{"id":10773,"date":"2023-11-17T09:31:47","date_gmt":"2023-11-17T08:31:47","guid":{"rendered":"https:\/\/cubeconcepts.de\/?page_id=10773"},"modified":"2026-03-24T09:12:27","modified_gmt":"2026-03-24T08:12:27","slug":"obligacion-de-informar-sobre-los-planes-climaticos-segun-la-csrd","status":"publish","type":"page","link":"https:\/\/cubeconcepts.de\/es\/energierecht\/csrd-berichtspflicht-klimaplaene\/","title":{"rendered":"Obligaci\u00f3n de informar y planes clim\u00e1ticos"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"10773\" class=\"elementor elementor-10773\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f4d77b elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"29f4d77b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/CSRD-Kilmaplaene-Header.mp4&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e1bdb3b\" data-id=\"7e1bdb3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2969c792 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"2969c792\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a19d9b3\" data-id=\"a19d9b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bd7501e elementor-widget elementor-widget-heading\" data-id=\"2bd7501e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Obligaci\u00f3n de informaci\u00f3n sobre sostenibilidad de la CSRD y planes clim\u00e1ticos<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-162b8377 elementor-widget elementor-widget-heading\" data-id=\"162b8377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Nuevos retos para las empresas<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65ae3cc5\" data-id=\"65ae3cc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ce128db elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2ce128db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xmlns:serif=\"http:\/\/www.serif.com\/\" width=\"100%\" height=\"100%\" viewbox=\"0 0 880 880\" xml:space=\"preserve\" style=\"fill-rule:evenodd;clip-rule:evenodd;stroke-linejoin:round;stroke-miterlimit:2;\">    <g transform=\"matrix(4.16667,0,0,4.16667,-197.333,-808.776)\">        <g transform=\"matrix(1,0,0,1,118.132,215.593)\">            <path d=\"M0,5.349C5.147,8.34 10.302,11.349 15.45,14.337C20.607,17.331 25.757,20.317 30.918,23.316C33.5,24.816 37.722,24.824 40.299,23.336C45.464,20.355 50.625,17.388 55.784,14.408C60.948,11.426 66.108,8.446 71.287,5.47C73.868,3.987 73.885,1.535 71.287,0.032C66.108,-2.964 60.929,-5.97 55.75,-8.966C50.571,-11.962 45.388,-14.964 40.212,-17.965C37.629,-19.463 33.407,-19.475 30.831,-17.985C25.682,-15.007 20.546,-12.005 15.415,-9.027C10.276,-6.043 5.143,-3.077 0,-0.089C-2.565,1.402 -2.578,3.851 0,5.349\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,165.023,242.886)\">            <path d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 55.628,-8.942C50.481,-11.934 45.342,-14.929 40.195,-17.92C37.617,-19.418 33.429,-19.424 30.848,-17.931C25.704,-14.955 20.564,-11.961 15.433,-8.983C10.293,-5.999 5.159,-3.026 0.017,-0.044C-2.549,1.443 -2.549,3.895 0,5.383\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,118.15,269.819)\">            <path d=\"M0,5.316C5.128,8.31 10.236,11.298 15.363,14.284C20.49,17.27 25.599,20.257 30.726,23.243C33.289,24.736 37.509,24.746 40.108,23.263C45.304,20.297 50.505,17.339 55.697,14.365C60.881,11.397 66.091,8.423 71.287,5.457C73.885,3.974 73.89,1.525 71.322,0.03C66.182,-2.964 61.018,-5.956 55.872,-8.948C50.73,-11.938 45.586,-14.936 40.439,-17.927C37.861,-19.425 33.638,-19.43 31.04,-17.937C25.878,-14.971 20.69,-11.98 15.537,-9.009C10.367,-6.028 5.192,-3.075 0.017,-0.101C-2.568,1.384 -2.562,3.821 0,5.316\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.509,313.095)\">            <path d=\"M0,59.426C0.003,53.449 0.017,47.456 0.018,41.48C0.018,35.493 0.015,29.516 0.018,23.523C0.019,20.525 -2.085,16.845 -4.655,15.345C-9.806,12.339 -14.942,9.329 -20.089,6.327C-25.24,3.322 -30.386,0.32 -35.539,-2.702C-38.107,-4.207 -40.228,-2.997 -40.223,0.017C-40.215,6.024 -40.215,12.037 -40.206,18.044C-40.197,24.051 -40.192,30.064 -40.189,36.071C-40.187,39.07 -38.087,42.752 -35.515,44.25C-30.375,47.243 -25.222,50.214 -20.091,53.192C-14.951,56.175 -9.83,59.161 -4.684,62.145C-2.118,63.633 -0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.544,258.411)\">            <path d=\"M0,59.654C0.003,53.682 0.004,47.69 0.009,41.713C0.013,35.721 0.012,29.743 0.009,23.756C0.008,20.778 -2.102,17.064 -4.682,15.548C-9.832,12.521 -14.99,9.468 -20.141,6.443C-25.305,3.411 -30.449,0.353 -35.618,-2.691C-38.187,-4.204 -40.303,-2.987 -40.302,0.007C-40.299,6.02 -40.289,12.027 -40.285,18.034C-40.28,24.047 -40.279,30.054 -40.276,36.067C-40.275,39.08 -38.144,42.785 -35.577,44.29C-30.424,47.312 -25.281,50.322 -20.126,53.339C-14.984,56.349 -9.843,59.352 -4.693,62.358C-2.122,63.858 -0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,149.079,340.339)\">            <path d=\"M0,59.242C0.015,53.285 0.022,47.328 0.035,41.387C0.048,35.43 0.056,29.473 0.07,23.532C0.078,20.554 -2.012,16.889 -4.586,15.384C-9.724,12.377 -14.866,9.356 -20.019,6.345C-25.154,3.344 -30.316,0.338 -35.452,-2.673C-38.037,-4.189 -40.14,-2.968 -40.145,0.03C-40.153,6.007 -40.149,11.979 -40.154,17.971C-40.158,23.948 -40.168,29.921 -40.171,35.897C-40.173,38.891 -38.083,42.54 -35.507,44.04C-30.371,47.031 -25.222,50.01 -20.091,52.988C-14.951,55.971 -9.822,58.955 -4.684,61.94C-2.119,63.431 -0.007,62.205 0,59.242\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.41,313.095)\">            <path d=\"M0,59.426C-0.003,53.449 -0.018,47.456 -0.018,41.48C-0.018,35.493 -0.015,29.516 -0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00e1cticamente ning\u00fan cr\u00e9dito para empresas sin planes clim\u00e1ticos<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xmlns:serif=\"http:\/\/www.serif.com\/\" width=\"100%\" height=\"100%\" viewbox=\"0 0 880 880\" xml:space=\"preserve\" style=\"fill-rule:evenodd;clip-rule:evenodd;stroke-linejoin:round;stroke-miterlimit:2;\">    <g transform=\"matrix(4.16667,0,0,4.16667,-197.333,-808.776)\">        <g transform=\"matrix(1,0,0,1,118.132,215.593)\">            <path d=\"M0,5.349C5.147,8.34 10.302,11.349 15.45,14.337C20.607,17.331 25.757,20.317 30.918,23.316C33.5,24.816 37.722,24.824 40.299,23.336C45.464,20.355 50.625,17.388 55.784,14.408C60.948,11.426 66.108,8.446 71.287,5.47C73.868,3.987 73.885,1.535 71.287,0.032C66.108,-2.964 60.929,-5.97 55.75,-8.966C50.571,-11.962 45.388,-14.964 40.212,-17.965C37.629,-19.463 33.407,-19.475 30.831,-17.985C25.682,-15.007 20.546,-12.005 15.415,-9.027C10.276,-6.043 5.143,-3.077 0,-0.089C-2.565,1.402 -2.578,3.851 0,5.349\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,165.023,242.886)\">            <path d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 55.628,-8.942C50.481,-11.934 45.342,-14.929 40.195,-17.92C37.617,-19.418 33.429,-19.424 30.848,-17.931C25.704,-14.955 20.564,-11.961 15.433,-8.983C10.293,-5.999 5.159,-3.026 0.017,-0.044C-2.549,1.443 -2.549,3.895 0,5.383\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,118.15,269.819)\">            <path d=\"M0,5.316C5.128,8.31 10.236,11.298 15.363,14.284C20.49,17.27 25.599,20.257 30.726,23.243C33.289,24.736 37.509,24.746 40.108,23.263C45.304,20.297 50.505,17.339 55.697,14.365C60.881,11.397 66.091,8.423 71.287,5.457C73.885,3.974 73.89,1.525 71.322,0.03C66.182,-2.964 61.018,-5.956 55.872,-8.948C50.73,-11.938 45.586,-14.936 40.439,-17.927C37.861,-19.425 33.638,-19.43 31.04,-17.937C25.878,-14.971 20.69,-11.98 15.537,-9.009C10.367,-6.028 5.192,-3.075 0.017,-0.101C-2.568,1.384 -2.562,3.821 0,5.316\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.509,313.095)\">            <path d=\"M0,59.426C0.003,53.449 0.017,47.456 0.018,41.48C0.018,35.493 0.015,29.516 0.018,23.523C0.019,20.525 -2.085,16.845 -4.655,15.345C-9.806,12.339 -14.942,9.329 -20.089,6.327C-25.24,3.322 -30.386,0.32 -35.539,-2.702C-38.107,-4.207 -40.228,-2.997 -40.223,0.017C-40.215,6.024 -40.215,12.037 -40.206,18.044C-40.197,24.051 -40.192,30.064 -40.189,36.071C-40.187,39.07 -38.087,42.752 -35.515,44.25C-30.375,47.243 -25.222,50.214 -20.091,53.192C-14.951,56.175 -9.83,59.161 -4.684,62.145C-2.118,63.633 -0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.544,258.411)\">            <path d=\"M0,59.654C0.003,53.682 0.004,47.69 0.009,41.713C0.013,35.721 0.012,29.743 0.009,23.756C0.008,20.778 -2.102,17.064 -4.682,15.548C-9.832,12.521 -14.99,9.468 -20.141,6.443C-25.305,3.411 -30.449,0.353 -35.618,-2.691C-38.187,-4.204 -40.303,-2.987 -40.302,0.007C-40.299,6.02 -40.289,12.027 -40.285,18.034C-40.28,24.047 -40.279,30.054 -40.276,36.067C-40.275,39.08 -38.144,42.785 -35.577,44.29C-30.424,47.312 -25.281,50.322 -20.126,53.339C-14.984,56.349 -9.843,59.352 -4.693,62.358C-2.122,63.858 -0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,149.079,340.339)\">            <path d=\"M0,59.242C0.015,53.285 0.022,47.328 0.035,41.387C0.048,35.43 0.056,29.473 0.07,23.532C0.078,20.554 -2.012,16.889 -4.586,15.384C-9.724,12.377 -14.866,9.356 -20.019,6.345C-25.154,3.344 -30.316,0.338 -35.452,-2.673C-38.037,-4.189 -40.14,-2.968 -40.145,0.03C-40.153,6.007 -40.149,11.979 -40.154,17.971C-40.158,23.948 -40.168,29.921 -40.171,35.897C-40.173,38.891 -38.083,42.54 -35.507,44.04C-30.371,47.031 -25.222,50.01 -20.091,52.988C-14.951,55.971 -9.822,58.955 -4.684,61.94C-2.119,63.431 -0.007,62.205 0,59.242\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.41,313.095)\">            <path d=\"M0,59.426C-0.003,53.449 -0.018,47.456 -0.018,41.48C-0.018,35.493 -0.015,29.516 -0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La transparencia en CSRD y ESG est\u00e1 ganando importancia <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xmlns:serif=\"http:\/\/www.serif.com\/\" width=\"100%\" height=\"100%\" viewbox=\"0 0 880 880\" xml:space=\"preserve\" style=\"fill-rule:evenodd;clip-rule:evenodd;stroke-linejoin:round;stroke-miterlimit:2;\">    <g transform=\"matrix(4.16667,0,0,4.16667,-197.333,-808.776)\">        <g transform=\"matrix(1,0,0,1,118.132,215.593)\">            <path d=\"M0,5.349C5.147,8.34 10.302,11.349 15.45,14.337C20.607,17.331 25.757,20.317 30.918,23.316C33.5,24.816 37.722,24.824 40.299,23.336C45.464,20.355 50.625,17.388 55.784,14.408C60.948,11.426 66.108,8.446 71.287,5.47C73.868,3.987 73.885,1.535 71.287,0.032C66.108,-2.964 60.929,-5.97 55.75,-8.966C50.571,-11.962 45.388,-14.964 40.212,-17.965C37.629,-19.463 33.407,-19.475 30.831,-17.985C25.682,-15.007 20.546,-12.005 15.415,-9.027C10.276,-6.043 5.143,-3.077 0,-0.089C-2.565,1.402 -2.578,3.851 0,5.349\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,165.023,242.886)\">            <path d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 55.628,-8.942C50.481,-11.934 45.342,-14.929 40.195,-17.92C37.617,-19.418 33.429,-19.424 30.848,-17.931C25.704,-14.955 20.564,-11.961 15.433,-8.983C10.293,-5.999 5.159,-3.026 0.017,-0.044C-2.549,1.443 -2.549,3.895 0,5.383\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,118.15,269.819)\">            <path d=\"M0,5.316C5.128,8.31 10.236,11.298 15.363,14.284C20.49,17.27 25.599,20.257 30.726,23.243C33.289,24.736 37.509,24.746 40.108,23.263C45.304,20.297 50.505,17.339 55.697,14.365C60.881,11.397 66.091,8.423 71.287,5.457C73.885,3.974 73.89,1.525 71.322,0.03C66.182,-2.964 61.018,-5.956 55.872,-8.948C50.73,-11.938 45.586,-14.936 40.439,-17.927C37.861,-19.425 33.638,-19.43 31.04,-17.937C25.878,-14.971 20.69,-11.98 15.537,-9.009C10.367,-6.028 5.192,-3.075 0.017,-0.101C-2.568,1.384 -2.562,3.821 0,5.316\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.509,313.095)\">            <path d=\"M0,59.426C0.003,53.449 0.017,47.456 0.018,41.48C0.018,35.493 0.015,29.516 0.018,23.523C0.019,20.525 -2.085,16.845 -4.655,15.345C-9.806,12.339 -14.942,9.329 -20.089,6.327C-25.24,3.322 -30.386,0.32 -35.539,-2.702C-38.107,-4.207 -40.228,-2.997 -40.223,0.017C-40.215,6.024 -40.215,12.037 -40.206,18.044C-40.197,24.051 -40.192,30.064 -40.189,36.071C-40.187,39.07 -38.087,42.752 -35.515,44.25C-30.375,47.243 -25.222,50.214 -20.091,53.192C-14.951,56.175 -9.83,59.161 -4.684,62.145C-2.118,63.633 -0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.544,258.411)\">            <path d=\"M0,59.654C0.003,53.682 0.004,47.69 0.009,41.713C0.013,35.721 0.012,29.743 0.009,23.756C0.008,20.778 -2.102,17.064 -4.682,15.548C-9.832,12.521 -14.99,9.468 -20.141,6.443C-25.305,3.411 -30.449,0.353 -35.618,-2.691C-38.187,-4.204 -40.303,-2.987 -40.302,0.007C-40.299,6.02 -40.289,12.027 -40.285,18.034C-40.28,24.047 -40.279,30.054 -40.276,36.067C-40.275,39.08 -38.144,42.785 -35.577,44.29C-30.424,47.312 -25.281,50.322 -20.126,53.339C-14.984,56.349 -9.843,59.352 -4.693,62.358C-2.122,63.858 -0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,149.079,340.339)\">            <path d=\"M0,59.242C0.015,53.285 0.022,47.328 0.035,41.387C0.048,35.43 0.056,29.473 0.07,23.532C0.078,20.554 -2.012,16.889 -4.586,15.384C-9.724,12.377 -14.866,9.356 -20.019,6.345C-25.154,3.344 -30.316,0.338 -35.452,-2.673C-38.037,-4.189 -40.14,-2.968 -40.145,0.03C-40.153,6.007 -40.149,11.979 -40.154,17.971C-40.158,23.948 -40.168,29.921 -40.171,35.897C-40.173,38.891 -38.083,42.54 -35.507,44.04C-30.371,47.031 -25.222,50.01 -20.091,52.988C-14.951,55.971 -9.822,58.955 -4.684,61.94C-2.119,63.431 -0.007,62.205 0,59.242\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.41,313.095)\">            <path d=\"M0,59.426C-0.003,53.449 -0.018,47.456 -0.018,41.48C-0.018,35.493 -0.015,29.516 -0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">El incumplimiento tiene grandes consecuencias econ\u00f3micas y jur\u00eddicas <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6362b03c elementor-widget elementor-widget-button\" data-id=\"6362b03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/es\/empresa\/pongase-en-contacto-con\/solicitud-de-proyecto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicitud de proyecto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc2290f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bc2290f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6299c41c\" data-id=\"6299c41c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430f9589 elementor-widget elementor-widget-breadcrumbs\" data-id=\"430f9589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/cubeconcepts.de\/es\/\">P\u00e1gina de inicio<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28c7b0e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28c7b0e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-225e9368\" data-id=\"225e9368\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7dcbd8 elementor-widget elementor-widget-text-editor\" data-id=\"7b7dcbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Todos los aspectos que <strong>Obligaci\u00f3n de notificaci\u00f3n del CSRD<\/strong> conlleva, impregna visiblemente todas las actividades econ\u00f3micas a trav\u00e9s del \u201cefecto goteo\u201d. Solo las peque\u00f1as empresas siguen <b>sin planes clim\u00e1ticos propios<\/b>, <b>Estrategias medioambientales o ESG<\/b> excepto si son una empresa proveedora o no dependen de cr\u00e9ditos empresariales. Pero tambi\u00e9n para ustedes se est\u00e1n elaborando normas de informaci\u00f3n que ser\u00e1n parcialmente obligatorias a m\u00e1s tardar a partir de 2028. Las pymes cotizadas en bolsa tendr\u00e1n entonces <a href=\"https:\/\/cubeconcepts.de\/lsme-und-vsme-nachhaltigkeitsberichte-fuer-kmu\/\">Informes LSME<\/a> Las empresas y las entidades que no cotizan en bolsa pueden publicar informes de sostenibilidad seg\u00fan la VSME.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d22d09f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d22d09f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-431c8ea\" data-id=\"431c8ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15845279 elementor-widget elementor-widget-spacer\" data-id=\"15845279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd6e294 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd6e294\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20a54faf\" data-id=\"20a54faf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16903e4a elementor-widget elementor-widget-heading\" data-id=\"16903e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obligaci\u00f3n de notificaci\u00f3n del CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699197ac elementor-widget elementor-widget-text-editor\" data-id=\"699197ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La obligaci\u00f3n de informaci\u00f3n sobre sostenibilidad de la CSRD deb\u00eda ampliarse a las pymes a partir de 2024. Forma parte del paquete legislativo de la UE sobre \u201cfinanzas sostenibles\u201d y tiene como objetivo aumentar la transparencia y la comparabilidad de los informes de sostenibilidad. Empresas afectadas<b> con m\u00e1s de 1.000 empleados <\/b>y un<b> Facturaci\u00f3n anual de m\u00e1s de 450 millones de euros<\/b>. Los informes deben cubrir los aspectos ambientales, la responsabilidad social, los derechos humanos y la gobernanza. Los nuevos contenidos para los informes de la CSRD incluyen <a href=\"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/\">Taxonom\u00eda<\/a>, modelo de negocio, <a href=\"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/ley-de-cadena-de-suministro\/\">Cadenas de suministro<\/a>, objetivos, indicadores de rendimiento y m\u00e1s. Los informes deben incluirse en el informe de gesti\u00f3n, ser auditados por proveedores de servicios independientes y deben <a href=\"https:\/\/cubeconcepts.de\/tcfd-reporting\/\">TCFD<\/a>normas correspondan. A m\u00e1s tardar con el <strong>A\u00f1o fiscal 2027<\/strong> comienza la obligaci\u00f3n de informar en Alemania y para las empresas matrices fuera de la UE est\u00e1n sujetas a partir de 2029.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d49220 elementor-widget elementor-widget-button\" data-id=\"7d49220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/csrdr-berichtspflicht-fur-unternehmen-ab-2024-verschaerft\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1s sobre CSRD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7db0c337\" data-id=\"7db0c337\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad97815 elementor-widget elementor-widget-image\" data-id=\"ad97815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg\" class=\"attachment-large size-large wp-image-7795\" alt=\"Informes obligatorios del CSRD\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1536x1025.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-2048x1367.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82b7f4f elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"82b7f4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1775ee76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1775ee76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36bd4eec\" data-id=\"36bd4eec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6032073c elementor-widget elementor-widget-spacer\" data-id=\"6032073c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72db020 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72db020\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a094002\" data-id=\"4a094002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-684966d3 elementor-widget elementor-widget-image\" data-id=\"684966d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg\" class=\"attachment-large size-large wp-image-10630\" alt=\"Obst\u00e1culos a la obligaci\u00f3n de informar sobre las DRSC\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3773ace7 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"3773ace7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebf79a\" data-id=\"1ebf79a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a3b60f elementor-widget elementor-widget-heading\" data-id=\"43a3b60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planes clim\u00e1ticos como base para los informes de la CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9001a07 elementor-widget elementor-widget-text-editor\" data-id=\"9001a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Un cuarto <\/b>de las empresas afectadas por la obligaci\u00f3n de informar de la CSRD <b>a\u00fan sin planes clim\u00e1ticos ni estrategia de sostenibilidad<\/b>. Los principales problemas a la hora de aplicar la CSRD son la sobrecarga de trabajo, la interpretaci\u00f3n poco clara de la normativa, la presi\u00f3n de tiempo y la falta de recursos. Se recomienda desarrollar una estrategia de sostenibilidad con antelaci\u00f3n, llevar a cabo una evaluaci\u00f3n exhaustiva de los datos e introducir procesos claros. Los errores en el cumplimiento de las obligaciones de informaci\u00f3n de la CSRD pueden acarrear graves consecuencias, entre ellas:<b> Multas de hasta el 5% de la facturaci\u00f3n anual o 10 millones de euros<\/b>. Los miembros de la junta directiva tienen la responsabilidad principal, seguidos por el consejo de vigilancia. Las empresas deben prepararse bien para evitar riesgos legales y financieros.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e965fa5 elementor-widget elementor-widget-button\" data-id=\"e965fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/huerden-bei-der-csrd-berichtspflicht\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Obst\u00e1culos a la obligaci\u00f3n de informar sobre las DRSC<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b51a401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b51a401\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15c9a1d5\" data-id=\"15c9a1d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65052ccd elementor-widget elementor-widget-spacer\" data-id=\"65052ccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-513a9a4e elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"513a9a4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-531624ea\" data-id=\"531624ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d62283b elementor-widget elementor-widget-heading\" data-id=\"7d62283b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Los est\u00e1ndares ESG est\u00e1n ganando importancia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24de4355 elementor-widget elementor-widget-text-editor\" data-id=\"24de4355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cEl \u201decoblanqueo\" est\u00e1 perdiendo credibilidad cada vez m\u00e1s y ahora tambi\u00e9n <b>sancionado oficialmente<\/b>. No solo se corre el riesgo de que <b>P\u00e9rdidas de reputaci\u00f3n o de valor burs\u00e1til <\/b>sino tambi\u00e9n<b> multas cuantiosas<\/b>. La que se aplicar\u00e1 a partir de mediados de 2029 <a href=\"https:\/\/cubeconcepts.de\/csddd\/\">CSDDD<\/a> de la Comisi\u00f3n Europea, obligar\u00e1 a las empresas al cumplimiento de las normas medioambientales y de derechos humanos en las cadenas de suministro globales. Su trasposici\u00f3n al derecho alem\u00e1n se prev\u00e9 para <strong>Mediados de 2026<\/strong>\u00a0se espera debido a la adaptaci\u00f3n de la LkSG. En consecuencia, las empresas deben identificar, informar y minimizar los impactos negativos sobre el medio ambiente y los derechos humanos. <b>Pymes<\/b> sind <b>no directamente afectado<\/b>, mientras que las grandes empresas deben desarrollar estrategias para el Acuerdo Clim\u00e1tico de Par\u00eds. La CSDDD se considera un arma m\u00e1s afilada contra las infracciones de los criterios ESG y el lavado verde.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1345291 elementor-widget elementor-widget-button\" data-id=\"1345291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/esg-verstoesse-und-greenwashing-koennen-teuer-werden\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1s informaci\u00f3n sobre las normas ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18293949\" data-id=\"18293949\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d0a835 elementor-widget elementor-widget-image\" data-id=\"61d0a835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cubeconcepts.de\/es\/productos\/asignaturas-complementarias\/consultoria-estrategica\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg\" class=\"attachment-large size-large wp-image-9431\" alt=\"subvenci\u00f3n para sistema de energ\u00eda solar con almacenamiento\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43cb14f8 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"43cb14f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f05359d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05359d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a504001\" data-id=\"7a504001\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c72c412 elementor-widget elementor-widget-spacer\" data-id=\"4c72c412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77f59a9d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f59a9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bcfc113\" data-id=\"5bcfc113\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62b7becb elementor-widget elementor-widget-image\" data-id=\"62b7becb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"576\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg\" class=\"attachment-large size-large wp-image-8871\" alt=\"Financiaci\u00f3n vinculada a ESG - Puntuaci\u00f3n\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-300x216.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-768x553.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1536x1105.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-2048x1474.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e57ea34 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"2e57ea34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e674411\" data-id=\"e674411\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ab9d3e elementor-widget elementor-widget-heading\" data-id=\"51ab9d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Los bancos insisten en planes clim\u00e1ticos, datos de CSRD y ESG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d364dd elementor-widget elementor-widget-text-editor\" data-id=\"43d364dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Diferentes estudios muestran que <strong>Criterios ESG y planes clim\u00e1ticos en las negociaciones de cr\u00e9dito<\/strong> jugar un papel creciente con los bancos, <strong>tambi\u00e9n para peque\u00f1as y medianas empresas<\/strong>. La normativa de la UE obliga a los bancos a tener en cuenta los riesgos ESG, lo que <strong>importantes repercusiones en las decisiones de cr\u00e9dito<\/strong> . Seg\u00fan los estudios, 10 % de los bancos ya solicitan datos ESG a las pymes, y otros 51% tienen previsto hacerlo en un futuro pr\u00f3ximo. Las peque\u00f1as empresas y las pymes se enfrentan a retos, ya que muchas de ellas a\u00fan no cumplen con la obligaci\u00f3n de la UE de presentar informes de sostenibilidad. Los riesgos ESG ya influyen en el modelo de negocio de 24 % de los bancos encuestados, y <strong>54 % han rechazado operaciones debido a ese tipo de riesgos.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4174f elementor-widget elementor-widget-button\" data-id=\"bd4174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/esg-linked-finance-nachhaltigkeit-bei-kreditvergabe-wird-immer-wichtiger\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1s informaci\u00f3n sobre los planes clim\u00e1ticos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e79a30b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e79a30b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56263fa2\" data-id=\"56263fa2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7276d9dc elementor-widget elementor-widget-spacer\" data-id=\"7276d9dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-476e5cd elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"476e5cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-616e663\" data-id=\"616e663\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a177abd elementor-widget elementor-widget-heading\" data-id=\"a177abd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfSu empresa est\u00e1 afectada por la obligaci\u00f3n de presentaci\u00f3n de informes?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5df4b0 elementor-widget elementor-widget-image\" data-id=\"a5df4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/AdobeStock_231313150-scaled.jpeg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a113987 elementor-widget elementor-widget-text-editor\" data-id=\"a113987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CUBE CONCEPTS ofrece una consulta gratuita para sus preguntas abiertas. \u00bfO a\u00fan no tiene ninguna? <a href=\"https:\/\/cubeconcepts.de\/es\/productos\/asignaturas-complementarias\/consultoria-estrategica\/\">Estrategia ESG<\/a> \u00bfcon planes clim\u00e1ticos para su empresa? \u00a1Programe una cita ahora; nuestros expertos en energ\u00eda esperan con inter\u00e9s hablar con usted!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e8d99 elementor-widget elementor-widget-button\" data-id=\"c9e8d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/es\/empresa\/pongase-en-contacto-con\/solicitud-de-proyecto\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicitud de proyecto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aed83c0\" data-id=\"aed83c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f08be9 elementor-widget elementor-widget-image\" data-id=\"8f08be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg\" class=\"attachment-large size-large wp-image-421\" alt=\"Asesoramiento sobre financiaci\u00f3n - Evaluaci\u00f3n precisa de los programas - Consulta\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-300x197.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-768x505.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1536x1011.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-2048x1348.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne Neue Herausforderungen f\u00fcr Unternehmen Kaum noch Kredite f\u00fcr Unternehmen ohne Klimapl\u00e4ne CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen Projektanfrage Alle Aspekte, die die CSRD-Berichtspflicht mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen ohne eigene Klimapl\u00e4ne, Umwelt- oder ESG-Strategien aus, [&hellip;]<\/p>\n","protected":false},"author":395,"featured_media":0,"parent":8340,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10773","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. Nicht nur um Strafen zu vermeiden, sondern auch um Kredite zu bekommen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/obligacion-de-informar-sobre-los-planes-climaticos-segun-la-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne | CUBE CONCEPTS\" \/>\n<meta property=\"og:description\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. Nicht nur um Strafen zu vermeiden, sondern auch um Kredite zu bekommen.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/obligacion-de-informar-sobre-los-planes-climaticos-segun-la-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"CUBE CONCEPTS\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-24T08:12:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/\",\"name\":\"CSRD-Berichtspflicht & Klimapl\u00e4ne | CUBE CONCEPTS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/pexels-mikael-blomkvist-6476254-1024x683.jpg\",\"datePublished\":\"2023-11-17T08:31:47+00:00\",\"dateModified\":\"2026-03-24T08:12:27+00:00\",\"description\":\"CSRD-Berichtspflicht & Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. Nicht nur um Strafen zu vermeiden, sondern auch um Kredite zu bekommen.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/pexels-mikael-blomkvist-6476254-1024x683.jpg\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/pexels-mikael-blomkvist-6476254-1024x683.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/en\\\/energy-law\\\/csrd-reporting-obligation-climate-plans\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/cubeconcepts.de\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Energierecht\",\"item\":\"https:\\\/\\\/cubeconcepts.de\\\/energierecht\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"CSRD-Berichtspflicht &#038; Klimapl\u00e4ne\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"name\":\"CUBE CONCEPTS\",\"description\":\"Energiesysteme f\u00fcr Unternehmen\",\"publisher\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\",\"name\":\"CUBE CONCEPTS\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"width\":644,\"height\":207,\"caption\":\"CUBE CONCEPTS\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Informes CSRD y planes clim\u00e1ticos | CUBE CONCEPTS","description":"Informe CSRD y planes clim\u00e1ticos: clave para las empresas, no solo para evitar multas, sino tambi\u00e9n para acceder a cr\u00e9ditos.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/obligacion-de-informar-sobre-los-planes-climaticos-segun-la-csrd\/","og_locale":"es_ES","og_type":"article","og_title":"CSRD-Berichtspflicht & Klimapl\u00e4ne | CUBE CONCEPTS","og_description":"CSRD-Berichtspflicht & Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. Nicht nur um Strafen zu vermeiden, sondern auch um Kredite zu bekommen.","og_url":"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/obligacion-de-informar-sobre-los-planes-climaticos-segun-la-csrd\/","og_site_name":"CUBE CONCEPTS","article_modified_time":"2026-03-24T08:12:27+00:00","og_image":[{"url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/","url":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/","name":"Informes CSRD y planes clim\u00e1ticos | CUBE CONCEPTS","isPartOf":{"@id":"https:\/\/cubeconcepts.de\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/#primaryimage"},"image":{"@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/#primaryimage"},"thumbnailUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg","datePublished":"2023-11-17T08:31:47+00:00","dateModified":"2026-03-24T08:12:27+00:00","description":"Informe CSRD y planes clim\u00e1ticos: clave para las empresas, no solo para evitar multas, sino tambi\u00e9n para acceder a cr\u00e9ditos.","breadcrumb":{"@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/#primaryimage","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/cubeconcepts.de\/en\/energy-law\/csrd-reporting-obligation-climate-plans\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/cubeconcepts.de\/"},{"@type":"ListItem","position":2,"name":"Energierecht","item":"https:\/\/cubeconcepts.de\/energierecht\/"},{"@type":"ListItem","position":3,"name":"CSRD-Berichtspflicht &#038; Klimapl\u00e4ne"}]},{"@type":"WebSite","@id":"https:\/\/cubeconcepts.de\/fr\/#website","url":"https:\/\/cubeconcepts.de\/fr\/","name":"CONCEPTOS DE CUBO","description":"Sistemas de energ\u00eda para empresas","publisher":{"@id":"https:\/\/cubeconcepts.de\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cubeconcepts.de\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/cubeconcepts.de\/fr\/#organization","name":"CONCEPTOS DE CUBO","url":"https:\/\/cubeconcepts.de\/fr\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","width":644,"height":207,"caption":"CUBE CONCEPTS"},"image":{"@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/pages\/10773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/users\/395"}],"replies":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/comments?post=10773"}],"version-history":[{"count":0,"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/pages\/10773\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/pages\/8340"}],"wp:attachment":[{"href":"https:\/\/cubeconcepts.de\/es\/wp-json\/wp\/v2\/media?parent=10773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}