{"id":13811,"date":"2025-09-04T13:55:13","date_gmt":"2025-09-04T10:55:13","guid":{"rendered":"https:\/\/cse-net.org\/?p=13811"},"modified":"2025-09-04T13:55:13","modified_gmt":"2025-09-04T10:55:13","slug":"third-party-assurance-under-sb-253","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/third-party-assurance-under-sb-253\/","title":{"rendered":"Aseguramiento de terceros en virtud de la ley SB 253: Lo que las empresas deben saber ahora"},"content":{"rendered":"<p data-start=\"144\" data-end=\"463\">California <strong data-start=\"157\" data-end=\"185\">Proyecto de ley 253 del Senado (SB 253)<\/strong> - la <strong data-start=\"192\" data-end=\"237\">Ley de responsabilidad clim\u00e1tica de los datos empresariales<\/strong> - marca un cambio fundamental en la informaci\u00f3n corporativa sobre el clima. Por primera vez, las grandes empresas p\u00fablicas y privadas que operan en California estar\u00e1n obligadas a revelar sus emisiones de gases de efecto invernadero en todo el Estado. <strong data-start=\"440\" data-end=\"462\">\u00c1mbitos 1, 2 y 3<\/strong>.<\/p>\n<p data-start=\"465\" data-end=\"685\">Pero, \u00bfel verdadero cambio? <strong data-start=\"492\" data-end=\"560\">Estas declaraciones deben ser verificadas por terceros independientes.<\/strong> Este requisito eleva los datos sobre emisiones al nivel de los informes financieros: auditables, fiables y legalmente responsables.<\/p>\n<p data-start=\"687\" data-end=\"819\">Esto es lo que las empresas deben saber ahora sobre la <strong data-start=\"736\" data-end=\"769\">mandato de garant\u00eda a terceros<\/strong> en virtud del SB 253 - y c\u00f3mo adelantarse a la curva.<\/p>\n<p data-start=\"687\" data-end=\"819\">\n<h2 data-start=\"826\" data-end=\"878\"><strong data-start=\"829\" data-end=\"878\">Por qu\u00e9 el SB 253 exige algo m\u00e1s que divulgaci\u00f3n<\/strong><\/h2>\n<p data-start=\"880\" data-end=\"1133\">El proyecto de ley SB 253 no se limita a publicar cifras, sino que trata de hacer que esas cifras se publiquen. <strong data-start=\"957\" data-end=\"972\">de confianza<\/strong>. Seg\u00fan <a class=\"decorated-link cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"987\" data-end=\"1022\">Soluciones UL<\/a>, la garant\u00eda transforma los informes de emisiones de estimaciones internas en <strong data-start=\"1092\" data-end=\"1132\">informaci\u00f3n cre\u00edble y apta para inversores<\/strong>.<\/p>\n<p data-start=\"880\" data-end=\"1133\">\n<h3 data-start=\"1135\" data-end=\"1173\">Por qu\u00e9 es importante la garant\u00eda de terceros:<\/h3>\n<ul data-start=\"1174\" data-end=\"1433\">\n<li data-start=\"1174\" data-end=\"1231\">\n<p data-start=\"1176\" data-end=\"1231\"><strong data-start=\"1179\" data-end=\"1204\">Evita el lavado verde<\/strong> garantizando la exactitud de los datos.<\/p>\n<\/li>\n<li data-start=\"1232\" data-end=\"1295\">\n<p data-start=\"1234\" data-end=\"1295\"><strong data-start=\"1237\" data-end=\"1277\">Fomenta la confianza de los reguladores y los inversores<\/strong> en los informes ESG.<\/p>\n<\/li>\n<li data-start=\"1296\" data-end=\"1367\">\n<p data-start=\"1298\" data-end=\"1367\"><strong data-start=\"1301\" data-end=\"1323\">Reduce el riesgo jur\u00eddico<\/strong> vinculadas a afirmaciones falsas o enga\u00f1osas sobre el clima.<\/p>\n<\/li>\n<li data-start=\"1368\" data-end=\"1433\">\n<p data-start=\"1370\" data-end=\"1433\"><strong data-start=\"1373\" data-end=\"1409\">Impulsa mejores decisiones internas<\/strong> basada en datos verificados.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-start=\"1435\" data-end=\"1562\">\n<p data-start=\"1437\" data-end=\"1562\">Resumiendo: <strong data-start=\"1447\" data-end=\"1498\">la garant\u00eda de terceros es el motor de la credibilidad<\/strong> detr\u00e1s del SB 253. Sin ella, las revelaciones no son m\u00e1s que promesas vac\u00edas.<\/p>\n<p data-start=\"1437\" data-end=\"1562\">\n<\/blockquote>\n<h2 data-start=\"1569\" data-end=\"1632\"><strong data-start=\"1572\" data-end=\"1632\">Calendario de la garant\u00eda SB 253: Fechas clave y requisitos<\/strong><\/h2>\n<p data-start=\"1634\" data-end=\"1756\">El SB 253 introduce un <strong data-start=\"1654\" data-end=\"1679\">aplicaci\u00f3n por fases<\/strong> para dar tiempo a las empresas a adaptarse a unas normas de garant\u00eda cada vez m\u00e1s estrictas.<\/p>\n<h3 data-start=\"1758\" data-end=\"1786\">Un vistazo a la cronolog\u00eda:<\/h3>\n<ul data-start=\"1788\" data-end=\"2186\">\n<li data-start=\"1788\" data-end=\"1901\">\n<p data-start=\"1790\" data-end=\"1800\"><strong data-start=\"1790\" data-end=\"1798\">2026<\/strong><\/p>\n<ul data-start=\"1803\" data-end=\"1901\">\n<li data-start=\"1803\" data-end=\"1849\">\n<p data-start=\"1805\" data-end=\"1849\"><strong data-start=\"1805\" data-end=\"1830\">Emisiones de alcance 1 y 2<\/strong> comienzan los informes<\/p>\n<\/li>\n<li data-start=\"1852\" data-end=\"1901\">\n<p data-start=\"1854\" data-end=\"1901\">Requiere <strong data-start=\"1863\" data-end=\"1884\">garant\u00eda limitada<\/strong> por un tercero<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1903\" data-end=\"2077\">\n<p data-start=\"1905\" data-end=\"1915\"><strong data-start=\"1905\" data-end=\"1913\">2027<\/strong><\/p>\n<ul data-start=\"1918\" data-end=\"2077\">\n<li data-start=\"1918\" data-end=\"1960\">\n<p data-start=\"1920\" data-end=\"1960\"><strong data-start=\"1920\" data-end=\"1941\">Emisiones de alcance 3<\/strong> comienzan los informes<\/p>\n<\/li>\n<li data-start=\"1963\" data-end=\"2039\">\n<p data-start=\"1965\" data-end=\"2039\">Incluye emisiones indirectas de proveedores, log\u00edstica, uso de productos, etc.<\/p>\n<\/li>\n<li data-start=\"2042\" data-end=\"2077\">\n<p data-start=\"2044\" data-end=\"2077\">Todav\u00eda bajo <strong data-start=\"2056\" data-end=\"2077\">garant\u00eda limitada<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"2079\" data-end=\"2186\">\n<p data-start=\"2081\" data-end=\"2091\"><strong data-start=\"2081\" data-end=\"2089\">2030<\/strong><\/p>\n<ul data-start=\"2094\" data-end=\"2186\">\n<li data-start=\"2094\" data-end=\"2141\">\n<p data-start=\"2096\" data-end=\"2141\">Todos los \u00e1mbitos se mueven a <strong data-start=\"2115\" data-end=\"2139\">garant\u00eda razonable<\/strong><\/p>\n<\/li>\n<li data-start=\"2144\" data-end=\"2186\">\n<p data-start=\"2146\" data-end=\"2186\">Comparable en rigor a una auditor\u00eda financiera<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"2146\" data-end=\"2186\">\n<p data-start=\"2146\" data-end=\"2186\"><em data-start=\"2193\" data-end=\"2212\">Garant\u00eda limitada<\/em> ofrece una confianza moderada en la exactitud de los datos. <em data-start=\"2262\" data-end=\"2284\">Garant\u00eda razonable<\/em> proporciona un alto nivel de confianza y exige mucha m\u00e1s documentaci\u00f3n, controles y la participaci\u00f3n del auditor.<\/p>\n<p data-start=\"2146\" data-end=\"2186\">\n<h2 data-start=\"2410\" data-end=\"2476\"><strong data-start=\"2413\" data-end=\"2476\">C\u00f3mo pueden prepararse las empresas para los requisitos de garant\u00eda del SB 253<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<h3 data-start=\"2478\" data-end=\"2531\">Paso 1: Crear sistemas fiables de datos de emisiones<\/h3>\n<p data-start=\"2532\" data-end=\"2662\">Las empresas deben invertir en <strong data-start=\"2557\" data-end=\"2591\">s\u00f3lidos sistemas de gesti\u00f3n de datos<\/strong> para hacer un seguimiento del uso de la energ\u00eda, las emisiones de los proveedores, el transporte, etc.<\/p>\n<h3 data-start=\"2664\" data-end=\"2712\">Paso 2: Involucrar a los proveedores de seguros desde el principio<\/h3>\n<p data-start=\"2713\" data-end=\"2882\">Los expertos advierten <strong data-start=\"2730\" data-end=\"2773\">el mercado de seguros estar\u00e1 bajo presi\u00f3n<\/strong> a medida que aumente la demanda a partir de 2026. Asegure sus socios terceros con antelaci\u00f3n para evitar apuros de \u00faltima hora.<\/p>\n<h3 data-start=\"2884\" data-end=\"2927\">Paso 3: Centrarse en la complejidad del \u00c1mbito 3<\/h3>\n<p data-start=\"2928\" data-end=\"3118\">Las emisiones de alcance 3 son las <strong data-start=\"2954\" data-end=\"2994\">m\u00e1s dif\u00edciles de medir y verificar<\/strong> - Sin embargo, a menudo representan la mayor parte de la huella de carbono de una empresa. No espere hasta 2027 para empezar a abordar este problema.<\/p>\n<h2 data-start=\"3125\" data-end=\"3185\"><\/h2>\n<h2 data-start=\"3125\" data-end=\"3185\"><strong data-start=\"3128\" data-end=\"3185\">La \"brecha de garant\u00eda\": por qu\u00e9 es un riesgo competitivo<\/strong><\/h2>\n<p data-start=\"3187\" data-end=\"3273\">Muchas organizaciones siguen tratando los datos ESG como secundarios u opcionales. El SB 253 cambia esta situaci\u00f3n.<\/p>\n<p data-start=\"3275\" data-end=\"3429\">Las declaraciones de emisiones pronto ser\u00e1n <strong data-start=\"3310\" data-end=\"3333\">jur\u00eddicamente exigible<\/strong>, <strong data-start=\"3335\" data-end=\"3358\">verificado externamente<\/strong>y <strong data-start=\"3364\" data-end=\"3388\">examinado p\u00fablicamente<\/strong>. Tratarlos casualmente ahora puede conducir a:<\/p>\n<ul data-start=\"3430\" data-end=\"3514\">\n<li data-start=\"3430\" data-end=\"3458\">\n<p data-start=\"3432\" data-end=\"3458\"><strong data-start=\"3435\" data-end=\"3458\">Incumplimientos<\/strong><\/p>\n<\/li>\n<li data-start=\"3459\" data-end=\"3485\">\n<p data-start=\"3461\" data-end=\"3485\"><strong data-start=\"3464\" data-end=\"3485\">Desconfianza de los inversores<\/strong><\/p>\n<\/li>\n<li data-start=\"3486\" data-end=\"3514\">\n<p data-start=\"3488\" data-end=\"3514\"><strong data-start=\"3491\" data-end=\"3514\">Da\u00f1os a la reputaci\u00f3n<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3516\" data-end=\"3575\">Mientras tanto, las empresas que se preparan pronto tienen m\u00e1s probabilidades de hacerlo:<\/p>\n<ul data-start=\"3576\" data-end=\"3640\">\n<li data-start=\"3576\" data-end=\"3601\">\n<p data-start=\"3578\" data-end=\"3601\">Ganarse la confianza de los inversores<\/p>\n<\/li>\n<li data-start=\"3602\" data-end=\"3617\">\n<p data-start=\"3604\" data-end=\"3617\">Asegurar el talento<\/p>\n<\/li>\n<li data-start=\"3618\" data-end=\"3640\">\n<p data-start=\"3620\" data-end=\"3640\">Liderar la clasificaci\u00f3n ESG<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3647\" data-end=\"3702\"><\/h2>\n<h2 data-start=\"3647\" data-end=\"3702\"><strong data-start=\"3650\" data-end=\"3702\">Habilidades esenciales para navegar por la garant\u00eda SB 253<\/strong><\/h2>\n<p data-start=\"3704\" data-end=\"3857\">El auge de la garant\u00eda por terceros tambi\u00e9n est\u00e1 creando <strong data-start=\"3755\" data-end=\"3776\">un aumento de la demanda<\/strong> para profesionales capaces de tender puentes entre el cumplimiento de la normativa, los datos y la estrategia.<\/p>\n<h3 data-start=\"3859\" data-end=\"3885\">Cualificaciones muy demandadas:<\/h3>\n<ul data-start=\"3886\" data-end=\"4121\">\n<li data-start=\"3886\" data-end=\"3925\">\n<p data-start=\"3888\" data-end=\"3925\">Contabilidad del carbono (\u00c1mbitos 1, 2, 3)<\/p>\n<\/li>\n<li data-start=\"3926\" data-end=\"4001\">\n<p data-start=\"3928\" data-end=\"4001\">Conocimiento de marcos como <strong data-start=\"3964\" data-end=\"3971\">GRI<\/strong>, <strong data-start=\"3973\" data-end=\"3981\">SASB<\/strong>, <strong data-start=\"3983\" data-end=\"3991\">TCFD<\/strong>, <strong data-start=\"3993\" data-end=\"4001\">CSRD<\/strong><\/p>\n<\/li>\n<li data-start=\"3926\" data-end=\"4001\">\n<p data-start=\"3928\" data-end=\"4001\">Gesti\u00f3n e integridad de los datos ESG<\/p>\n<\/li>\n<li data-start=\"4039\" data-end=\"4078\">\n<p data-start=\"4041\" data-end=\"4078\">Trabajar con terceros verificadores<\/p>\n<\/li>\n<li data-start=\"4079\" data-end=\"4121\">\n<p data-start=\"4081\" data-end=\"4121\">Preparaci\u00f3n para auditor\u00edas y controles internos<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4123\" data-end=\"4255\">Las empresas que inviertan en capacidades internas -o que mejoren la cualificaci\u00f3n de sus equipos- estar\u00e1n mucho mejor equipadas para cumplir los requisitos del SB 253.<\/p>\n<h2 data-start=\"4262\" data-end=\"4337\"><\/h2>\n<h2 data-start=\"4262\" data-end=\"4337\"><strong data-start=\"4268\" data-end=\"4337\">Recurso patrocinado: Formaci\u00f3n sobre garant\u00eda de ESG para profesionales de EE.UU.<\/strong><\/h2>\n<p data-start=\"4339\" data-end=\"4468\">Para apoyar la preparaci\u00f3n del SB 253, el <strong data-start=\"4374\" data-end=\"4424\">Centro para la Sostenibilidad y la Excelencia (CSE)<\/strong> ofrece un programa de certificaci\u00f3n especializado:<\/p>\n<h3 data-start=\"4470\" data-end=\"4541\">Programa para Profesionales Certificados en Sostenibilidad - Edici\u00f3n Avanzada<\/h3>\n<ul data-start=\"4542\" data-end=\"4739\">\n<li data-start=\"4542\" data-end=\"4579\">\n<p data-start=\"4544\" data-end=\"4579\">Cubre en detalle los \u00c1mbitos 1, 2 y 3<\/p>\n<\/li>\n<li data-start=\"4580\" data-end=\"4624\">\n<p data-start=\"4582\" data-end=\"4624\">Ense\u00f1a marcos ESG y preparaci\u00f3n para auditor\u00edas<\/p>\n<\/li>\n<li data-start=\"4625\" data-end=\"4685\">\n<p data-start=\"4627\" data-end=\"4685\">Dirigido por expertos en sostenibilidad con m\u00e1s de 20 a\u00f1os de experiencia<\/p>\n<\/li>\n<li data-start=\"4686\" data-end=\"4739\">\n<p data-start=\"4688\" data-end=\"4739\">Incluye casos pr\u00e1cticos y herramientas del mundo real<\/p>\n<\/li>\n<\/ul>\n<blockquote data-start=\"4741\" data-end=\"4869\">\n<p data-start=\"4743\" data-end=\"4869\">\ud83d\udd52 <strong data-start=\"4746\" data-end=\"4778\">La venta flash finaliza el 10 de septiembre<\/strong><br data-start=\"4778\" data-end=\"4781\" \/>Utiliza el c\u00f3digo <strong data-start=\"4792\" data-end=\"4800\">FL25<\/strong> en la caja para obtener un descuento<br data-start=\"4834\" data-end=\"4837\" \/>\ud83d\udc49 <a class=\"decorated-link\" href=\"#\" rel=\"noopener\" data-start=\"4842\" data-end=\"4869\">Inscribirse en Eventbrite<\/a><\/p>\n<\/blockquote>\n<blockquote data-start=\"4871\" data-end=\"4953\">\n<p data-start=\"4873\" data-end=\"4953\">\n<\/blockquote>\n<h2 data-start=\"4960\" data-end=\"5023\"><strong data-start=\"4963\" data-end=\"5023\">Conclusi\u00f3n final: Empezar pronto, cumplir, generar confianza<\/strong><\/h2>\n<p data-start=\"5025\" data-end=\"5140\"><strong data-start=\"5025\" data-end=\"5072\">El proyecto de ley 253 eleva el list\u00f3n de la informaci\u00f3n sobre el clima<\/strong> - y la garant\u00eda de terceros es lo que da peso a esas revelaciones.<\/p>\n<p data-start=\"5142\" data-end=\"5307\">Las empresas que empiecen ahora a crear sistemas preparados para el aseguramiento no s\u00f3lo cumplir\u00e1n los plazos de conformidad, sino que tambi\u00e9n liderar\u00e1n el camino de la transparencia y la responsabilidad empresarial.<\/p>\n<p data-start=\"5309\" data-end=\"5509\">Si su equipo sigue tratando los datos de emisiones como opcionales, es hora de subir de nivel. El tiempo corre hacia 2026 y la garant\u00eda de terceros ya no es un \"detalle\". Es <strong data-start=\"5488\" data-end=\"5509\">la nueva norma.<\/strong><\/p>\n<p data-start=\"5309\" data-end=\"5509\">\n<p data-start=\"5309\" data-end=\"5509\">","protected":false},"excerpt":{"rendered":"<p>California\u2019s Senate Bill 253 (SB 253) \u2014 the Climate Corporate Data Accountability Act \u2014 marks a pivotal shift in corporate climate reporting. For the first time, large public and private companies operating in California will be required to disclose their greenhouse gas emissions across Scopes 1, 2, and 3. But the real game-changer? These disclosures [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13812,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1286,1414,1574,1587,1594,1843,1844,28,33,34,35,1283],"tags":[2284,580,1167,1535,1713,1941],"class_list":["post-13811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-canada","category-esg-investment","category-green-skils","category-green-skills","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","tag-california-climate-disclosure","tag-esg-reporting","tag-scope-3-emissions","tag-sb-253","tag-sustainability-compliance","tag-u-s-companies"],"acf":[],"yoast_head":"<!-- This site is optimized with the 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