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Irene Esteve

Irene Esteve is an Associate in Baker McKenzie, Barcelona office.

As part of the European Union (EU)’s European Green Deal, one of the areas of EU law that has developed most rapidly and profoundly is that relating to corporate sustainability governance. Most recently, the Corporate Sustainability Due Diligence Directive (“CS3D”), has been provisionally agreed at a political level in December 2023, and confirmed by COREPER in a revised version in March 2024. The final text of the CS3D must still be formally adopted by the European Parliament and the Council of Ministers before it enters into force.

On 20 January, 2021, part of Law 18/2020 of 28 December to facilitate economic activity, enters into force, following publication in the Official Gazette of the Government of Catalonia on 31 December. The main aim of this law is to facilitate economic activity in an all-digital environment, allowing for a more agile, efficient relationship between the administration and companies, supposedly with fewer administrative burdens for companies, and a more simplified administrative intervention framework.