Boletín Oficial del País Vasco · 13 Oct 2026 · 16 vistas
The Board has approved the bases for grants for corporate social responsibility and has issued the call for applications
Por FactBox Admin

The Department of Economy, Labor and Employment of the Basque Government has approved the aid bases to promote the implementation of corporate social responsibility and employee participation and has issued the call for 2026. The order, signed by Miguel Torres Lorenzo, Second Vice President of the Government and Minister of Economy, Labor and Employment, is dated September 30 and was published in issue number 195 of the Boletín Oficial del País Vasco on October 13, 2026, with official reference 2026/4226.
The aid line is included in the Strategic Plan for Grants of the Department of Economy, Labor and Employment for the 2025-2028 period, approved by the Order of February 14, 2025, as well as in the 2026 budget report. The call continues the commitment of previous events: promoting the principles and values of the Basque social economy, facilitating the participation of human capital, and boosting corporate social responsibility, in search of a “more humane and cohesive” economy.
Regarding the regulations, the order applies Law 20/2023 (December 21, regulating the Grant Regime) and Law 38/2003 (November 17, General Law on Grants), as well as Decree 323/2024, which establishes the organic structure of the department. The General Council of Cooperatives of the Basque Country was consulted, and after the approval of Law 7/2025 (December 23, General Budget for 2026), it was verified that sufficient credit was available.
What is financed
The grants finance five types of activities:
- The implementation of social responsibility, by producing sustainability reports and social accounting reports; they must follow GRI, SG21, or ISO2300 methodologies.
- The dissemination and research of a culture of social responsibility, contributing to sustainable development goals.
- The development and implementation of methods and tools that improve employee participation in social economy enterprises.
- The creation of an agreement or company contract regulating corporate succession in social economy enterprises.
- The creation and implementation of an employee participation plan in enterprises that are not part of the social economy.
Activities must start in 2026 and end before December 15. Furthermore, participation plans must be created by the company and its governing bodies in a participatory manner, although they may have the support of external consultancy.
Amount of funding and aid limits
The call has a total of 178,795 euros: 128,795 euros from the “Social Responsibility and Participated” item (de minimis) and 50,000 euros from the “Social Responsibility and Participation” item (non-de minimis). Each grant will be a maximum of 75% of the activity cost, and the following limits will apply:
- 3,000 euros per beneficiary entity, in the case of sustainability reports.
- 12,000 euros for dissemination and research activities.
- 10,000 euros for participation methods and participation plans.
- 2,000 euros for corporate succession agreements; 4,000 euros for companies with more than 15 employees.
Indirect costs cannot exceed 5% of the funded activity. The call will be resolved through a non-competitive competition procedure: all requests that meet the conditions may receive aid, and, if funds are insufficient, the amounts will be proportionally reduced.
Who is it addressed to
Entities that may be beneficiaries must operate mainly in the Basque Autonomous Community (BAC):
- Cooperative societies and labor societies, as set out in Article 5, paragraph 1 of Law 5/2011 (of March 29, Social Economy Law).
- Universities, business associations, and entities specialized in the promotion of social responsibility or advanced management.
- SMEs, provided that the workplaces are located in the BAC.
Applicants must be up to date with their tax and Social Security obligations, have no prohibitions from receiving public subsidies, and must have an equality plan in force when mandatory according to current regulations.
Deadlines and procedures
Requests must be submitted through electronic means, at the electronic headquarters of the Public Administration of the Basque Country. The deadline is one month, starting from the day following the publication of the order in the BOPV. Requests may be submitted in Basque or Spanish, and all procedures may be carried out through a representative.
The Directorate of Social Economy will be the management body, and the Vice President of Labor and Social Security will resolve it within a period of six months. The resolution does not exhaust the administrative route; an appeal to a higher authority may be filed within one month. Against the order, however, a request for review may be filed within one month, or directly a contentious-administrative appeal within two months.
Payment will be split: up to 60% in the 2026 exercise, and the remaining 40% after the justification is verified. The justification must be submitted three months after the activity ends, and, in any case, before December 15, 2026.
Control and repayment
Beneficiaries must fulfill several obligations: accepting the subsidy, carrying out the activity for the specific purpose, disclosing the nature of the public funding, and submitting to the verification work of the Directorate of Social Economy and the Economic Control Office. Additionally, companies with more than 50 employees are required to have an equality plan in force and measures against sexual harassment.
Non-compliance will result in the loss of the subsidy and the repayment of the amount received within two months, including late-payment interest. The procedure has a maximum period of twelve months to be resolved, and if at least 60% of the project is completed, a proportional repayment will be applied.
This call offers a tool to transform the management model of Basque companies for cooperatives, labor societies, and SMEs, through sustainability and employee participation. It is a small grant of 178,795 euros, but it sets a clear reference for sector stakeholders: social responsibility and participation are not voluntary additions, but priorities with public funding.
Source: Official Gazette of the Basque Country, number 195, October 13, 2026, Section I (Other provisions), official reference 2026/4226.