{"id":12382,"date":"2025-05-23T12:48:15","date_gmt":"2025-05-23T09:48:15","guid":{"rendered":"https:\/\/cse-net.org\/?p=12382"},"modified":"2025-05-23T12:48:15","modified_gmt":"2025-05-23T09:48:15","slug":"when-is-the-right-time-to-conduct-double-materiality","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/when-is-the-right-time-to-conduct-double-materiality\/","title":{"rendered":"\u00bfCu\u00e1ndo es el momento adecuado para llevar a cabo la doble materialidad?"},"content":{"rendered":"<h3><strong>Por qu\u00e9 el momento es decisivo para la doble materialidad<\/strong><\/h3>\n<p>La doble materialidad se ha convertido en un elemento vital de la sostenibilidad y la estrategia ESG en la UE. Examina tanto la forma en que las cuestiones medioambientales y sociales afectan a una empresa como la forma en que la empresa repercute en la sociedad y el medio ambiente. Este enfoque, arraigado en la Directiva sobre Informes de Sostenibilidad Corporativa (CSRD), va m\u00e1s all\u00e1 del riesgo financiero. Seg\u00fan <a href=\"https:\/\/www.techtarget.com\/whatis\/definition\/double-materiality\">TechTarget<\/a>La doble materialidad proporciona una visi\u00f3n m\u00e1s completa de la creaci\u00f3n de valor en el panorama ASG.<\/p>\n<p>Con la entrada en vigor de las DRSC, la cuesti\u00f3n que se plantean las empresas ya no es si deben realizar una doble evaluaci\u00f3n de la importancia relativa, sino cu\u00e1ndo.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>El reloj reglamentario sigue corriendo<\/strong><\/h3>\n<p>Las DRSC obligan a las grandes empresas con sede en la UE, as\u00ed como a las filiales de empresas de fuera de la UE con operaciones significativas en Europa, a cumplirlas a partir de 2025 utilizando datos de 2024. Esto ha convertido la doble evaluaci\u00f3n de la materialidad no solo en una buena pr\u00e1ctica, sino en un requisito legal.<\/p>\n<p>Como se\u00f1ala el <a href=\"https:\/\/commission.europa.eu\/news\/steering-eu-towards-greater-sustainable-competitiveness-2025-01-29_en\">Comisi\u00f3n Europea<\/a>La competitividad sostenible depende de c\u00f3mo integren las empresas las dimensiones medioambiental y social en sus estrategias. Si se retrasa la evaluaci\u00f3n, se corre el riesgo de incumplir la normativa y de tener consecuencias para la reputaci\u00f3n de la empresa.<\/p>\n<p>Mientras tanto, <a href=\"https:\/\/www.bruegel.org\/policy-brief\/how-improve-european-unions-sustainable-finance-framework\">Bruegel<\/a> subraya que el marco de las finanzas sostenibles en la UE necesita una puesta a punto, especialmente en la forma en que se procesan y divulgan los datos ASG. Una doble evaluaci\u00f3n de la materialidad bien ejecutada contribuye a ello aportando transparencia, mejorando la rendici\u00f3n de cuentas y garantizando decisiones de inversi\u00f3n informadas.<\/p>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-12385\" src=\"https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-300x129.webp\" alt=\"\u00bfCu\u00e1ndo es el momento adecuado para llevar a cabo la doble materialidad?\" width=\"476\" height=\"205\" srcset=\"https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-300x129.webp 300w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-1024x440.webp 1024w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-768x330.webp 768w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-18x8.webp 18w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality.webp 1120w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/><\/p>\n<p><em>Fuente: Bruegel a partir de documentos de la Comisi\u00f3n Europea. Nota: SFDR = Sustainable Finance Disclosure Regulation; UCITS = Undertakings for Collective Investments in Transferable Securities; MiFID = Market In Financial Instruments Directive; AIFMD = Alternative Investment Fund Managers Directive; CSDDD = Corporate Sustainability Due Diligence Directive; CSRD = Corporate Sustainability Reporting Directive; ESRS = European Sustainability Reporting Standards.\u00a0<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<blockquote><p>\"La normativa avanza m\u00e1s r\u00e1pido que nunca. Empezar pronto significa no tener que ponerse al d\u00eda\", afirma Nikos Avlonas, fundador del Centro para la Sostenibilidad y la Excelencia (CSE).<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h3><strong>Momentos estrat\u00e9gicos para lanzar una doble evaluaci\u00f3n de la materialidad<\/strong><\/h3>\n<p>Saber cu\u00e1l es el momento adecuado es crucial. Lo ideal es que las empresas integren la doble materialidad durante:<\/p>\n<ul>\n<li>Ciclos anuales de informaci\u00f3n.<\/li>\n<li>Revisi\u00f3n de estrategias o fijaci\u00f3n de objetivos.<\/li>\n<li>Fusiones, adquisiciones o ampliaciones.<\/li>\n<li>Desarrollo de productos con implicaciones ESG.<\/li>\n<li>Procesos de participaci\u00f3n de las partes interesadas.<\/li>\n<\/ul>\n<p>Estas ventanas permiten a las empresas alinear los conocimientos ASG con objetivos operativos y estrat\u00e9gicos m\u00e1s amplios. Bruegel subraya la necesidad de coherencia normativa y mayor fiabilidad de los datos en el entorno ESG de la UE, retos que los primeros en adoptar la doble materialidad pueden abordar de forma proactiva.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Por qu\u00e9 merece la pena la adopci\u00f3n temprana<\/strong><\/h3>\n<p>Actuar a tiempo ofrece ventajas estrat\u00e9gicas y competitivas:<\/p>\n<ul>\n<li>Identifique los riesgos ASG antes de que se agraven.<\/li>\n<li>Mejorar los sistemas internos y la calidad de los informes.<\/li>\n<li>Generar confianza entre los inversores y las partes interesadas.<\/li>\n<li>Reforzar la resistencia de las empresas a largo plazo.<\/li>\n<\/ul>\n<p>Seg\u00fan <a href=\"https:\/\/www.esgdive.com\/news\/esg-outlook-ai-climate-alliances-2025\/738852\/\">Inmersi\u00f3n en ESG<\/a>Los primeros en adoptar la doble materialidad muestran unos resultados m\u00e1s s\u00f3lidos en materia de ASG, una mejor alineaci\u00f3n con los inversores y una mayor innovaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Ejemplo real: El viaje de la doble materialidad de ION<\/strong><\/h3>\n<p>Un ejemplo convincente de actuaci\u00f3n oportuna es el caso de ION, el emblem\u00e1tico fabricante griego de chocolate. Desde hace m\u00e1s de 85 a\u00f1os, ION es sin\u00f3nimo de chocolate. Generaciones enteras han asociado la marca a la alegr\u00eda y el placer. Sin embargo, ION tambi\u00e9n reconoci\u00f3 la necesidad de hacer evolucionar su negocio de forma responsable en consonancia con las expectativas mundiales de sostenibilidad.<\/p>\n<p>Con el apoyo del CSE, el ION llev\u00f3 a cabo un completo <a href=\"https:\/\/cse-net.org\/es\/case_studies\/evaluacion-de-la-doble-materialidad-objetivos-de-sostenibilidad\/\">doble evaluaci\u00f3n de la materialidad<\/a> para ajustarse a los requisitos del CSRD y el ESRS. El proceso ayud\u00f3 a ION a evaluar el impacto del cambio clim\u00e1tico en las cadenas de suministro de cacao, valorar el uso de energ\u00eda en la producci\u00f3n y comprender las expectativas de la comunidad.<\/p>\n<p>La actuaci\u00f3n temprana de ION situ\u00f3 a la empresa por delante de sus competidores y reforz\u00f3 su credibilidad como marca de legado comprometida con las generaciones futuras. Su evaluaci\u00f3n sirvi\u00f3 de base para establecer objetivos de sostenibilidad mensurables y acordes con los valores de las partes interesadas.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u00bfQu\u00e9 pasa si esperas?<\/strong><\/h4>\n<p>Retrasar su evaluaci\u00f3n podr\u00eda tener graves inconvenientes:<\/p>\n<ul>\n<li>Aportaciones incompletas o apresuradas de las partes interesadas.<\/li>\n<li>Incoherencias en los datos.<\/li>\n<li>Desajuste con el CSRD y el ESRS.<\/li>\n<li>Sanciones y da\u00f1os a la reputaci\u00f3n.<\/li>\n<\/ul>\n<p>En <a href=\"https:\/\/www.bruegel.org\/first-glance\/streamlining-or-hollowing-out-implications-omnibus-package-sustainable-finance\">An\u00e1lisis del Paquete Bruegel Omnibus<\/a> subraya el riesgo de debilitar los marcos ASG cuando las organizaciones pasan por alto las evaluaciones oportunas.<\/p>\n<p>Las partes interesadas esperan ahora transparencia y rigor. El incumplimiento no solo afecta al cumplimiento, sino tambi\u00e9n a la credibilidad de la marca.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Formaci\u00f3n que ayuda: Programa para profesionales certificados en sostenibilidad (ESG) del CSE<\/strong><\/h3>\n<p>Si su equipo carece de experiencia en ESG, el apoyo es crucial. En <strong>Programa para Profesionales Certificados en Sostenibilidad (ESG) Edici\u00f3n Avanzada 2025 <\/strong>ofrece orientaciones pr\u00e1cticas sobre la realizaci\u00f3n de evaluaciones de doble materialidad, la alineaci\u00f3n con el CSRD y la aplicaci\u00f3n del ESRS.<\/p>\n<p>\ud83d\udd17<strong> <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-cohort1\/\">Participe en el curso aqu\u00ed<\/a><\/strong><\/p>\n<p>Este programa de entrenamiento de alto impacto ofrece:<\/p>\n<ul>\n<li>Herramientas y marcos pr\u00e1cticos de doble materialidad.<\/li>\n<li>Estudios de casos reales y perspectivas normativas.<\/li>\n<li>Gu\u00eda paso a paso para integrar la ASG en las estrategias b\u00e1sicas.<\/li>\n<\/ul>\n<p>Como aparece en <a href=\"https:\/\/events.reutersevents.com\/sustainable-business\/sustainability-reporting-europe\/agenda\">Reuters Eventos 2025<\/a>Los principales expertos subrayan que la educaci\u00f3n y la formaci\u00f3n ser\u00e1n los motores clave del cumplimiento y la innovaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Puntos principales de acci\u00f3n<\/strong><\/h3>\n<p>Para tener \u00e9xito en el panorama actual de la ESG:<\/p>\n<ol>\n<li>Utilice la planificaci\u00f3n anual o las auditor\u00edas como trampol\u00edn para duplicar la materialidad.<\/li>\n<li>Act\u00fae pronto para evitar incumplimientos e informes precipitados.<\/li>\n<li>Utilizar los comentarios de las partes interesadas para impulsar una alineaci\u00f3n ESG significativa.<\/li>\n<li>Perfeccione a su equipo mediante una formaci\u00f3n cre\u00edble como el curso CSE Europe.<\/li>\n<\/ol>\n<p>El mejor momento para realizar una doble evaluaci\u00f3n de materialidad es ahora. Con el CSRD ya en marcha y las expectativas en aumento, una acci\u00f3n temprana genera confianza, revela nuevas oportunidades y garantiza el cumplimiento.<\/p>\n<p>Al inscribirse en el <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-cohort1\/\">CSE Europe Curso de sostenibilidad y ESG<\/a>Los profesionales del sector obtienen herramientas y conocimientos especializados, as\u00ed como una ventaja certificada. No espere a que aumente la presi\u00f3n: d\u00e9 hoy el primer paso hacia la resiliencia y el valor sostenible.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Why Timing Is Critical for Double Materiality Double materiality has become a vital element of sustainability and ESG strategy in the EU. It examines both how environmental and social issues affect a company and how the company impacts society and the environment. This approach, rooted in the Corporate Sustainability Reporting Directive (CSRD), goes beyond financial [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1904,28,33,34,35,1283,1286,1414,1574,1594,1843,1844],"tags":[161,1060,1236,2071,2072],"class_list":["post-12382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-usa","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-esg-investment","category-green-skils","category-green-skills","tag-corporate-responsibility","tag-esg-investing","tag-sustainability-jobs","tag-market-trends","tag-value-investing"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>When Is the Right Time to Conduct Double Materiality?<\/title>\n<meta name=\"description\" content=\"Learn when to implement double materiality for maximum impact and compliance. 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