{"id":8681,"date":"2023-11-28T15:45:22","date_gmt":"2023-11-28T12:45:22","guid":{"rendered":"https:\/\/cse-net.org\/?p=8681"},"modified":"2023-11-28T15:45:22","modified_gmt":"2023-11-28T12:45:22","slug":"2024-sustainability-reporting-requirements-for-german-smes","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/2024-requisitos-de-informacion-sobre-sostenibilidad-para-las-pymes-alemanas\/","title":{"rendered":"2024 Requisitos de informaci\u00f3n sobre sostenibilidad para las PYME alemanas"},"content":{"rendered":"<h5>A principios de 2023, la aplicaci\u00f3n de la Ley de Diligencia Debida Empresarial para la Prevenci\u00f3n de Violaciones de los Derechos Humanos en las Cadenas de Suministro represent\u00f3 un hito importante para las empresas alemanas. Marc\u00f3 el primer caso en el que las pymes alemanas estaban legalmente obligadas a garantizar la protecci\u00f3n de los derechos humanos a lo largo de sus cadenas de suministro internacionales.<\/h5>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-8683\" src=\"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/11\/BLOGS-1.png\" alt=\"\" width=\"840\" height=\"560\" srcset=\"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/11\/BLOGS-1.png 840w, https:\/\/cse-net.org\/wp-content\/uploads\/2023\/11\/BLOGS-1-300x200.png 300w, https:\/\/cse-net.org\/wp-content\/uploads\/2023\/11\/BLOGS-1-768x512.png 768w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">A principios de 2023, la promulgaci\u00f3n de la Ley de Diligencia Debida de las Empresas para Prevenir las Violaciones de los Derechos Humanos en las Cadenas de Suministro (<a href=\"https:\/\/www.bgbl.de\/xaver\/bgbl\/start.xav?startbk=Bundesanzeiger_BGBl&amp;jumpTo=bgbl121s2959.pdf#__bgbl__%2F%2F*%5B%40attr_id%3D%27bgbl121s2959.pdf%27%5D__1701074007950\" data-auth=\"NotApplicable\" data-linkindex=\"0\">Ley sobre las cl\u00e1usulas de salvaguardia de la competencia en las cartas de pago<\/a>) marc\u00f3 un momento crucial para las empresas alemanas. Por primera vez, las empresas recibieron el mandato legal de defender los derechos humanos en sus cadenas de suministro mundiales. La Ley se centra en el establecimiento de un s\u00f3lido sistema de gesti\u00f3n de riesgos para identificar, prevenir o minimizar las violaciones de los derechos humanos y los da\u00f1os medioambientales.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">Ley de Diligencia Debida Corporativa: Ampliaci\u00f3n de su \u00e1mbito de aplicaci\u00f3n e impacto<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">Inicialmente aplicable a las empresas con una plantilla de 3.000 o m\u00e1s trabajadores, el alcance de la Ley se ampl\u00eda para incluir a las empresas con un m\u00ednimo de 1.000 empleados a partir de 2024. Esto subraya un cambio significativo hacia la responsabilidad y la sostenibilidad de las empresas.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EL\/TXT\/?uri=CELEX%3A32019R2088\" data-auth=\"NotApplicable\" data-linkindex=\"1\">Directiva sobre informes de sostenibilidad empresarial (CSRD)<\/a><\/span><\/strong><strong>: Un cambio de juego para las normas de informaci\u00f3n<\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">A partir del 1 de enero de 2024, el CSRD marcar\u00e1 el comienzo de una nueva era de informes de sostenibilidad para las empresas alemanas. Las que est\u00e9n sujetas a la\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/RegData\/etudes\/BRIE\/2021\/654213\/EPRS_BRI(2021)654213_EN.pdf\" data-auth=\"NotApplicable\" data-linkindex=\"2\">Directiva sobre informaci\u00f3n no financiera<\/a>\u00a0ser\u00e1n las primeras en informar, a las que seguir\u00e1n las PYME orientadas al mercado de capitales.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">Cambios en el panorama de las memorias de sostenibilidad: Implicaciones de la DSRG<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">En\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EL\/TXT\/?uri=CELEX%3A32019R2088\" data-auth=\"NotApplicable\" data-linkindex=\"3\">CSRD<\/a> obliga a informar exhaustivamente sobre aspectos de sostenibilidad -medioambientales, sociales y de gobierno corporativo- utilizando normas vinculantes de la UE. Este cambio se aplica no s\u00f3lo a las grandes empresas, sino a todas las que cotizan en bolsa (excluidas las microempresas). Las peque\u00f1as empresas tambi\u00e9n pueden sentir un impacto indirecto, ya que suministran los datos necesarios a las entidades informantes. Adem\u00e1s, el etiquetado digital y la verificaci\u00f3n externa de la informaci\u00f3n sobre sostenibilidad ser\u00e1n obligatorios.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">Comprender los requisitos de informaci\u00f3n del CSRD<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">El calendario de la obligaci\u00f3n de informar es escalonado. Las entidades de inter\u00e9s p\u00fablico con m\u00e1s de 500 empleados informan en 2025, seguidas de las grandes empresas no cubiertas inicialmente en 2026. Las PYME que cotizan en bolsa, excluidas las microentidades, junto con las peque\u00f1as entidades de cr\u00e9dito y las compa\u00f1\u00edas de seguros cautivas, empiezan a informar en 2027, a menos que se les conceda una opci\u00f3n de aplazamiento hasta 2028. Las empresas de terceros pa\u00edses que cumplan criterios espec\u00edficos deber\u00e1n informar a partir de 2029.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">Contenido de los informes de la CDSR: Un cambio hacia la doble materialidad<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">De acuerdo con la Directiva, los informes deben tener en cuenta la doble materialidad, abordando tanto el impacto de la empresa en la sociedad, el medio ambiente y el clima, como las influencias externas sobre la empresa, como las implicaciones financieras del cambio clim\u00e1tico o la p\u00e9rdida de biodiversidad. Las empresas tambi\u00e9n deben informar sobre objetivos de sostenibilidad y cifras clave, siguiendo la <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_23_4043\" data-auth=\"NotApplicable\" data-linkindex=\"4\">Normas Europeas para la Elaboraci\u00f3n de Informes de Sostenibilidad (ESRS<\/a>).<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">Transformaci\u00f3n digital en la elaboraci\u00f3n de informes<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">El CSRD introduce el etiquetado digital, en consonancia con el Reglamento ESEF. Las empresas cargar\u00e1n los informes financieros y de sostenibilidad en una base de datos digital a escala de la UE conocida como \"Punto de Acceso \u00danico Europeo.\"<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">M\u00e1s all\u00e1 de los n\u00fameros: La esencia de las memorias de sostenibilidad<\/span><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">La elaboraci\u00f3n de informes de sostenibilidad no es s\u00f3lo cuesti\u00f3n de cifras y pol\u00edticas, sino tambi\u00e9n de crear una plantilla competente y un ecosistema de datos bien estructurado. Un ecosistema bien organizado permite extraer informaci\u00f3n valiosa que contribuye a la sostenibilidad y la prosperidad de las empresas.<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/p>\n<p><strong><span style=\"font-style: inherit; font-weight: inherit;\">\u00danete al Movimiento:\u00a0<\/span><\/strong><strong><a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-certified-sustainability-esg-practitioner-program-leadership-edition-2023-digital-version\/\" data-auth=\"NotApplicable\" data-linkindex=\"5\">Programa para Profesionales Europeos Certificados en Sostenibilidad (ESG)<\/a><\/strong><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit;\">Aumente sus conocimientos sobre pr\u00e1cticas empresariales sostenibles con nuestro\u00a0<strong><a href=\"https:\/\/cse-net.org\/es\/trainings\/europe-certified-sustainability-esg-practitioner-program-leadership-edition-2023-digital-version\/\" data-auth=\"NotApplicable\" data-linkindex=\"6\">Liderazgo Edici\u00f3n 2023<\/a><\/strong>\u00a0programa. Participe en la formaci\u00f3n digital y en las sesiones de Zoom en directo los d\u00edas 7, 8 y 11 de diciembre de 2023. Aseg\u00farese su plaza y marque el camino de las pr\u00e1cticas empresariales sostenibles.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In the beginning of 2023, the implementation of the Act on Corporate Due Diligence for the Prevention of Human Rights Violations in Supply Chains represented a significant milestone for German businesses. It marked the first instance where German SMEs were legally required to ensure the protection of human rights throughout their international supply chains. &nbsp; [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,34,35],"tags":[1471,1472,1473,1474,1269,1468,1469,1470],"class_list":["post-8681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-sustainability","category-sustainability-training","tag-csrd-implications","tag-dual-materiality","tag-europe-certified-sustainability-esg-practitioner-program","tag-european-single-access-point","tag-c-suite-esg-training","tag-esrs","tag-act-on-corporate-due-diligence","tag-human-rights-violations-in-supply-chains"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2024 Sustainability Reporting Requirements for German SMEs - Center for Sustainbability &amp; Excellence<\/title>\n<meta name=\"description\" content=\"In the beginning of 2023, the implementation of the Act on Corporate Due Diligence for the Prevention of Human Rights Violations in Supply Chains represented a significant milestone for German businesses. 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