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Improve consistency with other European legislation and international standards.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">Elimination of additional mandatory sectorial standards<\/span><\/b> <br><span data-contrast=\"auto\">The provision to develop new sectorial standards is eliminated, avoiding a progressive expansion of obligations.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Verification and audit adjustments<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The deadline for adopting limited verification standards is extended to July 2027.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">The obligation to develop reasonable verification standards is eliminated.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Simplified transitional regimes for third country auditors are introduced.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">Clarity in digital format<\/span><\/b> <br><span data-contrast=\"auto\">Until specific technical standards for electronic tagging are adopted, it will not be mandatory to digitally tag sustainability information.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">How does this Directive protect SMEs in the value chain?<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The regulation introduces a maximum limit of information that large companies may require from companies in their value chain with less than 1,000 employees.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Specifically:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Reporting companies may rely on a self-declaration of the size of their suppliers.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">They may not require information that exceeds the limits set in future voluntary standards.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Protected companies shall have the right to refuse to provide additional information.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">The aim is to curb the regulatory drag effect on SMEs not directly bound by the CSRD by reducing indirect burdens on data collection and verification.<\/span><\/b><span data-contrast=\"auto\">The aim is to reduce indirect burdens in the collection and verification of data.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Impact for amec companies<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">For many industrial exporting companies associated with amec, the impact is significant.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Those that do not exceed the new thresholds will be excluded from the direct reporting obligation, although they may opt for voluntary standards if their clients or markets demand it.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">At the same time, membership in international value chains will continue to require structured ESG information management, albeit within a more proportionate framework.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Transposition in Spain and timetable<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The deadline for transposition is March 19, 2027.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Until then:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The current regime in Spain remains in force.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">There is no automatic reduction of obligations.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Companies must maintain compliance in accordance with the current framework.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><span data-contrast=\"auto\">Spain will have to adapt its domestic regulations, foreseeably through amendments to Law 11\/2018, the Commercial Code, the Capital Companies Law and auditing regulations.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">The new configuration of the CSRD will start to be applied de facto as of 2027<\/span><\/b><span data-contrast=\"auto\">after completion of national transposition.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-299f2927 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"299f2927\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5570544f\" data-id=\"5570544f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42484535 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"42484535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef4ada elementor-widget elementor-widget-heading\" data-id=\"ef4ada\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c4d9457 elementor-widget elementor-widget-text-editor\" data-id=\"2c4d9457\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW243318150 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\" xml:lang=\"ES-ES\"><span class=\"NormalTextRun SCXW243318150 BCX0\">Official Journal of the European Union:<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW243318150 BCX0\"><span class=\"SCXW243318150 BCX0\"> <\/span><br class=\"SCXW243318150 BCX0\"><\/span><a class=\"Hyperlink SCXW243318150 BCX0\" href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2026-80283\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW243318150 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW243318150 BCX0\" data-ccp-charstyle=\"Hyperlink\">https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2026-80283<\/span><\/span><\/a><span class=\"EOP SCXW243318150 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e0f1124 elementor-widget elementor-widget-spacer\" data-id=\"1e0f1124\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59cc405a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59cc405a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-281e62bb\" data-id=\"281e62bb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-222fbf6 elementor-widget elementor-widget-heading\" data-id=\"222fbf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Go deeper with CoLAB's amec data resources<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24b08c18 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"24b08c18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-781a4cd2 e-grid e-con-boxed e-con e-parent\" data-id=\"781a4cd2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63139880 elementor-widget elementor-widget-image\" data-id=\"63139880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/comunidad\/colab\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png\" class=\"attachment-large size-large wp-image-45857\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e2c0c0e elementor-widget elementor-widget-image\" data-id=\"4e2c0c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/comunidad\/colab\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png\" class=\"attachment-large size-large wp-image-46160\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-5b9960df e-flex e-con-boxed e-con e-parent\" data-id=\"5b9960df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5181fe2e elementor-widget elementor-widget-spacer\" data-id=\"5181fe2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-617d9360 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"617d9360\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6fcde45\" data-id=\"6fcde45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-540b860e elementor-widget elementor-widget-heading\" data-id=\"540b860e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contact us for more information! <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-695c150c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"695c150c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6c5b61d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5b61d5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7f8f407c\" data-id=\"7f8f407c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3995f78f elementor-widget elementor-widget-image\" data-id=\"3995f78f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg\" class=\"attachment-large size-large wp-image-42473\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg 1024w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-300x225.jpg 300w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-600x450.jpg 600w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-29821eed\" data-id=\"29821eed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c9a643b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1c9a643b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nuria Gusi<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-briefcase\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Intelligence and Training<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ngusi@amec.es<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76ca3f60 elementor-widget elementor-widget-spacer\" data-id=\"76ca3f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-7f4ff612 elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"7f4ff612\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9f1353e elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"9f1353e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b28f97e e-con-full e-flex e-con e-child\" data-id=\"7b28f97e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5849795a e-con-full e-flex e-con e-child\" data-id=\"5849795a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34e1f8c5 elementor-widget elementor-widget-image\" data-id=\"34e1f8c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/positiveindustry.org\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"529\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/05\/segellmemberof.png\" class=\"attachment-large size-large wp-image-34786\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/05\/segellmemberof.png 500w, https:\/\/amec.es\/wp-content\/uploads\/2025\/05\/segellmemberof-284x300.png 284w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f5025b1 e-con-full e-flex e-con e-child\" data-id=\"7f5025b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c33e99 elementor-widget elementor-widget-image\" data-id=\"53c33e99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"168\" height=\"95\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/theglobalcompact.jpg\" class=\"attachment-large size-large wp-image-46387\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13973a4 e-con-full e-flex e-con e-child\" data-id=\"13973a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f0be83a elementor-widget elementor-widget-image\" data-id=\"2f0be83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.cematex.com\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"187\" height=\"187\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/CEMATEX-logo.jpg\" class=\"attachment-large size-large wp-image-41269\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/CEMATEX-logo.jpg 187w, https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/CEMATEX-logo-150x150.jpg 150w, https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/CEMATEX-logo-100x100.jpg 100w\" sizes=\"(max-width: 187px) 100vw, 187px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f292a5f e-con-full e-flex e-con e-child\" data-id=\"6f292a5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3055c493 elementor-widget elementor-widget-image\" data-id=\"3055c493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.accio.gencat.cat\/ca\/accio\/processos-acreditacio\/agents-suport-internacionalitzacio\/\"><span data-olk-copy-source=\"MessageBody\">ACCI\u00d3 accredited agent<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9d6f11d e-con-full e-flex e-con e-child\" data-id=\"9d6f11d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The European Union approves Directive (EU) 2026\/470, which amends the reporting framework for the reporting framework and due diligence framework, adjusts its scope, delays obligations and opens a new transposition phase in Spain until March 2027. Publication and entry into force On February 24, 2026, Directive (EU) 2026\/470\/EC was formally adopted. Directive (EU) 2026\/470published on [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-50702","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Directive redefines CSRD | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/new-directive-redefines-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Directive redefines CSRD | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"The European Union approves Directive (EU) 2026\/470, which amends the reporting framework for the reporting framework and due diligence framework, adjusts its scope, delays obligations and opens a new transposition phase in Spain until March 2027. 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