II. Antecedents and Context [page 8]
Finally, it is appropriate to refer in this context to the approval by the Council of Ministers, on October 24, 2014, of the Spanish Strategy for Corporate Social Responsibility; this concept considers the impact of companies on societies. Human rights are one of the elements that comprise Corporate Social Responsibility along with others such as… environmental elements…
Guiding Principle 3
“The Regulations will be implemented and the Directives will be transposed, and the adaptation of the Spanish legal system to the Recommendations and the Opinions made by the EU regarding the Guiding Principles will be studied. This, will be done taking into account the reports published by the European Commission on the legal framework for human rights and the environment applicable to European companies operating outside the EU (2010), and on responsible management of the supply chain (2011) and other relevant reports.”
Guiding Principle 4
… Spain supports the OECD Council Recommendation on common approaches for export credits which benefit from official support and social and environmental due diligence.