Law 22/2015, of July 20, on Auditing of Accounts[HTML] (in Spanish)
Law 26/2003, of July 17, which modifies Law 24/1988, of July 28, of the Stock Market, and the consolidated text of the Public Limited Companies Law, approved by Royal Legislative Decree 1564/1989, of December 22, in order to reinforce the transparency of listed public limited companies[HTML] (in Spanish)
Order ECC/461/2013, of March 20, which determines the content and structure of the annual corporate governance report, the annual report on remuneration and other information instruments of listed public limited companies, savings banks, savings and other entities that issue securities admitted to trading on official securities markets[HTML] (in Spanish)
Royal Decree 221/2008 which creates and regulates the State Council on Corporate Social Responsibility, issued on 15 February 2008[HTML] (in Spanish)
Law 2/2011 on the sustainable economy (art. 39, the promotion of corporate social responsibility), enacted on 4 March 2011[HTML] (in Spanish)