{"id":7793,"date":"2023-06-21T12:09:14","date_gmt":"2023-06-21T10:09:14","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=7793"},"modified":"2026-06-12T12:32:08","modified_gmt":"2026-06-12T10:32:08","slug":"a-partir-de-2024-las-empresas-estaran-obligadas-a-informar-mas-detalladamente-sobre-la-csrdr","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/es\/csrdr-berichtspflicht-fur-unternehmen-ab-2024-verschaerft\/","title":{"rendered":"La obligaci\u00f3n de informar en virtud de la CSRD: situaci\u00f3n actual tras la reforma de la UE de 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>(Actualizado abril de 2026)<\/em> La Directiva sobre Informes de Sostenibilidad Corporativa (CSRD) ha experimentado una evoluci\u00f3n significativa desde su adopci\u00f3n en 2022. Mientras que los planes originales de 2024 preve\u00edan una amplia inclusi\u00f3n de las PYMES, la UE, con la <strong>Pol\u00edtica de modificaci\u00f3n 2026\/470 (paquete \u00d3mnibus I)<\/strong> en febrero de 2026 se ha perfilado el enfoque y se han incrementado masivamente los umbrales para la obligaci\u00f3n de informar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Antecedentes de la obligaci\u00f3n de informar sobre las DSRL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La nueva directiva de la UE sobre informes de sostenibilidad sustituye a la directiva NFDR y es un componente importante de la legislaci\u00f3n clim\u00e1tica de la UE con el objetivo de alcanzar la neutralidad clim\u00e1tica en 2050. <a href=\"https:\/\/cubeconcepts.de\/es\/la-taxonomia-de-la-ue\/\">Taxonom\u00eda de la UE<\/a> deber\u00eda ofrecer una mayor transparencia y comparabilidad de las actividades econ\u00f3micas de todas las empresas. Esto deber\u00eda garantizar el flujo de capital de inversores privados o empresas financieras hacia una econom\u00eda respetuosa con el medio ambiente y libre de emisiones. El sitio <strong>CSRD<\/strong>La directiva se incluye as\u00ed en el paquete legislativo de la UE \u201eFinanzas Sostenibles\u201c. Los informes deben abarcar, adem\u00e1s de los aspectos medioambientales, las \u00e1reas de responsabilidad social, derechos humanos y gobernanza de la empresa en cuesti\u00f3n, y posteriormente se har\u00e1n p\u00fablicos. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQui\u00e9n est\u00e1 sujeto a la obligaci\u00f3n de informar sobre la RSC? Los nuevos umbrales a partir de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En la fase inicial (2024) estaba previsto obligar a las empresas de 250 empleados a informar. Con el fin de reducir la carga burocr\u00e1tica para las peque\u00f1as y medianas empresas, se aplican desde <strong>Actualizaci\u00f3n en febrero de 2026<\/strong> nuevos criterios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ahora est\u00e1n obligadas a informar las empresas que cumplan al menos dos de los tres criterios siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e1s que <strong>1.000 empleados<\/strong> (anteriormente 250)<\/li>\n\n\n\n<li>Total de activos superior a <strong>225 millones de euros<\/strong> (valor ajustado)<\/li>\n\n\n\n<li>Ventas netas de <strong>450 millones de euros<\/strong> (anteriormente 40 millones de \u20ac)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para <strong>PYME cotizada en bolsa<\/strong>, que se encuentran por debajo de estos l\u00edmites, se aplica el simplificado <strong>LSME-Est\u00e1ndar<\/strong> (PYME cotizada), para asegurar el acceso a los mercados de capitales sin sobrecargar la organizaci\u00f3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQu\u00e9 contenido debe figurar en los informes de los CSRD?<\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg\" alt=\"\" class=\"wp-image-9146\" style=\"width:455px;height:303px\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s de las \u00e1reas que ya deb\u00edan divulgarse con arreglo a la Directiva NFDR (protecci\u00f3n del medio ambiente, asuntos sociales, gobernanza), la informaci\u00f3n sobre sostenibilidad con arreglo a la Directiva exige ahora informaci\u00f3n adicional en el informe anual de la empresa. Esto incluye contenidos sobre la taxonom\u00eda, modelo de negocio con estrategia y concepto, cadenas de suministro, objetivos corporativos, indicadores de rendimiento, gesti\u00f3n sostenible, cambios, gesti\u00f3n de oportunidades y riesgos, procesos de toma de decisiones e informaci\u00f3n espec\u00edfica del sector. Todos los datos deben recopilarse y evaluarse dentro de la empresa, lo que puede resultar complicado y dif\u00edcil debido a la \"doble materialidad\". Esto significa que tambi\u00e9n deben evaluarse las repercusiones medioambientales externas de las actividades de la empresa. Adem\u00e1s, todas las empresas deben definir objetivos y divulgar sus avances en el informe sobre la Directiva.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Obligaciones de auditor\u00eda y plazos de los requisitos de presentaci\u00f3n de informes de la CSRD<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A diferencia de la normativa de informes de la UE hasta ahora, con la entrada en vigor de la directiva CSRD, ya no se permiten informes negligentes o temerarios. Deben adjuntarse al informe de gesti\u00f3n del ejercicio en curso y est\u00e1n sujetos a auditor\u00eda por parte de un proveedor de servicios independiente. Todas las partes interesadas est\u00e1n sujetas a un requisito de certificaci\u00f3n externa y el juramento de contabilidad, que hasta ahora solo se refer\u00eda a la informaci\u00f3n financiera, se ampl\u00eda al informe de sostenibilidad CSRD. Posteriormente, deben integrarse en el informe de gesti\u00f3n y presentarse en formato electr\u00f3nico. Las empresas que ya est\u00e9n sujetas a las directrices NFDR tendr\u00e1n la obligaci\u00f3n de comenzar la recopilaci\u00f3n de datos a partir de 2026, para poder elaborar un informe conforme a la CSRD del a\u00f1o anterior en 2027. <\/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\/obstaculos-en-la-obligacion-de-informar-de-la-csrd\/\">Obst\u00e1culos a la obligaci\u00f3n de informar sobre las DRSC<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/es\/ley-de-energia\/csrd-berichtspflicht-klimaplaene\/\">Panorama del tema CSRD<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La Directiva CSRD convierte la sostenibilidad en una tarea obligatoria para la alta direcci\u00f3n y equipara los datos ecol\u00f3gicos a la informaci\u00f3n financiera. Este art\u00edculo analiza el estado actual tras el paquete \u00f3mnibus I de 2026 y muestra c\u00f3mo los grupos afectados deben documentar sus cadenas de suministro y objetivos clim\u00e1ticos de forma legalmente segura.<\/p>","protected":false},"author":3,"featured_media":7795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-7793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00fcr wen gilt die CSRD Berichtspflicht? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Was ist die CSRD Berichtspflicht, ab wann und f\u00fcr wen gilt sie? 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