Laura Íñigo Álvarez is Assistant Professor in International Law at NOVA School of Law and Scientific Coordinator of the NOVA BHRE. Currently she is coordinating an Erasmus+ Project on Corporate Respect for Human Rights in Conflict-Affected and High-Risk Areas (CAHRA)
Libia Arenal Lora is Associate Professor in International Law and International Relations at the University of Seville. Her areas of research focus on business and human rights, corporate accountability and international criminal law.
The Spanish Ministry of Economy, Trade and Enterprise has opened a public consultation process on the Draft Bill that will transpose the EU Corporate Sustainability Due Diligence Directive (CSDDD) into Spanish law. Interested individuals and organisations were able to submit their contributions until 7 April 2026.
This consultation process is a legal requirement under Spanish Law. In particular, Article 133 of Law 39/2015 (LPACAP) and Article 26 of Law 50/1997 (the Government Act) establish the mandatory requirement of a prior public consultation in the drafting of legislation in order to gather citizens’ opinions. This stage seeks to enhance participation and transparency before drafting the actual proposal.
Background on human rights due diligence legislation in Spain
Spain has previously considered adopting binding human rights due diligence legislation, although earlier initiatives did not ultimately materialise. The most notable attempt was the 2022–2023 legislative initiative on corporate due diligence and responsible business conduct, promoted in the Spanish Parliament by several political groups. This proposal sought to establish mandatory human rights and environmental due diligence obligations for companies operating in Spain, drawing inspiration from emerging European models such as the French Loi de vigilance. The draft included provisions on risk identification, prevention, mitigation, stakeholder engagement, and civil liability. Despite gaining initial traction and receiving support from civil society organisations, trade unions, and parts of the academic community, the initiative stalled during parliamentary negotiations and was not adopted before the end of the legislative term. Against this background, the forthcoming transposition of the CSDDD represents not only a long‑awaited opportunity to fill this regulatory gap but also a continuation of Spain’s earlier, unfinished efforts to establish a comprehensive due diligence regime.
The current consultation process
The current consultation process was launched on 19 March 2026 by the Ministry of Economy, Trade and Enterprise. The published document is structured around four main elements: the problems the future legislation seeks to address; its necessity and timeliness; the objectives pursued; and a set of guiding questions for stakeholders to respond to.
Regarding the problems identified, the document emphasises that “the lack of a uniform regulatory framework gives rise to very different approaches among companies, making it difficult for external stakeholders —such as consumers, investors, and civil society organisations— to assess and compare their performance.” It further notes that the forthcoming legislation aims to ensure that due diligence obligations remain proportionate, thereby safeguarding companies’ competitiveness.
As for the necessity and opportunity of the measure, the document highlights the importance of ensuring coherence and uniformity across the internal market, facilitating comparability, transparency, and fairness. It also underscores Spain’s intention to play a leading role in promoting responsible business conduct in Europe by ensuring the timely transposition of the Directive.
With respect to the objectives, the document reiterates the core due diligence obligation for large companies established in the CSDDD: a process that identifies, prevents, mitigates, and accounts for adverse human rights and environmental impacts occurring or potentially occurring in their own operations, those of their subsidiaries, and those of their business partners linked to their chains of activities. The consultation also stresses the two main enforcement mechanisms foreseen: an administrative mechanism, through one or more independent supervisory authorities with sanctioning powers; and a judicial mechanism, through the introduction of civil liability for companies.
Finally, the call concludes with a series of guiding questions to which contributions should respond. These questions are the following:
- What factors could facilitate companies’ adaptation to the due diligence requirements established in Directive (EU) 2024/1760?
- How can the creation, participation, and consolidation of industry initiatives in the sectors affected by the due diligence obligations established in Directive (EU) 2024/1760 be strengthened?
- What characteristics, in addition to those already set out in Directive (EU) 2024/1760, should the supervisory authority have in order to perform its functions with impartiality, transparency, and competence?
- How can companies’ compliance with due diligence obligations contribute to enabling consumers to make more informed decisions regarding sustainability?
- What cooperation mechanisms between obligated companies and stakeholders could facilitate companies’ compliance with the consultation obligations under Directive (EU) 2024/1760?
Some reflections
Two main issues emerge from this process. The first concerns the consultation procedure itself, which appears to be extremely compressed. The consultation was launched on 19 March and was set to close immediately after the Easter break, on 7 April. Such a short window significantly limits the ability of relevant stakeholders to prepare and submit meaningful contributions. Public consultations on complex regulatory transpositions, particularly those involving corporate due diligence obligations, require sufficient time for companies, civil society organisations, trade unions, academics, and other affected actors to analyse the implications and articulate informed positions. The current timeframe risks undermining both the inclusiveness and the quality of the consultation process. In this regard, particular attention should be paid to the proactive engagement of civil society in the ongoing process of transposition. These efforts have been primarily articulated through the Platform for Responsible Businesses, alongside broader third-sector networks. Their contributions are neither improvised nor ad hoc; rather, they are consistent with the policy proposals and advocacy strategies that underpinned the aforementioned legislative initiative (2024–2026), and are closely aligned with parallel European and global business and human rights campaigns. Overall, these contributions can be summarised along three main lines: the strengthening of civil liability regimes, the preservation of the Directive’s material and personal scope, and the establishment of robust public oversight mechanisms.
The second issue relates to the substantive dimension, specifically the role and mandate of supervisory authorities. The consultation document explicitly invites comments on what additional tasks these authorities should assume beyond those already established in the Directive. This framing suggests that Spain may be considering an expansion of the supervisory authorities’ remit that goes beyond the minimum harmonisation required by the CSDDD. While Member States retain discretion to adopt more stringent measures, any extension of supervisory powers should be carefully assessed in terms of legal certainty, administrative burden, and coherence with the Directive’s objectives. In any case, the fact that the government is exploring broader competences at this early stage indicates a potential intention to position Spain as a frontrunner in the implementation of corporate sustainability due diligence.
Next steps
The transposition timeline for the CSDDD has been formally extended, granting EU Member States until 26 July 2028 to incorporate the Directive’s provisions into national legislation. Following national transposition, companies falling within the Directive’s scope will be required to achieve full compliance by July 2029, marking the beginning of the Directive’s practical application across the Union. To support implementation, the European Commission is expected to issue interpretative and operational guidelines by July 2026.
Suggested citation: L. Álvarez & L. Lora, ‘The Transposition of the CSDDD in Spain: The Public Consultation Process‘, NOVA BHRE Blog, 15 April 2026