{"id":14049,"date":"2025-11-17T15:14:02","date_gmt":"2025-11-17T12:14:02","guid":{"rendered":"https:\/\/cse-net.org\/?p=14049"},"modified":"2025-11-20T15:45:35","modified_gmt":"2025-11-20T12:45:35","slug":"eu-sustainability-reporting-changes-2025","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/eu-sustainability-reporting-changes-2025\/","title":{"rendered":"Informes de sostenibilidad de la UE 2025: Qu\u00e9 cambia y c\u00f3mo prepararse"},"content":{"rendered":"<p>En 2025, <strong>informes de sostenibilidad en la Uni\u00f3n Europea<\/strong> est\u00e1 experimentando un cambio importante, impulsado por un esfuerzo coordinado para reducir la complejidad administrativa, preservando al mismo tiempo las salvaguardias esenciales. Tras la <a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251106IPR31296\/sustainability-reporting-and-due-diligence-meps-back-simplification-changes\">voto reciente<\/a> en el Parlamento Europeo, el panorama normativo de <strong>Divulgaci\u00f3n ESG<\/strong> va a cambiar significativamente, con un fuerte \u00e9nfasis en la proporcionalidad y el impacto espec\u00edfico.<\/p>\n<p>El 13 de noviembre de 2025, el Parlamento aprob\u00f3 un paquete de reformas que introduce:<\/p>\n<ul>\n<li>umbrales de notificaci\u00f3n m\u00e1s elevados,<\/li>\n<li>obligaciones de diligencia debida racionalizadas,<\/li>\n<li>y nuevas herramientas digitales dise\u00f1adas para facilitar el cumplimiento de la normativa, especialmente a los agentes m\u00e1s peque\u00f1os del mercado.<\/li>\n<\/ul>\n<p>Estas actualizaciones suponen una notable recalibraci\u00f3n del proceso de aplicaci\u00f3n de la Directiva sobre informes de sostenibilidad de las empresas (CSRD) y del marco m\u00e1s amplio de sostenibilidad de la UE.<\/p>\n<p>Seg\u00fan el planteamiento revisado, los informes de sostenibilidad s\u00f3lo se aplicar\u00e1n a las grandes empresas que empleen a m\u00e1s de 1.750 personas y generen m\u00e1s de 450 millones de euros de volumen de negocios anual. S\u00f3lo las empresas que alcancen estos umbrales estar\u00e1n sujetas a las normas de informaci\u00f3n de la Taxonom\u00eda de la UE. Las Normas Europeas para la Elaboraci\u00f3n de Informes de Sostenibilidad (NERS) se simplificar\u00e1n y requerir\u00e1n menos informaci\u00f3n cualitativa, mientras que las normas sectoriales pasar\u00e1n a ser voluntarias. Y lo que es m\u00e1s importante, las PYME estar\u00e1n protegidas frente a solicitudes de informaci\u00f3n excesivas, ya que los socios m\u00e1s grandes tendr\u00e1n prohibido pedir datos m\u00e1s all\u00e1 de lo que definen las normas voluntarias.<\/p>\n<p>Las obligaciones de diligencia debida tambi\u00e9n tendr\u00e1n un alcance m\u00e1s limitado. Ahora se aplicar\u00e1n \u00fanicamente a las empresas muy grandes de la UE y de fuera de la UE con m\u00e1s de 5.000 empleados y un volumen de negocios superior a 1.500 millones de euros, adoptando un enfoque basado en el riesgo y no en la recopilaci\u00f3n exhaustiva de informaci\u00f3n. Las empresas cubiertas por estas normas <em>ya no estar\u00e1n obligados a preparar planes de transici\u00f3n acordes con Par\u00eds<\/em>y la responsabilidad se trasladar\u00e1 principalmente al \u00e1mbito nacional.<\/p>\n<p>Para ayudar a las empresas, la Comisi\u00f3n Europea introducir\u00e1 un nuevo portal digital que proporcionar\u00e1 acceso gratuito a plantillas, directrices y todos los requisitos de la UE en materia de informes de sostenibilidad, complementando el Punto de Acceso \u00danico Europeo y reduciendo a\u00fan m\u00e1s los costes de cumplimiento.<\/p>\n<h4><strong>Fondo<\/strong><\/h4>\n<p>Ante el aplazamiento de la aplicaci\u00f3n de <a href=\"https:\/\/www.europarl.europa.eu\/news\/sk\/press-room\/20250331IPR27557\/sustainability-and-due-diligence-meps-agree-to-delay-application-of-new-rules\">requisitos de informaci\u00f3n sobre sostenibilidad y diligencia debida<\/a>La nueva propuesta pretende racionalizar estas obligaciones y aliviar la carga que supone su cumplimiento para las empresas. Estas normas revisadas forman parte de la <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en\">\u00d3mnibus I <\/a>paquete de simplificaci\u00f3n introducido por la Comisi\u00f3n Europea el 26 de febrero de 2025.<\/p>\n<h4><strong>Por qu\u00e9 son importantes estos cambios ESG<\/strong><\/h4>\n<p>Tanto si eres un profesional de ESG, un responsable de cumplimiento o un l\u00edder de sostenibilidad, los cambios de 2025 aportan ventajas estrat\u00e9gicas:<\/p>\n<ul>\n<li><strong>Divulgaci\u00f3n simplificada del ESRS<\/strong> racionalizar los informes internos.<\/li>\n<li><strong>Umbrales claros<\/strong>: Las grandes empresas saben por fin a qu\u00e9 atenerse.<\/li>\n<li><strong>Las PYME se benefician de una ayuda<\/strong> de las onerosas exigencias de los proveedores.<\/li>\n<li><strong>Diligencia debida basada en el riesgo<\/strong> concentra los esfuerzos donde m\u00e1s importan.<\/li>\n<li><strong>Mayor ventaja competitiva<\/strong> reorientando los esfuerzos de administraci\u00f3n hacia iniciativas estrat\u00e9gicas de ESG.<\/li>\n<li><strong>Gran demanda de profesionales formados en ESG<\/strong> capaz de interpretar la evoluci\u00f3n de las normas de la UE.<\/li>\n<\/ul>\n<p>Ponente de la\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/committees\/en\/juri\/home\/highlights\">Comisi\u00f3n de Asuntos Jur\u00eddicos<\/a>\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/meps\/en\/197405\/JORGEN_WARBORN\/home\">J\u00f6rgen Warborn (PPE, SE)<\/a>\u00a0ha declarado: \"La votaci\u00f3n de hoy demuestra que Europa puede ser sostenible y competitiva. Estamos simplificando las normas, recortando costes y dando a las empresas la claridad que necesitan para crecer, invertir y crear puestos de trabajo bien remunerados.\"<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Umbrales reglamentarios clave (en vigor en 2025)<\/strong><\/h4>\n<p>Las normas revisadas <strong>reducir el alcance<\/strong> de empresas obligadas a informar en virtud de la DSCR y a aplicar la diligencia debida:<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Requisito<\/strong><\/td>\n<td><strong>Umbral (2025 en adelante)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Informes del CSRD<\/td>\n<td>\u2265 1.750 empleados Y \u2265 450 millones de euros de facturaci\u00f3n<\/td>\n<\/tr>\n<tr>\n<td>Obligaci\u00f3n de diligencia debida<\/td>\n<td>\u2265 5.000 empleados Y \u2265 1.500 millones de euros de facturaci\u00f3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Nota<\/strong>: Estos umbrales se aplican a las empresas con sede en la UE y a las de fuera de la UE con operaciones sustanciales en la UE.<\/p>\n<h4><\/h4>\n<h4><strong>5 pasos para preparar su empresa<\/strong><\/h4>\n<ol>\n<li><strong> Revisar la elegibilidad de la empresa<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Llevar a cabo una <strong>evaluaci\u00f3n del umbral<\/strong> con los criterios de nuevos empleados y rotaci\u00f3n.<\/li>\n<li>Asignar plazos para la presentaci\u00f3n de informes <strong>Aplicaci\u00f3n progresiva de las DRSC<\/strong> (a partir de 2025-2028).<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Alineaci\u00f3n con la materialidad y el CSRD<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Identifique <strong>temas materiales de sostenibilidad<\/strong> utilizando la doble materialidad.<\/li>\n<li>Alinear los KPI con <strong>ESRS y taxonom\u00eda de la UE<\/strong> criterios.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Cambio hacia una diligencia debida basada en el riesgo<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Dar prioridad a <strong>sectores, zonas geogr\u00e1ficas y proveedores de alto riesgo<\/strong>.<\/li>\n<li>Documentar claramente los pasos de la diligencia debida para los auditores y las partes interesadas.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Utilice el portal digital ESG de la UE (pr\u00f3ximamente en 2025)<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Acceda a <strong>plantillas de informes<\/strong><\/li>\n<li>Obtenga orientaci\u00f3n de <strong>EFRAG y Comisi\u00f3n<\/strong><\/li>\n<li>Centralizar las actualizaciones sobre requisitos de informaci\u00f3n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong> Forme a su equipo ESG<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Aseg\u00farese de que su equipo comprende <strong>CSRD, ESRS, taxonom\u00eda de la UE<\/strong>y <strong>herramientas tecnol\u00f3gicas de informaci\u00f3n<\/strong>.<\/li>\n<li>Programas como la formaci\u00f3n ESG Practitioner del CSE ofrecen <strong>casos pr\u00e1cticos y ejercicios aplicados<\/strong>.<\/li>\n<\/ul>\n<h4><strong>4 errores que debe evitar<\/strong><\/h4>\n<ol>\n<li><strong>Asumiendo que \"m\u00e1s simple\" significa \"m\u00e1s f\u00e1cil\"<\/strong> - La normativa sigue exigiendo precisi\u00f3n.<\/li>\n<li><strong>Exceso de datos irrelevantes<\/strong> - C\u00e9ntrate en lo que es material seg\u00fan el ESRS.<\/li>\n<li><strong>Empezar tarde<\/strong> - Prepararse en 2025 puede ser demasiado tarde para informar en 2026.<\/li>\n<li><strong>Descuidar la formaci\u00f3n del equipo<\/strong> - Las funciones de ESG son cada vez m\u00e1s especializadas.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>C\u00f3mo se adaptan las empresas en la pr\u00e1ctica<\/strong><\/p>\n<ul>\n<li><strong>Fabricantes de autom\u00f3viles<\/strong> est\u00e1n digitalizando los flujos de datos ESG entre los proveedores mundiales.<\/li>\n<li><strong>Instituciones financieras<\/strong> est\u00e1n modificando las pantallas de inversi\u00f3n ESG para adaptarlas a las actualizaciones de la taxonom\u00eda.<\/li>\n<li><strong>Conglomerados minoristas<\/strong> est\u00e1n pasando de divulgaciones basadas en hojas de c\u00e1lculo a plataformas SaaS alineadas con las DRSC.<\/li>\n<li><strong>PYME<\/strong> est\u00e1n negociando obligaciones ASG m\u00e1s claras con los compradores corporativos.<\/li>\n<\/ul>\n<h4><strong>Preguntas frecuentes<\/strong><\/h4>\n<p><strong>\u00bfQu\u00e9 es el CSRD en t\u00e9rminos sencillos?<\/strong><\/p>\n<p>Es la normativa actualizada de la UE sobre informes de sostenibilidad que se aplica a las grandes empresas. Sustituye a la Directiva sobre informaci\u00f3n no financiera y exige informaci\u00f3n sobre <strong>resultados medioambientales, sociales y de gobernanza (ESG)<\/strong>.<\/p>\n<h4><strong>\u00bfTodas las empresas tienen que cumplir la normativa?<\/strong><\/h4>\n<p>No. El CSRD s\u00f3lo se aplica a las empresas que superan determinados umbrales. <strong>umbrales de tama\u00f1o e ingresos<\/strong>. En su mayor\u00eda, las PYME est\u00e1n exentas o s\u00f3lo afrontan obligaciones indirectas a trav\u00e9s de sus socios comerciales.<\/p>\n<h4><strong>\u00bfVale la pena formarse en ESG en 2025?<\/strong><\/h4>\n<p>Absolutamente. Con el aumento de la complejidad normativa, las empresas est\u00e1n dando prioridad a <strong>profesionales cualificados en ESG<\/strong> que comprendan tanto los requisitos de informaci\u00f3n como la gesti\u00f3n estrat\u00e9gica de ESG.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u00bfQuiere asegurar su futuro profesional en ESG?<\/strong><\/h4>\n<p>\u00danete al <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-cohort2-2\/\"><strong>Programa Europeo de Certificaci\u00f3n en Sostenibilidad (ESG) - Edici\u00f3n Avanzada<\/strong><\/a> por el Centro para la Sostenibilidad y la Excelencia (CSE).<br \/>\n<strong>Aprenda de forma pr\u00e1ctica estrategia ESG, cumplimiento de CSRD y ESRS, taxonom\u00eda de la UE y doble materialidad.<\/strong><\/p>\n<p><em>S\u00f3lo quedan 2 plazas - descuento 20% disponible<\/em><\/p>\n<p><a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-cohort2-2\/\">Reg\u00edstrese ahora\u00a0<\/a><\/p>\n<p>Prepararse con tiempo le da <strong>margen de cumplimiento<\/strong> y se abre <strong>nuevas oportunidades de liderazgo en sostenibilidad<\/strong>. Las normas ESG de la UE de 2025 son un punto de inflexi\u00f3n para la transparencia empresarial. Si desea m\u00e1s informaci\u00f3n, p\u00f3ngase en contacto con nosotros en marketing@cse-net.org<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In 2025, sustainability reporting in the European Union is undergoing a major shift, driven by a coordinated effort to reduce administrative complexity while preserving essential safeguards. Following the recent vote in the European Parliament, the regulatory landscape for ESG disclosure is set to change significantly, with a strong emphasis on proportionality and targeted impact. On [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14051,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[34,2043,35,2046,1283,1286,1287,1414,1594,1778,1835,1843,1844,1901,1902,1928,28,2034,33,2035],"tags":[1163,1453,1468,1713,2323,2434,580,943],"class_list":["post-14049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability","category-european-commission","category-sustainability-training","category-green-industrial-policy","category-sustainability-reporting-services","category-strategies-with-an-impact","category-external-verification-and-assurance","category-esg-reporting","category-esg-investment","category-europe","category-united-kingdom","category-green-skils","category-green-skills","category-csrd","category-external-assurance","category-carbon-border-tax","category-news","category-europe-leaders","category-corporate-sustainability","category-european-companies","tag-csrd","tag-due-diligence","tag-esrs","tag-sustainability-compliance","tag-eu-sustainability","tag-eu-regulations-2025","tag-esg-reporting","tag-eu-taxonomy"],"acf":[],"yoast_head":"<!-- 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