{"id":23808,"date":"2026-05-11T17:15:03","date_gmt":"2026-05-11T15:15:03","guid":{"rendered":"https:\/\/www.dataieanalytics.com\/?page_id=23808"},"modified":"2026-05-11T17:28:04","modified_gmt":"2026-05-11T15:28:04","slug":"la-comisin-europea-acaba-de-publicar-la-versin-final-revisada-de-los-esrs","status":"publish","type":"page","link":"https:\/\/www.dataieanalytics.com\/en\/la-comisin-europea-acaba-de-publicar-la-versin-final-revisada-de-los-esrs\/","title":{"rendered":"La Comisi\u00f3n Europea acaba de publicar la versi\u00f3n final revisada de los ESRS"},"content":{"rendered":"\t\t
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La Comisi\u00f3n Europea acaba de publicar el borrador final del acto delegado de los ESRS simplificados.<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El borrador del acto delegado est\u00e1 abierto a consulta p\u00fablica hasta el 3 de junio. La adopci\u00f3n definitiva se prev\u00e9 para junio de 2026. El contenido ya es suficientemente estable para planificar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\n\n\n\n\nSimplificaci\u00f3n ESRS 2026 \u2014 \u00c2ngela Impact Economy<\/title>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Lato:wght@300;400;700&display=swap\" rel=\"stylesheet\">\n<style>\n*{box-sizing:border-box;margin:0;padding:0}\n.aie{font-family:'Lato',sans-serif;color:#1a1a1a;width:100%;max-width:100%;padding:2rem 0 5rem;line-height:1.7}\n.nav{display:flex;flex-direction:column;width:100%;padding:0}\n.tabs{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;width:100%;margin-top:0}\n.tab{background:#fff;border:1px solid rgba(0,95,155,0.15);border-radius:10px;padding:1rem .75rem;cursor:pointer;text-align:center;transition:all .15s ease}\n.tab:hover{background:rgba(0,95,155,0.04);border-color:rgba(0,95,155,0.3)}\n.tab .tl{font-size:22px;font-weight:700;line-height:1;margin-bottom:4px}\n.tab 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.pr-item-why{font-size:12px}\n .impact{font-size:10px;padding:2px 7px}\n .btn-primary{font-size:13px;padding:10px 16px;width:100%;justify-content:center}\n .footer{flex-direction:column;gap:4px;align-items:flex-start}\n}\n\n\/* Reset anti-WordPress para botones del checker *\/\n.aie button.opt,\n.aie button.opt:hover,\n.aie button.opt:focus,\n.aie button.opt:active {\n all: unset;\n display: inline-block;\n box-sizing: border-box;\n font-size: 13px !important;\n font-family: 'Lato', sans-serif !important;\n font-weight: 400 !important;\n border: 1px solid rgba(0,95,155,0.2) !important;\n border-radius: 8px !important;\n padding: 7px 14px !important;\n cursor: pointer !important;\n background: #fff !important;\n color: #4a4a4a !important;\n transition: all .15s !important;\n line-height: 1.5 !important;\n text-align: left !important;\n}\n.aie button.opt:hover {\n background: rgba(0,95,155,0.05) !important;\n border-color: #005F9B !important;\n}\n.aie button.opt.sel-e {\n background: rgba(128,188,0,0.12) !important;\n color: #4a7000 !important;\n border-color: #80BC00 !important;\n font-weight: 700 !important;\n}\n.aie button.opt.sel-s {\n background: rgba(0,95,155,0.1) !important;\n color: #005F9B !important;\n border-color: #005F9B !important;\n font-weight: 700 !important;\n}\n.aie button.opt.sel-g {\n background: rgba(6,166,225,0.1) !important;\n color: #067fa8 !important;\n border-color: #06A6E1 !important;\n font-weight: 700 !important;\n}\n.aie button.opt.sel {\n background: rgba(0,95,155,0.07) !important;\n color: #003d63 !important;\n border-color: #005F9B !important;\n font-weight: 700 !important;\n}\n<\/style>\n<\/head>\n<body>\n<div class=\"aie\">\n\n <!-- CONTEXTO -->\n <div style=\"font-family:'Lato',sans-serif;margin-bottom:2rem\">\n <p style=\"font-size:14px;color:#777;background:rgba(0,95,155,0.04);border-left:3px solid rgba(0,95,155,0.25);padding:.75rem 1rem;border-radius:0 8px 8px 0;line-height:1.6;margin-bottom:1.5rem\">ⓘ Esta informaci\u00f3n se basa en el borrador publicado el 6 de mayo de 2026 en el marco del paquete Omnibus I. Aunque muy probable que se mantenga, verificad la versi\u00f3n definitiva antes de trasladar cambios concretos a vuestros procesos. <a href=\"https:\/\/angelaie.com\/contacto\" style=\"color:#005F9B;font-weight:700;text-decoration:none;border-bottom:1px solid rgba(0,95,155,0.3)\">\u00bfNecesit\u00e1is ayuda? Contactadnos.<\/a><\/p>\n <div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px\">\n <div style=\"background:rgba(0,95,155,0.05);border:1px solid rgba(0,95,155,0.12);border-radius:10px;padding:1.25rem 1rem\">\n <div style=\"font-size:28px;font-weight:700;line-height:1;margin-bottom:6px;color:#005F9B\">60\u201370%<\/div>\n <div style=\"font-size:13px;color:#5a5a5a;line-height:1.4\">Reducci\u00f3n total de datapoints obligatorios y voluntarios<\/div>\n <\/div>\n <div style=\"background:rgba(0,95,155,0.05);border:1px solid rgba(0,95,155,0.12);border-radius:10px;padding:1.25rem 1rem\">\n <div style=\"font-size:28px;font-weight:700;line-height:1;margin-bottom:6px;color:#80BC00\">3 de junio<\/div>\n <div style=\"font-size:13px;color:#5a5a5a;line-height:1.4\">Cierre del periodo de consulta p\u00fablica<\/div>\n <\/div>\n <div style=\"background:rgba(0,95,155,0.05);border:1px solid rgba(0,95,155,0.12);border-radius:10px;padding:1.25rem 1rem\">\n <div style=\"font-size:28px;font-weight:700;line-height:1;margin-bottom:6px;color:#06A6E1\">Junio<\/div>\n <div style=\"font-size:13px;color:#5a5a5a;line-height:1.4\">Adopci\u00f3n definitiva del acto delegado prevista<\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- PILARES -->\n <div class=\"nav\">\n <div style=\"display:block;width:100%;font-size:12px;color:#999;font-weight:400;margin-bottom:1rem;margin-top:2rem;text-transform:uppercase;letter-spacing:.06em\">Explora los cambios por \u00e1rea<\/div>\n <div class=\"tabs\">\n <div class=\"tab\" id=\"tab-t\" data-panel=\"t\"><div class=\"tl tl-t\">⇄<\/div><div class=\"ts\">Transversales<\/div><\/div>\n <div class=\"tab\" id=\"tab-e\" data-panel=\"e\"><div class=\"tl tl-e\">E<\/div><div class=\"ts\">Ambiental<\/div><\/div>\n <div class=\"tab\" id=\"tab-s\" data-panel=\"s\"><div class=\"tl tl-s\">S<\/div><div class=\"ts\">Social<\/div><\/div>\n <div class=\"tab\" id=\"tab-g\" data-panel=\"g\"><div class=\"tl tl-g\">G<\/div><div class=\"ts\">Gobernanza<\/div><\/div>\n <\/div>\n\n <!-- PANEL T -->\n <div class=\"panel\" id=\"panel-t\">\n <div class=\"panel-title\">Cambios transversales<\/div>\n <div class=\"tgrid\">\n <div class=\"tcard\"><h4>Materialidad como filtro<\/h4><p>Reportar lo no material est\u00e1 expresamente prohibido, aunque est\u00e9 prescrito por un requisito de divulgaci\u00f3n. El an\u00e1lisis de materialidad pasa a ser el eje del reporte, combinando enfoques top-down y bottom-up.<\/p><div class=\"timpl\">Refuerza la posici\u00f3n frente al verificador. La empresa debe omitir activamente lo no material.<\/div><\/div>\n <div class=\"tcard\"><h4>Cadena de valor: estimaciones y l\u00edmite de exigencia<\/h4><p>Se admiten estimaciones, proxies y datos sectoriales cuando los primarios supongan esfuerzo desproporcionado. Se introduce un l\u00edmite formal a lo que se puede exigir a proveedores PYMEs y contrapartes no-UE.<\/p><div class=\"timpl\">Las empresas deben recalibrar sus cuestionarios de proveedores. Alivio real en la recolecci\u00f3n de datos de cadena.<\/div><\/div>\n <div class=\"tcard\"><h4>PAO centralizados<\/h4><p>Pol\u00edticas, acciones, m\u00e9tricas y objetivos se concentran en cuatro requisitos de divulgaci\u00f3n transversales. Una misma pol\u00edtica puede cubrir varios temas declarando su alcance una sola vez. Eliminaci\u00f3n \u00edntegra de divulgaciones voluntarias.<\/p><div class=\"timpl\">Reducci\u00f3n significativa del volumen narrativo. Menos duplicidades entre est\u00e1ndares.<\/div><\/div>\n <div class=\"tcard\"><h4>Omisi\u00f3n por confidencialidad<\/h4><p>Cuatro categor\u00edas formales: perjuicio comercial grave, secretos comerciales, informaci\u00f3n clasificada e informaci\u00f3n protegida por normas UE\/nacionales (privacidad, seguridad).<\/p><div class=\"timpl\">Cada uso exige declaraci\u00f3n expl\u00edcita y reevaluaci\u00f3n peri\u00f3dica. V\u00e1lvula de escape para M&A, propiedad intelectual y datos personales.<\/div><\/div>\n <div class=\"tcard\"><h4>Marco de efectos financieros<\/h4><p>Se deben divulgar los efectos financieros actuales y anticipados de los riesgos y oportunidades materiales, identificando las partidas afectadas en los estados financieros.<\/p><div class=\"timpl\">Hay alivios cualificados cuando la cuantificaci\u00f3n no es factible. Conecta el reporte de sostenibilidad con los estados financieros.<\/div><\/div>\n <div class=\"tcard\"><h4>Calendarios de aplicaci\u00f3n escalonados<\/h4><p>Empresas con >450 M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico (ya obligadas en los ejercicios 2024-2026) pueden diferir requisitos de biodiversidad, cadena de valor, comunidades y consumidores hasta 2027.<\/p><div class=\"timpl\">La aplicaci\u00f3n voluntaria temprana no acorta los plazos de otras empresas. Ver tabla completa abajo.<\/div><\/div>\n <\/div>\n <table class=\"phasein-table\">\n <thead><tr><th>Cohorte<\/th><th>Qu\u00e9 puede omitirse<\/th><th>Hasta<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Empresas con >450 M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico<br><em style=\"font-size:12px;color:#888\">Ya obligadas en los ejercicios 2024-2026 (wave one)<\/em><\/td><td>Todos los requisitos de divulgaci\u00f3n de ESRS E4, S2, S3 y S4 y los efectos financieros anticipados<\/td><td><span class=\"pill-date\">2027<\/span><\/td><\/tr>\n <tr><td>Empresas con >450 M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico<br><em style=\"font-size:12px;color:#888\">Ya obligadas en los ejercicios 2024-2026 (wave one)<\/em><\/td><td>Informaci\u00f3n cuantitativa sobre efectos financieros anticipados y sustancias de preocupaci\u00f3n (SoC)<\/td><td><span class=\"pill-date\">2030<\/span><\/td><\/tr>\n <tr><td>Empresas con >450 M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico<br><em style=\"font-size:12px;color:#888\">Ya obligadas en los ejercicios 2024-2026 (wave one)<\/em><\/td><td>Informaci\u00f3n sobre sustancias extremadamente preocupantes (Substances of very high concern, SVHC) para usuarios de art\u00edculos<\/td><td><span class=\"pill-date\">2028<\/span><\/td><\/tr>\n <tr><td>Empresas de inter\u00e9s p\u00fablico con >500 empleados, pero con <450 M\u20ac y <1.000 empleados<br><em style=\"font-size:12px;color:#888\">Ya obligadas en los ejercicios 2024-2026 (wave one)<\/em><\/td><td>Todos los requisitos de divulgaci\u00f3n de los est\u00e1ndares tem\u00e1ticos<\/td><td><span class=\"pill-date\">2027<\/span><\/td><\/tr>\n <tr><td>Empresas que no son de inter\u00e9s p\u00fablico con >450 M\u20ac y >1.000 empleados<br><em style=\"font-size:12px;color:#888\">A partir de 2027<\/em><\/td><td>Mismos alivios aplicados a sus primeros 1 a 3 ejercicios de reporte<\/td><td><span class=\"pill-date\">Variable<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <!-- PANEL E -->\n <div class=\"panel\" id=\"panel-e\">\n <div class=\"panel-title\">Pilar ambiental \u2014 qu\u00e9 cambia<\/div>\n <div class=\"acc-list\">\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Plan de transici\u00f3n clim\u00e1tica<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Puede presentarse como plan independiente o integrarse en un plan m\u00e1s amplio que combine mitigaci\u00f3n y adaptaci\u00f3n. Se reduce la narrativa exhaustiva manteniendo los componentes esenciales de credibilidad y comparabilidad.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> se reconocen expl\u00edcitamente los planes integrados clima-naturaleza. Menos volumen narrativo obligatorio, pero los elementos de credibilidad siguen siendo exigibles.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Emisiones totales (Scope 1, 2 y 3)<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se mantiene la obligaci\u00f3n principal de reportar las emisiones totales y se introduce una exigencia nueva de desagregaci\u00f3n de las emisiones de Scope 1 y Scope 2 entre (i) el grupo contable consolidado y (ii) las emisiones excluidas de ese grupo.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> el dato central no cambia. Lo que cambia para los grupos consolidados es la desagregaci\u00f3n entre lo que emite el grupo y las emisiones excluidas del mismo.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Intensidad energ\u00e9tica<\/span><span class=\"atag tag-del\">Eliminado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se elimina la obligaci\u00f3n de calcular y reportar el ratio de intensidad energ\u00e9tica (energ\u00eda \/ output).<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> las empresas que ya lo ten\u00edan en sus sistemas pueden prescindir de este c\u00e1lculo. Sin acci\u00f3n requerida si no se hab\u00eda implementado a\u00fan.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Micropl\u00e1sticos<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">La divulgaci\u00f3n se limita a micropl\u00e1sticos <strong>primarios<\/strong>: cantidad fabricada o usada en productos y cantidad directamente liberada al medio. Los micropl\u00e1sticos secundarios pueden reportarse cualitativamente.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> reduce la carga t\u00e9cnica especialmente en cosm\u00e9tica, textil, automoci\u00f3n y envases.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Sustancias peligrosas y sustancias de muy alta preocupaci\u00f3n<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Estructura tripartita seg\u00fan el perfil de empresa: el sector qu\u00edmico mantiene divulgaci\u00f3n cuantitativa completa; empresas usuarias de sustancias reportan \u00fanicamente sustancias de muy alta preocupaci\u00f3n (SVHC); fabricantes, importadores o usuarios de art\u00edculos divulgan solo los nombres de sustancias por encima del umbral del 0,1% en peso.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> reducci\u00f3n sustancial para empresas no qu\u00edmicas. Calendarios aplazados: sustancias de preocupaci\u00f3n (SoC) hasta 2030, sustancias de muy alta preocupaci\u00f3n (SVHC) en art\u00edculos hasta 2028.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Estr\u00e9s h\u00eddrico e intensidad de agua<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se sustituye \"\u00e1rea en riesgo h\u00eddrico\" por \"\u00e1rea con estr\u00e9s h\u00eddrico\" con umbrales cuantitativos expl\u00edcitos. Adem\u00e1s, se elimina la m\u00e9trica de intensidad de agua.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> las empresas deben reidentificar sus instalaciones conforme a los nuevos criterios. El dato anterior no es reutilizable directamente.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Plan de transici\u00f3n de biodiversidad<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">La divulgaci\u00f3n es obligatoria cuando la empresa ya ha adoptado el plan y publicado sus caracter\u00edsticas clave. A diferencia del plan clim\u00e1tico, la inexistencia de un plan de biodiversidad no requiere justificaci\u00f3n expl\u00edcita.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> elaborar el plan no es obligatorio per se. Si ya existe y est\u00e1 adoptado formalmente, s\u00ed hay que divulgarlo.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Materiales clave<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se define formalmente el concepto de \"material clave\" y se elimina el requerimiento de desglose por tipo de material.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> solo el dato agregado es necesario. Reducci\u00f3n directa de carga en empresas industriales y manufactureras.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Residuos con destino desconocido<\/span><span class=\"atag tag-add\">Dato nuevo<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se introduce un nuevo datapoint obligatorio: porcentaje de residuos cuyo destino final es desconocido sobre el total generado. Reconoce la p\u00e9rdida de trazabilidad operativa y permite reportar la incertidumbre con honestidad.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> hay que empezar a rastrear este dato si no se hace ya. Afecta a todas las empresas con gesti\u00f3n significativa de residuos.<\/div><\/div><\/div>\n <\/div>\n <\/div>\n\n <!-- PANEL S -->\n <div class=\"panel\" id=\"panel-s\">\n <div class=\"panel-title\">Pilar social \u2014 qu\u00e9 cambia<\/div>\n <div class=\"acc-list\">\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Trabajadores no empleados<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">El requisito se reduce a un \u00fanico datapoint: n\u00famero total en headcount o FTE. Solo aplica si los no empleados son cr\u00edticos para el modelo de negocio o si los impactos sobre ellos son materiales.<div class=\"impl\"><strong>\u00bfQui\u00e9n es trabajador no empleado?<\/strong> Aut\u00f3nomos con contrato de prestaci\u00f3n de mano de obra y trabajadores de ETT.<br><br><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> empresas con este colectivo como marginal pueden no reportar este requisito en absoluto. Solo es obligatorio en plataformas de reparto o sectores con alta subcontrataci\u00f3n de mano de obra.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Distribuci\u00f3n por grupos de edad<\/span><span class=\"atag tag-del\">Eliminado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se elimina la obligaci\u00f3n de reportar la distribuci\u00f3n de empleados por tramos de edad.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> las empresas dejan de mantener un reporte demogr\u00e1fico granular por edad. Si ya lo ten\u00edais en el sistema de reporting, pod\u00e9is eliminarlo.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Salud y seguridad \u2014 fatalidades<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Las fatalidades por enfermedad laboral se reportan <strong>exclusivamente para empleados<\/strong>. Cuando el est\u00e1ndar de salud y seguridad sea material, las fatalidades por accidente y la tasa de accidentes registrables deben extenderse a los no empleados con desglose.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> reconoce la dificultad de atribuci\u00f3n causal en cadenas extendidas. Las empresas para las que salud y seguridad sea un tema material deben extender el reporte de accidentalidad a sus no empleados.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Cadena de valor, comunidades y consumidores<\/span><span class=\"atag tag-mod\">Simplificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Los tres est\u00e1ndares se benefician de la centralizaci\u00f3n de la pol\u00edtica transversal de Derechos Humanos y de los requisitos generales de PAO. Una sola pol\u00edtica overarching cubre los cuatro est\u00e1ndares sociales.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> estos requisitos de divulgaci\u00f3n son diferibles hasta 2027 para empresas con >450 M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico.<\/div><\/div><\/div>\n <\/div>\n <\/div>\n\n <!-- PANEL G -->\n <div class=\"panel\" id=\"panel-g\">\n <div class=\"panel-title\">Pilar de gobernanza \u2014 qu\u00e9 cambia<\/div>\n <div class=\"acc-list\">\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Anti-corrupci\u00f3n y soborno<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Se reportan tres categor\u00edas diferenciadas: <strong>condenas<\/strong> (decisiones finales de tribunales penales), <strong>sanciones<\/strong> (decisiones finales de autoridades administrativas o regulatorias) y <strong>multas<\/strong> (penalizaciones monetarias en estados financieros). La inclusi\u00f3n de sanciones administrativas y regulatorias ampl\u00eda el per\u00edmetro respecto a la versi\u00f3n anterior.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> hay que actualizar los sistemas internos de seguimiento para incluir procedimientos no penales con resoluci\u00f3n firme.<\/div><\/div><\/div>\n <div class=\"acc-item\"><div class=\"acc-head\" data-acc=\"true\"><span class=\"acc-ttl\">Pr\u00e1cticas de pago<\/span><span class=\"atag tag-mod\">Modificado<\/span><span class=\"chev\">⌄<\/span><\/div><div class=\"acc-body\">Desaparece el tiempo medio de pago. Se sustituye por una caracterizaci\u00f3n estructurada: plazos est\u00e1ndar por categor\u00eda de proveedor (con menci\u00f3n espec\u00edfica a PYMEs si difieren del r\u00e9gimen general), porcentaje de pagos efectivamente alineados con esos plazos, y n\u00famero de procedimientos legales pendientes por pagos atrasados. Si los pagos atrasados a PYMEs son un tema material, se exige adem\u00e1s una m\u00e9trica adicional espec\u00edfica.<div class=\"impl\"><strong>Implicaci\u00f3n pr\u00e1ctica:<\/strong> reorienta el reporte de un promedio agregado a una caracterizaci\u00f3n estructurada por tipo de proveedor. Las empresas deben formalizar y categorizar su pol\u00edtica de pagos si no lo han hecho ya.<\/div><\/div><\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- CHECKER -->\n <div class=\"checker\">\n <h2>\u00bfQu\u00e9 cambios te afectan a ti?<\/h2>\n <p class=\"sub\">Dos preguntas. Te mostramos qu\u00e9 cambios son prioritarios para tu organizaci\u00f3n, cu\u00e1les son menores y por qu\u00e9.<\/p>\n <div class=\"qblock\">\n <div class=\"qtext\">1. \u00bfCu\u00e1l es el foco principal de vuestro reporting ESG?<\/div>\n <div class=\"opts\" id=\"q1\">\n <button class=\"opt\" data-qid=\"q1\" data-val=\"e\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">Medioambiental \u2014 emisiones, residuos, agua, energ\u00eda<\/button>\n <button class=\"opt\" data-qid=\"q1\" data-val=\"s\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">Social \u2014 personas, cadena de valor, salud y seguridad<\/button>\n <button class=\"opt\" data-qid=\"q1\" data-val=\"g\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">Gobernanza \u2014 cumplimiento, pr\u00e1cticas de pago<\/button>\n <button class=\"opt\" data-qid=\"q1\" data-val=\"all\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">Los tres pilares por igual<\/button>\n <\/div>\n <\/div>\n <div class=\"qblock\">\n <div class=\"qtext\">2. \u00bfTen\u00e9is los datos ESG estructurados actualmente?<\/div>\n <div class=\"opts\" id=\"q2\">\n <button class=\"opt\" data-qid=\"q2\" data-val=\"no\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">No \u2014 a\u00fan sin sistema claro<\/button>\n <button class=\"opt\" data-qid=\"q2\" data-val=\"partial\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">Parcialmente \u2014 algunos s\u00ed, otros no<\/button>\n <button class=\"opt\" data-qid=\"q2\" data-val=\"yes\" style=\"display:inline-block;box-sizing:border-box;font-size:13px;font-family:Lato,sans-serif;font-weight:400;border:1px solid rgba(0,95,155,0.2);border-radius:8px;padding:7px 14px;cursor:pointer;background:#fff;color:#4a4a4a;line-height:1.5;text-align:left;transition:all .15s;margin:0;text-transform:none;letter-spacing:normal;box-shadow:none;\">S\u00ed \u2014 queremos optimizar el proceso<\/button>\n <\/div>\n <\/div>\n <div class=\"result-wrap\" id=\"result-wrap\">\n <p class=\"result-intro\" id=\"result-intro\"><\/p>\n <div id=\"result-pilares\"><\/div>\n <button class=\"btn-primary\" id=\"btn-cta\">\n Pedir an\u00e1lisis personalizado\n <svg viewBox=\"0 0 16 16\"><line x1=\"2\" y1=\"8\" x2=\"14\" y2=\"8\"\/><polyline points=\"9,3 14,8 9,13\"\/><\/svg>\n <\/button>\n <\/div>\n <\/div>\n\n <div id=\"aie-form-plugin\" style=\"padding-top:1rem\"><!-- Formulario gestionado por plugin WordPress --><\/div>\n<\/div>\n<script>\n(function(){\nvar ans={q1:null,q2:null};\nvar DATA={\n e:{name:'Ambiental',letter:'E',lclass:'le',items:[\n {text:'Residuos con destino desconocido: nuevo datapoint obligatorio.',detail:'Porcentaje sobre el total de residuos generados cuyo destino final es desconocido.',imp:{no:'high',partial:'high',yes:'watch'},why:{no:'Es un dato nuevo que hay que rastrear desde cero. No exist\u00eda antes.',partial:'Probablemente no lo ten\u00e9is recogido. Hay que incorporarlo al sistema de trazabilidad de residuos.',yes:'Revisar si vuestro sistema captura ya este dato o si hay que a\u00f1adirlo al proceso de recogida.'}},\n {text:'Estr\u00e9s h\u00eddrico: cambia la definici\u00f3n. El dato anterior no vale directamente.',detail:'\"\u00c1rea con estr\u00e9s h\u00eddrico\" con umbrales cuantitativos expl\u00edcitos sustituye a \"\u00e1rea en riesgo h\u00eddrico\". Se elimina adem\u00e1s la intensidad de agua.',imp:{no:'med',partial:'high',yes:'high'},why:{no:'Si oper\u00e1is en zonas con presi\u00f3n h\u00eddrica, hay que identificar instalaciones con los nuevos criterios desde el principio.',partial:'Si ten\u00edais parcialmente este dato, hay que recalcularlo con los nuevos umbrales. El dato anterior no es reutilizable directamente.',yes:'Si reportabais intensidad h\u00eddrica, ese dato desaparece. Si reportabais \u00e1reas en riesgo h\u00eddrico, hay que reclasificar instalaciones.'}},\n {text:'Intensidad energ\u00e9tica: eliminada.',detail:'Desaparece el ratio energ\u00eda\/output como dato obligatorio.',imp:{no:'low',partial:'low',yes:'med'},why:{no:'No lo ten\u00edais y ya no hace falta. Sin acci\u00f3n requerida.',partial:'Un problema menos pendiente.',yes:'Si lo ten\u00edais en el sistema, pod\u00e9is eliminarlo del reporte. Reducci\u00f3n directa de carga.'}},\n {text:'Materiales clave: solo el dato agregado. Desaparece el desglose por tipo.',detail:'Se define formalmente el concepto y se elimina el desglose detallado por tipo de material.',imp:{no:'low',partial:'low',yes:'med'},why:{no:'Esta simplificaci\u00f3n os quita un requisito antes de tenerlo.',partial:'Menos trabajo del previsto en este punto.',yes:'Si ya reportabais con desglose por tipo, pod\u00e9is simplificar al dato agregado.'}}\n ]},\n s:{name:'Social',letter:'S',lclass:'ls',items:[\n {text:'Salud y seguridad \u2014 fatalidades: distinci\u00f3n por tipo de evento y colectivo.',detail:'Fatalidades por enfermedad: solo empleados. Por accidente: se extienden a no empleados cuando salud y seguridad sea material.',imp:{no:'med',partial:'high',yes:'high'},why:{no:'Hay que entender qu\u00e9 colectivos entran en cada m\u00e9trica para no recoger datos innecesarios.',partial:'Revisar si salud y seguridad es material y si hay que extender el alcance a no empleados.',yes:'Es probable que haya que ajustar el per\u00edmetro de colectivos incluidos en cada dato.'}},\n {text:'PAO sociales: centralizados. Diferibles hasta 2027 para empresas con >450M\u20ac y >1.000 empleados y de inter\u00e9s p\u00fablico.',detail:'Una sola pol\u00edtica transversal de Derechos Humanos cubre los cuatro est\u00e1ndares sociales.',imp:{no:'low',partial:'med',yes:'high'},why:{no:'El punto de partida es m\u00e1s sencillo: una pol\u00edtica bien construida vale para toda el \u00e1rea social.',partial:'Simplifica lo que hay que desarrollar. Menos pol\u00edticas separadas que construir.',yes:'Si ya ten\u00edais pol\u00edticas separadas por est\u00e1ndar, pod\u00e9is consolidarlas. 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https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logos-para-angela-2-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-c72c64a wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"c72c64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11.png\" class=\"attachment-large size-large wp-image-21591\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo11-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-da70e38 wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"da70e38\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15.png\" class=\"attachment-large size-large wp-image-21594\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo15-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-bd686ed wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"bd686ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16.png\" class=\"attachment-large size-large wp-image-21595\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo16-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-fdf6b49 wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"fdf6b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17.png\" class=\"attachment-large size-large wp-image-21596\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo17-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-ad83c7d wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"ad83c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18.png\" class=\"attachment-large size-large wp-image-21597\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo18-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 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https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo19-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo19-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo19-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-005555f wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"005555f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20.png\" class=\"attachment-large size-large wp-image-21599\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo20-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-6d3b4e7 wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"6d3b4e7\" data-element_type=\"widget\" data-e-type=\"widget\" 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https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo-1-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo-1-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo-1-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-093934e wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"093934e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22.png\" class=\"attachment-large size-large wp-image-21601\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22-100x100.png 100w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22-300x300.png 300w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo22-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-6ec012e wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"6ec012e\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-element elementor-element-ef67c11 wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"ef67c11\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","wcf-animation":"none"}\" 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=\"500\" height=\"500\" src=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo27.png\" class=\"attachment-large size-large wp-image-21602\" alt=\"\" srcset=\"https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo27.png 500w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo27-350x350.png 350w, https:\/\/www.dataieanalytics.com\/wp-content\/uploads\/2024\/09\/logo27-100x100.png 100w, 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El borrador del acto delegado est\u00e1 abierto a consulta p\u00fablica hasta el 3 de junio. La adopci\u00f3n definitiva se prev\u00e9 para junio de 2026. El contenido ya es suficientemente estable para planificar. Simplificaci\u00f3n ESRS 2026 \u2014 \u00c2ngela Impact Economy […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-23808","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Comisi\u00f3n Europea acaba de publicar la versi\u00f3n final revisada de los ESRS - DAT\u00c2IE Sustainability Analytics<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dataieanalytics.com\/en\/la-comisin-europea-acaba-de-publicar-la-versin-final-revisada-de-los-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Comisi\u00f3n Europea acaba de publicar la versi\u00f3n final revisada de los ESRS - DAT\u00c2IE Sustainability Analytics\" \/>\n<meta property=\"og:description\" content=\"La Comisi\u00f3n Europea acaba de publicar el borrador final del acto delegado de los ESRS simplificados. 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