{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"directiva-de-informes-de-sostenibilidad-corporativa-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/es\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Directiva sobre informes de sostenibilidad corporativa (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La Directiva sobre informes de sostenibilidad corporativa (CSRD) de la Uni\u00f3n Europea (UE) exige que las grandes empresas y las empresas que cotizan en bolsa divulguen informaci\u00f3n sobre los riesgos sociales y ambientales que enfrentan, as\u00ed como los impactos de sus actividades en las personas y el medio ambiente. Esta directiva modernizar\u00e1 y reforzar\u00e1 las normas de presentaci\u00f3n de informes, <\/span><b>ampliar el n\u00famero de empresas obligadas a informar sobre sostenibilidad y crear una cultura de transparencia.<\/b><span style=\"font-weight: 400;\"> Las empresas tendr\u00e1n que aplicar las nuevas reglas por primera vez<strong> en el ejercicio 2024<\/strong>, para informes publicados en 2025. Aprobado en agosto de 2023, las empresas sujetas al CSRD deber\u00e1n informar seg\u00fan <strong>Est\u00e1ndares europeos de informes de sostenibilidad (ESRS)<\/strong>, y ser\u00e1n auditados. Las normas introducidas por la Directiva sobre informaci\u00f3n no financiera seguir\u00e1n en vigor hasta que las empresas tengan que aplicar las nuevas normas de la CSRD, y se aplicar\u00e1n a las grandes empresas de inter\u00e9s p\u00fablico con m\u00e1s de 500 empleados.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La propuesta forma parte de los esfuerzos m\u00e1s amplios de la UE para lograr una recuperaci\u00f3n econ\u00f3mica sostenible e inclusiva y una transici\u00f3n hacia una econom\u00eda m\u00e1s sostenible y resiliente. Al mejorar la coherencia y confiabilidad de los informes de sostenibilidad, la nueva directiva tiene como objetivo ayudar a los inversores, las organizaciones de la sociedad civil, los consumidores y otras partes interesadas a tomar decisiones informadas y responsabilizar a las empresas por su desempe\u00f1o ambiental, social y de gobierno corporativo (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Se aplicar\u00e1 a todas las grandes empresas de la UE, tanto p\u00fablicas como privadas, unas 50.000 empresas. Se estima que afectar\u00e1 a unas 3.000 empresas estadounidenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La directiva refuerza la presentaci\u00f3n de informes sobre las categor\u00edas de emisiones de Alcance 3 que incluyen los viajes de negocios.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. 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