Abstract
After the publication of the Environmental Code of Conduct in Spain and the modification of the Penal Code, this study aims to analyze the influence of these documents on Spanish companies. This influence is measured from three perspectives: the effect of legal regulations on the environmental awareness of companies, the influence of imposing compliance with these regulations on environmental companies, and cooperation regulations as a form of control to avoid sanctions. 407 companies have participated in the research. The data has been processed from the PLS version 3.29. The statistical results show that the new code improves the awareness of environmental companies towards nature. Although, the cooperation norms are the best evaluated by the companies that have the greatest effect.
Keywords: Corporate compliance, companies, companies, control, cooperation
