Business consultation on the transposition of the Corporate Sustainability Due Diligence Directive (CS3D)

The report highlights the particularities of the Spanish business fabric, characterised by a high presence of SMEs and micro-SMEs, the challenges faced by strategic sectors, as well as the country's historical and geopolitical influences.

The analysis of the data collected by the Global Compact in Spain on the performance of Spanish companies in the area of human rights, climate action and due diligence shows that, despite the progress made in recent years, there are persistent challenges.