Key trends in compliance and corporate governance in 2025, highlighting the increasing integration of both concepts as strategic pillars in organisations.
In light of the Risk in Focus 2025 report, external due diligence, governance, corruption and artificial intelligence are identified as priority risks. In particular, due diligence is gaining prominence because of its link to sustainability and sanctions compliance, driven by Directive (EU) 2024/1226, which introduces new criminal offences for circumvention of EU restrictive measures.
Spain has already started its transposition, which requires companies to strengthen their controls and technological tools to prevent risks in their relations with third parties.
In addition, new sustainability requirements are anticipated with the forthcoming Directive (EU) 2024/1760, to be transposed by July 2026.
