{"id":15977,"date":"2026-03-16T13:32:59","date_gmt":"2026-03-16T10:32:59","guid":{"rendered":"https:\/\/cse-net.org\/?p=15977"},"modified":"2026-03-16T13:32:59","modified_gmt":"2026-03-16T10:32:59","slug":"canadian-sustainability-disclosure-standards","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/canadian-sustainability-disclosure-standards\/","title":{"rendered":"Normas canadienses de divulgaci\u00f3n de la sostenibilidad (CSDS1 y CSDS2)"},"content":{"rendered":"<p data-start=\"449\" data-end=\"768\">Los informes de sostenibilidad est\u00e1n entrando en una nueva fase en todo el mundo. Los gobiernos y los reguladores est\u00e1n avanzando hacia marcos de divulgaci\u00f3n estandarizados que mejoren la transparencia y la comparabilidad en todos los mercados. En Canad\u00e1, esta transici\u00f3n est\u00e1 tomando forma a trav\u00e9s de la <strong data-start=\"703\" data-end=\"767\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad (CSDS1 y CSDS2)<\/strong>.<\/p>\n<p data-start=\"770\" data-end=\"1075\">Estas normas representan un importante paso adelante en la armonizaci\u00f3n de los informes de sostenibilidad canadienses con los marcos internacionales. Para las organizaciones que operan en Canad\u00e1 o que se relacionan con inversores de todo el mundo, la comprensi\u00f3n de la <strong data-start=\"991\" data-end=\"1039\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> es cada vez m\u00e1s importante.<\/p>\n<p data-start=\"1077\" data-end=\"1225\">Las empresas que se preparen con antelaci\u00f3n reforzar\u00e1n su gobernanza ASG, mejorar\u00e1n la gesti\u00f3n del riesgo y aumentar\u00e1n su credibilidad ante los inversores y las partes interesadas.<\/p>\n<h2 data-section-id=\"c2f8gi\" data-start=\"1227\" data-end=\"1288\">\u00bfQu\u00e9 son las normas canadienses de divulgaci\u00f3n de la sostenibilidad?<\/h2>\n<p data-start=\"1290\" data-end=\"1644\">En <strong data-start=\"1294\" data-end=\"1358\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad (CSDS1 y CSDS2)<\/strong> fueron elaboradas por el Consejo Canadiense de Normas de Sostenibilidad (CSSB) para orientar la elaboraci\u00f3n de informes de sostenibilidad en Canad\u00e1. El objetivo de estas normas es proporcionar a los inversores y a las partes interesadas informaci\u00f3n coherente sobre los riesgos y oportunidades en materia de sostenibilidad que podr\u00edan afectar a los resultados de las empresas.<\/p>\n<p data-start=\"1646\" data-end=\"1770\">La CSDS1 se centra en las divulgaciones generales relacionadas con la sostenibilidad, mientras que la CSDS2 aborda espec\u00edficamente las divulgaciones relacionadas con el clima.<\/p>\n<p data-start=\"1772\" data-end=\"2085\">Ambas normas se ajustan estrechamente a la l\u00ednea de base mundial creada por la <a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\"><strong data-start=\"1841\" data-end=\"1896\">Consejo Internacional de Normas de Sostenibilidad (ISSB)<\/strong><\/a>. El ISSB introdujo las NIIF S1 y S2 para mejorar la coherencia de la informaci\u00f3n sobre sostenibilidad en los mercados internacionales.<\/p>\n<p data-start=\"2087\" data-end=\"2258\">Al alinearse con estos marcos internacionales, la <strong data-start=\"2140\" data-end=\"2188\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> ayudar a las empresas canadienses a seguir siendo competitivas en los mercados mundiales de capitales.<\/p>\n<h2 data-section-id=\"17ke7kp\" data-start=\"2260\" data-end=\"2302\">Por qu\u00e9 el CSDS es importante para las empresas canadienses<\/h2>\n<p data-start=\"2304\" data-end=\"2433\">La introducci\u00f3n de la <strong data-start=\"2328\" data-end=\"2376\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> se\u00f1ala un cambio m\u00e1s amplio hacia la presentaci\u00f3n estructurada de informes ESG.<\/p>\n<p data-start=\"2435\" data-end=\"2701\">Los inversores exigen cada vez m\u00e1s informaci\u00f3n fiable sobre sostenibilidad para evaluar los resultados de las empresas y su resistencia a largo plazo. Los riesgos para la sostenibilidad, como el cambio clim\u00e1tico, la escasez de recursos y las alteraciones de la cadena de suministro, pueden influir significativamente en los resultados financieros.<\/p>\n<p data-start=\"2703\" data-end=\"2851\">Por lo tanto, las empresas deben proporcionar informaci\u00f3n transparente que explique c\u00f3mo afectan estos riesgos a su estrategia, gobernanza y resultados financieros.<\/p>\n<p data-start=\"2853\" data-end=\"2999\">Para las organizaciones que operan en Canad\u00e1, CSDS1 y CSDS2 proporcionan orientaci\u00f3n sobre c\u00f3mo estructurar estas divulgaciones de manera coherente y cre\u00edble.<\/p>\n<h2 data-section-id=\"1sli68y\" data-start=\"3001\" data-end=\"3059\">Comprensi\u00f3n de CSDS1: Informaci\u00f3n general sobre sostenibilidad<\/h2>\n<p data-start=\"3061\" data-end=\"3140\">CSDS1 establece el marco general para las divulgaciones relacionadas con la sostenibilidad.<\/p>\n<p data-start=\"3142\" data-end=\"3419\">Las empresas deben explicar c\u00f3mo influyen las cuestiones de sostenibilidad en la gobernanza, la estrategia empresarial, los procesos de gesti\u00f3n de riesgos y las m\u00e9tricas de rendimiento. El objetivo es proporcionar a los inversores una comprensi\u00f3n clara de c\u00f3mo las organizaciones gestionan los riesgos y oportunidades relacionados con la sostenibilidad.<\/p>\n<p data-start=\"3421\" data-end=\"3475\">En la pr\u00e1ctica, CSDS1 exige a las organizaciones que divulguen:<\/p>\n<ul data-start=\"3477\" data-end=\"3700\">\n<li data-section-id=\"13ijp8e\" data-start=\"3477\" data-end=\"3538\">\n<p data-start=\"3479\" data-end=\"3538\">estructuras de gobernanza relacionadas con la supervisi\u00f3n de la sostenibilidad<\/p>\n<\/li>\n<li data-section-id=\"19rwji9\" data-start=\"3539\" data-end=\"3600\">\n<p data-start=\"3541\" data-end=\"3600\">riesgos y oportunidades de sostenibilidad que afectan a la estrategia<\/p>\n<\/li>\n<li data-section-id=\"o2xaal\" data-start=\"3601\" data-end=\"3650\">\n<p data-start=\"3603\" data-end=\"3650\">procesos utilizados para gestionar los riesgos de sostenibilidad<\/p>\n<\/li>\n<li data-section-id=\"9t6rey\" data-start=\"3651\" data-end=\"3700\">\n<p data-start=\"3653\" data-end=\"3700\">m\u00e9tricas y objetivos utilizados para medir los resultados<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3702\" data-end=\"3836\">Este marco anima a las empresas a integrar las consideraciones de sostenibilidad en la gesti\u00f3n del riesgo empresarial y en la estrategia a largo plazo.<\/p>\n<h2 data-section-id=\"1wkinxn\" data-start=\"3838\" data-end=\"3889\">Comprensi\u00f3n de CSDS2: divulgaciones relacionadas con el clima<\/h2>\n<p data-start=\"3891\" data-end=\"4006\">Mientras que la CSDS1 aborda temas generales de sostenibilidad, <strong data-start=\"3944\" data-end=\"4005\">CSDS2 se centra espec\u00edficamente en la informaci\u00f3n relacionada con el clima<\/strong>.<\/p>\n<p data-start=\"4008\" data-end=\"4189\">El cambio clim\u00e1tico representa uno de los riesgos m\u00e1s importantes a los que se enfrentan las empresas mundiales en la actualidad. Por ello, los reguladores y los inversores esperan que las empresas eval\u00faen cuidadosamente los impactos clim\u00e1ticos.<\/p>\n<p data-start=\"4191\" data-end=\"4255\">CSDS2 exige a las organizaciones que divulguen informaci\u00f3n relacionada con:<\/p>\n<ul data-start=\"4257\" data-end=\"4470\">\n<li data-section-id=\"1g62rej\" data-start=\"4257\" data-end=\"4301\">\n<p data-start=\"4259\" data-end=\"4301\">gobernanza y supervisi\u00f3n relacionadas con el clima<\/p>\n<\/li>\n<li data-section-id=\"mavkan\" data-start=\"4302\" data-end=\"4356\">\n<p data-start=\"4304\" data-end=\"4356\">riesgos y oportunidades clim\u00e1ticos que afectan a la estrategia<\/p>\n<\/li>\n<li data-section-id=\"bzvzsd\" data-start=\"4357\" data-end=\"4413\">\n<p data-start=\"4359\" data-end=\"4413\">procesos de gesti\u00f3n de riesgos relacionados con el clima<\/p>\n<\/li>\n<li data-section-id=\"txze4d\" data-start=\"4414\" data-end=\"4470\">\n<p data-start=\"4416\" data-end=\"4470\">m\u00e9tricas clim\u00e1ticas, objetivos y emisiones de gases de efecto invernadero<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4472\" data-end=\"4678\">Estos requisitos se ajustan a los marcos mundiales de divulgaci\u00f3n de informaci\u00f3n sobre el clima, como la<a href=\"https:\/\/www.fsb-tcfd.org\/\"> <strong data-start=\"4551\" data-end=\"4613\">Grupo de trabajo sobre divulgaci\u00f3n de informaci\u00f3n financiera relacionada con el clima (TCFD)<\/strong><\/a>.<\/p>\n<p data-start=\"4680\" data-end=\"4836\">Como resultado, las empresas que ya trabajan con los marcos TCFD o ISSB encontrar\u00e1n muchas similitudes dentro de la <strong data-start=\"4787\" data-end=\"4835\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong>.<\/p>\n<h2 data-section-id=\"exfg3u\" data-start=\"4838\" data-end=\"4878\">El papel de la gobernanza de la sostenibilidad<\/h2>\n<p data-start=\"4880\" data-end=\"4978\">Un elemento importante de la <strong data-start=\"4909\" data-end=\"4957\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> implica gobernanza.<\/p>\n<p data-start=\"4980\" data-end=\"5239\">Las empresas deben demostrar que los riesgos de sostenibilidad reciben una supervisi\u00f3n adecuada a nivel directivo y ejecutivo. La informaci\u00f3n sobre gobernanza ayuda a los inversores a comprender c\u00f3mo los equipos directivos integran las consideraciones de sostenibilidad en la toma de decisiones de la empresa.<\/p>\n<p data-start=\"5241\" data-end=\"5284\">Las estructuras de gobernanza s\u00f3lidas suelen incluir:<\/p>\n<ul data-start=\"5286\" data-end=\"5509\">\n<li data-section-id=\"1e3510h\" data-start=\"5286\" data-end=\"5329\">\n<p data-start=\"5288\" data-end=\"5329\">supervisi\u00f3n de los riesgos de sostenibilidad por parte del consejo<\/p>\n<\/li>\n<li data-section-id=\"1fdcpbt\" data-start=\"5330\" data-end=\"5378\">\n<p data-start=\"5332\" data-end=\"5378\">responsabilidad ejecutiva en materia de ESG<\/p>\n<\/li>\n<li data-section-id=\"n5ykmb\" data-start=\"5379\" data-end=\"5444\">\n<p data-start=\"5381\" data-end=\"5444\">integraci\u00f3n de la sostenibilidad en la gesti\u00f3n del riesgo empresarial<\/p>\n<\/li>\n<li data-section-id=\"2e7ez0\" data-start=\"5445\" data-end=\"5509\">\n<p data-start=\"5447\" data-end=\"5509\">alineaci\u00f3n entre los objetivos de sostenibilidad y la estrategia empresarial<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5511\" data-end=\"5664\">Para muchas organizaciones, la aplicaci\u00f3n del SGDC requerir\u00e1 una mayor coordinaci\u00f3n entre los equipos de sostenibilidad, los departamentos financieros y la direcci\u00f3n ejecutiva.<\/p>\n<h2 data-section-id=\"n13h3d\" data-start=\"5666\" data-end=\"5713\">Datos, sistemas de informaci\u00f3n e integraci\u00f3n de ESG<\/h2>\n<p data-start=\"5715\" data-end=\"5840\">Otro reto al que se enfrentan las empresas al adoptar la <strong data-start=\"5766\" data-end=\"5814\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> implica la gesti\u00f3n de datos.<\/p>\n<p data-start=\"5842\" data-end=\"6099\">Las divulgaciones sobre sostenibilidad requieren m\u00e9tricas fiables, incluidas las emisiones de gases de efecto invernadero, las evaluaciones del riesgo clim\u00e1tico y los indicadores de rendimiento. Por lo tanto, las organizaciones deben establecer sistemas que les permitan recopilar, verificar y notificar los datos ASG con precisi\u00f3n.<\/p>\n<p data-start=\"6101\" data-end=\"6306\">Por ejemplo, las empresas suelen confiar en la <a href=\"https:\/\/ghgprotocol.org\/standards\"><strong data-start=\"6142\" data-end=\"6169\">Protocolo de gases de efecto invernadero<\/strong><\/a> para medir las emisiones empresariales en todas las operaciones y cadenas de valor.<\/p>\n<p data-start=\"6308\" data-end=\"6442\">El desarrollo de estas capacidades internas ayuda a las organizaciones a cumplir las expectativas en materia de presentaci\u00f3n de informes, al tiempo que refuerza la gesti\u00f3n de los resultados ASG.<\/p>\n<h2 data-section-id=\"1h8aogj\" data-start=\"6444\" data-end=\"6488\">Preparar a las organizaciones para la adopci\u00f3n del CSDS<\/h2>\n<p data-start=\"6490\" data-end=\"6652\">Aunque los plazos reglamentarios pueden evolucionar, muchas organizaciones ya se est\u00e1n preparando para la aplicaci\u00f3n del <strong data-start=\"6603\" data-end=\"6651\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong>.<\/p>\n<p data-start=\"6654\" data-end=\"6695\">Las empresas suelen empezar a prepararse:<\/p>\n<ul data-start=\"6697\" data-end=\"6898\">\n<li data-section-id=\"1wlfd9u\" data-start=\"6697\" data-end=\"6742\">\n<p data-start=\"6699\" data-end=\"6742\">evaluaci\u00f3n de las pr\u00e1cticas actuales de informaci\u00f3n ESG<\/p>\n<\/li>\n<li data-section-id=\"auvcst\" data-start=\"6743\" data-end=\"6793\">\n<p data-start=\"6745\" data-end=\"6793\">identificaci\u00f3n de lagunas en relaci\u00f3n con los requisitos del CSDS<\/p>\n<\/li>\n<li data-section-id=\"1ygz6qq\" data-start=\"6794\" data-end=\"6846\">\n<p data-start=\"6796\" data-end=\"6846\">mejorar los sistemas de recogida de datos sobre sostenibilidad<\/p>\n<\/li>\n<li data-section-id=\"mnc5ca\" data-start=\"6847\" data-end=\"6898\">\n<p data-start=\"6849\" data-end=\"6898\">reforzar las estructuras de gobernanza y supervisi\u00f3n<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6900\" data-end=\"7037\">Una preparaci\u00f3n temprana permite a las empresas crear procesos cre\u00edbles de elaboraci\u00f3n de informes de sostenibilidad antes de que los requisitos normativos entren plenamente en vigor.<\/p>\n<h2 data-section-id=\"wyp28e\" data-start=\"7039\" data-end=\"7088\">Aumentar la experiencia en informes de sostenibilidad<\/h2>\n<p data-start=\"7090\" data-end=\"7260\">A medida que los marcos de divulgaci\u00f3n de la sostenibilidad se expanden por todo el mundo, las organizaciones necesitan cada vez m\u00e1s profesionales que comprendan las normas de informaci\u00f3n ASG y la evoluci\u00f3n de la reglamentaci\u00f3n.<\/p>\n<p data-start=\"7262\" data-end=\"7490\">En<a href=\"https:\/\/cse-net.org\/es\/trainings\/canada-sustainability-esg-course-26-cohort1\/\"><strong> CANAD\u00c1 | Programa para Profesionales Certificados en Sostenibilidad (ESG) - Edici\u00f3n Avanzada<\/strong> <\/a>que ofrece el Centro para la Sostenibilidad y la Excelencia (CSE) ayuda a los profesionales a adquirir los conocimientos necesarios para desenvolverse en estos marcos en evoluci\u00f3n.<\/p>\n<p data-start=\"7492\" data-end=\"7748\">A trav\u00e9s de herramientas pr\u00e1cticas, estudios de casos y perspectivas de las normas ESG internacionales, el programa ayuda a los participantes a comprender la estrategia de sostenibilidad, los marcos de informaci\u00f3n y las novedades normativas, como la CSDS, la ESRS y las normas de divulgaci\u00f3n clim\u00e1tica de la SEC.<\/p>\n<p data-start=\"7750\" data-end=\"7966\">Para las organizaciones que se preparan para cumplir los requisitos de elaboraci\u00f3n de informes de sostenibilidad, la adquisici\u00f3n de conocimientos internos mediante una formaci\u00f3n estructurada sobre ESG puede reforzar significativamente su capacidad para aplicar estos marcos con eficacia.<\/p>\n<h2 data-section-id=\"1luj6by\" data-start=\"7968\" data-end=\"7987\">Reflexi\u00f3n final<\/h2>\n<p data-start=\"7989\" data-end=\"8323\">La introducci\u00f3n de la <strong data-start=\"8013\" data-end=\"8061\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> marca un hito importante en la evoluci\u00f3n de los informes de sostenibilidad en Canad\u00e1. Al alinearse con marcos mundiales como la ISSB y la TCFD, la CSDS1 y la CSDS2 proporcionan a las empresas un enfoque estructurado para revelar los riesgos y oportunidades de sostenibilidad.<\/p>\n<p data-start=\"8325\" data-end=\"8496\">Las organizaciones que se preparen con antelaci\u00f3n estar\u00e1n mejor posicionadas para responder a las expectativas normativas, reforzar las pr\u00e1cticas de gobernanza y mejorar la transparencia con los inversores.<\/p>\n<p data-start=\"8498\" data-end=\"8668\">Tanto para los profesionales de la sostenibilidad como para los directivos de las empresas, comprender las <strong data-start=\"8578\" data-end=\"8626\">Normas canadienses de divulgaci\u00f3n de la sostenibilidad<\/strong> ser\u00e1 esencial en los pr\u00f3ximos a\u00f1os.<\/p>\n<p data-start=\"8498\" data-end=\"8668\">","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is entering a new phase globally. Governments and regulators are moving toward standardized disclosure frameworks that improve transparency and comparability across markets. In Canada, this transition is taking shape through the Canadian Sustainability Disclosure Standards (CSDS1 &amp; CSDS2). These standards represent a significant step forward in aligning Canadian sustainability reporting with international frameworks. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1414,1587,1594,1902,2006,28,34,35,1283,1287],"tags":[1873,1915,1964,2028,2565,2569,74,580,1108,1434,1460],"class_list":["post-15977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-reporting","category-canada","category-esg-investment","category-external-assurance","category-responsible-corporate-communication","category-news","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-external-verification-and-assurance","tag-csds-1-and-2","tag-canadian-sustainability","tag-canadian-companies","tag-esg-governance","tag-sustainability-canada","tag-issb-canada","tag-stakeholder-engagement","tag-esg-reporting","tag-sustainability-disclosure-standards","tag-esg-canada","tag-canada-esg-reporting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Canadian Sustainability Disclosure Standards (CSDS1 &amp; CSDS2)<\/title>\n<meta name=\"description\" content=\"Canadian Sustainability Disclosure Standards explained. 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