Prepara a tu Empresa para la Nueva Era de Informes de Sostenibilidad con el Reporting XBRL de Dcycle.
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Introducción a la Directiva sobre Información Corporativa en Sostenibilidad (CSRD)

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Reporting XBRL para CSRD: Prepara a tu Empresa para la nueva era de Informes.

Updated on
February 11, 2025

La Directiva sobre Información Corporativa en Sostenibilidad (CSRD) es una nueva normativa que obliga a las empresas a reportar su información de sostenibilidad en formato digital, con el objetivo de mejorar la accesibilidad, fiabilidad y comparabilidad de estos datos. Para lograrlo, se utiliza la taxonomía XBRL® en los Estándares Europeos de Reporte de Sostenibilidad (ESRS), lo que permitirá que el primer conjunto de informes conformes con la CSRD se publique en 2025.

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¿Qué es el formato XBRL y por qué es importante?

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XBRL (eXtensible Business Reporting Language) es un estándar ampliamente utilizado en la presentación de informes financieros. Ahora, bajo la CSRD, también se aplica a la información de sostenibilidad. XBRL permite que los datos sean más fácilmente interpretados, verificados y comparados por reguladores e inversores, gracias al uso de etiquetas estandarizadas que minimizan la necesidad de personalización y facilitan la comparación entre empresas.

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Frequently Asked Questions (FAQs)

How Can You Calculate a Product’s Carbon Footprint?

Carbon footprint calculation analyzes all emissions generated throughout a product’s life cycle, including raw material extraction, production, transportation, usage, and disposal.

The most recognized methodologies are:

  • Life Cycle Assessment (LCA)
  • ISO 14067
  • PAS 2050

Digital tools like Dcycle simplify the process, providing accurate and actionable insights.

What Are the Most Recognized Certifications?
  • ISO 14067 – Defines carbon footprint measurement for products.
  • EPD (Environmental Product Declaration) – Environmental impact based on LCA.
  • Cradle to Cradle (C2C) – Evaluates sustainability and circularity.
  • LEED & BREEAM – Certifications for sustainable buildings.
Which Industries Have the Highest Carbon Footprint?
  • Construction – High emissions from cement and steel.
  • Textile – Intense water usage and fiber production emissions.
  • Food Industry – Large-scale agriculture and transportation impact.
  • Transportation – Fossil fuel dependency in vehicles and aviation.
How Can Companies Reduce Product Carbon Footprints?
  • Use recycled or low-emission materials.
  • Optimize production processes to cut energy use.
  • Shift to renewable energy sources.
  • Improve transportation and logistics to reduce emissions.
Is Carbon Reduction Expensive?

Some strategies require initial investment, but long-term benefits outweigh costs.

  • Energy efficiency lowers operational expenses.
  • Material reuse and recycling reduces procurement costs.
  • Sustainability certifications open new business opportunities.

Investing in carbon reduction is not just an environmental action, it’s a smart business strategy.