An official communication has just been issued by the National Securities Market Commission (CNMV) and the Institute of Accounting and Auditing (ICAC) in Spain (the authorities who will ensure your sustainability reports are correct).
If you're still confused about the CSRD, that's normal. But we’ve summarized the key updates for you.
There is still no unified European standard for sustainability verification, so each country can use its own national regulations to govern it.
If you haven’t read what we know so far about the transposition of the Spanish CSRD law, including penalties and fines, scope, transitional periods, and much more, you’ll want to check out this article.
Until the CSRD is fully implemented into Spanish law, companies may use the ESRS to meet sustainability reporting requirements. The CNMV and ICAC consider it acceptable for companies to follow this approach, as long as they comply with the reliability and relevance criteria established by the ESRS.
Therefore, even in the absence of a finalized transposition law, companies can begin using the ESRS as the foundation for their sustainability reports starting in 2025.
While the final technical standard is being approved, it is recommended that companies follow COESA's guidelines, the ISSA 5000 (international sustainability assurance standard), and the current ESRS.
The ICAC is developing a standard to ensure the proper verification of companies’ sustainability information, and this standard will be approved when certain key laws in Spain are modified.
January 1, 2025: frrom this date, entities must present their sustainability information in compliance with the CSRD and ESRS.
December 31, 2024: if the regulation transposing the CSRD is not finalized by this date, the CNMV and ICAC will allow entities to continue using the ESRS to comply with the verification of their non-financial information.
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Analisi del calcolo dell'impronta di carbonio tutte le emissioni generate durante il ciclo di vita di un prodotto, compresi l'estrazione, la produzione, il trasporto, l'uso e lo smaltimento delle materie prime.
Le metodologie più riconosciute sono:
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Alcune strategie richiedono investimento iniziale, ma i benefici a lungo termine superano i costi.
Investire nella riduzione delle emissioni di carbonio non è solo un'azione ambientale, è un strategia aziendale intelligente.
