{"id":7140,"date":"2019-12-27T11:54:24","date_gmt":"2019-12-27T10:54:24","guid":{"rendered":"https:\/\/revertia.com\/?p=7140"},"modified":"2019-12-27T11:58:24","modified_gmt":"2019-12-27T10:58:24","slug":"la-obligacion-de-informar-en-materia-de-sostenibilidad","status":"publish","type":"post","link":"https:\/\/revertia.com\/es\/la-obligacion-de-informar-en-materia-de-sostenibilidad\/","title":{"rendered":"La obligaci\u00f3n de informar en materia de sostenibilidad"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-7143 alignleft\" src=\"https:\/\/revertia.com\/wp-content\/uploads\/2019\/12\/sostenibilidad-1.jpg\" alt=\"\" width=\"252\" height=\"256\" \/>Desde hace m\u00e1s de una d\u00e9cada, las empresas grandes o simplemente responsables ven\u00edan publicando sus informes anuales de responsabilidad social corporativa (RSC) de manera voluntaria. Pero esta voluntariedad cambi\u00f3 con la entrada en vigor de la\u00a0Ley 11\/2018, del 28\u00a0de diciembre, que transpone la Directiva Europea 2014\/95\/UE sobre Divulgaci\u00f3n de Informaci\u00f3n No Financiera y Diversidad, obligando a determinadas empresas a publicar de forma peri\u00f3dica informaci\u00f3n relativa a RSC.<\/p>\n<p>El \u00e1mbito de aplicaci\u00f3n de esta Ley afecta a las sociedades consideradas de inter\u00e9s p\u00fablico o que re\u00fanan durante dos a\u00f1os dos de las siguientes caracter\u00edsticas: un balance superior a 20 millones de \u20ac, un volumen de negocio superior a 40 millones de \u20ac y m\u00e1s de 500 trabajadores. Adem\u00e1s, al cabo de tres a\u00f1os, se extender\u00e1 a las sociedades con m\u00e1s de 250 trabajadores consideradas de inter\u00e9s p\u00fablico y tengan un balance superior a 20 millones de \u20ac o un volumen de negocio superior a 40 millones de \u20ac.<\/p>\n<p>Cerca de 2.000 empresas espa\u00f1olas tendr\u00e1n, por tanto, que elaborar un detallado informe sobre sus pol\u00edticas de RSC, incorporando informaci\u00f3n sobre medio ambiente, pol\u00edticas sociales y gobernanza y presentarlo en el Registro Mercantil junto con las cuentas anuales de la sociedad.<\/p>\n<p>No cabe duda de que esta Ley es un paso importante en el mundo de la RSC y la sostenibilidad, y en los pr\u00f3ximos a\u00f1os se ver\u00e1 su impacto. Entre la informaci\u00f3n ambiental a reportar se ha de incluir la relacionada con:<\/p>\n<ul>\n<li><strong>Contaminaci\u00f3n <\/strong>y medidas para su prevenci\u00f3n, reducci\u00f3n o reparaci\u00f3n.<\/li>\n<li><strong>Econom\u00eda circular<\/strong> y prevenci\u00f3n y gesti\u00f3n de residuos.<\/li>\n<li><strong>Uso sostenible de los recursos<\/strong>.<\/li>\n<li><strong>Cambio clim\u00e1tico<\/strong>: emisiones de gases de efecto invernadero generados como resultado de las actividades de la organizaci\u00f3n, las medidas adoptadas para adaptarse a las consecuencias del cambio clim\u00e1tico; las metas de reducci\u00f3n establecidas y los medios implementados para tal fin.<\/li>\n<li><strong>Protecci\u00f3n de la biodiversidad<\/strong>.<\/li>\n<\/ul>\n<p>Esta informaci\u00f3n no financiera cobra cada vez mayor relevancia para los mercados ya que el mundo financiero est\u00e1 incorporando estos aspectos ambientales, sociales y de gobernanza en sus decisiones de inversi\u00f3n, observando los riesgos (f\u00edsicos, regulatorios, de transici\u00f3n, de mercado, etc) derivados de la evoluci\u00f3n hacia una econom\u00eda baja en carbono, circular y m\u00e1s sostenible y anticipando enormes oportunidades en el proceso de transici\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"<p>Desde hace m\u00e1s de una d\u00e9cada, las empresas grandes o simplemente responsables ven\u00edan publicando sus informes anuales de responsabilidad social corporativa (RSC) de manera voluntaria. Pero esta voluntariedad cambi\u00f3 con la entrada en vigor de la\u00a0Ley 11\/2018, del 28\u00a0de diciembre, que transpone la Directiva Europea 2014\/95\/UE sobre Divulgaci\u00f3n de Informaci\u00f3n No Financiera y Diversidad, obligando [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7148,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3,1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La obligaci\u00f3n de informar en materia de sostenibilidad - Revertia<\/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:\/\/revertia.com\/pt\/la-obligacion-de-informar-en-materia-de-sostenibilidad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:es]La obligaci\u00f3n de informar en materia de sostenibilidad[:] - Revertia\" \/>\n<meta property=\"og:description\" content=\"Desde hace m\u00e1s de una d\u00e9cada, las empresas grandes o simplemente responsables ven\u00edan publicando sus informes anuales de responsabilidad social corporativa (RSC) de manera voluntaria. 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