Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad

This law updates Spanish commercial and corporate regulations to require certain companies to provide non-financial information. It focuses on increasing transparency regarding social and environmental impacts, as well as promoting gender diversity on corporate boards. Large companies and listed firms are affected. They must now disclose information on sustainability, human rights, and diversity, while implementing measures to ensure more balanced representation in leadership roles.