{"id":1769,"date":"2025-05-22T22:01:13","date_gmt":"2025-05-22T22:01:13","guid":{"rendered":"http:\/\/ecostars.ai\/insight\/csrd-y-el-paquete-omnibus\/"},"modified":"2025-05-22T22:01:13","modified_gmt":"2025-05-22T22:01:13","slug":"csrd-y-el-paquete-omnibus","status":"publish","type":"insight","link":"https:\/\/ecostars.ai\/es\/insight\/csrd-y-el-paquete-omnibus\/","title":{"rendered":"CSRD y el Paquete \u00d3mnibus"},"content":{"rendered":"\n<p>El reciente paquete legislativo \u201c\u00d3mnibus\u201d de la Comisi\u00f3n Europea, presentado en febrero de 2025, marca un cambio significativo en el planteamiento de la UE sobre los informes de sostenibilidad. Con el objetivo de reducir las cargas administrativas y mejorar la competitividad, el paquete propone cambios sustanciales en la Directiva sobre la presentaci\u00f3n de informes de sostenibilidad empresarial (DSCE), el Reglamento de la UE sobre taxonom\u00eda y la Directiva sobre la diligencia debida en materia de sostenibilidad empresarial (DDCSE).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h2 class=\"wp-block-heading\">Cambios clave del Paquete \u00d3mnibus<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>Retraso en los plazos de notificaci\u00f3n<\/strong><\/h3>\n\n\n\n<p>La directiva \u201cstop-the-clock\u201d aplaza dos a\u00f1os la obligaci\u00f3n de informar sobre el CSRD para determinadas empresas<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Las grandes empresas a\u00fan no han presentado informes (Oleada 2):<\/strong> Los primeros informes deben presentarse ahora en 2028 para el ejercicio 2027<\/li>\n\n\n\n<li><strong>PYME que cotizan en bolsa y otros (Ola 3):<\/strong> Los primeros informes deben presentarse ahora en 2029 para el ejercicio 2028.<\/li>\n<\/ul>\n\n\n\n<p>Este retraso pretende dar a las empresas m\u00e1s tiempo para prepararse para el cumplimiento.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>\u00c1mbito restringido de la DSRS<\/strong><\/h3>\n\n\n\n<p>La propuesta reduce significativamente el n\u00famero de empresas obligadas a informar en virtud del RLSC<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Umbral de empleados:<\/strong> Aumentado de 250 a 1.000 empleados<\/li>\n\n\n\n<li><strong>Criterios financieros:<\/strong> Las empresas tambi\u00e9n deben tener un volumen de negocios superior a 50 millones de euros o un balance general superior a 25 millones de euros.<\/li>\n<\/ul>\n\n\n\n<p>Se espera que este cambio exima a aproximadamente el 80% de las empresas anteriormente incluidas en el \u00e1mbito de aplicaci\u00f3n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>Simplificaci\u00f3n de las normas de informaci\u00f3n<\/strong><\/h3>\n\n\n\n<p>Las Normas Europeas para la Elaboraci\u00f3n de Informes de Sostenibilidad (NERS) se someter\u00e1n a revisiones para:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduce el n\u00famero de puntos de datos.<\/li>\n\n\n\n<li>Aclarar las disposiciones ambiguas.<\/li>\n\n\n\n<li>Mejorar la coherencia con el resto de la legislaci\u00f3n.<\/li>\n<\/ul>\n\n\n\n<p>Adem\u00e1s, se ha eliminado el requisito de normas sectoriales y el posible paso a niveles de garant\u00eda \u201crazonables\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. <strong>Informaci\u00f3n voluntaria para las PYME<\/strong><\/h3>\n\n\n\n<p>Para las empresas que ya no entran en el \u00e1mbito de aplicaci\u00f3n, la Comisi\u00f3n tiene previsto introducir una norma de informaci\u00f3n voluntaria basada en la norma para PYME elaborada por el EFRAG. Con ello se pretende limitar la informaci\u00f3n que las grandes empresas pueden solicitar a las entidades m\u00e1s peque\u00f1as de sus cadenas de valor.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h2 class=\"wp-block-heading\">Por qu\u00e9 las cadenas hoteleras deben empezar a prepararse ya<\/h2>\n\n\n\n<p>A pesar de los retrasos propuestos y de las reducciones de alcance, es imperativo que las cadenas hoteleras empiecen a preparar sus informes de sostenibilidad:<\/p>\n\n\n\n<p><strong>Gesti\u00f3n de riesgos:<\/strong> Identificar y abordar de forma proactiva los riesgos de sostenibilidad puede evitar posibles da\u00f1os financieros y de reputaci\u00f3n.<\/p>\n\n\n\n<p><strong>Expectativas del mercado:<\/strong> Los viajeros, los inversores y los socios exigen cada vez m\u00e1s transparencia en las pr\u00e1cticas de sostenibilidad.<\/p>\n\n\n\n<p><strong>Eficiencia operativa:<\/strong> La adopci\u00f3n temprana permite integrar las m\u00e9tricas de sostenibilidad en los sistemas existentes, reduciendo los costes futuros de cumplimiento.<\/p>\n\n\n\n<p><strong>Ventaja competitiva:<\/strong> Demostrar compromiso con la sostenibilidad puede diferenciar tu marca en un mercado saturado.<\/p>\n","protected":false},"featured_media":1753,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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