Government-sponsored commercial companies and state-owned business enterprises attached to the central government shall adapt their strategic plans in order to file annual corporate governance reports and sustainability reports in accordance with generally accepted standards, with a special focus on real gender equality, and the full integration of people with disabilities
The Law partially includes an amendment specifying that Spanish SA corporations (sociedades anónimas) may publish their policies and outcomes in CSR matters each year in a specific report, which must mention whether or not this information has been examined by an independent third party. If the corporation has more then one thousand employees, this report must also be notified to the Spanish Corporate Social Responsibility Council (Consejo Estatal de Responsabilidad Social Empresarial or "CERSE").
Furthermore, it is suggested that the government will make available a set of characteristics and indicators for self-evaluation in social responsibility, in accordance with international standards.
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