{"id":11459,"date":"2025-01-20T14:36:28","date_gmt":"2025-01-20T11:36:28","guid":{"rendered":"https:\/\/cse-net.org\/?p=11459"},"modified":"2025-01-20T14:36:28","modified_gmt":"2025-01-20T11:36:28","slug":"uks-carbon-border-adjustment-mechanism-cbam-what-businesses-need-to-know","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/uks-carbon-border-adjustment-mechanism-cbam-what-businesses-need-to-know\/","title":{"rendered":"Mecanismo brit\u00e1nico de ajuste de las emisiones de carbono en frontera (CBAM): Lo que las empresas deben saber"},"content":{"rendered":"<p>En <a href=\"https:\/\/www.gov.uk\/government\/consultations\/addressing-carbon-leakage-risk-to-support-decarbonisation\/outcome\/factsheet-uk-carbon-border-adjustment-mechanism\"><strong>Mecanismo de Ajuste de las Emisiones de Carbono en la Frontera (CBAM) del Reino Unido<\/strong><\/a>que entrar\u00e1 en vigor el <strong>1 de enero de 2027<\/strong>marca un hito en la pol\u00edtica clim\u00e1tica mundial. Dise\u00f1ada para combatir las fugas de carbono e igualar las condiciones entre productores nacionales y extranjeros, la CBAM introduce un precio del carbono sobre los bienes importados de sectores espec\u00edficos de altas emisiones. Descubra a continuaci\u00f3n los aspectos m\u00e1s cr\u00edticos de la CBAM y los pasos que las empresas y los gestores ESG deben dar para prepararse.<\/p>\n<h4><strong>\u00bfQu\u00e9 es la CBAM y por qu\u00e9 es importante?<\/strong><\/h4>\n<ol>\n<li><strong>Un cambio global en la pol\u00edtica clim\u00e1tica<\/strong><br \/>\nLa CBAM refleja una tendencia creciente entre las naciones, incluida la UE, a extender la acci\u00f3n clim\u00e1tica nacional a los bienes importados. Esto garantiza que los esfuerzos de descarbonizaci\u00f3n reduzcan las emisiones globales en lugar de desplazar la producci\u00f3n intensiva en carbono a otros pa\u00edses.<\/li>\n<li><strong>\u00c1mbito de aplicaci\u00f3n de la CBAM<\/strong><br \/>\nLa CBAM brit\u00e1nica se aplicar\u00e1 inicialmente a las importaciones procedentes del <strong>sectores del aluminio, cemento, fertilizantes, hidr\u00f3geno, hierro y acero<\/strong>. Estos sectores presentan un alto riesgo de fuga de carbono y representan una parte importante de las emisiones mundiales. Cabe destacar que, a diferencia de la CBAM de la UE, el mecanismo del Reino Unido no cubre las importaciones de electricidad y exime a la <strong>sectores del vidrio y la cer\u00e1mica<\/strong> hasta que se resuelvan otros problemas de aplicaci\u00f3n.<\/li>\n<li><strong>C\u00f3mo funciona el CBAM<\/strong><br \/>\nLa CBAM brit\u00e1nica funciona como una tasa, calculada en funci\u00f3n de las emisiones generadas durante la producci\u00f3n de los bienes importados. Los importadores pagar\u00e1n una tasa trimestral, que reflejar\u00e1 las <a href=\"https:\/\/www.gov.uk\/government\/publications\/participating-in-the-uk-ets\/participating-in-the-uk-ets\"><strong>R\u00e9gimen de Comercio de Derechos de Emisi\u00f3n del Reino Unido (UK ETS)<\/strong><\/a> precio del carbono, ajustado en funci\u00f3n de los derechos de emisi\u00f3n gratuitos y los grav\u00e1menes sobre el carbono en el pa\u00eds de origen. La verificaci\u00f3n de las emisiones reales o por defecto es obligatoria, lo que a\u00f1ade complejidad para los importadores.<\/li>\n<\/ol>\n<p><strong>\u00bfQu\u00e9 deben saber las empresas?<\/strong><\/p>\n<p>Las empresas que importan productos de los sectores cubiertos deben evaluar los perfiles de emisiones de sus cadenas de suministro. El mecanismo se aplica a <strong>emisiones directas<\/strong>, <strong>emisiones indirectas<\/strong>y las emisiones de <strong>productos precursores<\/strong> contenidas en las importaciones.<\/p>\n<p>Los peque\u00f1os importadores est\u00e1n exentos si importan <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en#:~:text=The%20CBAM%20will%20initially%20apply,%2C%20fertilisers%2C%20electricity%20and%20hydrogen.\"><strong>Productos aptos para la CBAM<\/strong><\/a> vale menos que <strong>\u00a350,000<\/strong> en un periodo m\u00f3vil de 12 meses. Este umbral reduce significativamente la carga administrativa para las PYME, al tiempo que mantiene 99% de emisiones importadas dentro del \u00e1mbito de aplicaci\u00f3n.<\/p>\n<ul>\n<li><strong>Requisitos de conformidad<\/strong><br \/>\nLos importadores deber\u00e1n:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Reg\u00edstrese en<\/strong> como entidad responsable ante HMRC.<\/li>\n<li><strong>Medir y verificar<\/strong> la huella de carbono de los productos importados.<\/li>\n<li>Presentaci\u00f3n anual (2027) y trimestral (2028 en adelante) <strong>Declaraciones fiscales CBAM<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Las empresas que comercian tanto con la UE como con el Reino Unido deben sortear las diferencias en la aplicaci\u00f3n de la CBAM. El r\u00e9gimen de la UE se basa en los certificados CBAM, mientras que el mecanismo del Reino Unido funciona como una exacci\u00f3n directa.<\/p>\n<p><strong>Acciones para gestores y ejecutivos ESG<\/strong><\/p>\n<ul>\n<li>Los directores y ejecutivos de sostenibilidad (ESG) deben evaluar sus cadenas de suministro, comprometerse con las partes interesadas, reforzar los informes ESG, optimizar las operaciones y prepararse para el cumplimiento.<\/li>\n<li>Para ello, deben identificar las mercanc\u00edas importadas que entran en el \u00e1mbito de aplicaci\u00f3n de la CBAM y determinar sus perfiles de emisiones, al tiempo que colaboran con los proveedores para calcular las emisiones directas, indirectas y de precursores.<\/li>\n<li>Compromiso con el Gobierno brit\u00e1nico <strong>Grupo de trabajo del sector CBAM<\/strong> para dar forma a la pol\u00edtica y mantenerse informados es muy importante, como el compromiso con los proveedores y socios para alinearse con los datos y precios de las emisiones.<\/li>\n<li>Los ejecutivos de ESG deben aplicar <strong>sistemas de seguimiento de emisiones<\/strong> para garantizar el cumplimiento de los requisitos de verificaci\u00f3n CBAM y alinear sus estrategias ESG, destacando los esfuerzos para minimizar los pasivos de carbono.<\/li>\n<li>Considerar la posibilidad de abastecerse de proveedores con bajas emisiones o de productores nacionales para reducir la exposici\u00f3n a la CBAM. Formar a los equipos sobre la normativa CBAM y los requisitos de cumplimiento y desarrollar sistemas internos para calcular y verificar las emisiones y presentar declaraciones fiscales precisas a. <a href=\"https:\/\/www.gov.uk\/government\/organisations\/hm-revenue-customs\">HMRC<\/a>.<\/li>\n<\/ul>\n<p><strong>\u00bfPor qu\u00e9 actuar ahora?<\/strong><\/p>\n<p>El CBAM representa un cambio significativo en la forma de contabilizar las emisiones de carbono en el comercio mundial. Las empresas que act\u00faen con prontitud para comprender estos cambios y adaptarse a ellos obtendr\u00e1n una ventaja competitiva. Las medidas proactivas para evaluar y reducir los pasivos de carbono no s\u00f3lo garantizan el cumplimiento, sino que tambi\u00e9n mejoran las credenciales de sostenibilidad, apoyando objetivos ESG m\u00e1s amplios.<\/p>\n<p>Al integrar hoy las consideraciones CBAM en la estrategia y las operaciones, las empresas pueden posicionarse como l\u00edderes en la transici\u00f3n hacia una econom\u00eda baja en carbono.<\/p>\n<p>La CBAM no es s\u00f3lo un impuesto: es un catalizador de la innovaci\u00f3n y una llamada a la acci\u00f3n para que las empresas se alineen con el impulso mundial a favor de la sostenibilidad.<\/p>\n<p>No pierda la oportunidad de asistir a nuestro pr\u00f3ximo <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-cohort1\/\"><strong>Europa - Asia | Programa para Profesionales Certificados en Sostenibilidad (ESG), Edici\u00f3n Avanzada 2025<\/strong><\/a>los d\u00edas 22, 23 y 26 de mayo, para garantizar el cumplimiento, mejorar las pr\u00e1cticas de sostenibilidad y aprovechar las oportunidades que ofrece el cambiante panorama normativo.<\/p>","protected":false},"excerpt":{"rendered":"<p>The UK\u2019s Carbon Border Adjustment Mechanism (CBAM), set to take effect on 1 January 2027, marks a pivotal development in global climate policy. Designed to combat carbon leakage and level the playing field between domestic and foreign producers, CBAM introduces a carbon price on imported goods from specific high-emission sectors. Find out below the most [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":11460,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,33,34,35,1283,1286,1414,1477,1594,1833,1834,1835],"tags":[690,987,1088,1411,1435,1473,1836,1837,1838],"class_list":["post-11459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-net-zero","category-esg-investment","category-cabm","category-uk","category-united-kingdom","tag-uk","tag-cbam","tag-esg-managers-of-fortune-500-firms","tag-europe","tag-c-suite-esg-training-focused-on-europe","tag-europe-certified-sustainability-esg-practitioner-program","tag-carbon-border-adjustment-mechanism","tag-emissions-tracking-systems","tag-uks-carbon-border-adjustment-mechanism-cbam"],"acf":[],"yoast_head":"<!-- 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