{"id":16289,"date":"2026-04-23T13:53:50","date_gmt":"2026-04-23T10:53:50","guid":{"rendered":"https:\/\/cse-net.org\/?p=16289"},"modified":"2026-04-23T13:53:50","modified_gmt":"2026-04-23T10:53:50","slug":"how-to-transition-from-gri-to-ifrs-s1-s2","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/how-to-transition-from-gri-to-ifrs-s1-s2\/","title":{"rendered":"C\u00f3mo pasar de GRI a IFRS S1 y S2"},"content":{"rendered":"<p>Los informes de sostenibilidad est\u00e1n entrando en una nueva fase. Aunque muchas organizaciones han sentado bases s\u00f3lidas utilizando la Global Reporting Initiative (GRI), la introducci\u00f3n de las NIIF S1 y S2 por parte del Consejo de Normas Internacionales de Sostenibilidad est\u00e1 reconfigurando las expectativas.<\/p>\n<p>El cambio refleja un cambio fundamental. GRI se centra en el impacto de las empresas en el medio ambiente y la sociedad, mientras que las NIIF S1 y S2 se centran en c\u00f3mo afectan las cuestiones de sostenibilidad a los resultados financieros. En otras palabras, ahora las empresas deben conectar los datos ASG con el valor empresarial.<\/p>\n<p>Esta transici\u00f3n no consiste en sustituir a GRI. Se trata m\u00e1s bien de pasar de una informaci\u00f3n basada en el impacto a otra centrada en el inversor. Seg\u00fan la Fundaci\u00f3n NIIF, la NIIF S1 establece una base global para la informaci\u00f3n financiera relacionada con la sostenibilidad, mientras que la NIIF S2 establece requisitos espec\u00edficos para los riesgos y oportunidades relacionados con el clima, en l\u00ednea con las recomendaciones del TCFD.<\/p>\n<p>Para los profesionales y las organizaciones, entender c\u00f3mo pasar de GRI a las NIIF es ahora una prioridad estrat\u00e9gica.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Ventajas de la transici\u00f3n de GRI a IFRS S1 y S2<\/strong><\/h2>\n<p>La adopci\u00f3n de las NIIF S1 y S2 adem\u00e1s de los informes GRI existentes crea un valor significativo.<\/p>\n<p>En primer lugar, mejora la confianza de los inversores. Los mercados financieros exigen cada vez m\u00e1s datos coherentes y comparables sobre sostenibilidad. Las normas NIIF est\u00e1n dise\u00f1adas espec\u00edficamente para este fin.<\/p>\n<p>En segundo lugar, refuerza la gesti\u00f3n de riesgos. Al vincular las cuestiones ASG con los resultados financieros, las empresas pueden identificar mejor los riesgos clim\u00e1ticos, la exposici\u00f3n normativa y las vulnerabilidades operativas.<\/p>\n<p>En tercer lugar, mejora la toma de decisiones. Los datos sobre sostenibilidad se vuelven procesables cuando se relacionan con los ingresos, los costes y la estrategia a largo plazo.<\/p>\n<p>Por \u00faltimo, permite a las organizaciones anticiparse a la evoluci\u00f3n de la normativa. Muchas jurisdicciones se est\u00e1n alineando con las normas de la ISSB, lo que convierte la adopci\u00f3n temprana en una ventaja competitiva.<\/p>\n<p>Las investigaciones de McKinsey muestran que las empresas que integran la sostenibilidad en la toma de decisiones financieras tienen m\u00e1s probabilidades de superar a sus hom\u00f3logas en la creaci\u00f3n de valor a largo plazo.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Pasos pr\u00e1cticos para la transici\u00f3n de GRI a IFRS S1 y S2<\/strong><\/h2>\n<p>La transici\u00f3n no requiere empezar de cero. Las organizaciones pueden basarse directamente en su marco GRI existente.<\/p>\n<p><strong>Paso 1: Revisar la materialidad y ampliarla al doble<\/strong><\/p>\n<p>GRI se centra en la materialidad del impacto. Las NIIF exigen una perspectiva de materialidad financiera.<\/p>\n<p>Las organizaciones deben evaluar c\u00f3mo influyen las cuestiones de sostenibilidad en los resultados financieros, no s\u00f3lo en el impacto en las partes interesadas.<\/p>\n<p><strong>Paso 2: Adaptar la informaci\u00f3n GRI existente a los requisitos de las NIIF<\/strong><\/p>\n<p>La mayor\u00eda de las empresas ya recopilan datos ESG valiosos. La clave est\u00e1 en traducirlos.<\/p>\n<p>Por ejemplo:<\/p>\n<ul>\n<li>Los datos de emisiones de GRI se convierten en datos de riesgo financiero relacionado con el clima<\/li>\n<li>El consumo de energ\u00eda se relaciona con la exposici\u00f3n a los costes<\/li>\n<li>La informaci\u00f3n sobre la cadena de suministro est\u00e1 relacionada con la resistencia operativa<\/li>\n<\/ul>\n<p>Este mapeo revela tanto los puntos fuertes como las lagunas.<\/p>\n<p><strong>Paso 3: Vincular la sostenibilidad a los resultados financieros<\/strong><\/p>\n<p>Este es el paso m\u00e1s cr\u00edtico.<\/p>\n<p>Las empresas deben conectar las m\u00e9tricas ESG con:<\/p>\n<ul>\n<li>Oportunidades de ingresos<\/li>\n<li>Estructuras de costes<\/li>\n<li>Valoraci\u00f3n de activos<\/li>\n<li>Exposici\u00f3n al riesgo<\/li>\n<\/ul>\n<p>Esto transforma los informes de sostenibilidad en una herramienta empresarial.<\/p>\n<p><strong>Paso 4: Alineaci\u00f3n con la estructura del marco TCFD<\/strong><\/p>\n<p>La NIIF S2 sigue los pilares del TCFD:<\/p>\n<ul>\n<li>Gobernanza<\/li>\n<li>Estrategia<\/li>\n<li>Gesti\u00f3n de riesgos<\/li>\n<li>M\u00e9tricas y objetivos<\/li>\n<\/ul>\n<p>Las organizaciones ya alineadas con la TCFD realizar\u00e1n la transici\u00f3n m\u00e1s r\u00e1pidamente.<\/p>\n<p><strong>Paso 5: Reforzar la calidad de los datos y los controles internos<\/strong><\/p>\n<p>Los informes NIIF requieren datos listos para la auditor\u00eda.<\/p>\n<p>Las empresas deben mejorar:<\/p>\n<ul>\n<li>Precisi\u00f3n de los datos<\/li>\n<li>Controles internos<\/li>\n<li>Procesos de documentaci\u00f3n<\/li>\n<\/ul>\n<p>Esto garantiza la credibilidad y el cumplimiento.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Errores comunes que hay que evitar en la transici\u00f3n<\/strong><\/h2>\n<p>Muchas organizaciones tienen problemas debido a errores evitables.<\/p>\n<p>Entre los escollos m\u00e1s comunes se incluyen:<\/p>\n<ul>\n<li>Tratar las NIIF como un ejercicio de informaci\u00f3n independiente<\/li>\n<li>No implicar a los equipos financieros<\/li>\n<li>Mantener la sostenibilidad desconectada de la estrategia<\/li>\n<li>Subestimaci\u00f3n de los requisitos de calidad de los datos<\/li>\n<\/ul>\n<p>Evitar estos errores acelera el progreso y reduce el riesgo.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Aplicaciones reales y perspectivas del sector<\/strong><\/h2>\n<p>Las principales empresas ya est\u00e1n combinando los enfoques de la GRI y las NIIF.<\/p>\n<p>Por ejemplo, las organizaciones de los sectores energ\u00e9tico y manufacturero utilizan los datos de la GRI como base, al tiempo que aplican los principios de las NIIF para evaluar la exposici\u00f3n financiera a los riesgos clim\u00e1ticos. Este enfoque h\u00edbrido garantiza tanto la transparencia como la relevancia para el inversor.<\/p>\n<p>La Fundaci\u00f3n IFRS hace hincapi\u00e9 en la interoperabilidad, lo que significa que GRI e IFRS est\u00e1n dise\u00f1adas para trabajar juntas en lugar de competir.<\/p>\n<p>M\u00e1s informaci\u00f3n directamente en las normas oficiales:<br \/>\nhttps:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards\/<\/p>\n<p>Esta alineaci\u00f3n est\u00e1 configurando el futuro global de los informes de sostenibilidad.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Preguntas frecuentes<\/strong><\/h2>\n<p><strong>\u00bfEn qu\u00e9 consiste la transici\u00f3n del GRI a las NIIF S1 y S2?<\/strong><\/p>\n<p>Es el cambio de informar sobre los impactos de la sostenibilidad a informar sobre c\u00f3mo la sostenibilidad afecta a los resultados financieros. Las empresas pasan de informar de forma descriptiva sobre ESG a hacerlo de forma relevante desde el punto de vista financiero.<\/p>\n<p><strong>\u00bfCu\u00e1nto se tarda en aplicar las NIIF S1 y S2?<\/strong><\/p>\n<p>Las organizaciones con un s\u00f3lido sistema de elaboraci\u00f3n de informes GRI pueden iniciar la transici\u00f3n en un plazo de 6 a 12 meses. La plena integraci\u00f3n con los sistemas financieros puede llevar m\u00e1s tiempo en funci\u00f3n de la complejidad.<\/p>\n<p><strong>\u00bfMerece la pena esta transici\u00f3n para crecer profesionalmente?<\/strong><\/p>\n<p>S\u00ed. Los profesionales con conocimientos combinados de las normas GRI e IFRS est\u00e1n muy solicitados, ya que las empresas demandan cada vez m\u00e1s competencias integradas en materia de sostenibilidad e informaci\u00f3n financiera.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Empieza a aprender hoy mismo<\/strong><\/h2>\n<p>Si desea superar con \u00e9xito la transici\u00f3n del GRI a las NIIF S1 y S2, la formaci\u00f3n adecuada puede marcar la diferencia.<\/p>\n<p>\u00danete al <strong><a href=\"https:\/\/cse-net.org\/es\/trainings\/global-gri-standards-certified-training-course-2026-cohort1\/\">Curso de formaci\u00f3n certificado en los Est\u00e1ndares Globales GRI 2026 <\/a><\/strong>y adquirir los conocimientos pr\u00e1cticos necesarios para liderar la elaboraci\u00f3n de informes de sostenibilidad modernos:<\/p>\n<p>Al unirte, lo har\u00e1s:<\/p>\n<ul>\n<li>Recibir un Certificado Oficial de Asistencia expedido directamente por GRI<br \/>\n- Obtenga una certificaci\u00f3n adicional de GRI a trav\u00e9s del m\u00f3dulo exclusivo \u201cInformes clim\u00e1ticos con las normas GRI e IFRS\u201d.\u201d<br \/>\n- Mejore la calidad y credibilidad de sus informes de sostenibilidad<br \/>\n- Adquirir conocimientos avanzados y pr\u00e1cticos basados en la experiencia de CSE en Norteam\u00e9rica y Europa.<br \/>\n- Trabaje a trav\u00e9s de casos pr\u00e1cticos reales en un entorno de aprendizaje global interactivo<\/li>\n<\/ul>\n<p>\ud83d\udc49 Registro <a href=\"https:\/\/www.eventbrite.com\/e\/global-gri-certified-standards-training-course-may-11-12-14-2026-tickets-1974660091490?aff=oddtdtcreator&amp;_gl=1*48gyme*_up*MQ..*_ga*MTQ5MjQzODQyNy4xNzc2OTM4MTMz*_ga_TQVES5V6SH*czE3NzY5MzgxMzIkbzEkZzEkdDE3NzY5MzgxNDYkajQ2JGwwJGgw\">aqu\u00ed<\/a> a tiempo<\/p>\n<p>Adquiera las habilidades que las organizaciones necesitan hoy en d\u00eda y sit\u00faese a la vanguardia de los informes de sostenibilidad.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is entering a new phase. While many organizations have built strong foundations using the Global Reporting Initiative (GRI), the introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board is reshaping expectations. The shift reflects a fundamental change. GRI focuses on how companies impact the environment and society, whereas IFRS [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":16292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[34,1924,35,1925,561,2006,1283,2034,1290,2046,1414,1477,1574,1587,1594,1778,1827,1834,1843,28,1844,33,1904],"tags":[393,480,580,612,1110,1423,1534,2193,2521,2522,2699,177,2700,212,2701,273,296,310],"class_list":["post-16289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability","category-gri-training","category-sustainability-training","category-gri-standards","category-energy","category-responsible-corporate-communication","category-sustainability-reporting-services","category-europe-leaders","category-carbon-reduction-and-product-plc","category-green-industrial-policy","category-esg-reporting","category-net-zero","category-north-america","category-canada","category-esg-investment","category-europe","category-mena","category-uk","category-green-skils","category-news","category-green-skills","category-corporate-sustainability","category-usa","tag-tcfd","tag-climate-risk","tag-esg-reporting","tag-esg-strategy","tag-esg-transformation","tag-double-materiality","tag-climate-disclosure","tag-issb-standards","tag-ifrs-s1","tag-ifrs-s2","tag-financial-materiality","tag-sustainable-finance","tag-corporate-reporting","tag-sustainability-professionals","tag-non-financial-reporting","tag-sustainability-reporting","tag-gri","tag-esg-data"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GRI to IFRS S1 S2 Transition Guide<\/title>\n<meta name=\"description\" content=\"Learn how to transition from GRI to IFRS S1 &amp; 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