{"id":14491,"date":"2026-01-23T15:01:40","date_gmt":"2026-01-23T12:01:40","guid":{"rendered":"https:\/\/cse-net.org\/?p=14491"},"modified":"2026-01-23T15:55:48","modified_gmt":"2026-01-23T12:55:48","slug":"csrd-esrs-business-case-us-2026","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/csrd-esrs-business-case-us-2026\/","title":{"rendered":"Desglosando los argumentos comerciales a favor de los CSRD y ESRS en EE.UU. (2026)"},"content":{"rendered":"<p data-start=\"583\" data-end=\"1099\">Si su empresa vende en Europa, posee operaciones en la UE o financia su crecimiento con capital mundial, las normas de divulgaci\u00f3n de sostenibilidad de la UE pueden convertirse r\u00e1pidamente en su \"nueva normalidad\". Incluso si su sede central se encuentra en Estados Unidos, sus clientes, prestamistas y socios comerciales pueden solicitar informes alineados con el CSRD respaldados por las divulgaciones del ESRS. Y en 2026, esa petici\u00f3n suele llegar a trav\u00e9s de portales de contrataci\u00f3n, convenios de financiaci\u00f3n y cuestionarios a proveedores, no s\u00f3lo a trav\u00e9s de los reguladores.<\/p>\n<p data-start=\"1101\" data-end=\"1485\">He aqu\u00ed el argumento comercial. El CSRD y el ESRS empujan a las empresas a tratar la informaci\u00f3n sobre sostenibilidad como informaci\u00f3n financiera: estructurada, auditable y \u00fatil para la toma de decisiones. Este cambio recompensa a las empresas que se preparan con antelaci\u00f3n, ya que reducen la fricci\u00f3n en los acuerdos, protegen el acceso al mercado y construyen una visi\u00f3n m\u00e1s clara de los riesgos y oportunidades en toda la cadena de valor.<\/p>\n<h2 data-start=\"1487\" data-end=\"1534\">Por qu\u00e9 es importante ahora para las multinacionales estadounidenses<\/h2>\n<p data-start=\"1536\" data-end=\"1933\"><strong data-start=\"1536\" data-end=\"1567\">El CSRD va m\u00e1s all\u00e1 de Europa.<\/strong> Muchos grupos estadounidenses sentir\u00e1n la presi\u00f3n de la DSRS a trav\u00e9s de las filiales de la UE, la gran actividad en la UE o las expectativas de los socios que se extienden por las cadenas de suministro. <a href=\"https:\/\/trellis.net\/article\/what-us-companies-need-know-about-eus-csrd\/\" target=\"_blank\" rel=\"noopener\">Enrejado<\/a> se\u00f1al\u00f3 que las empresas estadounidenses con presencia en la UE deber\u00edan empezar a determinar el alcance y los plazos, porque el trabajo se sit\u00faa en la intersecci\u00f3n de los \u00e1mbitos jur\u00eddico, financiero, operativo y de contrataci\u00f3n.<\/p>\n<p data-start=\"1935\" data-end=\"2274\"><strong data-start=\"1935\" data-end=\"1998\">El ESRS se convierte en un \"nice-to-have <a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">m\u00e9tricas<\/a> en un sistema de gesti\u00f3n.<\/strong> El ESRS exige a las empresas que expliquen no s\u00f3lo los impactos, sino tambi\u00e9n c\u00f3mo influyen los temas de sostenibilidad en la posici\u00f3n financiera y la estrategia. Esto exige una alineaci\u00f3n interna: los equipos deben ponerse de acuerdo sobre las definiciones, los l\u00edmites, los controles y la rendici\u00f3n de cuentas.<\/p>\n<p data-start=\"2276\" data-end=\"2651\"><strong data-start=\"2276\" data-end=\"2331\"><a href=\"https:\/\/www.efrag.org\/en\/draft-simplified-esrs\" target=\"_blank\" rel=\"noopener\">Las normas siguen evolucionando<\/a>as\u00ed que la preparaci\u00f3n supera a la perfecci\u00f3n.<\/strong> Europa ha debatido la simplificaci\u00f3n y los cambios de estilo \"\u00f3mnibus\", manteniendo la direcci\u00f3n de la marcha: informes corporativos m\u00e1s coherentes y comparables. En la pr\u00e1ctica, las empresas que construyen un s\u00f3lido motor de informaci\u00f3n pueden adaptarse m\u00e1s r\u00e1pidamente cuando cambian los puntos de referencia, los umbrales o los plazos.<\/p>\n<h2 data-start=\"2715\" data-end=\"2796\">Las normas mundiales que las empresas estadounidenses no pueden ignorar en 2026<\/h2>\n<p data-start=\"2797\" data-end=\"2902\">Este m\u00f3dulo es importante porque el cumplimiento multinacional rara vez procede de una norma. Proviene de <em data-start=\"2892\" data-end=\"2901\">solapamiento<\/em>.<\/p>\n<ul data-start=\"2904\" data-end=\"4008\">\n<li data-start=\"2904\" data-end=\"3106\">\n<p data-start=\"2906\" data-end=\"3106\"><strong data-start=\"2906\" data-end=\"2953\">Los Objetivos de Desarrollo Sostenible para 2030.<\/strong> Los ODS siguen determinando las expectativas de las partes interesadas y la fijaci\u00f3n de objetivos corporativos. Tambi\u00e9n le ayudan a traducir la estrategia en resultados mensurables en todos los mercados.<\/p>\n<\/li>\n<li data-start=\"3107\" data-end=\"3324\">\n<p data-start=\"3109\" data-end=\"3324\"><strong data-start=\"3109\" data-end=\"3180\">Legislaci\u00f3n y normativa local sobre emisiones y sostenibilidad.<\/strong> Las empresas globales necesitan un \"radar de pol\u00edticas\" que rastree los requisitos en las jurisdicciones prioritarias y luego los traduzca en un sistema de control interno.<\/p>\n<\/li>\n<li data-start=\"3325\" data-end=\"3521\">\n<p data-start=\"3327\" data-end=\"3521\"><strong data-start=\"3327\" data-end=\"3336\">CSRD.<\/strong> Aprenda qu\u00e9 exige el CSRD y c\u00f3mo se relaciona con el ESRS. La Comisi\u00f3n Europea ha declarado que las empresas incluidas en el \u00e1mbito de aplicaci\u00f3n deben informar conforme al ESRS.<\/p>\n<\/li>\n<li data-start=\"3522\" data-end=\"3789\">\n<p data-start=\"3524\" data-end=\"3789\"><strong data-start=\"3524\" data-end=\"3566\">Informes sobre el clima en California (SB 253).<\/strong> El SB 253 se\u00f1ala una creciente demanda de informaci\u00f3n coherente sobre emisiones en EE.UU., especialmente para las grandes entidades y sus proveedores. (Muchas empresas lo perciben primero a trav\u00e9s de las peticiones de los clientes de datos sobre emisiones de sus proveedores).<\/p>\n<\/li>\n<li data-start=\"3790\" data-end=\"4008\">\n<p data-start=\"3792\" data-end=\"4008\"><strong data-start=\"3792\" data-end=\"3820\">Informes de CSSB (Canad\u00e1).<\/strong> La orientaci\u00f3n de Canad\u00e1 favorece la coherencia de la informaci\u00f3n sobre sostenibilidad. Para las empresas estadounidenses que operan en Canad\u00e1, alinear su enfoque de informaci\u00f3n evita la duplicaci\u00f3n de trabajo.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"1273\" data-end=\"1335\">C\u00f3mo las empresas mundiales elaboran memorias de sostenibilidad cre\u00edbles<\/h2>\n<p data-start=\"4085\" data-end=\"4140\">Este m\u00f3dulo convierte la divulgaci\u00f3n en un proceso repetible.<\/p>\n<ul data-start=\"4142\" data-end=\"5107\">\n<li data-start=\"4142\" data-end=\"4304\">\n<p data-start=\"4144\" data-end=\"4304\"><strong data-start=\"4144\" data-end=\"4182\"><a href=\"https:\/\/www.forbes.com\/councils\/forbestechcouncil\/2025\/03\/04\/csrd-in-the-us-what-companies-need-to-know-and-how-to-prepare\/\" target=\"_blank\" rel=\"noopener\">Valor de los informes de sostenibilidad<\/a>.<\/strong> Si se hace bien, favorece la gesti\u00f3n de riesgos, la confianza de los clientes y la disposici\u00f3n a invertir.<\/p>\n<\/li>\n<li data-start=\"4305\" data-end=\"4436\">\n<p data-start=\"4307\" data-end=\"4436\"><strong data-start=\"4307\" data-end=\"4337\">Pasos para la creaci\u00f3n de informes.<\/strong> Se pasa de la determinaci\u00f3n del alcance a la recopilaci\u00f3n de datos, la redacci\u00f3n, la revisi\u00f3n, la planificaci\u00f3n de la garant\u00eda y la publicaci\u00f3n.<\/p>\n<\/li>\n<li data-start=\"4437\" data-end=\"4654\">\n<p data-start=\"4439\" data-end=\"4654\"><strong data-start=\"4439\" data-end=\"4489\"><a href=\"https:\/\/dart.deloitte.com\/USDART\/home\/publications\/deloitte\/heads-up\/2025\/european-sustainability-omnibus-reporting-standards\" target=\"_blank\" rel=\"noopener\">Evaluaci\u00f3n de la materialidad y doble materialidad<\/a>.<\/strong> Se aprende a evaluar tanto los efectos financieros como el impacto en las personas y el medio ambiente, y a documentar las decisiones con claridad.<\/p>\n<\/li>\n<li data-start=\"4655\" data-end=\"4824\">\n<p data-start=\"4657\" data-end=\"4824\"><strong data-start=\"4657\" data-end=\"4726\">GRI Universal Standards m\u00e1s otros marcos (SASB, TCFD, ISSB).<\/strong> Aprender\u00e1 c\u00f3mo encajan entre s\u00ed y c\u00f3mo evitar que los informes produzcan cifras contradictorias.<\/p>\n<\/li>\n<li data-start=\"4825\" data-end=\"4991\">\n<p data-start=\"4827\" data-end=\"4991\"><strong data-start=\"4827\" data-end=\"4869\">Normas ESRS y garant\u00eda externa.<\/strong> Prep\u00e1rese para las expectativas de una auditor\u00eda, incluidas las pruebas y los controles.<\/p>\n<\/li>\n<li data-start=\"4992\" data-end=\"5107\">\n<p data-start=\"4994\" data-end=\"5107\"><strong data-start=\"4994\" data-end=\"5046\">Buenas pr\u00e1cticas de comunicaci\u00f3n y ejercicios de casos pr\u00e1cticos.<\/strong> Porque un informe debe ser comprensible, no s\u00f3lo conforme.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"5109\" data-end=\"5157\">Estrategias de adaptaci\u00f3n de las empresas multinacionales<\/h2>\n<h3 data-start=\"5159\" data-end=\"5209\">1) Reconstruir la materialidad como proceso empresarial<\/h3>\n<p data-start=\"5210\" data-end=\"5324\">Comience con un grupo de trabajo interfuncional sobre materialidad (finanzas, jur\u00eddico, operaciones, compras, RRHH, riesgos). A continuaci\u00f3n:<\/p>\n<ul data-start=\"5326\" data-end=\"5516\">\n<li data-start=\"5326\" data-end=\"5364\">\n<p data-start=\"5328\" data-end=\"5364\">Defina los l\u00edmites de su cadena de valor<\/p>\n<\/li>\n<li data-start=\"5365\" data-end=\"5410\">\n<p data-start=\"5367\" data-end=\"5410\">Adaptar los temas al modelo de negocio y a la estrategia<\/p>\n<\/li>\n<li data-start=\"5411\" data-end=\"5469\">\n<p data-start=\"5413\" data-end=\"5469\">Documentar las decisiones, los umbrales y las aportaciones de las partes interesadas.<\/p>\n<\/li>\n<li data-start=\"5470\" data-end=\"5516\">\n<p data-start=\"5472\" data-end=\"5516\">Repetir con una cadencia regular, no una vez al a\u00f1o<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5518\" data-end=\"5626\">Este enfoque reduce los debates posteriores, porque puedes demostrar c\u00f3mo tomaste las decisiones y qu\u00e9 pruebas utilizaste.<\/p>\n<h3 data-start=\"5628\" data-end=\"5675\">2) Realice un \"gap sprint\" de preparaci\u00f3n de informes<\/h3>\n<p data-start=\"5676\" data-end=\"5750\">En 4 a 6 semanas, puede aprender mucho realizando una evaluaci\u00f3n estructurada de las carencias:<\/p>\n<ul data-start=\"5752\" data-end=\"5952\">\n<li data-start=\"5752\" data-end=\"5790\">\n<p data-start=\"5754\" data-end=\"5790\">\u00bfQu\u00e9 \u00e1reas de divulgaci\u00f3n del ESRS se aplican?<\/p>\n<\/li>\n<li data-start=\"5791\" data-end=\"5841\">\n<p data-start=\"5793\" data-end=\"5841\">\u00bfD\u00f3nde tiene ya datos (y controles)?<\/p>\n<\/li>\n<li data-start=\"5842\" data-end=\"5877\">\n<p data-start=\"5844\" data-end=\"5877\">\u00bfEn qu\u00e9 se basan las estimaciones?<\/p>\n<\/li>\n<li data-start=\"5878\" data-end=\"5952\">\n<p data-start=\"5880\" data-end=\"5952\">\u00bfQu\u00e9 centros, unidades de negocio y proveedores generan el mayor riesgo para los datos?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5954\" data-end=\"6116\">Deloitte subraya que las entidades estadounidenses deben seguir la evoluci\u00f3n europea y considerar las medidas de preparaci\u00f3n a medida que evolucionan las normas.<\/p>\n<h3 data-start=\"6118\" data-end=\"6182\">3) Tratar la gobernanza de datos como un producto, no como una hoja de c\u00e1lculo<\/h3>\n<p data-start=\"6183\" data-end=\"6232\">Cree un propietario de datos para cada KPI, adem\u00e1s de reglas para:<\/p>\n<ul data-start=\"6234\" data-end=\"6402\">\n<li data-start=\"6234\" data-end=\"6273\">\n<p data-start=\"6236\" data-end=\"6273\">Definiciones y m\u00e9todos de c\u00e1lculo<\/p>\n<\/li>\n<li data-start=\"6274\" data-end=\"6295\">\n<p data-start=\"6276\" data-end=\"6295\">Sistemas de registro<\/p>\n<\/li>\n<li data-start=\"6296\" data-end=\"6332\">\n<p data-start=\"6298\" data-end=\"6332\">Control de versiones y registros de auditor\u00eda<\/p>\n<\/li>\n<li data-start=\"6333\" data-end=\"6356\">\n<p data-start=\"6335\" data-end=\"6356\">Revisi\u00f3n y aprobaci\u00f3n<\/p>\n<\/li>\n<li data-start=\"6357\" data-end=\"6402\">\n<p data-start=\"6359\" data-end=\"6402\">Gesti\u00f3n del cambio cuando se actualizan las metodolog\u00edas<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6404\" data-end=\"6504\">Cuando entra en escena el aseguramiento, \"a qui\u00e9n pertenece este n\u00famero\" pasa a ser tan importante como el propio n\u00famero.<\/p>\n<h3 data-start=\"6506\" data-end=\"6540\">4) Integrar pronto a los proveedores<\/h3>\n<p data-start=\"6541\" data-end=\"6627\">La mayor\u00eda de las multinacionales no cumplir\u00e1n las expectativas del estilo de las DRSC sin el compromiso de los proveedores.<\/p>\n<ul data-start=\"6629\" data-end=\"6788\">\n<li data-start=\"6629\" data-end=\"6668\">\n<p data-start=\"6631\" data-end=\"6668\">Segmentar a los proveedores por riesgo y gasto<\/p>\n<\/li>\n<li data-start=\"6669\" data-end=\"6709\">\n<p data-start=\"6671\" data-end=\"6709\">Empiece por el nivel superior y ampl\u00ede<\/p>\n<\/li>\n<li data-start=\"6710\" data-end=\"6742\">\n<p data-start=\"6712\" data-end=\"6742\">Ofrecer plantillas y orientaci\u00f3n<\/p>\n<\/li>\n<li data-start=\"6743\" data-end=\"6788\">\n<p data-start=\"6745\" data-end=\"6788\">Integrar las solicitudes de datos en los ciclos de contrataci\u00f3n<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6790\" data-end=\"6888\">Esto convierte el cumplimiento en resistencia operativa: menos sorpresas, menos escaladas de \u00faltima hora.<\/p>\n<h2 data-start=\"6890\" data-end=\"6931\">Por qu\u00e9 el CSE USA Training es el puente<\/h2>\n<p data-start=\"6933\" data-end=\"7365\">CSRD y ESRS no son \"temas exclusivos de Europa\" para las empresas estadounidenses que operan en todo el mundo. Son conocimientos pr\u00e1cticos para cualquiera que est\u00e9 construyendo un moderno motor de informaci\u00f3n que pueda servir a m\u00faltiples jurisdicciones y demandas de las partes interesadas. El sitio <strong data-start=\"7157\" data-end=\"7192\">CSE USA Formaci\u00f3n en sostenibilidad<\/strong> conecta los puntos entre la legislaci\u00f3n global (M\u00f3dulo 2) y la ejecuci\u00f3n pr\u00e1ctica de los informes (M\u00f3dulo 4), con ejercicios sobre materialidad, pasos para la elaboraci\u00f3n de informes y planificaci\u00f3n de la preparaci\u00f3n.<\/p>\n<p data-start=\"7367\" data-end=\"7533\">Si su equipo necesita un camino claro desde los requisitos hasta la implantaci\u00f3n, explore el programa aqu\u00ed: <a class=\"decorated-link\" href=\"https:\/\/cse-net.org\/es\/trainings\/usa-sustainability-esg-course-26-cohort1\/\" target=\"_new\" rel=\"noopener\" data-start=\"7462\" data-end=\"7533\">https:\/\/cse-net.org\/trainings\/usa-sustainability-esg-course-26-cohort1\/<\/a><\/p>\n<p data-start=\"7367\" data-end=\"7533\">","protected":false},"excerpt":{"rendered":"<p>If your company sells into Europe, owns EU operations, or funds growth with global capital, EU sustainability disclosure rules can quickly become your \u201cnew normal.\u201d Even if your headquarters sits in the United States, your customers, lenders, and business partners may ask for CSRD aligned reporting supported by ESRS disclosures. And in 2026, that request [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1290,1414,1477,1574,1904,1928,28,33,34,35],"tags":[512,1119,1163,1423,1468,1541,1607,2501,2502,273,360,393,426],"class_list":["post-14491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-carbon-reduction-and-product-plc","category-esg-reporting","category-net-zero","category-north-america","category-usa","category-carbon-border-tax","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","tag-gri-standards","tag-issb","tag-csrd","tag-double-materiality","tag-esrs","tag-cssb","tag-supply-chain-transparency","tag-data-governance","tag-california-sb-253","tag-sustainability-reporting","tag-sasb","tag-tcfd","tag-materiality-assessment"],"acf":[],"yoast_head":"<!-- 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