{
  "family": "ESG-CPG",
  "jurisdiction": "ES",
  "country": "España",
  "language": "es",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "Base horizontal de la UE",
      "language": "es",
      "items": [
        {
          "instrument": "CSRD — Corporate Sustainability Reporting Directive",
          "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)",
          "status": "En vigor. Ámbito: > 1 000 empleados Y > 450 M€ de facturación; transposición de Ómnibus I por los Estados miembros antes del 19 de marzo de 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESRS — European Sustainability Reporting Standards",
          "reference": "Commission Delegated Regulation (EU) 2023/2772",
          "status": "En vigor; paquete de simplificación pendiente (2026).",
          "source": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CSDDD — Corporate Sustainability Due Diligence Directive",
          "reference": "Directive (EU) 2024/1760, as amended by Omnibus I",
          "status": "Ámbito: ≥ 5 000 empleados + 1 500 M€ de facturación; transposición 26 jul 2028, aplicación 26 jul 2029, declaraciones del art. 16 desde el ejercicio 2030.",
          "source": "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Taxonomy",
          "reference": "Regulation (EU) 2020/852 + delegated acts (incl. Delegated Regulation (EU) 2026/73)",
          "status": "En vigor.",
          "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Forced Labour Regulation",
          "reference": "Regulation (EU) 2024/3015",
          "status": "Adoptado; el régimen de prohibición de productos se aplicará más adelante — estado: adoptado, aún no operativo.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "PPWR — Packaging and Packaging Waste Regulation",
          "reference": "Regulation (EU) 2025/40",
          "status": "En vigor desde el 11 feb 2025, aplicable desde el 12 ago 2026: reciclabilidad desde el diseño, mínimos de contenido reciclado desde 2030, etiquetado armonizado 2028, restricción de PFAS en envases en contacto con alimentos desde el 12 ago 2026; deroga la Dir. 94/62/CE.",
          "source": "https://eur-lex.europa.eu/eli/reg/2025/40/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Single-Use Plastics Directive",
          "reference": "Directive (EU) 2019/904; calculation rules replaced by Implementing Decision (EU) 2026/1425 (23 Jul 2026)",
          "status": "En vigor mediante transposiciones nacionales.",
          "source": "https://environment.ec.europa.eu/topics/plastics/single-use-plastics_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Framework Directive",
          "reference": "Directive 2008/98/EC as amended by Directive (EU) 2025/1892",
          "status": "Objetivos vinculantes de residuos alimentarios (−10 % transformación, −30 % comercio/hogares para 2030); RAP textil antes de abr 2028; en vigor 16 oct 2025, transposición 17 jun 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Batteries Regulation",
          "reference": "Regulation (EU) 2023/1542",
          "status": "En vigor (cuando los productos contienen baterías).",
          "source": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Microplastics restriction",
          "reference": "Regulation (EU) 2023/2055 (REACH Annex XVII)",
          "status": "En vigor; prohibición de cosméticos de aclarado desde el 17 oct 2027.",
          "source": "https://single-market-economy.ec.europa.eu/sectors/chemicals/reach/restrictions/commission-regulation-eu-20232055-restriction-microplastics-intentionally-added-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "WEEE Directive",
          "reference": "Directive 2012/19/EU",
          "status": "En vigor mediante transposiciones nacionales.",
          "source": "https://eur-lex.europa.eu/eli/dir/2012/19/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESPR + Digital Product Passport",
          "reference": "Regulation (EU) 2024/1781",
          "status": "En vigor; actos delegados por producto pendientes.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EUDR — EU Deforestation Regulation",
          "reference": "Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650 (OJ 23 Dec 2025, in force 26 Dec 2025) — cattle, cocoa, coffee, oil palm, rubber, soya, wood",
          "status": "Aplicable desde el 30 dic 2026 (operadores grandes y medianos), 30 jun 2027 (micro y pequeños); categoría de operador aguas abajo que recoge números de referencia DDS sin presentar su propia DDS.",
          "source": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        },
        {
          "instrument": "Empowering Consumers Directive",
          "reference": "Directive (EU) 2024/825",
          "status": "Transposición 27 mar 2026; aplicable 27 sep 2026 — inminente, aún no operativa.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Green Claims Directive",
          "reference": "Proposal COM(2023) 166",
          "status": "No adoptada: nunca presentar como en vigor. Estado formal: HOLD (en verificación en la fuente).",
          "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims",
          "draft": false,
          "no_mandate": false,
          "not_law": true,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "REACH",
          "reference": "Regulation (EC) No 1907/2006",
          "status": "En vigor.",
          "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CLP",
          "reference": "Regulation (EC) No 1272/2008",
          "status": "En vigor.",
          "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Right to Repair Directive",
          "reference": "Directive (EU) 2024/1799",
          "status": "Normas nacionales desde el 31 jul 2026.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CBAM — Carbon Border Adjustment Mechanism",
          "reference": "Regulation (EU) 2023/956",
          "status": "Régimen definitivo desde el 1 ene 2026 (insumos: latas, láminas, cierres).",
          "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU ETS · ETS2",
          "reference": "Directive 2003/87/EC · Directive (EU) 2023/959",
          "status": "ETS2: los proveedores de combustible informan en 2026, entregan derechos en 2028.",
          "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "F-gas Regulation",
          "reference": "Regulation (EU) 2024/573",
          "status": "En vigor (cadenas de frío).",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Efficiency Directive (recast)",
          "reference": "Directive (EU) 2023/1791",
          "status": "En vigor.",
          "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESG Ratings Regulation",
          "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)",
          "status": "Aplicable desde el 2 jul 2026; supervisión de la ESMA — proveedores de calificaciones ESG en el ámbito, relevancia indirecta para el gran consumo.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        }
      ]
    },
    {
      "block": "España — instrumentos nacionales",
      "language": "es",
      "items": [
        {
          "instrument": "Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular",
          "reference": "Ley 7/2022 — BOE-A-2022-5809",
          "status": "En vigor (residuos + impuesto especial sobre los envases de plástico no reutilizables).",
          "source": "https://www.boe.es/buscar/act.php?id=BOE-A-2022-5809",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Real Decreto 1055/2022, de 27 de diciembre, de envases y residuos de envases",
          "reference": "RD 1055/2022 — BOE-A-2022-22690",
          "status": "En vigor.",
          "source": "https://www.boe.es/buscar/act.php?id=BOE-A-2022-22690",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Ley 11/2018, de 28 de diciembre (información no financiera y diversidad)",
          "reference": "Ley 11/2018 — BOE-A-2018-17989",
          "status": "En vigor.",
          "source": "https://www.boe.es/buscar/doc.php?id=BOE-A-2018-17989",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Transposición de la CSRD — Proyecto de Ley de información empresarial sobre sostenibilidad",
          "reference": "Proyecto de Ley 121/000038 (Congreso de los Diputados, Serie A n.º 38-1)",
          "status": "BORRADOR (DRAFT): la transposición de la CSRD sigue siendo un proyecto de ley.",
          "source": "https://www.congreso.es/public_oficiales/L15/CONG/BOCG/A/BOCG-15-A-38-1.PDF",
          "draft": true,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}