{"id":27439,"date":"2026-03-23T16:55:09","date_gmt":"2026-03-23T15:55:09","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=27439"},"modified":"2026-06-01T12:39:21","modified_gmt":"2026-06-01T10:39:21","slug":"actualizacion-2026-nuevos-umbrales-csrd-cambios-csddd-por-directiva-omnibus-de-la-ue","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/es\/update-2026-neue-csrd-schwellenwerte-csddd-aenderungen-durch-eu-omnibus-richtlinie\/","title":{"rendered":"Actualizaci\u00f3n 2026: Nuevos umbrales CSRD y cambios en CSDDD por la Directiva \u00d3mnibus de la UE"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El 26 de febrero de 2026, la Uni\u00f3n Europea public\u00f3 <strong>Directiva 2026\/470 (Directiva \u00d3mnibus de Modificaci\u00f3n)<\/strong> El Diario Oficial de la UE ha sentado las bases. Las nuevas regulaciones implican algunos ajustes en <strong>\u00c1mbitos de aplicaci\u00f3n para CSRD y CSDDD<\/strong>. Mediante umbrales considerablemente elevados, se exime a la mayor parte de la clase media de la obligaci\u00f3n de informar directamente. Adem\u00e1s, la UE tiene la intenci\u00f3n de fortalecer la seguridad jur\u00eddica de las empresas y facilitar la presentaci\u00f3n de informes de sostenibilidad. Si bien esto supone un enorme alivio burocr\u00e1tico para muchas empresas, los grandes actores del mercado afectados, sin embargo, ceden a la presi\u00f3n de <strong>\u201eEfecto goteo\u201c<\/strong> siguiente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Reporte CSRD 2026: \u00bfQui\u00e9n est\u00e1 afectado actualmente?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El mayor cambio se refiere a la <strong>Directiva sobre Informes de Sostenibilidad Corporativa (CSRD)<\/strong>. La UE ha revisado los planes iniciales, que preve\u00edan incluir a las empresas con m\u00e1s de 250 empleados, con el fin de reducir la carga burocr\u00e1tica. De este modo, se suprime la obligaci\u00f3n para unas 90 % de las empresas inicialmente previstas.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nuevos umbrales de la R.A.S.C.:<\/strong> En el futuro, solo estar\u00e1n obligadas a informar las empresas con m\u00e1s de <strong>1.000 empleados<\/strong> y una facturaci\u00f3n anual de m\u00e1s de <strong>450 millones \u20ac<\/strong>.<\/li>\n\n\n\n<li><strong>Plazo de inicio:<\/strong> Para las empresas restantes, la obligaci\u00f3n comienza uniformemente a partir del <strong>A\u00f1o fiscal 2027<\/strong>.<\/li>\n\n\n\n<li><strong>LSME \u2013 Norma para PYMEs permanece<\/strong>Para las peque\u00f1as y medianas empresas (PYMEs) cotizadas en bolsa que tambi\u00e9n est\u00e1n obligadas a informar, se introduce el sistema de informes para PYMEs cotizadas (LSME-Reporting).<\/li>\n\n\n\n<li><strong>Informes voluntarios VSME a\u00fan posibles<\/strong>Para contrarrestar el efecto de goteo, las PYMES no orientadas al mercado de capitales pueden seguir presentando informes VSME (\u201eVoluntary Small and Medium-sized Enterprises\u201c).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dado que la versi\u00f3n actual de la aplicaci\u00f3n de la CSRD a\u00fan no ha sido ratificada en Alemania, el proceso legislativo nacional se basar\u00e1 en el <a href=\"https:\/\/cubeconcepts.de\/es\/las-normas-europeas-de-informacion-sobre-sostenibilidad-esrs\/\" type=\"post\" id=\"27507\">ESRS<\/a>-Actualizaciones en curso. Esto se considera un acto delegado en <strong>2. Trimestre 2026<\/strong> esperado. Para las empresas que actualmente est\u00e1n sujetas a la NFRD, la recopilaci\u00f3n de datos de la CSRD se aplicar\u00e1 a partir de 2026. Para las nuevas afectadas, a partir de 2027 con una obligaci\u00f3n de informar en 2028. Las normas para <a href=\"https:\/\/cubeconcepts.de\/es\/lsme-y-vsme-informes-de-sostenibilidad-para-pyme\/\" type=\"post\" id=\"14135\">Informes de sostenibilidad LSME y VSME<\/a> deber\u00edan ser significativamente menos complejos y ofrecer obligaciones de divulgaci\u00f3n simplificadas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CSDDD-Actualizaci\u00f3n: Nuevos l\u00edmites para la Ley de Cadena de Suministro de la UE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Incluso en el <strong>Directiva de Diligencia Debida Corporativa en materia de Sostenibilidad (CSDDD)<\/strong> \u00bfHay cambios importantes? La UE ha reemplazado la introducci\u00f3n gradual previamente planeada por una regulaci\u00f3n unificada. Los cambios m\u00e1s importantes de la CSDDD de un vistazo:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Obst\u00e1culos m\u00e1s altos<\/strong> Solo las grandes empresas con m\u00e1s de <strong>5.000 empleados<\/strong> y sobre <strong>1.500 millones de euros en ventas<\/strong> caen directamente bajo la Directiva de la UE.<\/li>\n\n\n\n<li><strong>Fecha de inicio unificada:<\/strong> El inicio de la aplicaci\u00f3n se pospuso para todas las empresas afectadas en el <strong>26 de julio de 2029<\/strong> pospuesto.<\/li>\n\n\n\n<li><strong>Adaptaci\u00f3n de la LkSG:<\/strong> El gobierno federal alem\u00e1n debe ahora el existente <strong>Ley de diligencia debida en la cadena de suministro<\/strong> adaptarse a estas nuevas normas de la UE, lo que podr\u00eda suponer un alivio para muchas empresas alemanas.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Por qu\u00e9 los no afectados tambi\u00e9n deben actuar<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. El \u201epasaporte de datos\u201c: Quien no cumple, queda fuera<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Las grandes corporaciones sujetas a informes (&gt; 1.000 empleados) deben divulgar toda su cadena de valor. Como proveedores, aunque no est\u00e1n obligados por ley, generalmente <strong>contratado<\/strong> obligado a proporcionar datos. Quienes no puedan entregar un balance de CO\u2082 o pruebas sociales corren el riesgo de ser eliminados como proveedores.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. La estandarizaci\u00f3n ahorra costos (efecto de atracci\u00f3n ESRS)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En lugar de responder a cuestionarios individuales de cada cliente, se recomienda orientarse por <strong>LSME-<\/strong> o <strong>VSME-Standard<\/strong> (para PYMES no cotizadas en bolsa). Una preparaci\u00f3n de datos \u00fanica y estandarizada ahorra tiempo y demuestra profesionalismo ante los clientes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Bancos y Finanzas Verdes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En <a href=\"https:\/\/cubeconcepts.de\/es\/la-taxonomia-de-la-ue\/\" type=\"post\" id=\"7680\">Taxonom\u00eda de la UE<\/a> obliga a los bancos a evaluar la sostenibilidad de sus carteras de cr\u00e9dito. Las empresas sin transparencia ESG tendr\u00e1n que afrontar en el futuro <strong>intereses m\u00e1s altos<\/strong> o concesiones de cr\u00e9dito m\u00e1s dif\u00edciles. Por lo tanto, los datos de sostenibilidad son un requisito directo para condiciones de financiaci\u00f3n atractivas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comparaci\u00f3n: Planificaci\u00f3n antigua vs. Nueva Directiva de la UE 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Criterio<\/td><td><strong>Estaci\u00f3n 2024<\/strong><\/td><td><strong>Actualizaci\u00f3n 2026<\/strong><\/td><\/tr><tr><td>Enfoque CSRD<\/td><td>escalonado a partir de 250 empleados \/ 40 millones de euros en ventas<\/td><td>A partir de 1.000 MA \/ 450 millones de \u20ac en ventas<\/td><\/tr><tr><td>CSDDD Enfoque<\/td><td>A partir de 1.000 MA \/ 450 millones de \u20ac en ventas<\/td><td>A partir de 5.000 MA \/ 1,5 mil millones de \u20ac en ventas<\/td><\/tr><tr><td>Fecha de inicio CSDDD<\/td><td>A partir de 2027<\/td><td>Unificado 26 de julio de 2029<\/td><\/tr><tr><td>Seguridad jur\u00eddica<\/td><td>Borradores \/ Negociaciones<\/td><td>Directiva \u00d3mnibus 2026\/470<\/td><\/tr><tr><td>Est\u00e1ndar de informe<\/td><td>Voller ESRS<\/td><td>ESRS (Grande) \/ LSME (PYME cotizada)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusi\u00f3n: Lo que las empresas deber\u00edan hacer ahora<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A pesar de los alivios masivos gracias a la directiva \u00f3mnibus, no hay raz\u00f3n para que los proveedores permanezcan inactivos. Incluso si las empresas caen por debajo de los nuevos umbrales, sus grandes clientes informantes seguir\u00e1n exigiendo datos ESG de usted (efecto domin\u00f3). Una base de datos s\u00f3lida sigue siendo, por lo tanto, una ventaja competitiva y cumple con los requisitos de los grandes clientes y prestamistas.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/es\/saber\/fachbeitraege\/\">Volver a la vista general<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La UE limita la obligaci\u00f3n de presentaci\u00f3n de informes directos a empresas a partir de 1.000 (CSRD) o 5.000 empleados (CSDDD), con el fin de reducir las barreras burocr\u00e1ticas. Aun as\u00ed, los proveedores m\u00e1s peque\u00f1os tambi\u00e9n deber\u00edan apostar por datos ESG estandarizados. Este informe explica por qu\u00e9. <\/p>","protected":false},"author":3,"featured_media":27441,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-27439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD &amp; CSDDD Update 2026: Neue Schwellenwerte &amp; Fristen | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Entlastung durch die EU-Omnibus-Richtlinie 2026. 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