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

Royal decree 221/2008, 15^th  February, by which the state council on corporate social responsibility is created and regulated. Formed in January 2009
CSR council pillars:
-          session VI : report from "foro de expertos" recommendation 29
-          agreement on social dialogue CSR in December 2007 social partners adopted by consensus (UGT-CCOO-CEOE-CEPYME)  recommendation 10
-          report from the parliament commission : promoting and enhancing CSR recommendation 32
CSR council objectives:
-          to be a multistakeholders CSR Forum of debate among main social partners (UGT-CCOO-CEOE-CEPYME), governments (local, regional and central level) NGOs and other CSR institutions and foundations
-          to inform, where applicable, on the public initiatives and regulations that affect the proceedings of companies, organizations and institutions (private and public sector)
-          to promote standards and characteristics for reports on CSR
-          to analyse the Spanish CSR development and to inform about European and international CSR experiences

In 2008 the Spanish Social Dialogue Monitoring and Assessment Commission (Comisión de Seguimiento y Evaluación del Diálogo Social), comprising representatives from trade unions, the government, and Spain’s confederation of employers’ associations (the Confederación Española de Organizaciones Empresariales), published a document entitled “CSR: Social Dialogue”.
The Commission’s proposals for CSR promotion and development included the suggestions that a national CSR council be created and that the publication of sustainable development reports be encouraged.

In 2010 CSR Europe's network of national partner organisations has updated the document "A Guide to CSR in Europe" (published in 2009), providing insight into the state of CSR and current trends and priorities in different European countries.
Page 46 in 2009 guide and page 69 in 2010 guide present CSR information:
-    Policies and legislation
-    Key Drivers
-    Actions in Environment, Supply Chain, Human Rights and Equal Opportunities
-    Main actors

The European Union presents a Website about Sustainable development in different European countries.
You can find a presentation by country with: the legal requirements, the resources and the programmes.

Forética is a multi-stakeholder forum, involving multinational corporations, SME's, NGO's and others organizations working together to develop and implement a common vision of Corporate Social Responsibility. More than 150 associates (companies, NGOs, academics and universities) work together to improve the knowledge of CSR in Spain.
Forética is the owner of the SGE 21 Standard. The SGE 21 standard offers an integrated management approach based in 9 categories of stakeholders. The methodology enables assessment and audits of the management processes related to stakeholders. Each category is subject to a set of criteria that leads to a continuous improvement.

Club de Excelencia en Sostenibilidad has the aim of serving as a dialogue forum for stakeholders, facilitating benchmarking on sustainable development and promoting good practices to the Spanish business sector through diverse approaches: alliances with foundations and business schools, development of publications, projects and events with companies, public institutions, legal entities of all kinds and individuals on SD and CSR.

The Club de Excelencia en Sostenibilidad presents the findings of the "Multisectorial Study about the State of Corporate Responsibility in the Big Business in Spain 2011" in collaboration with the Ministry of Work and Inmigration. The study covers 144 participating companies which means 24 more than the last edition in 2009 and rising interest in the subject. The analysis of the state of CR in Spain is based on the responsible practices of companies in techno-economic, social and environmental management, corporate governance, relationships with stakeholders, chain suppliers, human rights and the incorporation of ICTs.