{"id":33013,"date":"2026-06-11T10:44:48","date_gmt":"2026-06-11T09:44:48","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=33013"},"modified":"2026-06-11T10:44:48","modified_gmt":"2026-06-11T09:44:48","slug":"guia-practica-para-la-elaboracion-de-informes-de-sostenibilidad-para-pymes-y-entidades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/guia-practica-para-la-elaboracion-de-informes-de-sostenibilidad-para-pymes-y-entidades\/","title":{"rendered":"Gu\u00eda pr\u00e1ctica para la elaboraci\u00f3n de Informes  de Sostenibilidad para PYMES y entidades"},"content":{"rendered":"<section  class='av_textblock_section av-livlljn4-e67e3697c2382b4d5019d9c8f5fb8aef '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h1><span style=\"color: #78d64b;\">Guia pr\u00e0ctica per a l\u2019elaboraci\u00f3 d\u2019Informes de Sostenibilitat per a PIME i entitats<\/span><\/h1>\n<p>Segons la Norma Volunt\u00e0ria Europea (VSME) i la Llei 11\/2018<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-my7oew-2df48d512e3b22d9b394ebf1410dde9e\">\n#top .hr.hr-invisible.av-my7oew-2df48d512e3b22d9b394ebf1410dde9e{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-my7oew-2df48d512e3b22d9b394ebf1410dde9e hr-invisible  avia-builder-el-1  el_after_av_textblock  el_before_av_one_half '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-11piwns-6d06d4372cf2aa284fd5f0f5aa0c5ce1 av_one_half  avia-builder-el-2  el_after_av_hr  el_before_av_one_half  first flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-livkmg3u-e7026fc5fd8d4144847183b6c370a1db\">\n.avia-image-container.av-livkmg3u-e7026fc5fd8d4144847183b6c370a1db img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-livkmg3u-e7026fc5fd8d4144847183b6c370a1db 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https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-1086x1536.jpg 1086w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-1448x2048.jpg 1448w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-1060x1500.jpg 1060w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-219x310.jpg 219w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-450x637.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-141x200.jpg 141w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/portada-guia-scaled.jpg 1810w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/><\/div><\/div><\/div><\/div><div  class='flex_column av-u8njvc-2030c29d97ed5243eac09b2e74b95212 av_one_half  avia-builder-el-4  el_after_av_one_half  el_before_av_hr  flex_column_div  '     ><section  class='av_textblock_section av-livkeqcb-7c434b7b3f02c505d47e880b1c1d8903 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h5>Per a descarregar la guia empleni el seg\u00fcent formulari i li redirigir\u00e0 a la guia.<\/h5>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-livknj2o-dc3f3b1551bcddc008697b7903d85c85\">\n#top .hr.hr-invisible.av-livknj2o-dc3f3b1551bcddc008697b7903d85c85{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-livknj2o-dc3f3b1551bcddc008697b7903d85c85 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ls01mg-24a62ac907cb5ed2809f6b71c798484f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" >\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f33041-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"33041\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ca\/wp-json\/wp\/v2\/posts\/33013#wpcf7-f33041-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"33041\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f33041-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_uacf7_hidden_conditional_fields\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"uacf7-form-wrapper-container uacf7-form-33041  \"><label> Nombre y apellidos\n    <span class=\"wpcf7-form-control-wrap\" data-name=\"Nombreyapellidos\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"Nombreyapellidos\" \/><\/span><\/label>\n<label> Empresa\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Empresa\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"Empresa\" \/><\/span><\/label>\n<label> Email\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<label> \n<span class=\"wpcf7-form-control-wrap\" data-name=\"Aceptolapolticadeprivacidad\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"Aceptolapolticadeprivacidad\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">Acepto la <strong><a href=\"http:\/\/pich.bnfix.com\/politica-de-privacidad\/\" target=\"_blank\" rel=\"noopener\" style=\"text-decoration:underline;\">pol\u00edtica de privacidad<\/a><\/strong><\/span><\/label><\/span><\/span><\/span><\/label>\n\n\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/><\/div><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"_wpcf7_ak_js\" value=\"21\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-acf5403481bf3f35d92e6293e1cd66ba\">\n#top .hr.hr-invisible.av-av_hr-acf5403481bf3f35d92e6293e1cd66ba{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-acf5403481bf3f35d92e6293e1cd66ba hr-invisible  avia-builder-el-8  el_after_av_one_half  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p>\n<section  class='av_textblock_section av-livkhrs8-aa119877df2d8e928b1375ec70526e5e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Benvolguts Srs., Sres.,<\/p>\n<p>La sostenibilitat, i el seu adequat reporting i transpar\u00e8ncia, s\u2019est\u00e0 convertint en un element clau no nom\u00e9s des d\u2019una perspectiva reguladora, sin\u00f3 com un factor directe de competitivitat, acc\u00e9s a finan\u00e7ament i posicionament al mercat.<\/p>\n<p>Estem observant com un nombre creixent d\u2019empreses \u2014incloses moltes pimes i entitats amb altres formes jur\u00eddiques com fundacions i associacions, entre altres\u2014 reben sol\u00b7licituds d\u2019informaci\u00f3 en mat\u00e8ria ambiental, social i de governan\u00e7a (ASG) per part d\u2019entitats financeres, clients, prove\u00efdors, administracions p\u00fabliques i processos de licitaci\u00f3.<strong> Anticipar-se a aquest escenari ja no \u00e9s una opci\u00f3; pot ser un avantatge competitiu.<\/strong><\/p>\n<p>Amb aquest objectiu, amb humilitat, des de BNFIX hem elaborat la \u201c<strong>Guia pr\u00e0ctica per a l\u2019elaboraci\u00f3 d\u2019Informes de Sostenibilitat per a PIME i entitats<\/strong>\u201d, que li adjuntem.<\/p>\n<p>Per facilitar-ne la lectura, li <strong>recomanem comen\u00e7ar per l\u2019Annex I<\/strong>, que ofereix una visi\u00f3 executiva i pr\u00e0ctica dels aspectes essencials. Posteriorment, <strong>podr\u00e0 aprofundir en la guia principal i en l\u2019Annex II<\/strong>, on es desenvolupa amb m\u00e9s detall el marc normatiu i t\u00e8cnic.<\/p>\n<p>Es tracta d\u2019una eina dissenyada per ajudar-lo a:<\/p>\n<ul>\n<li><strong>Respondre de forma estructurada<\/strong> als requeriments ESG de tercers<\/li>\n<li><strong>Millorar l\u2019acc\u00e9s a finan\u00e7ament<\/strong> i les condicions amb entitats financeres<\/li>\n<li><strong>Refor\u00e7ar el posicionament<\/strong> davant de clients i en processos competitius<\/li>\n<li><strong>Ordenar internament la informaci\u00f3<\/strong> de sostenibilitat de manera eficient<\/li>\n<li><strong>Reduir riscos<\/strong> operatius, reputacionals i regulatoris<\/li>\n<\/ul>\n<p>La guia es basa en la <strong>Norma Europea Volunt\u00e0ria (VSME)<\/strong> i en la normativa actual, i permet abordar el reporting de manera progressiva i adaptada a la realitat de cada organitzaci\u00f3, sense afegir c\u00e0rregues innecess\u00e0ries.<\/p>\n<p>La nostra experi\u00e8ncia ens indica que les empreses i entitats, independentment de la seva dimensi\u00f3 o forma jur\u00eddica, que inicien aquest cam\u00ed de manera anticipada no nom\u00e9s compleixen millor amb les exig\u00e8ncies de l\u2019entorn, sin\u00f3 que <strong>obtenen avantatges clars en finan\u00e7ament, negoci i gesti\u00f3 interna.<\/strong><\/p>\n<p>Per aix\u00f2, posem a la seva disposici\u00f3 el nostre equip per acompanyar-lo en:<\/p>\n<ul>\n<li>l\u2019<strong>avaluaci\u00f3<\/strong> inicial de la seva situaci\u00f3 i la identificaci\u00f3 de prioritats ESG<\/li>\n<li>l\u2019<strong>elaboraci\u00f3<\/strong> del seu informe de sostenibilitat<\/li>\n<li>i, si escau, la seva <strong>verificaci\u00f3<\/strong> independent<\/li>\n<\/ul>\n<p>La nostra motivaci\u00f3 per elaborar aquesta guia ha estat intentar oferir una visi\u00f3 global i pr\u00e0ctica per a les persones interessades en l\u2019elaboraci\u00f3 d\u2019informes de sostenibilitat en el m\u00f3n de les pimes i entitats.<\/p>\n<p>Restem a la seva disposici\u00f3.<\/p>\n<p>Rebi una cordial salutaci\u00f3,<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #78d64b;\"><strong>Estefan\u00eda S\u00e1nchez<\/strong> <\/span>\u00b7 Advocada \u00b7 <strong>estefania.sanchez@pich.bnfix.com<\/strong> \u00b7 BNFIXPICH TAX LEGAL SLP<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #78d64b;\"><strong>Joan Claret<\/strong> <\/span>\u00b7 Economista i auditor \u00b7 <strong>joan.claret@pich.bnfix.com<\/strong> \u00b7 BNFIX PICH AUDITORES SLP<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>La sostenibilitat, i el seu adequat reporting i transpar\u00e8ncia, s\u2019est\u00e0 convertint en un element clau no nom\u00e9s des d\u2019una perspectiva reguladora, sin\u00f3 com un factor directe de competitivitat, acc\u00e9s a finan\u00e7ament i posicionament al mercat.<\/p>\n<p>Amb aquest objectiu, amb humilitat, des de BNFIX hem elaborat la \u201cGuia pr\u00e0ctica per a l\u2019elaboraci\u00f3 d\u2019Informes de Sostenibilitat per a PIME i entitats\u201d, que li adjuntem.<\/p>\n","protected":false},"author":2,"featured_media":33016,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157,1091],"tags":[208,1094,206,525,190,1095,622,562],"class_list":["post-33013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comunicacion-ca","category-guias-ca","tag-guia-ca","tag-guia-sostenibilidad-ca","tag-ods-ca","tag-pimes","tag-pymes-ca","tag-sostenbility","tag-sostenibilidad-ca","tag-sostenibilitat-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=33013"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33013\/revisions"}],"predecessor-version":[{"id":33058,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33013\/revisions\/33058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/33016"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=33013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=33013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=33013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}