{"id":21009,"date":"2023-06-08T09:01:23","date_gmt":"2023-06-08T07:01:23","guid":{"rendered":"https:\/\/www.dogoodpeople.com\/?p=21009"},"modified":"2023-06-08T09:02:46","modified_gmt":"2023-06-08T07:02:46","slug":"csrd-y-materialidad-no-financiera","status":"publish","type":"post","link":"https:\/\/www.dogoodpeople.com\/es\/tendencias-rsc\/regulaciones-sostenibles\/csrd-y-materialidad-no-financiera\/","title":{"rendered":"CSRD y materialidad no financiera"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21009\" class=\"elementor elementor-21009 elementor-20954\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e35230e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e35230e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4382c18\" data-id=\"4382c18\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4d3a41 elementor-widget elementor-widget-text-editor\" data-id=\"c4d3a41\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Si bien las empresas han estado expuestas durante mucho tiempo a la materialidad financiera y la gesti\u00f3n de los riesgos econ\u00f3micos para los accionistas, la nueva CSRD pondr\u00e1 la materialidad no financiera al frente de los informes de las empresas. <\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f256371 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f256371\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82e4af0\" data-id=\"82e4af0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9572d3 elementor-widget elementor-widget-text-editor\" data-id=\"a9572d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Por lo general, la materialidad ha sido una herramienta para juzgar el impacto que un determinado riesgo u oportunidad empresarial puede tener en una empresa y sus accionistas, centr\u00e1ndose casi exclusivamente en los t\u00e9rminos financieros para redactar los informes de la empresa.<\/p>\n<p>La nueva <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">Directiva sobre Informes de Sostenibilidad Corporativa (CSRD, por sus siglas en ingl\u00e9s)<\/a> tiene como objetivo dar un paso m\u00e1s y <strong>alinear la materialidad con la sostenibilidad.<\/strong> Es decir, las empresas tendr\u00e1n que evaluar los riesgos y oportunidades derivados de cosas como la vulnerabilidad del negocio frente al cambio clim\u00e1tico o, por el contrario, la contribuci\u00f3n de la organizaci\u00f3n al mismo. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b926ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b926ca\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4ab02a\" data-id=\"a4ab02a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57a5382 elementor-cta--skin-cover elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"57a5382\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/05\/pexels-jacob-colvin-1761279.jpg);\" role=\"img\" aria-label=\"materiality analysis\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tGu\u00eda para realizar un an\u00e1lisis de materialidad\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\t<p>Descarga nuestra gu\u00eda para descubrir las claves para realizar un an\u00e1lisis de materialidad, as\u00ed como los beneficios de hacerlo. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-xs\" href=\"https:\/\/www.dogoodpeople.com\/es\/guias-ods-empresas\/guia-para-realizar-un-analisis-de-materialidad\/\">\n\t\t\t\t\t\tDesc\u00e1rgala aqu\u00ed\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ad3d07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ad3d07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-228bdc8\" data-id=\"228bdc8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c48e591 elementor-widget elementor-widget-text-editor\" data-id=\"c48e591\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Y mientras que para algunas empresas la materialidad no financiera y las premisas establecidas en el esfuerzo m\u00e1s reciente de Europa para crear un entorno empresarial sostenible no son nuevas, para muchas otras, <strong>estas nuevas reglas tienen implicaciones nuevas<\/strong> e importantes, as\u00ed que profundicemos. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2bf3e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2bf3e7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5d96c6\" data-id=\"b5d96c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27cdc99 elementor-widget elementor-widget-heading\" data-id=\"27cdc99\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es la materialidad no financiera?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14dc6cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14dc6cb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5053027\" data-id=\"5053027\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7fde89 elementor-widget elementor-widget-text-editor\" data-id=\"d7fde89\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Como hemos explicado antes, la materialidad no financiera no es un concepto nuevo, y muchas empresas ya est\u00e1n familiarizadas con ello. Se refiere a los riesgos y oportunidades relacionados con la sostenibilidad que las empresas optan por incluir en sus informes corporativos en funci\u00f3n del impacto que tienen en las decisiones de los usuarios. <\/p>\n<p>Sin embargo, las organizaciones que lo hacen, trabajan de forma voluntaria siguiendo est\u00e1ndares de reporte como <a href=\"https:\/\/www.globalreporting.org\/\" target=\"_blank\" rel=\"noopener\">GRI (Global Reporting Initiative).<\/a> Pero los reguladores de la UE est\u00e1n cambiando las tornas para <strong>hacer que la materialidad no financiera y la evaluaci\u00f3n de los riesgos de sostenibilidad sean obligatorias.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0a5ecc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0a5ecc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-121ca6e\" data-id=\"121ca6e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a12bcbf e-transform e-transform elementor-widget elementor-widget-image\" data-id=\"a12bcbf\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-nataliya-vaitkevich-7172827.jpg\" class=\"attachment-large size-large wp-image-20965\" alt=\"CSRD and materiality\" srcset=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-nataliya-vaitkevich-7172827.jpg 640w, https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-nataliya-vaitkevich-7172827-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77daa80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77daa80\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b9f1a1\" data-id=\"1b9f1a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4c44d4 elementor-widget elementor-widget-text-editor\" data-id=\"d4c44d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De hecho, la \u00faltima <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=celex%3A32019R2088\" target=\"_blank\" rel=\"noopener\">Regulaci\u00f3n de Divulgaci\u00f3n de Finanzas Sostenibles (SFDR)<\/a> ya obliga a los inversores a considerar los riesgos materiales de sostenibilidad, lo que a su vez hace que las empresas est\u00e9n m\u00e1s abiertas a ofrecer dicha informaci\u00f3n.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-685fe7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"685fe7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91ac5db\" data-id=\"91ac5db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a4e0c0 elementor-widget elementor-widget-heading\" data-id=\"3a4e0c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 pasa con la doble materialidad?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57ec913 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57ec913\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f05093\" data-id=\"9f05093\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76c5350 elementor-widget elementor-widget-text-editor\" data-id=\"76c5350\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Una de las principales caracter\u00edsticas que definen la CSRD, y que la diferencian de esfuerzos anteriores de elaboraci\u00f3n de informes de sostenibilidad, es precisamente la inclusi\u00f3n de la doble materialidad. <\/p>\n<p>La doble materialidad implica una doble evaluaci\u00f3n en la que las empresas no solo analizan la sostenibilidad o los problemas no financieros que pueden generar riesgos para sus actividades, sino tambi\u00e9n <strong>el impacto que la empresa en s\u00ed misma tiene en la sociedad y el medio ambiente.<\/strong> <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9acde45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9acde45\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-236b020\" data-id=\"236b020\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f2c96d elementor-cta--skin-cover elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"9f2c96d\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tInvolucra a los empleados en la estrategia de sostenibilidad\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\t<p>Descubre m\u00e1s sobre c\u00f3mo ayudamos a impulsar el engagement<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-xs\" href=\"https:\/\/www.dogoodpeople.com\/es\/contacto\/\">\n\t\t\t\t\t\tCONTACTO\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac8bfdb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac8bfdb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d0aa3ab\" data-id=\"d0aa3ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f535d7 elementor-widget elementor-widget-text-editor\" data-id=\"8f535d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La materialidad no financiera, incluida la doble materialidad, es <strong>el medio por el cual<\/strong> <strong>las empresas pueden reconocer el alcance del impacto de sus actividades<\/strong> m\u00e1s all\u00e1 de los t\u00e9rminos financieros o monetarios, que tradicionalmente y principalmente preocupan a los inversores.<\/p>\n<p>En este sentido, la doble materialidad tiene en cuenta a los grupos de inter\u00e9s, desde empleados hasta proveedores, clientes y la comunidad en general en la que operan. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fa3df8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fa3df8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7baff64\" data-id=\"7baff64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9164af4 elementor-widget elementor-widget-heading\" data-id=\"9164af4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo pueden las empresas abordar la materialidad no financiera?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6dfe94f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dfe94f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89a0709\" data-id=\"89a0709\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f04c1e elementor-widget elementor-widget-text-editor\" data-id=\"7f04c1e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los informes corporativos han sido obligatorios durante mucho tiempo en algunos aspectos, pero nunca antes hab\u00edan sido tan relevantes a la hora de evaluar los riesgos no financieros y de sostenibilidad para inversores, gobiernos, sociedad y una amplia variedad de partes interesadas internas y externas.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9e8946 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9e8946\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3350de\" data-id=\"c3350de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0253af0 e-transform elementor-widget elementor-widget-image\" data-id=\"0253af0\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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 decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-thirdman-7655826.jpg\" class=\"attachment-large size-large wp-image-20977\" alt=\"CSRD and materiality\" srcset=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-thirdman-7655826.jpg 640w, https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-thirdman-7655826-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58234c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58234c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86ec72b\" data-id=\"86ec72b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-062c700 elementor-widget elementor-widget-text-editor\" data-id=\"062c700\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los riesgos no financieros o de sostenibilidad pueden abarcar desde la estrategia de la empresa hasta su reputaci\u00f3n y desempe\u00f1o. Pero, \u00bfc\u00f3mo pueden las empresas abordar un esfuerzo tan ambicioso? Estos son algunos <strong>pasos clave a tener en cuenta<\/strong> al abordar la doble materialidad y los informes no financieros alineados con CSRD: <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d25b285 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d25b285\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0686e03\" data-id=\"0686e03\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7176efc elementor-widget elementor-widget-text-editor\" data-id=\"7176efc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Comunicaci\u00f3n abierta, directa y regular con los grupos de inter\u00e9s.<\/strong> Uno de los aspectos clave de los an\u00e1lisis de materialidad es evaluar qu\u00e9 riesgos los stakeholders encuentran m\u00e1s relevantes y contrastarlos con las prioridades del negocio. <\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-07b0685 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07b0685\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4c040e\" data-id=\"b4c040e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c08e658 elementor-widget elementor-widget-text-editor\" data-id=\"c08e658\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Evaluar en el largo plazo.<\/strong> Uno de los temas m\u00e1s destacados en las evaluaciones no financieras es el cambio clim\u00e1tico y sus efectos, por lo tanto, para poder analizar adecuadamente los impactos de los riesgos clim\u00e1ticos para y por las actividades de la empresa es necesario mirar a corto, medio y largo plazo. <\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0d77bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0d77bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd02bd7\" data-id=\"cd02bd7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a900bd2 elementor-widget elementor-widget-text-editor\" data-id=\"a900bd2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Buscar formas de generar datos relevantes.<\/strong> Uno de los mayores problemas a los que se enfrentan las empresas al evaluar la informaci\u00f3n no financiera es la falta de datos relevantes sobre cuestiones como la gesti\u00f3n de los empleados, los derechos humanos o los factores de gobernanza. Todos los cuales son cruciales para comprender los riesgos materiales de los grupos de inter\u00e9s. <\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-750b8a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"750b8a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e80c09\" data-id=\"7e80c09\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6469b1c e-transform elementor-widget elementor-widget-image\" data-id=\"6469b1c\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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 decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-diva-plavalaguna-6147023.jpg\" class=\"attachment-large size-large wp-image-21005\" alt=\"CSRD and materiality\" srcset=\"https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-diva-plavalaguna-6147023.jpg 640w, https:\/\/www.dogoodpeople.com\/wp-content\/uploads\/2023\/06\/pexels-diva-plavalaguna-6147023-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2df2364 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2df2364\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4022fd2\" data-id=\"4022fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6705d9 elementor-widget elementor-widget-heading\" data-id=\"e6705d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Involucra a los empleados en la estrategia de sostenibilidad<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bae4fb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bae4fb1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6665c2\" data-id=\"e6665c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba4e828 elementor-widget elementor-widget-text-editor\" data-id=\"ba4e828\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La gesti\u00f3n de los empleados es parte de una evaluaci\u00f3n eficiente de la materialidad no financiera y, adem\u00e1s, ellos mismos <a href=\"https:\/\/www.dogoodpeople.com\/es\/tendencias-rsc\/cultura-sostenible\/emisiones-de-alcance-3-y-el-papel-de-los-empleados-en-la-sostenibilidad\/\">deber\u00edan ser una parte activa y central de los esfuerzos de las empresas para mejorar las estrategias de sostenibilidad y, en consecuencia, los informes de sostenibilidad.<\/a> <\/p>\n<p>Es en este contexto que creemos que la sostenibilidad no puede ser cosa de un solo departamento o una sola pol\u00edtica, solo es efectiva y productiva cuando <strong>la integramos en toda la empresa<\/strong>, en el coraz\u00f3n de los empleados y otros grupos de inter\u00e9s relevantes.<\/p>\n<p>Con nuestra tecnolog\u00eda ayudamos a las empresas a establecer <b>objetivos de impacto ESG<\/b> para los empleados en relaci\u00f3n con la estrategia de sostenibilidad de la empresa. Podemos activar y trazar el impacto de los empleados, creando un compromiso que se traduce en mejores m\u00e9tricas ESG, valor de reputaci\u00f3n y un <strong>impacto positivo<\/strong> general para el medio ambiente y la sociedad.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Si bien las empresas han estado expuestas durante mucho tiempo a la materialidad financiera y [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":20958,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[176],"tags":[],"class_list":["post-21009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulaciones-sostenibles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v27.6) - 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