Once defined, below are the main obligations imposed by legislation that your company must comply with.

• Climate Neutrality. Law 7/2021, of May 20, on climate change and energy transition, has established mandatory requirements for certain companies. Those obligated must develop and publish a greenhouse gas (GHG) emissions reduction plan, aiming to minimize their environmental impact within the framework of the new regulations. Additionally, this law requires companies to report risks related to their activities and set decarbonization targets.
• Circular Economy. Law 3/2023, of March 30, on the Circular Economy of Andalusia, establishes the foundations at the level of the Circular Economy Strategy, transposing Spain’s Second Circular Economy Action Plan. It is one of the first regional laws to transpose the national law, thus setting a guide that other autonomous regions might follow.
• Sustainable Mobility. The Sustainable Mobility Law aims to promote cleaner sustainability (use of public transport and bicycles) and decarbonize transport. This law requires companies with more than 500 employees to prepare a Sustainable Mobility Plan for commuting, including measures to encourage the use of sustainable transport modes: public transport, cycling, or walking. Moreover, companies that perform better may receive tax incentives such as reductions in social security contributions. Companies must analyze employee commuting patterns, including transport type, distance, etc. This information is used to design a realistic and company-tailored Sustainable Mobility Plan and implement its measures effectively. The Sustainable Mobility Plan must include:
  1. Promotion of public transport: offering subsidies or discounts for public transport use and facilitating ticket purchases.
  2. Promotion of cycling and walking: through bike parking, showers, and other facilities, plus incentives for those using fossil-fuel-free transport.
  3. Promotion of carpooling: encouraging car sharing to reduce emissions, build team spirit, and share costs.
  4. Promotion of teleworking: by offering telework options, the commuting carbon footprint for those days is eliminated.
• Waste Management. Obligations come from Royal Decree 1055/2022 and Law 7/2022, which aim to reduce single-use plastic consumption and promote the circular economy.