{"id":14232,"date":"2025-12-18T13:07:00","date_gmt":"2025-12-18T10:07:00","guid":{"rendered":"https:\/\/cse-net.org\/?p=14232"},"modified":"2025-12-18T13:07:00","modified_gmt":"2025-12-18T10:07:00","slug":"why-battery-and-ev-manufacturing-matters-under-esrs","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/why-battery-and-ev-manufacturing-matters-under-esrs\/","title":{"rendered":"Por qu\u00e9 la fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos es importante en el ESRS"},"content":{"rendered":"<p>Por el departamento de investigaci\u00f3n del CSE<\/p>\n<p>Por el departamento de investigaci\u00f3n del CSE La fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos (VE) se ha convertido en un pilar de la estrategia industrial ecol\u00f3gica de Europa y en un tema importante en el marco de la Directiva sobre Informes de Sostenibilidad Corporativa (CSRD). Para las empresas afectadas por la CSRD, este sector va ahora mucho m\u00e1s all\u00e1 de la descarbonizaci\u00f3n. Se cruza con la planificaci\u00f3n clim\u00e1tica, la eficiencia de los recursos, el desarrollo de la mano de obra y la gobernanza de la cadena de suministro. [...]<\/p>\n<h4><strong>\u00a0El papel estrat\u00e9gico de la fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos<\/strong><\/h4>\n<p>Desde 2017, m\u00e1s de <strong>72.000 millones de euros<\/strong> en la fabricaci\u00f3n europea de bater\u00edas y veh\u00edculos el\u00e9ctricos. Este impulso respalda los objetivos de neutralidad clim\u00e1tica de la UE al tiempo que reconfigura las cadenas de valor industriales. Al mismo tiempo, introduce nuevos requisitos de divulgaci\u00f3n de la sostenibilidad en virtud de la <strong>Normas Europeas para la Elaboraci\u00f3n de Informes de Sostenibilidad (ESRS)<\/strong>en particular:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/08%20Draft%20ESRS%20E1%20Climate%20Change%20November%202022.pdf\">ESRS E1<\/a>:<\/strong> Cambio clim\u00e1tico<\/li>\n<li><strong><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/12%20Draft%20ESRS%20E5%20Resource%20use%20and%20circular%20economy.pdf\">ESRS E5<\/a>:<\/strong> Uso de los recursos y econom\u00eda circular<\/li>\n<li><strong><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/ED_ESRS_S1.pdf\">ESRS S1<\/a>:<\/strong> Plantilla propia<\/li>\n<\/ul>\n<p>Para los profesionales avanzados de ESG, la producci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos es un caso de estudio real de c\u00f3mo convergen la pol\u00edtica industrial, la regulaci\u00f3n de la sostenibilidad y las cadenas de suministro mundiales.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>C\u00f3mo apoya la fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos la alineaci\u00f3n de los ESRS y los ESG<\/strong><\/h4>\n<p>Cuando se gestiona de forma estrat\u00e9gica, la fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos puede ofrecer unos buenos resultados en materia de ASG y alinearse con la normativa:<\/p>\n<p><strong>ESRS E1: Cambio clim\u00e1tico<\/strong><\/p>\n<p>Los veh\u00edculos el\u00e9ctricos desempe\u00f1an un papel fundamental en la descarbonizaci\u00f3n del transporte, una de las principales fuentes de emisiones mundiales. La producci\u00f3n de bater\u00edas tambi\u00e9n contribuye al cambio hacia las energ\u00edas renovables mediante soluciones de almacenamiento. Juntas, estas tecnolog\u00edas refuerzan los planes corporativos de transici\u00f3n clim\u00e1tica y los objetivos basados en la ciencia.<\/p>\n<p><strong>ESRS E5: Uso de los recursos y econom\u00eda circular<\/strong><\/p>\n<p>La fabricaci\u00f3n de bater\u00edas impulsa la innovaci\u00f3n en eficiencia de materiales, reutilizaci\u00f3n y reciclaje. Las empresas que invierten en dise\u00f1o circular, sistemas de circuito cerrado y materias primas secundarias pueden satisfacer las crecientes expectativas del ESRS E5.<\/p>\n<p><strong>ESRS S1: Plantilla propia<\/strong><\/p>\n<p>La expansi\u00f3n de las instalaciones de fabricaci\u00f3n en toda Europa, especialmente en las regiones centrales y meridionales, crea nuevos puestos de trabajo industriales. La formaci\u00f3n, la salud y la seguridad en el trabajo, los salarios justos y la reconversi\u00f3n profesional son ahora aspectos fundamentales del SESR S1.<\/p>\n<p><strong>Gobernanza e inversi\u00f3n sostenible<\/strong><\/p>\n<p>Las pol\u00edticas industriales y las normas de CO\u2082 de los veh\u00edculos de la UE proporcionan previsibilidad a largo plazo, apoyan la asignaci\u00f3n de capital sostenible y se ajustan a las expectativas de los marcos de financiaci\u00f3n sostenible.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Convertir la capacidad en valor ESG: Principales riesgos y medidas de cumplimiento<\/strong><\/p>\n<p>Para maximizar el valor ESG de las inversiones en bater\u00edas y VE, las empresas deben integrar los principios ESRS tanto en la estrategia como en las operaciones. A continuaci\u00f3n se indican los principales riesgos alineados con las \u00e1reas de inter\u00e9s del ESRS:<\/p>\n<p><strong>Riesgo de transici\u00f3n clim\u00e1tica (ESRS E1)<\/strong><\/p>\n<p>La incoherencia de las pol\u00edticas o el debilitamiento de los objetivos clim\u00e1ticos de la UE podr\u00edan poner en peligro los planes de transici\u00f3n, aumentando la exposici\u00f3n a los riesgos de activos bloqueados.<\/p>\n<p><strong>Abastecimiento de materiales y riesgo de circularidad (ESRS E5)<\/strong><\/p>\n<p>La producci\u00f3n de bater\u00edas depende de materias primas fundamentales como el litio, el cobalto y el n\u00edquel. Las empresas deben demostrar un abastecimiento responsable, estrategias de reciclaje y una menor dependencia de materiales v\u00edrgenes.<\/p>\n<p><strong>Riesgo para la mano de obra y las competencias (ESRS S1)<\/strong><\/p>\n<p>A medida que la producci\u00f3n se desplaza a regiones como Hungr\u00eda y Espa\u00f1a, la planificaci\u00f3n proactiva de la mano de obra, la formaci\u00f3n y el di\u00e1logo social son esenciales para mantener las normas laborales y evitar problemas de cumplimiento social.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Aplicaci\u00f3n de las normas ESRS en toda la cadena de valor de las bater\u00edas y los veh\u00edculos el\u00e9ctricos<\/strong><\/p>\n<p>La fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos es un sector emblem\u00e1tico para la aplicaci\u00f3n del ESRS. A continuaci\u00f3n se ofrece un resumen de las principales divulgaciones:<\/p>\n<p><strong>ESRS E1: Informes sobre el clima<\/strong><\/p>\n<p>Las empresas deben revelar las emisiones de Alcance 1, 2 y 3 en toda la cadena de valor, desde la extracci\u00f3n de materias primas hasta los supuestos de uso de veh\u00edculos.<\/p>\n<p><strong>ESRS E5: Circularidad y uso de recursos<\/strong><\/p>\n<p>Los informes deben cubrir la entrada de materiales, la generaci\u00f3n de residuos, el rendimiento del reciclaje y los modelos de negocio circulares, especialmente para la gesti\u00f3n del final de la vida \u00fatil de las bater\u00edas.<\/p>\n<p><strong>ESRS S1: M\u00e9tricas de mano de obra<\/strong><\/p>\n<p>Se requiere transparencia en torno a indicadores de mano de obra como horas de formaci\u00f3n, salud y seguridad, diversidad y negociaci\u00f3n colectiva, consideraciones clave en proyectos industriales a gran escala.<\/p>\n<p>Para las multinacionales que operan en distintas jurisdicciones, la alineaci\u00f3n del SESR tambi\u00e9n favorece la convergencia con marcos globales como <strong>ISSB<\/strong>, <strong>TCFD<\/strong>y <strong>GRI<\/strong>-mejorar la comparabilidad ESG y reducir la fragmentaci\u00f3n de la informaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Preguntas frecuentes<\/strong><\/h4>\n<p><strong>\u00bfQu\u00e9 importancia tiene el ESRS E1 para la fabricaci\u00f3n de veh\u00edculos el\u00e9ctricos y bater\u00edas?<\/strong><\/p>\n<p>La norma ESRS E1 exige a las empresas que demuestren c\u00f3mo su producci\u00f3n apoya los objetivos de transici\u00f3n clim\u00e1tica, la reducci\u00f3n de emisiones y la resistencia de la cadena de valor frente a los riesgos relacionados con el clima.<\/p>\n<p><strong>\u00bfC\u00f3mo se aplica el ESRS E5 a la producci\u00f3n de bater\u00edas?<\/strong><\/p>\n<p>Esta norma se centra en la eficiencia de los recursos, la minimizaci\u00f3n de los residuos y las pr\u00e1cticas de econom\u00eda circular. Los fabricantes de bater\u00edas deben informar sobre el abastecimiento de materiales, los \u00edndices de reciclaje y las estrategias para reducir la dependencia de las materias primas primarias.<\/p>\n<p><strong>\u00bfPor qu\u00e9 es fundamental el ESRS S1 para las nuevas plantas de veh\u00edculos el\u00e9ctricos y bater\u00edas?<\/strong><\/p>\n<p>Las nuevas instalaciones tienen un impacto significativo en los mercados laborales locales. El ESRS S1 obliga a divulgar las condiciones de trabajo, los esfuerzos de formaci\u00f3n, las normas de salud y seguridad y el compromiso de los trabajadores, especialmente en las regiones de r\u00e1pido crecimiento.<\/p>\n<p><strong>De la capacidad industrial al liderazgo en ESRS<\/strong><\/p>\n<p>La fabricaci\u00f3n de bater\u00edas y veh\u00edculos el\u00e9ctricos no es s\u00f3lo otro tema de informaci\u00f3n en el marco del CSRD. Es uno de los ejemplos m\u00e1s claros de c\u00f3mo la pol\u00edtica industrial europea, la ambici\u00f3n clim\u00e1tica y la normativa ESG funcionan ahora como un \u00fanico sistema.<\/p>\n<p>Para los profesionales de la sostenibilidad y ESG, este sector ilustra lo que la aplicaci\u00f3n avanzada de ESRS significa realmente en la pr\u00e1ctica. Integrar la planificaci\u00f3n de la transici\u00f3n clim\u00e1tica con arreglo al ESRS E1, las estrategias de recursos circulares con arreglo al ESRS E5 y la gobernanza de la mano de obra con arreglo al ESRS S1 ya no es algo te\u00f3rico. Ya est\u00e1 configurando las decisiones de inversi\u00f3n, el dise\u00f1o de la cadena de suministro y la competitividad empresarial en toda Europa.<\/p>\n<p>Las organizaciones que traten el ESRS como un marco de gesti\u00f3n estrat\u00e9gica y no como un ejercicio de cumplimiento estar\u00e1n mejor posicionadas para gestionar el riesgo, atraer financiaci\u00f3n sostenible y crear resistencia a largo plazo en unos ecosistemas industriales en r\u00e1pida evoluci\u00f3n.<\/p>\n<h4><strong>Desarrollar las competencias necesarias para implantar el SESR<\/strong><\/h4>\n<p>A medida que los requisitos del SESR se hacen m\u00e1s detallados e interconectados, sigue creciendo la demanda de profesionales capaces de traducir la normativa en estrategia operativa.<\/p>\n<p>Los programas avanzados de formaci\u00f3n en ESG y sostenibilidad de CSE est\u00e1n dise\u00f1ados para profesionales que desean ir m\u00e1s all\u00e1 del cumplimiento b\u00e1sico y desarrollar una capacidad de aplicaci\u00f3n real en todos los \u00e1mbitos:<\/p>\n<ul>\n<li>Aplicaci\u00f3n ESRS E1, E5 y S1<br \/>\n- Planificaci\u00f3n de la transici\u00f3n clim\u00e1tica y v\u00edas de descarbonizaci\u00f3n<br \/>\n- Sostenibilidad de la cadena de suministro e integraci\u00f3n de la econom\u00eda circular<br \/>\n- Doble materialidad y gobernanza ESG en el marco del CSRD<\/li>\n<\/ul>\n<p><strong>Elija el camino ESG adecuado a su orientaci\u00f3n profesional<\/strong><\/p>\n<p><strong>Para profesionales centrados en la normativa y los informes europeos sobre sostenibilidad<\/strong><\/p>\n<p><strong>Programa para Profesionales Certificados en Sostenibilidad (ESG) - <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-26-cohort1\/\">Europa (Cohorte 1, 2026)<\/a><\/strong><br \/>\nEste programa avanzado est\u00e1 dise\u00f1ado para profesionales que desean dominar los requisitos de la CSRD, la SFDR y la Taxonom\u00eda de la UE, al tiempo que refuerzan sus competencias en materia de informaci\u00f3n, gobernanza y aseguramiento de ESG.<\/p>\n<p>El programa combina la profundidad normativa con estudios de casos pr\u00e1cticos de industrias europeas, apoyando la alineaci\u00f3n con los marcos ESRS, GRI, SASB, ISSB y TCFD.<\/p>\n<p><strong>Para profesionales que trabajan en marcos globales de divulgaci\u00f3n de informaci\u00f3n clim\u00e1tica y ESG<\/strong><\/p>\n<p><strong><a href=\"https:\/\/cse-net.org\/es\/trainings\/global-gri-standards-certified-training-course-2026-cohort1\/\">Curso de formaci\u00f3n certificado en las normas GRI globales<\/a> <\/strong><br \/>\nActualizado con la informaci\u00f3n clim\u00e1tica alineada con la NIIF S2, este programa apoya la informaci\u00f3n ESG multijurisdiccional y el desarrollo de estrategias clim\u00e1ticas, con ejemplos reales de organizaciones globales.<\/p>\n<h4><strong>Avanzar en sus credenciales ESG<\/strong><\/h4>\n<p>Los participantes tambi\u00e9n pueden mejorar su certificaci\u00f3n a trav\u00e9s de m\u00f3dulos especializados en ESG, incluidos Net Zero, ESG Reporting y Sustainable Supply Chains, o seguir una v\u00eda de certificaci\u00f3n dual que combine la formaci\u00f3n centrada en ESRS con la certificaci\u00f3n oficial de GRI.<\/p>\n<p>Plazas limitadas. Credenciales elevadas. Impacto ESG pr\u00e1ctico.<\/p>\n<p>En un entorno normativo en el que la experiencia en sostenibilidad define cada vez m\u00e1s el liderazgo, invertir en capacidades avanzadas de ASG ya no es opcional. Es una decisi\u00f3n estrat\u00e9gica de carrera alineada con la pr\u00f3xima fase de transformaci\u00f3n industrial de Europa.<\/p>\n<p>Para<strong> super early bird y<\/strong> <strong>g<\/strong><strong>Si desea descuentos para grupos u oportunidades de formaci\u00f3n a medida, p\u00f3ngase en contacto con <\/strong><a href=\"mailto:marketing@cse-net.org\"><strong>marketing@cse-net.org<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>By CSE research department Battery and electric vehicle (EV) manufacturing has become a pillar of Europe\u2019s green industrial strategy and a material topic under the Corporate Sustainability Reporting Directive (CSRD). For companies affected by CSRD, this sector now goes far beyond decarbonisation. It intersects with climate planning, resource efficiency, workforce development, and supply chain governance. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1927,28,1928,33,2034,34,2035,35,2043,1283,2046,1286,1287,1414,1594,1778,1835,1843,1844,1901,1902],"tags":[203,580,1163,1468,1486,1654,2454,2455,2456,2457,2458,2459,2460,2461],"class_list":["post-14232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csddd","category-news","category-carbon-border-tax","category-corporate-sustainability","category-europe-leaders","category-sustainability","category-european-companies","category-sustainability-training","category-european-commission","category-sustainability-reporting-services","category-green-industrial-policy","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","tag-circular-economy","tag-esg-reporting","tag-csrd","tag-esrs","tag-sustainable-supply-chains","tag-esg-compliance","tag-battery-manufacturing","tag-ev-manufacturing","tag-esrs-e1","tag-esrs-e5","tag-esrs-s1","tag-climate-transition","tag-workforce-sustainability","tag-eu-sustainability-regulation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Why Battery and EV Manufacturing Matters Under ESRS<\/title>\n<meta name=\"description\" content=\"Battery and EV manufacturing is central to ESRS compliance under CSRD. 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