{"id":14559,"date":"2026-01-28T18:55:54","date_gmt":"2026-01-28T15:55:54","guid":{"rendered":"https:\/\/cse-net.org\/?p=14559"},"modified":"2026-02-05T16:01:00","modified_gmt":"2026-02-05T13:01:00","slug":"esrs-vs-gri-vs-ifrs-reporting-europe","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/esrs-vs-gri-vs-ifrs-reporting-europe\/","title":{"rendered":"ESRS vs GRI vs IFRS: \u00bfCu\u00e1l romper\u00e1 su estrategia ESG?"},"content":{"rendered":"<h4><strong>Por qu\u00e9 son importantes en Europa las ESRS, las GRI y las IFRS<\/strong><\/h4>\n<p>En toda la UE, el Reino Unido, los Pa\u00edses Bajos e Irlanda, los equipos de sostenibilidad se plantean la misma pregunta en 2026:<\/p>\n<h4><strong>\u00bfInformamos con arreglo a las NIIF, la GRI, las NIIF S1 y S2, o las tres?<\/strong><\/h4>\n<p>Con el aumento de la presi\u00f3n normativa y la creciente complejidad de los informes, no es de extra\u00f1ar que <strong><a href=\"https:\/\/cse-net.org\/es\/why-sustainability-jobs-are-growing-in-europe\/\">crecen los puestos de trabajo relacionados con la sostenibilidad<\/a> r\u00e1pidamente en toda Europa<\/strong>Los equipos trabajan para cumplir las expectativas de las partes interesadas.<\/p>\n<p>La confusi\u00f3n es comprensible. La presi\u00f3n reguladora aumenta. Las expectativas de garant\u00eda son cada vez m\u00e1s estrictas. Al mismo tiempo, los inversores mundiales siguen esperando datos ESG comparables y \u00fatiles para la toma de decisiones.<\/p>\n<p>No existe un marco \u00fanico que abarque todo lo que las empresas europeas necesitan hoy en d\u00eda. Entender cu\u00e1ndo utilizar las NIIF, el GRI y las NIIF S1 y S2, y c\u00f3mo se solapan, se ha convertido en una <strong>competencia profesional b\u00e1sica<\/strong>no un detalle t\u00e9cnico.<\/p>\n<p>Esta decisi\u00f3n afecta ahora al riesgo de cumplimiento, a los resultados de las auditor\u00edas, a la confianza de los inversores y a la credibilidad de la gobernanza interna.<\/p>\n<h4><strong>Ventajas de entender los informes ESRS vs GRI vs IFRS<\/strong><\/h4>\n<p>Las empresas que entienden claramente en qu\u00e9 se diferencian estos marcos obtienen ventajas cuantificables:<\/p>\n<ul>\n<li>Reducci\u00f3n del riesgo reglamentario y de auditor\u00eda en el marco de las DRSC<\/li>\n<li>Separaci\u00f3n clara entre cumplimiento legal y divulgaci\u00f3n voluntaria<\/li>\n<li>Mayor credibilidad ante los inversores y los mercados de capitales<\/li>\n<li>Flujos de trabajo de recopilaci\u00f3n de datos y elaboraci\u00f3n de informes m\u00e1s eficaces<\/li>\n<li>Mejor alineaci\u00f3n entre los equipos de sostenibilidad, finanzas y riesgos<\/li>\n<\/ul>\n<p>Y lo que es m\u00e1s importante, las organizaciones evitan el creciente riesgo de <strong>normas mal aplicadas<\/strong>que los reguladores y auditores consideran cada vez m\u00e1s fallos de gobernanza que errores de informaci\u00f3n.<\/p>\n<h4><strong>ESRS: la base jur\u00eddica para Europa<\/strong><\/h4>\n<p>Para las empresas sujetas al CSRD, el ESRS no es opcional. El cambio a la informaci\u00f3n obligatoria significa que los gestores de ESG deben prepararse para nuevos procesos, documentaci\u00f3n y garant\u00edas.<a href=\"https:\/\/cse-net.org\/es\/csrd-implementation-2026-what-esg-managers-must-deliver\/\"> <strong>lo que deben ofrecer los gestores de ESG para la aplicaci\u00f3n de las JERS en 2026<\/strong><\/a>.<\/p>\n<p><strong>ESRS define:<\/strong><\/p>\n<ul>\n<li>Informaci\u00f3n obligatoria sobre aspectos medioambientales, sociales y de gobernanza<\/li>\n<li>Doble materialidad como requisito legal<\/li>\n<li>Estructuras de datos alineadas con los objetivos pol\u00edticos de la UE y el Green Deal<\/li>\n<li>Documentaci\u00f3n, trazabilidad y controles listos para la auditor\u00eda<\/li>\n<\/ul>\n<p>Para las entidades de la UE, incluidas las filiales de grupos brit\u00e1nicos o multinacionales, el ESRS es el <strong>ancla de cumplimiento<\/strong>.<\/p>\n<p>Los auditores eval\u00faan ahora no s\u00f3lo si existen revelaciones, sino si:<\/p>\n<ul>\n<li>Las decisiones sobre materialidad est\u00e1n documentadas y son defendibles<\/li>\n<li>Las fuentes de datos son coherentes y est\u00e1n reguladas<\/li>\n<li>Los controles internos y las responsabilidades est\u00e1n claramente definidos<\/li>\n<\/ul>\n<p>Sin embargo, el SESR nunca se dise\u00f1\u00f3 para sustituir a la comunicaci\u00f3n global sobre sostenibilidad.<\/p>\n<h4><strong>GRI: El lenguaje global del impacto y las partes interesadas<\/strong><\/h4>\n<p>GRI sigue siendo indispensable para las empresas que operan a escala transfronteriza o que cuentan con interlocutores globales, especialmente en:<\/p>\n<ul>\n<li>Reino Unido<\/li>\n<li>Pa\u00edses Bajos<\/li>\n<li>Irlanda<\/li>\n<li>Cadenas mundiales de suministro y grupos multinacionales<\/li>\n<\/ul>\n<p><strong>GRI destaca en:<\/strong><\/p>\n<ul>\n<li>Informaci\u00f3n sobre el impacto en las partes interesadas<\/li>\n<li>Profundidad social y de gobernanza<\/li>\n<li>Claridad tem\u00e1tica sobre trabajo, derechos humanos y cadenas de suministro<\/li>\n<li>Comparabilidad entre jurisdicciones<\/li>\n<\/ul>\n<h4><strong>En la pr\u00e1ctica, muchas empresas europeas utilizan la GRI como base:<\/strong><\/h4>\n<ul>\n<li>Evaluaciones de materialidad<\/li>\n<li>Procesos de participaci\u00f3n de las partes interesadas<\/li>\n<li>Informaci\u00f3n narrativa m\u00e1s all\u00e1 de los m\u00ednimos reglamentarios<\/li>\n<\/ul>\n<p>Es importante destacar que el ESRS se bas\u00f3 parcialmente en los conceptos de GRI. Las organizaciones que ya est\u00e1n alineadas con el GRI suelen pasar al ESRS de forma m\u00e1s eficiente y con menos problemas de auditor\u00eda.<\/p>\n<h4><strong>NIIF S1 y S2: atenci\u00f3n al inversor, no cumplimiento de la UE<\/strong><\/h4>\n<p>Las NIIF S1 y S2, desarrolladas por el ISSB, tienen una finalidad diferente.<\/p>\n<p><strong>Se centran en:<\/strong><\/p>\n<ul>\n<li>S\u00f3lo materialidad financiera<\/li>\n<li>Valor de empresa<\/li>\n<li>Riesgos y oportunidades relacionados con el clima<\/li>\n<li>Comparabilidad de los mercados de capitales<\/li>\n<\/ul>\n<p><strong>Para las empresas europeas, NIIF S1 y S2:<\/strong><\/p>\n<ul>\n<li>No sustituir ESRS<\/li>\n<li>No cubren todos los impactos ESG<\/li>\n<li>Son m\u00e1s relevantes para las empresas que cotizan en bolsa y la comunicaci\u00f3n con los inversores<\/li>\n<\/ul>\n<p><strong>Las empresas radicadas en el Reino Unido se enfrentan cada vez m\u00e1s a una doble expectativa:<\/strong><\/p>\n<ul>\n<li>ESRS o divulgaciones alineadas con el Reino Unido para la regulaci\u00f3n<\/li>\n<li>NIIF S1 y S2 para inversores y mercados de capitales<\/li>\n<\/ul>\n<p>Esto no es duplicaci\u00f3n. Es segmentaci\u00f3n.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>D\u00f3nde se solapan las normas y d\u00f3nde no<\/strong><\/h4>\n<p>Comprender el solapamiento que separa los informes conformes de los informes estrat\u00e9gicos.<\/p>\n<p><strong>El ESRS y el GRI se solapan en:<\/strong><\/p>\n<ul>\n<li>Cobertura de temas medioambientales y sociales<\/li>\n<li>Informaci\u00f3n sobre gobernanza<\/li>\n<li>Consideraciones sobre las partes interesadas<\/li>\n<li>L\u00f3gica de materialidad<\/li>\n<\/ul>\n<p><strong>La NIIF S2 se solapa con la NIIF E1 sobre el clima<\/strong>...pero..:<\/p>\n<ul>\n<li>Utiliza el lenguaje del riesgo financiero<\/li>\n<li>Prioriza el an\u00e1lisis de escenarios para los inversores<\/li>\n<li>Excluye impactos medioambientales y sociales m\u00e1s amplios<\/li>\n<\/ul>\n<p><strong>Los auditores esperan cada vez m\u00e1s que las empresas<\/strong><\/p>\n<ul>\n<li>Mapear claramente las normas<\/li>\n<li>Justificar la selecci\u00f3n del marco<\/li>\n<li>Demostrar competencia interna en todos los marcos<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Estrategia pr\u00e1ctica de informaci\u00f3n ESG para las empresas europeas<\/strong><\/h4>\n<p>Las empresas que conf\u00edan \u00fanicamente en consultores externos sin conocimientos internos est\u00e1n ahora expuestas. Los reguladores est\u00e1n examinando la capacidad de gobernanza, no s\u00f3lo los informes, lo que es <a href=\"https:\/\/cse-net.org\/es\/why-esg-compliance-skills-matter-in-2026\/\"><strong>por qu\u00e9<\/strong> <strong>En 2026, el cumplimiento de las normas ASG ser\u00e1 m\u00e1s importante que nunca<\/strong><\/a>. Las estrategias de informaci\u00f3n m\u00e1s resistentes en 2025 siguen una estructura clara:<\/p>\n<ul>\n<li><strong>ESRS<\/strong> para el cumplimiento de la normativa en el marco de la CSRD<\/li>\n<li><strong>GRI<\/strong> para la transparencia del impacto, las partes interesadas y la credibilidad mundial<\/li>\n<li><strong>NIIF S1 Y S2<\/strong> cuando se requiera la alineaci\u00f3n con los inversores o los mercados de capitales<\/li>\n<\/ul>\n<p><strong>Este enfoque:<\/strong><\/p>\n<ul>\n<li>Reduce el riesgo de incumplimiento<\/li>\n<li>Evita duplicaciones innecesarias<\/li>\n<li>Genera confianza entre reguladores, inversores y partes interesadas.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Preguntas frecuentes: ESRS vs GRI vs IFRS Explicado<\/strong><\/h4>\n<p><strong>\u00bfQu\u00e9 es NIIF vs GRI vs IFRS en t\u00e9rminos sencillos?<\/strong><\/p>\n<p>ESRS es una normativa obligatoria de la UE en el marco de la Directiva sobre responsabilidad social de las empresas. GRI es una norma voluntaria mundial para el impacto y las partes interesadas. Las NIIF S1 y S2 se centran en los riesgos de sostenibilidad financieramente importantes para los inversores.<\/p>\n<p><strong>\u00bfCu\u00e1nto tiempo se tarda en aprender a elaborar informes con arreglo a las NIIF, GRI y ESRS?<\/strong><\/p>\n<p>La comprensi\u00f3n b\u00e1sica puede llevar semanas, pero la aplicaci\u00f3n pr\u00e1ctica y lista para la auditor\u00eda suele requerir una formaci\u00f3n estructurada y experiencia pr\u00e1ctica en todos los marcos.<\/p>\n<p><strong>\u00bfMerece la pena la experiencia en informes ESG para el crecimiento profesional?<\/strong><\/p>\n<p>S\u00ed. Los profesionales de ESG con experiencia en m\u00faltiples marcos se encuentran entre los puestos de sostenibilidad de m\u00e1s r\u00e1pido crecimiento en Europa y el Reino Unido.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Crear una verdadera competencia en materia de informaci\u00f3n ESG<\/strong><\/h4>\n<p>Si usted es responsable de la presentaci\u00f3n de informes ESG en la UE, el Reino Unido, los Pa\u00edses Bajos o Irlanda, la cuesti\u00f3n ya no es qu\u00e9 norma elegir.<\/p>\n<p>La verdadera cuesti\u00f3n es si su equipo tiene los conocimientos necesarios para aplicar las NIIF, GRI e IFRS. <strong>correcta, defensiva y estrat\u00e9gicamente<\/strong>.<\/p>\n<p><strong>Explora la <a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-sustainability-esg-course-26-cohort1\/\">Programa de formaci\u00f3n certificado en sostenibilidad (ESG) <\/a>y <a href=\"https:\/\/cse-net.org\/es\/trainings\/global-gri-standards-certified-training-course-2026-cohort1\/\">the Global | GRI Standards, Curso de formaci\u00f3n certificado (Incluye la elaboraci\u00f3n de informes clim\u00e1ticos con las normas GRI e IFRS -nuevo m\u00f3dulo)<\/a><\/strong>Dise\u00f1ado para profesionales que necesitan cumplir las expectativas de conformidad, credibilidad y garant\u00eda con confianza.<\/p>\n<p>Porque en el entorno normativo actual, <strong>el conocimiento es gesti\u00f3n de riesgos<\/strong>.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Why ESRS vs GRI vs IFRS Matters in Europe Across the EU, the UK, the Netherlands, and Ireland, sustainability teams are asking the same question in 2026: Do we report under ESRS, GRI, IFRS S1 and S2, or all three? With regulatory pressure rising and reporting complexity increasing, it\u2019s no surprise that sustainability jobs are [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14562,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1843,1844,1901,1902,1927,28,1928,33,2034,34,2035,35,2043,1283,2046,1286,1287,1414,1594,1778,1835],"tags":[273,296,580,1163,1423,1468,1654,2323,2521,2522,2523],"class_list":["post-14559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-green-skils","category-green-skills","category-csrd","category-external-assurance","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","tag-sustainability-reporting","tag-gri","tag-esg-reporting","tag-csrd","tag-double-materiality","tag-esrs","tag-esg-compliance","tag-eu-sustainability","tag-ifrs-s1","tag-ifrs-s2","tag-investor-disclosure"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS vs GRI vs IFRS Reporting in Europe<\/title>\n<meta name=\"description\" content=\"ESRS vs GRI vs IFRS explained for Europe. 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