Since the Independent Whistleblower Protection Authority (herein after referred to by its Spanish acronym AIPI) began operating in September 2025, it has received numerous enquiries confirming the existence of significant interpretative doubts regarding the practical application of Law 2/2023 of… Read more
As explained in the previous ComplianceKeys#25, the reform of the Criminal Code by Organic Law 5/2010 of June 22 introduced criminal liability for legal entities for the first time. However, it was not until Organic Law 1/2015, with Article 31… Read more
Money laundering represents one of the main threats to the integrity of the financial system and the transparency of the economy. Its effects transcend the strictly criminal sphere, generating significant legal, reputational and operational risks. Given the magnitude of this… Read more
In recent years, the concept of Sustainability has evolved and become integrated into different areas of our society. Among these is the business world, where it has increasingly become a priority concern and a fundamental pillar in the development of… Read more
Compliance, although initially associated with the private sector, has undergone increasing integration into the public sector in recent years in response to transparency challenges. Historically, many public administrations have been exposed to recurring episodes of corruption, inefficiency and abuse of… Read more
The Supreme Court acquits a legal entity convicted of fraud and takes the opportunity to change the criteria regarding who bears the burden of proof for breach of supervisory duties. At the same time, it provides an overview of the… Read more
Today’s business environment is characterised by the immediacy of information and increasingly intense competition. News and opinions spread at breakneck speed, creating an environment in which transparency, ethics and corporate responsibility are essential for business survival. In this context, companies… Read more
The ISO 37001 standard on Anti-Bribery Management Systems (ABMS) is one of the most relevant self-regulation standards at an international level in the field of Compliance. Initially published in 2016, ISO 37001 closely coincided with the 2015 reform of the… Read more
The Spanish Law 2/2023, of 20 February, regulating the protection of persons who report regulatory breaches and the fight against corruption (hereinafter, Law 2/2023) represented a paradigm shift in the fight against corruption and the commission of regulatory breaches within… Read more
The Council of Ministers recently green-lighted the proposed Law of Corporate Reporting on Sustainability, a decisive step towards greater transparency and accountability in business activity. This regulatory framework, which is now headed for parliamentary processing, includes environmental, social and governance… Read more
In today’s increasingly regulated and complex business environment, organizations face constant scrutiny from their suppliers, customers, and stakeholdersin general. In this scenario, the consequences derived from a regulatory breach or irregularity in an organization can be highly damaging, not only… Read more
The year 2023 stands out as a crucial period in Spain’s ongoing battle against corruption. The country’s courts have displayed a commendable activity in investigating and prosecuting cases linked to illegal practices in the public and political spheres. In this… Read more
Last Wednesday, the 13th of March, marked one (1) year since the Anti-Fraud Office of Catalonia (hereinafter referred to as the Anti-Fraud Office or OAC, for its acronym in Catalan) assumed the responsibilities for the protection of whistleblowers in accordance… Read more
Despite the long history of criminal liability of legal entities, both in the United States and, to a lesser extent, in Spain, and the development of different self-regulatory norms and standards regarding ethical and regulatory Compliance, it does not exist today an… Read more
Ethical channels have acquired great relevance since the recent and novel publication of Law 2/2023, of February 20, regulating the protection of persons who report regulatory infringements and the fight against corruption (hereinafter Law 2/2023). Although Law 2/2023 has encouraged… Read more
In the last #ComplianceKeys we made a brief comment on one of the most important elements that make up a Compliance System: the Code of Ethics or Code of Conduct (ComplianceKeys20). In this #ComplianceKeys21, we follow the same line as… Read more
The Code of Ethics could be defined as the normative constitution of an organisation, that is, the fundamental regulation from which all others are derived. It will also be the soul of the organisation, a document that sets out the… Read more
In the last #ComplianceKeys we have offered a brief analysis of some of the main characteristics of a prominent figure of any Compliance System: the Compliance body. Thus, previous publications have dealt with issues such as its configuration as a… Read more
In the last #ComplianceKeys (ComplianceKeys17) a brief introduction was made to one of the basic characteristics of Compliance bodies: their possible configuration as single-person bodies (for example, through the figure of the Compliance Officer) or as collegiate bodies (for example,… Read more
Having analyzed in the previous #ComplianceKeys the state of criminal liability of legal entities at the international level, the following publications will again take a national approach and analyze some issues related to the main elements that make up Compliance… Read more
#ComplianceKeys16 Any Compliance Programme or System is made up of a set of elements that are usually always present regardless of the purpose or scope of the Programme or System in question. We are talking, for example, about elements such… Read more
ComplianceKeys#3 In accordance with the model for attributing criminal liability to legal persons introduced by the Spanish legislature in the reform of the Criminal Code carried out by Organic Law 5/2010 of 22 June, legal persons cannot be held criminally… Read more
