In Spain, the transition is complex. The Law 11/2018 remains in force while the transposition of the European Corporate Sustainability Reporting Directive (CSRD) modified by Omnibus is still pending. Our law expanded the scope of obligated companies, detailed contents, and required independent verification; therefore, it currently applies to more companies than the future European framework, in which EFRAG and the Commission have significantly reduced the formal number of data points in the ESRS, although the relevant quantitative burden does not decrease in equal proportion.
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